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Article 1.5. Employee of California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 3. >> Article 1.5.

"Employee" means all of the following:
  (a) Any officer of a corporation.
  (b) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee.
  (c) (1) Any individual, other than an individual who is an employee under subdivision (a) or (b), who performs services for remuneration for any employing unit if the contract of service contemplates that substantially all of those services are to be performed personally by that individual either:
  (A) As an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or drycleaning services, for his or her principal.
  (B) As a traveling or city salesperson, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his or her principal (except for sideline sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations.
  (C) As a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by that person that are required to be returned to that person or a person designated by him or her.
  (2) An individual shall not be included in the term "employee" under the provisions of this subdivision if that individual has a substantial investment in facilities used in connection with the performance of those services, other than in facilities for transportation, or if the services are in the nature of a single transaction not part of a continuing relationship with the employing unit for whom the services are performed.
  (d) Any individual who is an employee pursuant to Section 601.5 or 686.
  (e) Any individual whose services are in subject employment pursuant to an election for coverage under any provision of Article 4 (commencing with Section 701) of this chapter.
  (f) Any member of a limited liability company that is treated as a corporation for federal income tax purposes.
(a) "Employee" also means any individual who is an employee, pursuant to Section 2750.5 of the Labor Code, of a person who holds a valid state contractor's license pursuant to Chapter 9 (commencing with Section 7000) of Division 3 of the Business and Professions Code.
  (b) When subdivision (a) does not apply, "employee" shall also mean any individual who is an employee, pursuant to Section 2750.5 of the Labor Code, of a person who is required to obtain a valid state contractor's license pursuant to Chapter 9 (commencing with Section 7000) of Division 3 of the Business and Professions Code.
(a) "Employee" does not include a director of a corporation or association performing services in his or her capacity as a director. This section shall not apply to service included in "employment" pursuant to Sections 605, 608, 709, and 710.
  (b) "Services in his or her capacity as a director" includes either:
  (1) Presence at meetings of the board of directors, even though no further service is performed at the meeting.
  (2) Services customarily performed by directors in attending meetings of the board of directors such as prescribing, regulating, and guiding the policies and administration of the corporation or association.
  (c) "Services in his or her capacity as a director" does not include services performed by a director in addition to, or other than those described in subdivision (b) of this section. For example, services performed as an officer of the corporation or association, or as a member of a committee which executes the policies and administrative decisions adopted by the board of directors such as advisory, appraisal, auditing, credit, examining, executive, loan or similar committees are not "services in his or her capacity as a director".
"Employee" does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.