Section 926 Of Article 2. “wages,” The Basis Of The Contribution From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 2.

. Except as otherwise provided in this article "wages" means all remuneration payable to an employee for personal services, whether by private agreement or consent or by force of statute, including commissions and bonuses, and the reasonable cash value of all remuneration payable to an employee in any medium other than cash.