Section 927 Of Article 2. “wages,” The Basis Of The Contribution From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 2.

. "Wages" also means all tips which are received while performing services which constitute employment and included in a written statement furnished to the employer pursuant to Section 6053 (a) of the Internal Revenue Code. The changes in law made in this section by Chapter 1461 of the Statutes of 1985 shall apply with respect to wages earned on and after January 1, 1986, in conformity with the provisions of federal law.