Section 987 Of Article 3. Contribution Rates From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 3.
987
. Each employer shall be liable for any and all contributions
required to be made by his workers on account of wages which he has
paid to them regardless of whether or not he has deducted the
contributions from the workers' wages at the time they were paid, but
no employer shall be liable for worker contributions required on
behalf of himself or of any of his employees with respect to wages
paid while there is in effect at the time the wages were paid a rule
or regulation or interpretation of the director or of the department
that such wages were not subject to such contributions.