California Unemployment Insurance Code 981 – In determining wages in employment, for the purpose of Sections 977 …
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In determining wages in employment, for the purpose of Sections 977 and 977.5, there shall be excluded all wages paid in employment under any type of coverage pursuant to which reimbursement of benefits is permitted or required in lieu of the contributions required of employers.
(Amended by Stats. 1984, Ch. 1275, Sec. 12. Effective September 19, 1984.)