CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION

99

Introduced by Assembly Member Hart

February 20, 2026

An act to amend Section 976 of the Unemployment Insurance Code, relating to unemployment compensation.

Vote: majority   Appropriation: no   Fiscal committee: no   Local program: no

LEGISLATIVE COUNSEL’S DIGEST

Existing law establishes the Employment Development Department, administered by the Director of Employment Development who is vested with certain duties relating to unemployment compensation. Under existing law, employer contributions to the Unemployment Fund accrue and become payable by every employer, except as specified, for each calendar year with respect to wages paid for employment. Existing law prohibits employers from deducting the required employer contributions from the wages of their employees.

This bill would make a nonsubstantive change to that latter provision.

The people of the State of California do enact as follows:

SECTION 1.

Section 976 of the Unemployment Insurance Code is amended to read:

976.

Employer contributions to the Unemployment Fund shall accrue and become payable by every employer, except an employer as defined by Section 676, for each calendar year with respect to wages paid for employment. The contributions are due and shall be paid to the department for the Unemployment Fund by each employer in accordance with this division and shall not be deducted in whole or in part from the wages of individuals in his employ. their employees.