Cal. Code Regs. tit. 10 § 10001

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 10001 - Eligible Employers

(a) To determine whether an Employer is an Eligible Employer for a calendar year, an Employer's number of employees shall be the average number of employees during the previous calendar year, as reported to the Employment Development Department on Form DE 9C, "Quarterly Contribution Return and Report of Wages (Continuation)," for the quarter ending December 31 and the preceding three quarters.

(1) Employers that have not submitted Form DE 9C, "Quarterly Contribution Return and Report of Wages (Continuation)," for a full calendar year are Eligible Employers if they have submitted at least one Form DE 9C, "Quarterly Contribution Return and Report of Wages (Continuation)," for the preceding quarter and otherwise meet the definition of an Eligible Employer.

(2) Employers that have not submitted Form DE 9C, "Quarterly Contribution Return and Report of Wages (Continuation)," for a full calendar year shall be subject to the registration deadline established in Section 10002(b) only after it has submitted a Form DE 9C, "Quarterly Contribution Return and Report of Wages (Continuation)," for the Quarter ending December 31 and the preceding three quarters.

(b) An Employer shall cease to be an Eligible Employer either upon the effective date of its adoption of, or participation in, a Tax-Qualified Retirement Plan or if it ceases to employ any Employees.

(c) Each Participating Employer that ceases to be an Eligible Employer shall notify the Administrator within 30 days of the Employer's change in status through one of the methods established in Section 10002(e).

(d) Exempt Employers may, but need not, inform the Administrator of their exemption from the Program using one of the methods established under Section 10002(e).

(e) Multi-Party Employment Relationships.

(1) For a temporary services Employer or leasing Employer defined in California Unemployment Insurance Code Section 606.5(b), the Eligible Employer shall be the temporary services Employer or leasing Employer.

(2) For a professional employer organization defined in Section 7705 of Title 26 of the United States Code that enters into a contract with a Client Employer, the Eligible Employer shall be the Client Employer regardless of whether the professional employer organization is certified pursuant to Section 7705.

(3) For a motion picture payroll services company defined in California Unemployment Insurance Code Section 679(f)(4), the Eligible Employer shall be the motion picture production company defined in California Unemployment Insurance Code Section 679(f)(5).

Cal. Code Regs. Tit. 10, § 10001

1. New section filed 11-19-2018 as an emergency; operative 11-19-2018 (Register 2018, No. 47). A Certificate of Compliance must be transmitted to OAL by 5-20-2019 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 5-6-2019 as an emergency; operative 5-21-2019 (Register 2019, No. 19). A Certificate of Compliance must be transmitted to OAL by 8-19-2019 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 8-12-2019 as an emergency; operative 8-20-2019 (Register 2019, No. 33). A Certificate of Compliance must be transmitted to OAL by 11-18-2019 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 8-12-2019 order, including amendment of section, transmitted to OAL 9-23-2019 and filed 10-31-2019; amendments operative 10-31-2019 pursuant to Government Code section 11343.4(b)(3) (Register 2019, No. 44).
5. Amendment of subsection (e) filed 8-31-2020 as an emergency; operative 8-31-2020 (Register 2020, No. 36). A Certificate of Compliance must be transmitted to OAL by 3-1-2021 or emergency language will be repealed by operation of law on the following day.
6. Emergency filed 8-31-2020 extended 60 days pursuant to Executive Order N-40-20 and an additional 60 days pursuant to Executive Order N-71-20 (Register 2020, No. 39). A Certificate of Compliance must be transmitted to OAL by 6-29-2021 or emergency language will be repealed by operation of law on the following day.
7. Amendment of subsection (e) refiled 6-28-2021 as an emergency; operative 6-30-2021. Emergency expiration extended 60 days (Executive Order N-40-20) plus an additional 60 days (Executive Order N-71-20) (Register 2021, No. 27). A Certificate of Compliance must be transmitted to OAL by 1-28-2022 or emergency language will be repealed by operation of law on the following day.
8. Certificate of Compliance as to 11-17-2021 order transmitted to OAL 12-2-2021 and filed 1-13-2022 (Register 2022, No. 2).
9. New subsections (a)(1)-(2) filed 3-18-2022 as an emergency; operative 3-18-2022 (Register 2022, No. 11). A Certificate of Compliance must be transmitted to OAL by 9-14-2022 or emergency language will be repealed by operation of law on the following day.
10. New subsections (a)(1)-(2) refiled 9-7-2022 as an emergency; operative 9-15-2022 (Register 2022, No. 36). A Certificate of Compliance must be transmitted to OAL by 12-14-2022 or emergency language will be repealed by operation of law on the following day.
11. New subsections (a)(1)-(2) refiled 11-30-2022 as an emergency; operative 12-15-2022 (Register 2022, No. 48). A Certificate of Compliance must be transmitted to OAL by 3-15-2023 or emergency language will be repealed by operation of law on the following day.
12. Amendment of subsection (b) filed 12-21-2022 as an emergency; operative 1-1-2023 (Register 2022, No. 51). A Certificate of Compliance must be transmitted to OAL by 6-30-2023 or emergency language will be repealed by operation of law on the following day.
13. Certificate of Compliance as to 11-30-2022 order transmitted to OAL 1-31-2023 and filed 3-15-2023 (Register 2023, No. 11).
14. Amendment of subsection (b) refiled 6-19-2023 as an emergency; operative 6-30-2023 pursuant to Government Code section 11346.1(d) (Register 2023, No. 25). A Certificate of Compliance must be transmitted to OAL by 9-28-2023 or emergency language will be repealed by operation of law on the following day.
15. Certificate of Compliance as to 6-19-2023 order transmitted to OAL 6-23-2023 and filed 8-7-2023 (Register 2023, No. 32).

Note: Authority cited: Sections 100010 and 100048, Government Code. Reference: Sections 100000, 100012, 100032 and 100043, Government Code.

1. New section filed 11-19-2018 as an emergency; operative 11/19/2018 (Register 2018, No. 47). A Certificate of Compliance must be transmitted to OAL by 5-20-2019 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 5-6-2019 as an emergency; operative 5/21/2019 (Register 2019, No. 19). A Certificate of Compliance must be transmitted to OAL by 8-19-2019 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 8-12-2019 as an emergency; operative 8/20/2019 (Register 2019, No. 33). A Certificate of Compliance must be transmitted to OAL by 11-18-2019 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 8-12-2019 order, including amendment of section, transmitted to OAL 9-23-2019 and filed 10-31-2019; amendments operative 10/31/2019 pursuant to Government Code section 11343.4(b)(3) (Register 2019, No. 44).
5. Amendment of subsection (e) filed 8-31-2020 as an emergency; operative 8/31/2020 (Register 2020, No. 36). A Certificate of Compliance must be transmitted to OAL by 3-1-2021 or emergency language will be repealed by operation of law on the following day.
6. Emergency filed 8-31-2020 extended 60 days pursuant to Executive Order N-40-20 and an additional 60 days pursuant to Executive Order N-66-20 (Register 2020, No. 39). A Certificate of Compliance must be transmitted to OAL by 6-29-2021 or emergency language will be repealed by operation of law on the following day.
7. Amendment of subsection (e) refiled 6-28-2021 as an emergency; operative 6/30/2021. Emergency expiration extended 60 days (Executive Order N-40-20) plus an additional 60 days (Executive Order N-71-20) (Register 2021, No. 27). A Certificate of Compliance must be transmitted to OAL by 1-28-2022 or emergency language will be repealed by operation of law on the following day.
8. Certificate of Compliance as to 11-17-2021 order transmitted to OAL 12-2-2021 and filed 1/13/2022 (Register 2022, No. 2).
9. New subsections (a)(1)-(2) filed 3-18-2022 as an emergency; operative 3/18/2022 (Register 2022, No. 11). A Certificate of Compliance must be transmitted to OAL by 9-14-2022 or emergency language will be repealed by operation of law on the following day.
10. New subsections (a)(1)-(2) refiled 9-7-2022 as an emergency; operative 9/15/2022 (Register 2022, No. 36). A Certificate of Compliance must be transmitted to OAL by 12-14-2022 or emergency language will be repealed by operation of law on the following day.
11. New subsections (a)(1)-(2) refiled 11-30-2022 as an emergency; operative 12/15/2022 (Register 2022, No. 48). A Certificate of Compliance must be transmitted to OAL by 3-15-2023 or emergency language will be repealed by operation of law on the following day.
12. Amendment of subsection (b) filed 12-21-2022 as an emergency; operative 1/1/2023 (Register 2022, No. 51). A Certificate of Compliance must be transmitted to OAL by 6-30-2023 or emergency language will be repealed by operation of law on the following day.
13. Certificate of Compliance as to 11-30-2022 order transmitted to OAL 1-31-2023 and filed 3/15/2023 (Register 2023, No. 11).
14. Amendment of subsection (b) refiled 6-19-2023 as an emergency; operative 6/30/2023 pursuant to Government Code section 11346.1(d) (Register 2023, No. 25). A Certificate of Compliance must be transmitted to OAL by 9-28-2023 or emergency language will be repealed by operation of law on the following day.
15. Certificate of Compliance as to 6-19-2023 order transmitted to OAL 6-23-2023 and filed 8/7/2023 (Register 2023, No. 32).