Section 4305-1 - Employer Defined(a) The term "employer" means any person for whom an individual performs or performed any service, of whatever nature, as the employee of such person.(b) It is not necessary that the services be continuing at the time the wages are paid in order that the status of employer exists. Thus, for purposes of withholding, a person for whom an individual has performed past services for which he is still receiving wages from such person is an "employer."(c) An employer may be an individual, a corporation, a partnership, a trust, an estate, a joint-stock company, an association, a syndicate, group, pool, joint venture, or other unincorporated organization, group, or entity. A trust or estate, rather than the fiduciary acting for or on behalf of the trust or estate, is generally the employer.(d) The term "employer" embraces not only individuals and organizations engaged in trade or business, but organizations exempt from income tax, such as religious and charitable organizations, educational institutions, clubs, social organizations and societies, as well as the governments of the United States, the States, Territories, and the District of Columbia, including their agencies, instrumentalities, and political subdivisions.(e) The term "employer" also means (except for the purpose of the definition of "wages") any person paying wages on behalf of a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in trade or business within the United States (including Puerto Rico as if a part of the United States).(f) If the person for whom the services are or were performed does not have legal control of the payment of the wages for such services, the term "employer" means (except for the purpose of the definition of "wages") the person having such control. For example, where wages, such as certain types of pensions or retired pay, are paid by a trust and the person for whom the services were performed has no legal control over the payment of such wages, the trust is the "employer."(g) The term "employer" also means a person making a payment of a supplemental unemployment compensation benefit which is treated under Section 13028.5 of the code as if it were wages. For example, if supplemental unemployment compensation benefits are paid from a trust which was created under the terms of a collective bargaining agreement, the trust shall generally be deemed to be the employer. However, if the person making such payment is acting solely as an agent for another person, the term "employer" shall mean such other person and not the person actually making the payment.(h) It is the basic purpose to centralize in the employer the responsibility for withholding, filing returns, and paying over the tax, and for furnishing the statements required under Section 13050 of the code. The special definition of the term "employer" in subdivisions (e), (f), and (g) of this regulation are designed solely to meet special or unusual situations, and they are not intended as a departure from the basic purpose.(i) For the purpose of determining the "employer" in the case of a temporary services employer or a leasing employer, the entity determined to be the employer pursuant to Section 606.5 of this code shall also be the employer for purposes of Division 6 of this code.Cal. Code Regs. Tit. 22, §§ 4305-1
1. Editorial renumbering of former section 4304-1(c) to section 4305(i) (Register 86, No. 42).
2. Amendment of subsections (b), (g) and (h), repealer of subsections (i)-(i)(4), and new subsection (i) filed 6-30-92; operative 7-30-92 (Register 92, No. 27). Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 13005 and 13020, Unemployment Insurance Code.
1. Editorial renumbering of former section 4304-1(c) to section 4305(i) (Register 86, No. 42).
2. Amendment of subsections (b), (g) and (h), repealer of subsections (i)-(i)(4), and new subsection (i) filed 6-30-92; operative 7-30-92 (Register 92, No. 27).1