Article 4 - RESERVE ACCOUNTS

Section 1025 - Generally
Section 1026 - Reserve account maintained for each employer; benefits paid charged against employer's reserve account; credit to reserve account
Section 1026.1 - Account relieved of benefit overpayment
Section 1026.2 - Charges against reserve account during response to COVID-19 pandemic
Section 1027.1 - Transfer of negative reserve balance and cancellation of reserve account
Section 1027.5 - Net balance of reserve more than 21 percent of employer's average base payroll
Section 1027.6 - Net balance of reserve more negative than 12 percent of employer's average base payroll
Section 1028 - Charge of benefits to employer's account
Section 1029 - Cancellation on account on records of department
Section 1030 - Submission of facts by employer as to circumstances of employee leaving employment
Section 1030.1 - Termination of employment because of individual's incarceration
Section 1031 - Rulings under section 1030
Section 1032 - Benefits earned prior to termination of employment not charged to employer's account
Section 1032.5 - Individual claiming benefits rendering service to employer in less than full-time work
Section 1033 - Itemized statement furnished employer
Section 1034 - Protest filed by employer of item shown on statement
Section 1035 - Notice of action on protest
Section 1036 - Correction of error
Section 1037 - Payment of contribution rate due while protest pending