{"data":{"id":"us-ca/uic-13004","jurisdiction":"us-ca","citation":"UIC § 13004","heading":"","body":"“Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives remuneration for services performed within this state and includes an officer, employee, or elected official of the United States, a state, territory, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing. “Employee” also includes an officer of a corporation.\nWhether an individual provides equipment in the performance of services for remuneration shall not be considered in a determination of whether that individual is an employee.","path":["Unemployment Insurance Code - UIC","DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]","CHAPTER 1. General Provisions [13000. - 13019.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"80c118d2ab6a45d40f54deecb77a90f5779d1854b2e85b43e05d5fb501723d30","source_id":"us-ca","stale":false,"prev":"us-ca/uic-13003","next":"us-ca/uic-13004.1"},"notice":"GroundRules: Original legal text. Not legal advice."}