{"data":{"id":"us-ca/uic-13028.5","jurisdiction":"us-ca","citation":"UIC § 13028.5","heading":"","body":"(a) For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code as relates to this division) any supplemental unemployment compensation benefit paid to an individual shall be treated as if it were a payment of wages by an employer to an employee for a payroll period.\n(b) For purposes of subdivision (a), “supplemental unemployment compensation benefits” means amounts which are paid to an employee, pursuant to a plan to which the employer is a party, because of an employee’s involuntary separation from employment (whether or not that separation is temporary), resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent those benefits are includable in the employee’s gross income.","path":["Unemployment Insurance Code - UIC","DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]","CHAPTER 2. Withholding and Payment of Tax [13020. - 13031.]"],"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":"cfabaa7e8fbcff503e6debb146f63ff546611112e59f5817582378fd216f944a","source_id":"us-ca","stale":false,"prev":"us-ca/uic-13028.1","next":"us-ca/uic-13028.6"},"notice":"GroundRules: Original legal text. Not legal advice."}