{"data":{"id":"us-ca/uic-637","jurisdiction":"us-ca","citation":"UIC § 637","heading":"","body":"“Employment” does not include service performed by any of the following:\n(a) The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.\n(b) The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.\n(c) An officer of a corporation who is the sole shareholder, or the only shareholder other than his or her spouse, and the service is not subject to the Federal Unemployment Tax Act.","path":["Unemployment Insurance Code - UIC","DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100. - 4751.]","PART 1. UNEMPLOYMENT COMPENSATION [100. - 2129.]","CHAPTER 3. Scope or Coverage [601. - 832.]","ARTICLE 2. Excluded Services [629. - 657.]"],"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":"52e00c62cd6df47cad407ac54832477c7c42891a6dc050d620a386851d8c8f48","source_id":"us-ca","stale":false,"prev":"us-ca/uic-636","next":"us-ca/uic-637.1"},"notice":"GroundRules: Original legal text. Not legal advice."}