Section 938.5.

Cal. Unemployment Insurance Code - UIC § 938.5.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
“Wages” does not include any payment received by a member of the National Guard or reserve component of the armed forces for inactive duty training, annual training, or emergency state active duty.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements