California Unemployment Insurance Code 13004.6 – “Employee” does not include any member of a limited liability company …
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“Employee” does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.
(Added by Stats. 2014, Ch. 122, Sec. 1. (SB 1131) Effective January 1, 2015.)
Terms Used In California Unemployment Insurance Code 13004.6
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.