California § 993 - Every employer who is subject to the tax provided for by Section 3301 of the Fede

Full text of California Public Contract Code - PCC § 993 — Every employer who is subject to the tax provided for by Section 3301 of the Fede, with citation guidance and answers to common questions.

§ 993. Every employer who is subject to the tax provided for by Section 3301 of the Fede

Every employer who is subject to the tax provided for by Section 3301 of the Federal Unemployment Tax Act, shall, subject to Section 992, pay into the Unemployment Fund in addition to the amounts required by other provisions of this division an amount equal to five-tenths of 1 percent, or such other percentage as applies for a calendar year pursuant to Section 6157 of the Internal Revenue Code of 1954, of all wages paid by him or her in employment and included in the measure of the contributions allowed as the credit against the tax imposed by Section 3301 of the Federal Unemployment Tax Act.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 993

What does Public Contract Code - PCC § 993 cover?

Section 993 ("Every employer who is subject to the tax provided for by Section 3301 of the Fede") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 993?

A common citation format is "Public Contract Code - PCC § 993" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 993 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.