CA AB103

Prohibits unemployment compensation benefits paid to individuals from being charged against a tax-rated employer's reserve account during all federal COVID-19 unemployment benefit programs, unless the employer or its agent was at fault.

Makes the prohibition inoperative on January 1, 2021, unless the Employment Development Department Director determines that federal noncharging provisions are otherwise extended.

Establishes eligibility for temporary federal-state emergency unemployment compensation benefits for weeks beginning on or after March 18, 2020, continuing until 4 weeks before the last week of 100% federal sharing under the Families First Coronavirus Response Act or any future Congressional amendments.

Adds emergency unemployment compensation benefit triggers based on state unemployment rates equaling or exceeding 6.5% and increasing 110% compared to corresponding periods in the two preceding years.

Takes effect immediately as a budget-related appropriation bill, making an appropriation from the continuously appropriated Unemployment Fund.