CA AB805

For calendar year 2021, employer contribution rates to the Unemployment Fund shall not exceed the rates that were in effect for those employers in calendar year 2020.

For calendar year 2021, contribution rates for individuals who elect that their services be deemed employment shall not exceed the rates that were in effect for those individuals in calendar year 2020.

The emergency solvency surcharge rate that employers normally pay when the Unemployment Fund balance falls below 0.6% of wages is suspended for calendar year 2021 only.

The bill takes effect immediately as an urgency statute to relieve employers of increased contribution rates caused by layoffs necessitated by the COVID-19 pandemic.