AB 2191

Bill Subjects

Abstract

Existing law provides for unemployment compensation benefits for eligible individuals in the state who are unemployed through no fault of their own. Existing law requires an employer, as defined, to make quarterly contributions for unemployment insurance premiums, as specified. This bill would authorize an employer, with certain exceptions, to pay the quarterly employer contributions in an amount that is at least 25% of the estimated total annual contribution amount required. The bill would require, upon annual reconciliation, if an amount paid in a quarter was less than 25% of the actual annual employer contribution amount required, the penalty and interest incurred to apply only to the difference of 25% of the actual total annual employer contribution amount required and the amounts paid.