🇺🇸 California UNEMPLOYMENT — 2026 UPDATE

California Unemployment Benefits 2026

⚠️Informational only — not legal or tax advice.

Last Updated: January 22, 2026
Last Reviewed: January 22, 2026
Applicable Period: 2026
Jurisdiction: State of California, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter

Unemployment California benefits 2026

Table of Contents

Introduction

Unemployment benefits in California provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the California Employment Development Department (EDD) and funded through employer taxes under state and federal law.

Program authority: California Unemployment Insurance Code, California Unemployment Insurance Code Division 1
Administering agency: Employment Development Department (EDD)
Official website: https://edd.ca.gov/

This document compiles information on California unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. Information is compiled from official government sources.

Sources: California Unemployment Insurance Code, California EDD official guidance, U.S. Department of Labor

California Unemployment Benefits – 2026 Quick Reference
Category 2026 Information Official Source
Maximum Weekly Benefit $450 California UI Code § 1280
Minimum Weekly Benefit $40 California UI Code § 1280
Standard Duration 26 weeks California UI Code § 1281
Waiting Week Required Yes California UI Code § 1253.1
Filing Portal UI Online (myEDD) https://edd.ca.gov/unemployment/
Certification Frequency Biweekly (every 2 weeks) EDD certification process
Work Search Required Yes (reasonable effort) California UI Code § 1253(c)
Appeal Deadline 30 days from mailing California UI Code § 1328
Payment Methods Direct deposit, EDD Debit Card, check EDD payment information
Tax Withholding Available Federal: Yes (10%) / State: Yes (varies) IRS and California FTB
Verification Source compilation verified: January 22, 2026
All links tested and functional: January 22, 2026

ℹ️ Key Unemployment Insurance Terms

Common terms used throughout this guide:

Claimant - Individual filing for unemployment benefits Base Period - 12-month period used to determine monetary eligibility (typically first 4 of last 5 completed quarters) Benefit Year - 52-week period beginning when claim is filed Weekly Benefit Amount (WBA) - Amount payable each week if eligible Maximum Benefit Amount (MBA) - Total benefits available during benefit year Monetary Determination - Decision on benefit amounts based on wage history Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements Adjudication - Investigation and decision-making process for eligibility issues Suitable Work - Employment appropriate for claimant's skills, experience, and labor market Overpayment - Benefits paid that claimant was not entitled to receive Waiting Week - First week of unemployment for which benefits are not paid Source: EDD terminology guide

Overview of Unemployment Benefits in California

Program Purpose

Unemployment insurance in California provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with California administering benefits according to state law while meeting federal requirements.

Legal framework:

State law: California Unemployment Insurance Code, Division 1, Part 1 (Unemployment Compensation)
Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
Funding: Employer payroll taxes on first $7,000 of wages per employee

California employers pay unemployment insurance taxes on Schedule F+ for 2026, which is Schedule F plus a 15 percent emergency surcharge, with contribution rates ranging from 1.5 percent to 6.2 percent depending on experience rating. No employee contributions are required for unemployment insurance.

Source: California Unemployment Insurance Code Division 1, Part 1; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301; California EDD 2026 tax rates at https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/

Administering Agency

California’s unemployment insurance program is administered by the Employment Development Department (EDD).

Contact information:

Website: https://edd.ca.gov/
Claims filing portal: UI Online at https://edd.ca.gov/unemployment/UI_Online.htm
Phone (English): 1-800-300-5616
Phone (Spanish): 1-800-326-8937
Phone (Cantonese): 1-800-547-3506
Phone (Mandarin): 1-866-303-0706
Phone (Vietnamese): 1-800-547-2058
TTY: 1-800-815-9387
Hours: Monday through Friday, 8:00 a.m. to 12:00 noon (Pacific Time), except state holidays
Mailing address: Employment Development Department, PO Box 826880, Sacramento, CA 94280-0001

The EDD processes unemployment claims, determines eligibility, issues benefit payments, and handles ongoing certification and appeals through the California Unemployment Insurance Appeals Board (CUIAB).

Source: California EDD official website at https://edd.ca.gov/

Who Is Eligible for Unemployment Benefits in California

Employment Status Requirements

To qualify for unemployment benefits in California, individuals must have worked in covered employment during the base period.

Covered employment definition:

According to California Unemployment Insurance Code Section 601:

“Services performed by an individual for wages shall be deemed to be employment subject to this division unless and until it is shown to the satisfaction of the department that (a) such individual has been and will continue to be free from control or direction over the performance of such services, both under his contract of service and in fact; and (b) such service is performed either outside the usual course of the business of the employer or is performed outside of all the places of business of the enterprise for which such service is performed; and (c) such individual is customarily engaged in an independently established trade, occupation, profession or business.”

Covered employment generally includes most private sector jobs, government positions, and nonprofit organizations meeting size requirements.

Excluded categories:

The following types of work are generally not covered by California unemployment insurance:

Independent contractors meeting the ABC test criteria outlined in California Unemployment Insurance Code Section 621

Self-employed individuals operating their own businesses

Certain agricultural workers earning below statutory thresholds

Domestic workers in private homes earning below threshold amounts

Elected officials performing official duties

Students employed by educational institution where enrolled

Certain family employment situations

Real estate agents and direct sellers compensated primarily by commission

Licensed insurance agents compensated primarily by commission

Source: California Unemployment Insurance Code §§ 601-657 (employment definitions and exclusions)
Official text: https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=UIC&division=1.&title=&part=1.&chapter=3.

Earnings and Work History Requirements

Base Period Definition:

The base period in California is the first four of the last five completed calendar quarters before filing the claim.

Example: Claim filed in January 2026

  • Standard base period: October 2024 through September 2025 (Q4 2024, Q1 2025, Q2 2025, Q3 2025)
  • Alternative base period (if standard fails): January 2025 through December 2025 (Q1 2025, Q2 2025, Q3 2025, Q4 2025)

Minimum Monetary Requirements:

To qualify monetarily for benefits in California, claimants must meet ONE of the following wage requirements:

  1. At least $1,300 in wages in the highest earning quarter of the base period, OR
  2. At least $900 in the highest quarter AND total base period wages of at least 1.25 times the high quarter wages

Alternative base period:

California allows use of an alternative base period if the standard base period fails to qualify. The alternative base period uses the last four completed calendar quarters (most recent four quarters) instead of the first four of the last five quarters.

Source: California Unemployment Insurance Code § 1275 (monetary eligibility); California EDD Publication DE 8714AB “How Unemployment Insurance Benefits Are Computed”
Benefit calculator: https://edd.ca.gov/en/unemployment/UI-Calculator/ (calculator displays estimate, not official determination)

Separation From Employment Requirements

Qualifying vs Disqualifying Separations:

Qualifying separations (eligible for benefits):

The following types of job separation qualify for unemployment benefits in California:

Layoff due to lack of work or reduction in force

Business closure, relocation, or downsizing

Position elimination or department closure

Reduction in hours to part-time or involuntary furlough

Temporary layoff with indefinite or extended recall date

Discharge for reasons other than misconduct

Disqualifying separations:

According to California Unemployment Insurance Code, benefits are denied if unemployment results from:

1. Voluntary quit without good cause

Definition: Leaving employment voluntarily without compelling work-related reason.

Disqualification period: Until claimant returns to work and earns at least five times the weekly benefit amount in covered employment, or until claimant shows good cause for leaving.

2. Discharge for misconduct

Definition: According to California Unemployment Insurance Code Section 1256, misconduct is defined as conduct by the claimant that shows a wanton or willful disregard of the employer’s interests, a deliberate violation of the employer’s rules, or disregard of standards of behavior which the employer has the right to expect. Poor performance, inability to meet job expectations, good faith errors, and isolated incidents generally do not constitute misconduct.

Disqualification period: Until claimant returns to work and earns at least five times the weekly benefit amount, or until disqualification is lifted.

3. Refusal of suitable work without good cause

Definition: Declining job offer or work referral meeting definition of suitable work without acceptable reason.

Disqualification period: Varies based on circumstances; typically until returned to work or shows good cause for refusal.

Good cause exceptions for voluntary separation:

California recognizes the following as potential “good cause” for voluntary separation:

Documented sexual harassment or workplace discrimination

Unsafe or illegal working conditions

Substantial reduction in hours or wages without agreement

Required relocation beyond reasonable commuting distance

Compelling family circumstances requiring relocation

Medical reasons substantiated by physician

Constructive discharge situations

Source: California Unemployment Insurance Code § 1256 (disqualification for voluntary quit and misconduct); § 1257 (refusal of suitable work); California EDD “Eligibility Requirements” guidance
Official text: https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=UIC&division=1.&title=&part=1.&chapter=5.&article=1.

Who Is Not Eligible for Unemployment Benefits in California

The following categories of workers are generally not covered by California’s unemployment insurance program:

Categorical exclusions:

1. Self-employed individuals

Individuals working for themselves and operating their own businesses are not covered under California unemployment insurance unless they voluntarily elect coverage for themselves.

2. Independent contractors

Workers classified as independent contractors under the ABC test in California Unemployment Insurance Code Section 621 are not covered. California uses strict criteria to determine independent contractor status. Misclassified workers may challenge their classification.

3. Certain students

Students employed by educational institutions where they are enrolled and regularly attending classes may be excluded from coverage under specific circumstances outlined in California Unemployment Insurance Code Section 642.

4. Federal civilian employees

Covered under Unemployment Compensation for Federal Employees (UCFE) program, not state UI. UCFE information available at https://www.dol.gov/agencies/eta/unemployment-insurance/UCFE

5. Military personnel

Covered under Unemployment Compensation for Ex-Servicemembers (UCX) program. UCX information available at https://www.dol.gov/agencies/eta/unemployment-insurance/UCX

6. Certain family employment

Services performed by children under age 18 employed by parent, and services performed by spouse for spouse, may be excluded under California Unemployment Insurance Code Section 642.

7. Real estate agents and direct sellers

Licensed real estate agents compensated primarily by commission and direct sellers meeting specific statutory criteria are generally classified as independent contractors.

8. Certain agricultural workers

Agricultural labor meeting specific exemption criteria under California Unemployment Insurance Code Sections 634-636.

Source: California Unemployment Insurance Code §§ 629-657 (excluded services); 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)

How Unemployment Benefit Amounts Are Calculated in California

Weekly Benefit Amount (WBA)

Calculation method:

California calculates the weekly benefit amount using wages earned during the base period. The calculation uses the two highest quarters of base period wages.

Formula:

Add the wages from the two highest quarters of the base period, then divide by 26. This amount is the weekly benefit amount, subject to minimum and maximum limits.

For 2026:

Minimum WBA: $40 per week
Maximum WBA: $450 per week
Average WBA: Approximately $330 per week (2025 data)

Example calculation:

Claimant’s base period wages:

  • Q1: $8,000
  • Q2: $9,500 (highest)
  • Q3: $8,500 (second highest)
  • Q4: $7,000

Calculation: ($9,500 + $8,500) ÷ 26 = $692.31

Since $692.31 exceeds the maximum weekly benefit of $450, the weekly benefit amount is $450.

Partial unemployment:

Claimants working part-time may receive reduced benefits. California disregards the greater of $25 or 25 percent of earnings when calculating partial benefits. Benefits are reduced dollar-for-dollar by earnings above the disregarded amount.

Example of partial benefit calculation:

Weekly benefit amount: $350
Earnings for the week: $150
Greater disregard amount: $150 × 0.25 = $37.50 (versus $25)
Countable earnings: $150 – $37.50 = $112.50
Weekly benefit payment: $350 – $112.50 = $237.50

Source: California Unemployment Insurance Code § 1280 (weekly benefit amount calculation); § 1279 (partial unemployment benefits)
Official calculator: https://edd.ca.gov/en/unemployment/UI-Calculator/ (estimate only)
Benefit table: California EDD Publication DE 1101BT5

Maximum Benefit Amount and Duration

Maximum benefit amount (MBA):

The maximum benefit amount is the total benefits available during the benefit year. California calculates this as the weekly benefit amount multiplied by 26, or 26 times the highest quarter wages divided by 2, whichever is less.

Standard benefit duration: 26 weeks

Maximum total benefits (2026): $11,700 (based on maximum WBA of $450 × 26 weeks)

Benefit year:

Benefits are payable for up to 26 weeks within a 52-week benefit year beginning the Sunday of the week the claim is filed. After exhausting benefits, claimants must wait until the benefit year ends or earn sufficient wages to establish a new claim.

Extended Benefits (EB) program:

Additional weeks of benefits may be available when California’s unemployment rate triggers the federal-state Extended Benefits program. EB can provide up to 13 or 20 additional weeks depending on unemployment rate levels and state law.

Trigger requirements:

California’s EB program activates when the state’s Insured Unemployment Rate (IUR) exceeds 5 percent and is at least 120 percent of the average for the prior two years, OR when Total Unemployment Rate (TUR) exceeds 6.5 percent and is at least 110 percent of the average for the prior two years.

Current EB status: Not active as of January 2026

Status verification: https://oui.doleta.gov/unemploy/trigger/2026/trig_012626.html
Last checked: January 22, 2026

Source: California Unemployment Insurance Code § 1281 (duration); Federal-State Extended Unemployment Compensation Act § 202; U.S. Department of Labor Extended Benefits information

Dependents Allowance

California does not provide dependent allowances for unemployment benefits. The weekly benefit amount is calculated solely based on base period wages without additional allowances for dependents or family members.

Source: California Unemployment Insurance Code reviewed; no dependent allowance provisions exist in California unemployment insurance law


Unemployment Benefit Payment Schedule in California

Payment Process and Timeline
Phase Timeframe Details
Weekly Certification Window Every two weeks File certification for previous two weeks; available Sunday through Saturday following the two-week period
Processing Time 2–3 business days Time for EDD to process certification and verify eligibility after submission
Payment Authorization 1–2 business days after processing Payment approved and sent to selected payment method
EDD Debit Card 1–2 business days Funds loaded to Bank of America EDD Debit Card
Direct Deposit 2–3 business days Funds deposited to bank account on file
Total Timeline (first payment) 3–4 weeks from filing Typical time from initial claim to first payment after waiting week
Subsequent Payments 5–7 days from certification Typical time for ongoing biweekly payments

Waiting week impact:

California requires a one-week waiting period. The first week of unemployment is not compensable, meaning claimants do not receive payment for the first week of the claim. The first payment received is for the second week of unemployment, provided all eligibility requirements are met.

Payment methods:

California offers two primary payment methods:

EDD Debit Card (Bank of America): Automatically issued to new claimants. Card can be used at ATMs, for purchases, or to transfer funds to personal bank account.

Direct deposit: Claimants can request direct deposit to personal bank account by providing routing and account numbers through UI Online.

Paper checks: No longer issued for unemployment benefits in California as of 2022.

Source: California Unemployment Insurance Code § 1253.1 (waiting week); California EDD payment information at https://edd.ca.gov/unemployment/Receiving_Benefits.htm

How to File an Unemployment Claim in California

Online Filing (Primary Method)

Filing portal: UI Online
URL: https://edd.ca.gov/unemployment/UI_Online.htm
Availability:

Monday: 4:00 a.m. to 10:00 p.m. Pacific Time
Tuesday through Friday: 2:00 a.m. to 10:00 p.m. Pacific Time
Saturday: 2:00 a.m. to 8:00 p.m. Pacific Time
Sunday: 5:00 a.m. to 8:30 p.m. Pacific Time

Step-by-step filing process:

1. Access UI Online – Navigate to https://edd.ca.gov/unemployment/UI_Online.htm and select “Register for UI Online”

2. Create account – Register with email address, create password, and answer security questions

3. Verify identity – Provide Social Security number and answer identity verification questions based on credit history

4. Enter personal information:

  • Full legal name
  • Mailing address and physical residence
  • Telephone number and email address
  • Citizenship and work authorization status
  • Driver’s license or state ID number

5. Provide employment history – List all employers during past 18 months including:

  • Employer legal name and doing-business-as name
  • Complete employer address
  • Employer telephone number
  • Employment start and end dates
  • Last day physically worked
  • Reason for separation from employment
  • Rate of pay and hours worked

6. Answer eligibility questions – Questions about:

  • Ability and availability to work
  • School or training attendance
  • Receipt of other income or benefits
  • Receipt of vacation pay, severance, or other payments

7. Select payment method – Choose EDD Debit Card or direct deposit with bank account information

8. Review and submit – Review all entered information carefully before submitting application

Required information:

Social Security number

Driver’s license or state-issued identification number

Complete employment history for last 18 months with dates and wages

Employer names, addresses, and telephone numbers

Alien registration number and work authorization documents (if not U.S. citizen)

Bank account routing and account numbers (if requesting direct deposit)

DD Form 214 (if claiming based on military service)

SF-8 or SF-50 forms (if claiming based on federal employment)

Processing timeline:

Claims are typically processed within 21 days. Claimants receive Notice of Unemployment Insurance Award (DE 429Z) showing monetary determination with weekly benefit amount and maximum benefit amount. Non-monetary determinations are issued separately if eligibility questions exist.

Source: California EDD UI Online filing instructions at https://edd.ca.gov/unemployment/UI_Online.htm
UI Online help: https://edd.ca.gov/unemployment/ui_online/UI_Online_Help.htm

Phone Filing

California requires initial unemployment claims to be filed online through UI Online. Phone service is available only for assistance with technical problems, questions about the claim process, or accessibility accommodations.

Telephone assistance numbers:

English: 1-800-300-5616
Spanish: 1-800-326-8937
Cantonese: 1-800-547-3506
Mandarin: 1-866-303-0706
Vietnamese: 1-800-547-2058
TTY: 1-800-815-9387

Hours: Monday through Friday, 8:00 a.m. to 12:00 noon Pacific Time, except state holidays

Representatives can provide technical assistance with UI Online, answer questions about the filing process, and assist claimants experiencing technical difficulties. Initial claims cannot be filed by phone except in limited circumstances for claimants unable to access online filing due to verified disability or technical barrier.

Source: California EDD contact information at https://edd.ca.gov/unemployment/Contact_UI.htm

Required Documents and Information for Filing

Personal identification:

Social Security number or Social Security card

Driver’s license or California state-issued identification card

Date of birth

Current mailing address and physical residence address

Primary telephone number and alternate phone number

Email address

Employment documentation:

Last employer information including legal name, address, telephone number

Complete dates of employment with last employer

Last day physically worked

Reason for separation from employment

Rate of pay and typical hours worked

All employers worked for during the past 18 months with dates

Separation notices such as layoff letter, termination notice, furlough notice, reduction in hours notification

Banking information (for direct deposit option):

Bank routing number (9 digits)

Bank account number

Account type (checking or savings)

Name on bank account

Additional documentation (if applicable):

Non-citizens: Alien registration number, work authorization documents, immigration documents

Military service: DD Form 214 Member 4 copy showing character of discharge

Federal employment: SF-8 (Notice to Federal Employee About Unemployment Insurance) or SF-50 (Notification of Personnel Action)

Union members: Union name, local number, and business agent contact information

Disability: Medical documentation if claiming inability to work during filing period

Most supporting documents can be uploaded through UI Online after filing the initial claim. The EDD may request additional documentation during the eligibility determination process.

Source: California EDD filing requirements at https://edd.ca.gov/unemployment/filing_a_claim.htm
Document checklist: California EDD “Before You File” guidance

Weekly Certification and Ongoing Eligibility Requirements

Certification Process

Certification frequency: Every two weeks (biweekly)

Filing window: Certifications available beginning Sunday after the two-week period ends, must be filed within 14 days

Certification methods:

UI Online: https://edd.ca.gov/unemployment/UI_Online.htm (available 24/7 except during maintenance)

Phone (EDD Tele-Cert): 1-866-333-4606 (available 24/7)

Mail: Paper Continued Claim Form (DE 4581) mailed by EDD

Each biweekly certification requires answering questions about the previous two weeks:

Week 1 questions:

  • Were you able to work?
  • Were you available for work?
  • Did you look for work?
  • Did you refuse any work?
  • Did you work or earn any money?
  • Did you attend school or training?

Week 2 questions:

  • (Same questions repeated for second week)

Claimants must answer all certification questions truthfully. False statements constitute fraud and result in penalties, benefit denial, and potential criminal prosecution.

Late filing:

Certifications must be filed within 14 days of becoming available. Late certifications may be accepted for good cause with explanation. Benefits may be denied for certifications filed after 14 days without good cause. Contact EDD if unable to certify on time.

Source: California Unemployment Insurance Code § 1253 (continuing eligibility); California EDD certification requirements at https://edd.ca.gov/unemployment/Certify.htm

Work Search Requirements

Required work search activities:

California requires claimants to actively search for work and complete at least 3 work search activities per week to maintain eligibility.

Qualifying work search activities:

Submitting job application to employer (online or in person)

Attending job interview with potential employer

Attending job fair or hiring event

Registering with CalJOBS at https://www.caljobs.ca.gov/

Attending employment workshop at America’s Job Center of California

Creating or updating resume on CalJOBS or professional networking site

Researching employers and labor market (limited to once per week)

Networking activities with professional contacts

Making direct employer contact (phone, email, or in person) to inquire about employment opportunities

Attending assessment or job counseling appointment

Documentation required:

For each work search activity, claimants must maintain detailed records including:

Employer name and complete address

Contact person name and title

Date of activity

Method of contact (online, in person, phone, email)

Type of activity (application, interview, etc.)

Position applied for or discussed

Result or outcome of contact

Work search log:

Claimants are required to maintain written log of all work search activities. California EDD provides work search log template but does not mandate specific format. Records must be kept for five years and provided upon request.

Audit process:

EDD conducts random and targeted audits of work search activities. Claimants selected for audit must provide documentation within 10 days. Failure to provide adequate documentation results in benefit denial for weeks at issue and potential disqualification.

Work Search Exemptions

The following claimants are exempt from work search requirements:

1. Temporary layoff with definite recall date

Criteria: Employer provides written notice of specific recall date within 8 weeks of layoff. Claimant must remain available for recall.

2. Union hiring hall dispatch

Criteria: Claimant is union member obtaining work exclusively through union hiring hall. Union must be registered with EDD and provide verification.

3. Approved training program

Criteria: Claimant enrolled in California Training Benefits (CTB) program or other EDD-approved training. Training must be approved before exemption applies.

4. Work Sharing program participant

Criteria: Employer has approved Work Sharing plan and claimant is participating. Exemption applies only during active participation in approved plan.

5. Jury duty

Criteria: Claimant performing full-time jury service (5 days per week). Exemption applies only for weeks of full-time jury duty.

Each exemption requires verification and approval by EDD. Claimants must apply for exemption and receive approval before work search requirements are waived. Exemptions are not automatic.

Source: California Unemployment Insurance Code § 1253(c) (work search requirements); California Code of Regulations Title 22, § 1253(c)-1 (work search activities); California EDD work search guide at https://edd.ca.gov/unemployment/pdf/work_search_guide.pdf

What Happens After Filing a Claim

Claim processing steps:

1. Initial claim received

EDD receives and reviews application for completeness. Incomplete applications are returned with instructions for additional information.

2. Employer notification

EDD mails Notice of Unemployment Insurance Claim Filed (DE 1101CZ) to all base period employers. Employers have 10 days to respond with wage and separation information.

3. Monetary determination issued

EDD issues Notice of Unemployment Insurance Award (DE 429Z) within approximately 21 days showing:

  • Base period wages by quarter and employer
  • Weekly benefit amount (WBA)
  • Maximum benefit amount (MBA)
  • Benefit year beginning and ending dates

4. Non-monetary determination (if needed)

If eligibility questions exist regarding separation reason, availability, or other issues, EDD conducts investigation and issues determination. Timeline varies based on complexity and required investigation.

5. First payment

If approved with no eligibility issues, payment issued for first compensable week after waiting week (week 2). Payment timeline is 3-4 weeks from filing for standard claims without complications.

Monetary Determination

The Notice of Unemployment Insurance Award (DE 429Z) documents the monetary determination showing:

Base period used for claim (standard or alternate)

Quarterly wages reported by each employer during base period

Total base period wages

Highest quarter wages

Weekly benefit amount calculation

Maximum benefit amount

Benefit year dates (52-week period beginning claim effective date)

Claimants should review monetary determination carefully and verify all wages are correctly reported. Missing wages can be added by contacting EDD with documentation.

Non-Monetary Determination

Non-monetary determinations are issued when eligibility questions exist. Common issues requiring investigation include:

Voluntary quit circumstances

Discharge circumstances and misconduct allegations

Availability for work questions

Work search compliance concerns

Receipt of disqualifying income

Refusal of suitable work allegations

School or training attendance impact

Investigation process:

Fact-finding interview scheduled: EDD schedules telephone interview with claimant. Notice of Interview (DE 1326C) mailed at least 3 days before interview with date, time, and issues to be discussed.

Employer and claimant questioned: Interviewer asks questions about separation circumstances, availability, or other issues. Both parties provide statements.

Evidence submitted: Claimant and employer may submit written statements, documents, and other evidence supporting their positions.

Determination issued: EDD issues written determination (Notice of Determination) explaining decision, reasons, and appeal rights. Determination mailed to claimant and employer.

Typical timeline for non-monetary determination:

Simple cases (clear separation facts): 2-3 weeks
Complex cases (conflicting evidence, multiple issues): 4-8 weeks
Cases requiring employer response: 3-6 weeks depending on employer cooperation

Source: California Unemployment Insurance Code § 1327 (notice to employer); § 1328 (determinations); California EDD claims processing procedures

Reasons an Unemployment Claim May Be Denied

Monetary denial:

Claims denied for insufficient wages must meet minimum earnings thresholds during base period:

Total base period wages below amounts required under California Unemployment Insurance Code Section 1275

Less than $1,300 in highest quarter, AND less than $900 in highest quarter with 1.25 times high quarter in total wages

All wages earned in only one quarter (insufficient quarters worked)

No wages reported during base period (no covered employment)

Wages reported but not in covered employment

Non-monetary denial (disqualifications):

1. Voluntary quit without good cause

Disqualification: Until claimant returns to work and earns at least 5 times the weekly benefit amount in covered employment

Requalification: Must earn required wages in new covered employment after separation

2. Discharge for misconduct

Disqualification: Until claimant returns to work and earns at least 5 times the weekly benefit amount

Requalification: Must earn required wages in new covered employment after discharge

3. Refusal of suitable work without good cause

Disqualification: Varies by circumstances; typically until returned to work or demonstrated good cause

Requalification: May require earning wages or showing suitable work was not actually suitable

4. Failure to meet availability requirements

Disqualification: Until claimant demonstrates ability and availability for work

Requalification: Must show circumstances changed and claimant is now available

5. Work search non-compliance

Disqualification: For specific weeks where requirements were not met

Requalification: Must complete required work search activities in subsequent weeks

6. False statement or concealment

Disqualification: Period varies based on severity; may include permanent disqualification

Penalties: Subject to fraud penalties and overpayment assessment

Administrative denial:

Incomplete application lacking required information

Failure to provide requested documentation within specified timeframe

Missed fact-finding interview without good cause explanation

Identity verification failure or inability to verify identity

Non-response to repeated EDD requests for information

Failure to certify for benefits for extended period

Source: California Unemployment Insurance Code § 1256 (voluntary quit and misconduct); § 1257 (refusal of work); § 1257.5 (availability); § 1260 (disqualification periods)

How to Appeal an Unemployment Decision in California

Fraud Definition and Examples

Fraud defined:

According to California Unemployment Insurance Code Section 2101:

“Any person who willfully, for the purpose of obtaining unemployment compensation benefits, either for himself or herself or for any other person, makes a false statement or representation, with knowledge of the falsity thereof, or knowingly fails to disclose a material fact, commits fraud.”

Common fraud examples:

Failing to report work or earnings while certifying for benefits

Providing false information about reason for job separation

Working while claiming benefits without reporting earnings

Claiming benefits while incarcerated or institutionalized

Using another person’s identity to claim benefits

Filing claims in multiple states simultaneously

Not reporting job offers or work refusals

Continuing to claim benefits after returning to work

Providing false employer information or fake documentation

Fraud detection:

California EDD uses multiple methods to detect fraud:

Cross-matching earnings with California Employment Database

Quarterly wage crossmatch with employers

Federal and state prisoner database crossmatch

National Directory of New Hires crossmatch

Tips and reports from employers and public

Data analytics and pattern detection

Targeted investigations of high-risk claims

Source: California Unemployment Insurance Code § 2101 (fraud definition); California EDD fraud prevention information

Penalties for Fraud

Administrative penalties:

Claimants found to have committed fraud must repay benefits fraudulently obtained AND face additional penalties:

Repayment: 100% of fraudulently obtained benefits

Penalty assessment: 30% of fraudulent overpayment amount

Interest: Accrues on unpaid balance at rate specified in statute

Disqualification: Ineligible for benefits until fraud overpayment fully repaid, AND disqualification period of 5 to 23 weeks depending on fraud amount

False statement weeks: Between 2 and 15 weeks of disqualification based on amount of fraud

Future claims: Fraud conviction may affect eligibility for future unemployment benefits

Criminal penalties:

Unemployment fraud is a criminal offense under California Unemployment Insurance Code Section 2101:

Misdemeanor charges: For fraud amounts under specific threshold

Penalties: Up to $20,000 fine, imprisonment in county jail for up to 1 year, or both

Felony charges: For fraud amounts meeting felony threshold or aggravated circumstances

Penalties: Imprisonment in state prison for 16 months, 2 years, or 3 years; fines up to $20,000

Additional consequences: Restitution to EDD, probation, community service, damage to credit

Reporting fraud:

California EDD operates fraud reporting hotline and online system:

Phone: 1-800-229-6297
Online: https://edd.ca.gov/unemployment/report-fraud/
Mail: EDD Fraud Detection and Investigation Division, PO Box 826306, MIC 96, Sacramento, CA 94206

Source: California Unemployment Insurance Code § 2101 (criminal fraud); § 1375.1 (administrative penalties and false statement weeks); California Penal Code § 550 (unemployment fraud)

Non-Fraud Overpayments

Overpayment without fraud:

Overpayments may occur without fraudulent intent due to:

EDD error in processing claim or calculating benefits

Delayed receipt of employer separation information

Incorrect wage reporting by employer subsequently corrected

Determination reversed on appeal

Claimant’s good faith mistake in reporting

Misunderstanding of eligibility requirements

Repayment obligation:

Non-fraud overpayments must be repaid in full, but without fraud penalties or false statement disqualification weeks. Interest does not accrue on non-fraud overpayments.

Overpayment waiver:

California does not generally waive non-fraud overpayments. However, overpayments may be waived in very limited circumstances:

Overpayment entirely due to EDD error with no claimant fault

Overpayment would be against equity and good conscience to collect

Repayment would cause severe financial hardship

Claimant did not contribute to overpayment through failure to provide information

Waiver requests must be submitted in writing with financial documentation. Waivers are rarely granted and require showing of significant hardship.

Repayment options:

Lump sum payment: Pay entire overpayment amount immediately

Payment plan: Arrange monthly installment payments (typically 12-24 months)

Benefit offset: Future unemployment benefits automatically reduced by 25% to repay overpayment

Federal tax refund intercept: EDD may intercept federal tax refunds through Treasury Offset Program

State tax refund intercept: California Franchise Tax Board intercepts state tax refunds

Wage garnishment: EDD may garnish wages after obtaining court judgment

Collection agency: Past-due overpayments referred to private collection agencies

Source: California Unemployment Insurance Code § 1375 (overpayment recovery); § 1375.3 (repayment plans); § 1379 (offset against benefits)

Unemployment Fraud, Penalties, and Overpayments

Fraud Definition and Examples

Fraud defined:

According to California Unemployment Insurance Code § 2101: “Any person who willfully makes a false statement or representation or knowingly fails to disclose a material fact to obtain or increase any benefit or other payment under this division…is guilty of a misdemeanor.”

Common fraud examples:

  • Failing to report work or earnings while certifying for benefits
  • Providing false information about job separation reason
  • Claiming benefits while incarcerated
  • Using another person’s identity to file claim
  • Not reporting job refusals when certifying
  • Filing claims in multiple states simultaneously for same period
  • Continuing to certify after returning to full-time work
  • Providing false employer information

Source: California UI Code § 2101 (fraud definitions)
Official text: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=2101&lawCode=UIC

Penalties for Fraud

Administrative penalties:

Claimants found to have committed fraud must repay benefits received AND face additional penalties:

  • Repayment: 100% of fraudulently obtained benefits
  • Penalty assessment: 30% penalty added to overpayment amount
  • False statement disqualification: 5 to 23 weeks depending on amount of fraud and prior fraud history
  • Benefit offset: Future benefits may be offset to repay overpayment

Disqualification periods for false statements:

Under California UI Code § 1257(a):

  • First offense: Minimum 2 weeks, up to 23 weeks depending on fraud amount
  • Second offense: Longer disqualification period
  • Multiple offenses: Extended disqualification, potential permanent bar

Criminal penalties:

Unemployment fraud is a criminal offense under California UI Code § 2101 and § 2102:

Misdemeanor charges (UI Code § 2101):

  • Fraud amount up to $950: Misdemeanor
  • Penalties: Up to $20,000 fine and/or up to 1 year county jail
  • Conviction creates criminal record

Felony charges (UI Code § 2102):

  • Fraud amount exceeding $950: May be charged as felony
  • Repeat offenses: Felony charges more likely
  • Penalties: Up to $20,000 fine and/or up to 3 years state prison

Additional consequences:

  • Federal tax refund intercept
  • State tax refund intercept
  • Wage garnishment
  • Bank account levy
  • Credit damage
  • Ineligibility for future benefits during disqualification period

Source: California UI Code § 1257(a) (false statement disqualification); § 2101 (misdemeanor fraud); § 2102 (felony fraud)
Report fraud: 1-800-229-6297 or https://edd.ca.gov/en/fraud/report-fraud/

Non-Fraud Overpayments

Overpayment without fraud:

Overpayments may occur without fraudulent intent due to:

  • EDD error in processing or calculation
  • Delayed employer information affecting eligibility
  • Reversed determination on appeal
  • Good faith mistake by claimant in reporting
  • Clerical or administrative error

Repayment obligation:

Non-fraud overpayments must be repaid, but without fraud penalties or false statement disqualification.

Waiver of overpayment:

California law allows EDD to waive non-fraud overpayments if:

  • Overpayment was not due to claimant fault or false statement
  • Recovery would be against equity and good conscience
  • Recovery would defeat purpose of Unemployment Insurance Code

Waiver is not automatic; claimant must request waiver and demonstrate eligibility.

Waiver application: Request for Waiver of Overpayment form (DE 8598) available through myEDD or by contacting EDD

Repayment options:

  • Lump sum payment: Pay full amount immediately
  • Payment plan: Monthly installments over 12-24 months typically
  • Benefit offset: Withholding from future unemployment benefits (25% of WBA typically)
  • Federal tax refund offset: Treasury Offset Program intercepts federal tax refunds
  • State tax refund offset: Franchise Tax Board intercepts state tax refunds
  • Wage garnishment: Court order to garnish wages (requires judgment)

Appealing overpayment:

Overpayment determinations may be appealed within 30 days using same process as other determinations. ALJ will review whether overpayment exists, amount, and whether claimant responsible.

Source: California UI Code § 1375 (overpayment recovery); § 1377 (waiver provisions)
Overpayment information: https://edd.ca.gov/en/unemployment/Overpayments/
Repayment options: https://edd.ca.gov/en/unemployment/repaying-overpayments/

Taxation of Unemployment Benefits in California

Federal Tax Treatment

Federal taxation:

Unemployment benefits are taxable income under federal law pursuant to 26 U.S.C. § 85. Claimants receive Form 1099-G by January 31 showing:

Box 1: Total unemployment compensation paid during tax year

Box 4: Federal income tax withheld (if requested)

Withholding option:

Claimants may request federal income tax withholding at 10% of weekly benefit payment amount. Withholding can be started, stopped, or changed at any time through:

UI Online account settings

Calling EDD at 1-800-300-5616

Completing Form W-4V (Voluntary Withholding Request) and mailing to EDD

Tax filing requirement:

Unemployment benefits must be reported on federal income tax return (Form 1040, Line 7). Benefits are taxed as ordinary income at claimant’s regular tax rate.

Source: Internal Revenue Code 26 U.S.C. § 85 (unemployment compensation); IRS Publication 525 (Taxable and Nontaxable Income); IRS unemployment benefits information at https://www.irs.gov/individuals/employees/unemployment-compensation

State Tax Treatment

California taxation:

Unemployment benefits are NOT taxable for California state income tax purposes. California does not tax unemployment insurance benefits received from California EDD or from other states’ unemployment programs.

State withholding:

California state income tax withholding is not available for unemployment benefits because benefits are not subject to California state income tax.

Form 1099-G Box 11: Shows $0 for California state tax withheld

Tax filing requirement:

Unemployment benefits are not reported as taxable income on California state income tax return (Form 540). Benefits are excluded from California taxable income.

Source: California Revenue and Taxation Code § 17085 (unemployment benefits exclusion); California Franchise Tax Board guidance on unemployment benefits

Form 1099-G

Form 1099-G distribution:

California EDD issues Form 1099-G (Certain Government Payments) by January 31 each year for benefits paid during previous calendar year.

Access methods:

Online: Through UI Online account in “View Forms” section at https://edd.ca.gov/unemployment/UI_Online.htm (available year-round)

Mail: Mailed to address on file in late January

Phone: Call 1-866-401-2849 for automated Form 1099-G information

In person: Visit EDD office (not recommended)

Form 1099-G information:

Box 1: Total unemployment compensation paid

Box 2: State/local income tax refunds (not applicable)

Box 4: Federal income tax withheld

Box 6: Taxable grants (not applicable)

Box 10a: State (California)

Box 11: State income tax withheld (always $0 for California UI benefits)

Incorrect 1099-G:

If Form 1099-G shows incorrect amounts, benefits not received, or identity theft suspected:

Contact EDD immediately at 1-866-401-2849

Report suspected fraud at https://edd.ca.gov/unemployment/report-fraud/

Request corrected Form 1099-G before filing tax returns

File IRS Form 14039 (Identity Theft Affidavit) if identity theft confirmed

Do not report fraudulent benefits on tax return; report only benefits actually received

Source: California EDD Form 1099-G information at https://edd.ca.gov/about_edd/Form_1099G.htm; IRS Form 1099-G instructions

Special Unemployment Programs in California

Currently Active Programs (2026)

Work Sharing Program (Short-Time Compensation)

Program status (2026): Active

California’s Work Sharing program, established in 1978, allows employers to reduce employee work hours instead of conducting layoffs, with affected employees receiving partial unemployment benefits proportional to their hours reduction.

Employer requirements:

Legally registered business in California with active California State Employer Account Number

Reduction affects at least 10% of workforce or minimum of 2 employees

Hour/wage reduction between 10% and 60% of normal weekly hours

Health insurance and retirement benefits maintained at same level for all affected employees

No seasonal or temporary workers included in plan

Employee benefits:

Receive partial unemployment benefits based on percentage of hours reduced

Maintain employment status and benefits

No work search requirement during plan participation

Pro-rated weekly benefit amount (e.g., 40% hours reduction = 40% of weekly benefit amount)

Plan approval process:

Employer submits Work Sharing application online

EDD reviews and approves plan within 30 days

Approved plans valid for 52 weeks (one year)

Plans must start on Sunday

Renewal application must be submitted within 10 days of expiration

Employer application: https://edd.ca.gov/en/unemployment/work_sharing_program/

Source: California Unemployment Insurance Code § 1279.5 (Work Sharing provisions); California EDD Work Sharing program information at https://edd.ca.gov/en/unemployment/work_sharing_program/

Extended Benefits (EB)

Program status (2026): Not currently active

Extended Benefits provide additional weeks of unemployment compensation when California’s unemployment rate meets federal trigger criteria established in Federal-State Extended Unemployment Compensation Act.

Trigger requirements:

Option 1: Insured Unemployment Rate (IUR) exceeds 5% AND is at least 120% of average IUR for prior two years

Option 2: Total Unemployment Rate (TUR) exceeds 6.5% AND is at least 110% of average TUR for prior two years

Additional weeks available: Up to 13 or 20 weeks beyond standard 26-week duration

Current status verification:

URL: https://oui.doleta.gov/unemploy/trigger/2026/trig_012626.html
Last checked: January 22, 2026
Current IUR: Below trigger threshold
Program status: Inactive

Source: Federal-State Extended Unemployment Compensation Act § 202; California Unemployment Insurance Code Division 1, Part 3 (Extended Unemployment Compensation); U.S. Department of Labor Extended Benefits information at https://oui.doleta.gov/unemploy/eb.asp

California Training Benefits (CTB) Program

Program status: Active

California Training Benefits program allows eligible claimants to attend approved training programs while receiving unemployment benefits without standard work search requirements.

Eligibility requirements:

Receiving regular unemployment insurance benefits or exhausted regular benefits

Training necessary for claimant to obtain employment in new occupation

Claimant possesses aptitude and qualifications to complete training

Training approved by EDD before enrollment

Training leads to employment in occupation with reasonable opportunities in labor market

Approved training types:

Vocational training programs at community colleges

Job skills training at approved institutions

Retraining programs for workers in declining industries

Union-sponsored apprenticeship programs meeting approval criteria

Other training programs approved by EDD on case-by-case basis

Benefits during training:

Continue receiving regular unemployment benefits

Exempt from work search requirements while in approved training

Exempt from availability for work requirements specific to training hours

May extend benefits beyond regular 26 weeks in some circumstances

Application process:

Contact America’s Job Center of California to discuss training options

Submit Training Questionnaire (DE 8714D) to EDD

Provide training program information and enrollment verification

Await EDD approval before enrolling in training

Source: California Unemployment Insurance Code §§ 1266-1274.20 (California Training Benefits Program); California EDD CTB information at https://edd.ca.gov/unemployment/California_Training_Benefits.htm

Trade Adjustment Assistance (TAA)

Program status: Active (federal program administered by California)

Trade Adjustment Assistance provides benefits and services to workers who lost employment due to foreign trade impact on their employer.

Eligibility requirements:

Employer must be certified by U.S. Department of Labor as trade-affected

Worker employed by certified employer when trade impact occurred

Worker separated from employment due to trade-related reasons

Meet other unemployment insurance eligibility requirements

Benefits available:

Extended unemployment benefits beyond regular duration

Job training funding for retraining in new occupation

Job search allowances for employment searches outside local area

Relocation allowances for accepting employment in different location

Trade Readjustment Allowances (TRA) after exhausting regular UI benefits

California TAA coordinator:

Contact through local America’s Job Center of California

TAA program information at https://edd.ca.gov/unemployment/Trade_Act.htm

Source: Trade Act of 1974, 19 U.S.C. § 2271 et seq.; U.S. Department of Labor TAA program information at https://www.dol.gov/agencies/eta/tradeact

Disaster Unemployment Assistance (DUA)

Program status: Available during federally declared disasters

Disaster Unemployment Assistance provides benefits to individuals who lost employment due to major disaster and are not eligible for regular unemployment insurance.

Activation: Only activated when President declares major disaster affecting California

Eligibility requirements:

Unemployed as direct result of declared major disaster

Not eligible for regular state unemployment benefits

Work history does not meet regular UI requirements, OR

Self-employed, independent contractor, or agricultural worker affected by disaster

Benefits:

Weekly benefit amount equal to regular UI benefits calculation

Maximum duration: 26 weeks from disaster declaration

Must be filed within 30 days of disaster declaration or announcement

Application process:

EDD announces DUA availability when disasters declared

Applications submitted through special DUA application process

Documentation of disaster-related job loss required

Source: Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. § 5177; FEMA Disaster Unemployment Assistance information at https://www.fema.gov/assistance/individual/program/disaster-unemployment-assistance

Unemployment Compensation for Federal Employees (UCFE)

Program status: Active (federal program)

Federal civilian employees separated from federal employment file claims through California EDD but benefits paid by federal government.

Eligibility: Federal civilian employees with qualifying federal service

Filing: File claim through California UI Online using federal employment information

Benefits: Calculated using federal wages and California benefit formula

Information: Form SF-8 provided by federal agency and used for claim filing

Source: 5 U.S.C. § 8501 et seq. (UCFE); U.S. Department of Labor UCFE information at https://www.dol.gov/agencies/eta/unemployment-insurance/UCFE

Unemployment Compensation for Ex-Servicemembers (UCX)

Program status: Active (federal program)

Military servicemembers separated from active duty file claims through California EDD with benefits paid by federal government.

Eligibility: Active duty military servicemembers separated from service

Filing: File claim through California UI Online using military service information

Benefits: Calculated using military pay and California benefit formula

Information: DD Form 214 Member 4 copy required for filing

Source: 5 U.S.C. § 8521 et seq. (UCX); U.S. Department of Labor UCX information at https://www.dol.gov/agencies/eta/unemployment-insurance/UCX

Context: California Compared to National Benchmarks

California benefit levels in national context (2026):

Maximum WBA: $450 (ranked 31st of 50 states)
Duration: 26 weeks (standard national norm)
Unique features: Work Sharing program, California Training Benefits program, one-week waiting period

National range:

Highest maximum WBA: Massachusetts ($1,015)
Lowest maximum WBA: Mississippi ($235)
Most common duration: 26 weeks
Average state maximum WBA: Approximately $500

California’s maximum weekly benefit of $450 is below the national average, ranking in the middle tier of state unemployment benefit programs. California does not provide dependent allowances, which some states offer as additional weekly benefit amounts for qualifying dependents.

For comprehensive state-by-state comparisons of unemployment insurance programs, see:

U.S. Department of Labor State UI Comparison: https://oui.doleta.gov/unemploy/comparison/

Source: U.S. Department of Labor, Comparison of State UI Laws 2026; state unemployment insurance program data compiled January 2026

Resources

California unemployment resources:

Employment Development Department (EDD)
Phone: 1-800-300-5616 (English)
Phone: 1-800-326-8937 (Spanish)
TTY: 1-800-815-9387
Website: https://edd.ca.gov/
Online claims: https://edd.ca.gov/unemployment/UI_Online.htm

California Unemployment Insurance Appeals Board (CUIAB)
Phone: 1-800-952-5253
Website: https://cuiab.ca.gov/
MyAppeal Portal: https://cuiab.ca.gov/myappeal/

EDD Fraud Reporting
Phone: 1-800-229-6297
Website: https://edd.ca.gov/unemployment/report-fraud/

America’s Job Center of California
Locate nearest center: https://www.jobcenterofcalifornia.com/
CalJOBS registration: https://www.caljobs.ca.gov/

EDD Tax Information (Employers)
Phone: 1-888-745-3886
Website: https://edd.ca.gov/en/payroll_taxes/

Federal resources:

U.S. Department of Labor – Employment and Training Administration
Purpose: Federal UI oversight and programs
Website: https://www.dol.gov/agencies/eta/unemployment-insurance

CareerOneStop
Purpose: National job search and career resources
Website: https://www.careeronestop.org/

Internal Revenue Service
Purpose: Federal tax information for unemployment benefits
Website: https://www.irs.gov/individuals/employees/unemployment-compensation

Federal Emergency Management Agency (FEMA)
Purpose: Disaster Unemployment Assistance information
Website: https://www.fema.gov/assistance/individual/program

Source: Official government websites

Frequently Asked Questions: California Unemployment Benefits 2026

What are unemployment benefits in California?

Unemployment benefits in California are temporary income payments provided by the Employment Development Department to eligible workers who lost employment through no fault of their own. Benefits range from $40 to $450 per week for up to 26 weeks during a one-year benefit period. The program is funded by employer taxes and administered according to California Unemployment Insurance Code.

How much can I receive in unemployment benefits in California?

California unemployment benefits range from $40 to $450 per week based on wages earned during your base period. Your weekly benefit amount is calculated by adding wages from your two highest quarters and dividing by 26. Maximum benefits total $11,700 over 26 weeks at the maximum weekly rate. Use the EDD benefit calculator at https://edd.ca.gov/en/unemployment/UI-Calculator/ for estimates.

How long does it take to get unemployment benefits in California?

First payment typically arrives 3-4 weeks after filing your initial claim if there are no eligibility issues. This includes the mandatory one-week waiting period and processing time for your claim. After initial processing, ongoing biweekly benefit payments arrive 5-7 days after filing your certification. Payments are issued to EDD Debit Card or direct deposit.

Can I work part-time and still receive unemployment in California?

Yes, you can work part-time and receive reduced unemployment benefits. California disregards the greater of $25 or 25% of your earnings when calculating partial benefits. Benefits are reduced dollar-for-dollar by earnings above the disregarded amount. You must report all earnings when certifying for benefits, even if you have not been paid yet.

What disqualifies you from unemployment in California?

Common disqualifications include voluntary quit without good cause, discharge for misconduct, refusal of suitable work, failure to meet work search requirements, and unavailability for work. Disqualification periods vary by reason but typically require earning at least five times your weekly benefit amount in new employment to requalify. False statements or fraud result in longer disqualification periods and penalties.

How do I file for unemployment in California?

File online through UI Online at https://edd.ca.gov/unemployment/UI_Online.htm, which is available most hours throughout the week. You will need your Social Security number, driver’s license, employment history for the past 18 months, and employer contact information. The application takes approximately 30-45 minutes to complete. Processing typically takes 21 days, after which you receive your monetary determination showing benefit amounts.

Are unemployment benefits taxable in California?

Unemployment benefits are taxable for federal income tax purposes but NOT taxable for California state income tax. You will receive Form 1099-G showing benefits paid for federal tax reporting. You may request 10% federal income tax withholding through UI Online or by contacting EDD. California does not withhold state income tax because benefits are not subject to California taxation.

How do I appeal an unemployment denial in California?

File an appeal within 30 calendar days from the mailing date on your Notice of Determination. Appeals can be filed online through the CUIAB myAppeal portal at https://cuiab.ca.gov/myappeal/, by mail, by fax, or in person using Appeal Form DE 1000M or a written letter. Your case will be scheduled for a hearing before an Administrative Law Judge, typically conducted by telephone. The ALJ will issue a written decision that can be further appealed to the CUIAB Board.

What is the Work Sharing program in California?

Work Sharing allows employers to reduce employee hours instead of conducting layoffs, with affected employees receiving partial unemployment benefits proportional to their hours reduction. Reductions must be between 10% and 60% of normal hours, affecting at least 10% of the workforce. Employees receive partial UI benefits, maintain employment and benefits, and have no work search requirements during plan participation. Employers apply online at https://edd.ca.gov/en/unemployment/work_sharing_program/.

What happens if I work without reporting it while collecting unemployment?

Working without reporting earnings constitutes unemployment fraud, which is a criminal offense in California. Penalties include repayment of all benefits received, 30% penalty on fraudulent amount, disqualification from benefits for 5-23 weeks, and potential criminal prosecution with fines up to $20,000 and imprisonment. California Unemployment Insurance Code requires reporting all work and earnings when certifying for benefits.

How do I check my unemployment claim status?

Check your claim status through UI Online at https://edd.ca.gov/unemployment/UI_Online.htm by logging into your account. You can view your claim balance, benefit payments, certification history, notices, and forms. You can also call the automated phone system at 1-866-333-4606 for payment information. Allow 24 hours after certifying for information to update in the system.

Can I receive unemployment if I quit my job?

Generally, voluntarily quitting disqualifies you from benefits unless you had “good cause” for leaving. Good cause includes documented workplace harassment, unsafe conditions, substantial wage or hour reductions, required relocation, or compelling family circumstances. You must provide evidence supporting your reason for quitting. If disqualified, you must earn at least five times your weekly benefit amount in new employment to requalify.

Others

Legal Disclaimer: Nature of This Compilation This document is a compilation of publicly available information from official government sources. It is NOT: Legal advice An interpretation of laws or regulations A substitute for consultation with a licensed attorney A comprehensive treatment of all applicable laws Guaranteed to be complete or current