As defined in the California Unemployment Insurance Code, an employee includes:
- Any officer of a corporation
- Any worker who is an employee under the usual common law rules
- Any worker whose services are specifically covered by law
- An employee may perform services on a less than full-time or temporary basis. The law does not exclude services from employment which are commonly referred to as day labor, part-time help, casual labor, temporary help, probationary, or outside labor.
For more information, refer to the Information Sheet: Employment (DE 231),: http://www.edd.ca.gov/pdf_pub_ctr/de231.pdf. You may also call the Employment Development Department's (EDD) toll-free number 1-888-745-3886 or visit your local Employment Tax Office.