California State Unemployment Insurance
Law: An Overview

Here is a brief overview of the obligations of employers to their employees under California unemployment insurance code.

Providing a Written Termination Notice
Employers are required under California Unemployment Insurance Code Section 1089 to give immediate written notice to the employee of any change in the employment relationship. This includes discharge, layoff, leave of absence and change in status from employee to independent contractor.

This notice must include: Employer name, employee name, employee social security number, date of action taken and action taken.

There is no required form for this notice, though a suitable form is available for free through the Employment Development Department.


Required Posters and Pamphlets
  • If you are subject to both California state unemployment insurance and disability insurance programs, you must post form DE 1857A
  • If you are subject only to the California unemployment insurance program you must post form DE 1857D
  • When an employee is discharged, laid off or placed on leave of absence, the employer must provide Employment Development Department pamphlet DE 2320, "For Your Benefit".
  • Employers must also provide the Unemployment Insurance Pamphlet to any employee who is terminated, laid off or given a leave of absence. Order your copies from CalBizCentral today.

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