Cal. Unemployment Insurance Code § 1085 : California Unemployment Insurance Code — Unemployment And Disability Compensation — Contributions And Reports — Records, Reports And Contribution Payments — Records required Date: 14 Sep 2016 TEXT PDF Current through the 2016 Legislative Session Every employing unit shall keep a true and accurate work record of: (a) All his workers and their status, i.e., employed, on layoff or leave of absence. (b) The wages paid by him to each worker. (c) Such other information as the director deems necessary to proper administration of this division. Ca. Unemp. Ins. Code § 1085