(1) Employers that have not submitted Form DE 9C, “Quarterly Contribution Return and Report of Wages (Continuation),” for a full calendar year are Eligible Employers if they have submitted at least one Form DE 9C, “Quarterly Contribution Return and Report of Wages (Continuation),” for the preceding quarter and otherwise meet the definition of an Eligible Employer.

(2) Employers that have not submitted Form DE 9C, “Quarterly Contribution Return and Report of Wages (Continuation),” for a full calendar year shall be subject to the registration deadline established in Section 10002(b) only after it has submitted a Form DE 9C, “Quarterly Contribution Return and Report of Wages (Continuation),” for the Quarter ending December 31 and the preceding three quarters.

(1) For a temporary services Employer or leasing Employer defined in California Unemployment Insurance Code Section 606.5(b), the Eligible Employer shall be the temporary services Employer or leasing Employer.

(2) For a professional employer organization defined in Section 7705 of Title 26 of the United States Code that enters into a contract with a Client Employer, the Eligible Employer shall be the Client Employer regardless of whether the professional employer organization is certified pursuant to Section 7705.

(3) For a motion picture payroll services company defined in California Unemployment Insurance Code Section 679(f)(4), the Eligible Employer shall be the motion picture production company defined in California Unemployment Insurance Code Section 679(f)(5).