CALIFORNIA UNEMPLOYMENT INSURANCE APPEALS BOARD (CUIAB)

The CUIAB also holds hearings on petitions from taxpayers concerning assessments made by EDD's Tax Branch. There are two levels of appeal. The first or lower level is an appeal to an Administrative Law Judge. The second or higher level is an appeal to the CUIAB of the decision made by the Administrative Law Judge. You must exhaust your appeal to an Administrative Law Judge before you can appeal to the CUIAB.

The CUIAB is a seven-member Board, headquartered in Sacramento, which maintains a staff in twelve offices throughout the State. The California Unemployment Insurance Appeals Board (CUIAB) conducts hearings of cases concerning claims for unemployment and disability benefits. These cases are appeals of determinations made by the Employment Development Department (EDD). The California Unemployment Insurance Appeals Board serves the people of California as an independent adjudicative agency. We conduct impartial hearings and issue prompt decisions to resolve disputed unemployment, disability and tax determinations of the Employment Development Department.

The Board generally meets the 2nd Tuesday of each month starting at 10:30am; however, Board meeting dates and/or times may change so we encourage you to check this schedule regularly. The Employment Development Department (EDD) is part of the Labor and Workforce Development Agency of the executive branch of the State of California. As California's largest tax collection agency, EDD also handles the audit and collection of payroll taxes and maintains employment records for more than 17 million California workers. A 1935 California statute created the Department of Employment, which was renamed in 1968 to the Department of Human Resources Development by another statute.