Cal. Unemp. Ins. Code § 1279

(a) Each individual eligible under this chapter who is unemployed in any week shall be paid with respect to that week an unemployment compensation benefit in an amount equal to his or her weekly benefit amount less the smaller of the following:
1. (1) The amount of wages in excess of twenty-five dollars ($25) payable to him or her for services rendered during that week.
2. (2) The amount of wages in excess of 25 percent of the amount of wages payable to him or her for services rendered during that week.
(b) The benefit payment, if not a multiple of one dollar ($1), shall be computed to the next higher multiple of one dollar ($1).
(c) For the purpose of this section only “wages” includes any and all compensation for personal services whether performed as an employee or as an independent contractor or as a juror or as a witness, but does not include any payments, regardless of their designation, made by a city of this state to an elected official thereof as an incident to public office, nor any payment received by a member of the National Guard or reserve component of the armed forces for inactive duty training, annual training, or emergency state active duty.