My question involves unemployment benefits for the state of: California
This time I'm the employer.
I'm in an industry that goes dead for about six weeks beginnng around December 10. The past few years I've soldiered on and kept the business running.
This year I am considering shutting down entirely for the period and laying off my one and only employee. I would assume the employee would come back after the layoff because no one else in the industry would be hiring then, but if the employee chose not to come back, there are other people available.
My question regards unemployment insurance:
1. What are the considerations for me as the employer?
2. What unemployment benefits are available to the employee? (Who has been with me over two years)?
3. Are there any special California rules regarding seasonal layoffs for non-agricultural workers?
Thanks.

