California's Unemployment Insurance (UI) program pays benefits to individuals who have become unemployed or partially unemployed and who meet the program's eligibility requirements.
There has been much confusion lately about the meaning of the terms “layoff” and “furlough.” Neither term has any specific meaning in California employment law. In common usage, a “layoff” is typically considered more permanent in nature. You are eliminating the position and terminating the employment relationship. You must pay all accrued vacation or PTO and must issue a COBRA notice to laid-off employees who are on your health plan.