Supplemental Unemployment Benefits are specifically addressed in the California labor code section 1265, “Notwithstanding any other provisions of this division, payments to an individual under a (supplemental unemployment benefits) plan or system established by an employer which makes provisions for his employees generally, or for a class or group of employees, for the purpose of supplementing unemployment compensation benefits shall not be construed to be wages or compensation for personal services under this division and benefits payable under this division shall not be denied or reduced because of the receipt of payments under such arrangements or plans.”