
QUESTIONS AND ANSWERS
Unemployment Insurance
There are two alternative base-year periods that can be used to determine monetary eligibility on claims originally determined invalid under the regular base-year period. Alternative Base Year #1 consists of the four most recently completed calendar quarters preceding the date of a claim, and Alternative Base Year #2 consists of the three most recently completed calendar quarters preceding the date of the claim and weeks in the filing quarter up to the date of the claim.
NOTE: An individual who receives remuneration in lieu of notice for a period of less than a calendar week may be eligible for partial unemployment benefits for such week.
“Severance pay” is a lump sum or periodic payment at the time of separation that is given not in place of notice but is obligated by contract or custom based on past services performed for the employer. The money should not be reported as wages and no base weeks should be reported because severance pay does not lengthen the period of employment. Severance pay is not included in monetary calculations and the receipt of such payment is not a bar to unemployment benefits.
“Continuation pay” is pay that is paid to an employee in periodic installments after the date of separation when no services are required by the employer. Such payment is a bar to unemployment benefits as the person is still considered employed. Continuation pay may be used in calculating the monetary determination after the end of the period of continuation pay.
NOTE: “Salary continuation through date of termination” is defined as payments made by the employer that represent wage or salary payments through the date of termination during which time the employee is not required to perform any services. These payments are based on either a contractual or other agreement. It is considered an extension of employment through the date of termination of the contract or agreement and should be reported as regular base weeks and wages. An individual is ineligible for unemployment benefits for any week in which he/she is receiving salary continuation through date of termination.
