Digest of Benefit Entitlement Principles  Chapter 5 - Section 6

5.6.0 The allocation of earnings under EIR 36

Once moneys that are paid or payable are determined to be earnings for benefit purposes, how those earnings are handled must be considered. EIR 36 describes the manner of allocating earnings, and the period to which they are allocated. Earnings from different employments are considered independently from one another, and may be allocated for the same weeks.

When earnings are not allocated based on a claimant’s normal weekly earnings, they are allocated to the applicable weeks, regardless of any other earnings allocated to those same weeks, whether from the same or different employments. This concurrent allocation may result in the earnings from separate employments in a week, exceeding the claimant's normal weekly earnings.

When an allocation is based on normal weekly earnings, it takes into account all earnings from that employment during a specific period (Digest 5.6.3.1). This results in the total amount of earnings allocated from a particular employment, not exceeding the claimant's normal weekly earnings in any week. Allocation of the total of all earnings from the same employment using normal weekly earnings results in a consecutive rather than concurrent allocation of these earnings.

When more than one type of earnings must be allocated, some earnings may be based on normal weekly earnings, whereas others are not. In these cases, the earnings that are not allocated based on normal weekly earnings are allocated first. Then any earnings from the same employment that are based on normal weekly earnings are allocated, topping-up the first allocation from the same employment, to the normal weekly earnings from that employment in each week. This is a consecutive allocation. There is an exception for pension earnings, which are not taken into account in the allocation of other earnings from the same or other employment (EIR 36(16)).

All earnings are allocated on a weekly basis (EIR 36(1)). A week for benefit purposes always begins on Sunday (EIA 2(1)). The amount of earnings allocated to a week will determine the amount to be deducted from benefits for that week (EIA 19).

Shifts that start on Saturday and end on Sunday overlap two weeks. As wages are allocated to the period for which the services are performed, earnings that overlap Saturday and Sunday are allocated to two different weeks based on the hours worked in each week (EIR 36(4)).

Earnings are not always payable for a period that coincides with a calendar week. When this occurs, the earnings are allocated for the number of days worked in a week, proportionate to the number of days worked in the entire period of the payment (EIR 36(3)).

An allocation can only be made in dollars. Therefore, when the amount of earnings to be allocated to a week includes a fraction of a dollar, fifty cents ($0.50) or more is rounded up to the next dollar and, less than fifty cents is rounded down (EIR 36(20)).

The manner in which income is treated under any other legislation, such as the Income Tax Act, may differ from that under the EIA. For example, termination moneys paid in one year, may be deemed income for that year under the Income Tax Act, but for EI benefit purposes, are allocated on a claim in the previous year, from the week of separation. However, each legislation has its own purpose and provisions. Other legislations do not take precedence over the EI legislation (FCA A-999-96, CUB 35986; CUB 68677). Even within the EI legislation, allocation for insurability and premium purposes, and allocation of earnings for benefit payment purposes, are made under two different regulations and as a result, one cannot take precedence over the other (Insurable Earnings and Collection of Premiums Regulations).

5.6.1 Paid or payable

Earnings must be either paid or payable before they can be allocated. Neither the term paid nor payable is defined in the EI legislation.

5.6.1.1 Paid

For EI purposes, paid means actually received and accepted. The concept of paid combines the offer of a payment by an employer or any other person, with the receipt and acceptance of that offer by the claimant.

Received means to come into possession of, to acquire, or to have control of the payment. Claimants have received payment when they physically hold the cheque or cash, when payment is deposited into their bank account, or when they receive non-pecuniary income. Claimants are also considered to have received payment when it is expected to be in their possession shortly, usually the next payment processing date. This commonly occurs with wages, salary, vacation pay paid with each pay, periodic pensions and termination moneys. Received applies equally to cases where the money is transferred directly by the employer to a RRSP, or paid in fulfilment of a debt (CUB 47731; CUB 68776).

The claimant generally accepts an offer of payment by cashing the cheque or accepting a bank deposit. Even if the claimant does not cash the cheque, payment may still be considered received and accepted. Sometimes the employer delays issuing the cheque; the claimant delays picking up the cheque or does not cash it; or a court or tribunal has decided the issue and there is no further litigation. In these cases, the amount is considered paid. However, it is not considered paid if the amount and condition of payment are in dispute and the cheque is refused or returned (CUB 36736).

If the claimant accepts an offer of money by cashing the cheque, the claimant cannot invalidate that payment by any subsequent repayment arrangements. Only if the money was paid by mistake or not legally due, would the Commission accept repayment arrangements, and no longer consider the earnings paid.

5.6.1.2 Payable

According to normal usage and by law, the term payable means justly due and legally enforceable. A sum of money is said to be payable when an individual is under an obligation to pay it. This obligation to pay can be immediately due or due at some time in the future.

Earnings are payable when the claimant is in a lawful position to enforce payment (FCA A-71-95, CUB 26456; CUB 28075). Earnings are only considered payable for EI purposes when the obligation to pay is immediate, and not when the obligation to pay is some time in the future. That is, when the claimant can access them, or when the right to receive the earnings is immediate. Any other approach may cause hardship to the claimant, as earnings that the employer has not yet paid, or may not pay for some time, would be allocated.

The fact that employees have acquired the right to some moneys does not mean they are immediately due. The obligation for the employer to pay these moneys may only become due at some time in the future, and the person is only able to enforce payment at that time. For example, vacation pay is not immediately due after each hour of work. It is usually due at some time in the future, such as during a vacation period, at an anniversary date, or at an entitlement date when the employee may then request the payment, according to the provisions of the contract of employment.

When employees are entitled to moneys on termination, they may have the right to choose the method or time of payment. That is, one cheque at the time of separation, one cheque in the calendar year following separation, or several cheques over a period that may extend over several years. The choice of the method or time of payment governs the moment when the employer is obligated to pay and the claimant is in a position to enforce payment. Only at that time are the earnings considered payable.

In addition, an amount is not considered payable when the amount and condition of payment are in dispute and the cheque is refused or returned. In that case, the amount is not immediately due but rather is payable sometime in the future when the agreement between the parties is reached, as it is only then that the person is in a position to enforce payment. Likewise, an amount is not considered payable when the employer has filed for bankruptcy or is experiencing financial difficulties, and it is not expected that payment will be issued in the immediate future (Digest 4.5.3). If the payment is made at a later date by the employer, trustee, or from a governmental Wage Earner Protection Fund, it must be allocated according to the type of earnings and the reason for the payment.

When the entitlement date and the employer's obligation to pay coincide, the moneys are payable on that date. In the case of vacation pay that is paid on an anniversary date, the entitlement date (i.e. the date when the employee can access the vacation pay) and the employer's obligation to pay, occur on the same date. The vacation pay is therefore payable on that anniversary date. However, where there is first an entitlement date plus an additional condition, such as the requirement for employees to request the payment of vacation pay, earnings are not payable until the additional condition is met. The employee is not in a lawful position to enforce payment until they make a request for the vacation pay. The same would be true where an employer requires employees to return to work before becoming entitled to payment (CUB 35199).

5.6.2 Choosing the appropriate period of allocation

Budget 2021 measures alert – Temporary measures are in place from September 26, 2021 to September 24, 2022 which affects the following information:

  • earnings paid due to separation from employment are not deducted from benefits

EIR 36 is divided into subsections that set out the manner of allocating different types of earnings under various situations.

Because EIR 36(9) is based solely on the reason for the payment, rather than the type of earnings involved, all earnings must be examined to determine the reason for their payment. If it is determined that earnings are paid or payable by reason of a lay-off or separation, they must be allocated from the week of lay-off or separation, regardless of the nature of the earnings or the period in respect of which they are purported to be paid or payable (Digest 5.6.2.1).

If the earnings were not paid by reason of a lay-off or separation, choosing the appropriate period of allocation is based on the type of earnings, if those earnings are specifically mentioned in another subsection of the regulation. When a specific type of earnings has not been mentioned in EIR 36, it is allocated pursuant to EIR 36(19).

Occasionally, the name given to a payment does not match the terminology used in EIR 36. However, the name of the payment does not change the nature of the payment. For instance, what may be called a bonus may in fact represent wages, that is:

The period to which these earnings will be allocated depends on the true nature of the earnings (Digest 5.2.0).

Once the period of allocation is determined, it must be reviewed to see if there are any other earnings already allocated to that period. In addition, when more than one type of earnings is paid or payable at the same time, the method of allocation for each type must be reviewed; they may be allocated concurrently, or consecutively, depending on the wording of the subsections involved.

5.6.2.1 Allocation of earnings that were paid or payable by reason of a lay-off or separation

Budget 2021 measures alert – Temporary measures are in place from September 26, 2021 to September 24, 2022 which affects the following information:

  • earnings paid due to separation from employment are not deducted from benefits

Any earnings that are paid by reason of a lay-off or separation, to meet all the employer's obligations with respect to the lay-off or separation, must be allocated from the week of lay-off or separation, regardless of their nature. This includes any earnings paid to compensate for loss of employment, as well as any payment of outstanding entitlement to unused benefits (e.g. vacation pay; accumulated sick leave credits) paid out on separation under the terms of the contract of employment. This allocation must begin from the week of lay-off or separation, regardless of the period for which the earnings are purported to be paid or payable (EIR 36(9), Digest 5.12.0).

Earnings paid at the time of a lay-off or separation are usually considered to be paid for that reason. However, there may be evidence that the payment simply coincides with the date of lay-off. The true reason for the payment may be something entirely different. For instance, a lay-off may coincide with an anniversary payment of vacation pay. If the vacation pay would have been paid at that time, regardless of the lay-off, then it cannot be said that the payment was made by reason of the lay-off. Payments may be merely bookkeeping activities prompted by the lay-off or separation and not truly paid to compensate for that lay-off or separation. For instance, at the time of layoff, the employer may discover that certain earnings should have been paid at an earlier date, but were overlooked. While payment was prompted by the lay-off, it was not the reason for the payment.

EIR 36(9) regarding earnings by reason of a lay-off or separation is not based on the type of earnings paid, but rather the reason for the payment. Therefore, regardless of the type of earnings involved, if earnings are paid or payable to the claimant by reason of a lay-off or separation (i.e. to compensate for that separation event or to pay out any remaining benefits under the contract), they are allocated under that subsection. If the earnings are not paid or payable for these reasons, they are allocated according to the type of earnings.

5.6.2.2 Allocation based on the type of earnings

Budget 2021 measures alert – Temporary measures are in place from September 26, 2021 to September 24, 2022 which affects the following information:

  • earnings paid due to separation from employment are not deducted from benefits

Once it is confirmed that the earnings were not paid or payable by reason of a lay-off or separation (e.g. not to compensate for a lay-off or separation or to pay out unused entitlement to benefits under the terms of a contract), an appropriate subsection of the regulation must be identified. EIR 36 refers to the allocation of specific types of earnings, as well as the reason for payment. If the specific type of earnings is mentioned in the regulation, earnings are allocated according to the relevant subsection (EIR 36(4) to 36(18)). If the specific type of earnings is not mentioned, earnings are allocated pursuant to EIR 36(19); the section used when none of the other subsections apply. Wages or salary for the performance of services are always allocated to the period where services were performed (EIR 36(4); Digest 5.7.1).

Although there are a number of types of earnings that are payable under a contract of employment without the performance of services, if a type of earnings has been specifically mentioned elsewhere in the regulation, allocation is under that subsection rather than the more general one. When a payment is made under a contract of employment without the performance of services, these earnings are allocated to the period for which they are payable (EIR 36(5); Digest 5.7.2).

When a payment is made in consideration of a claimant's returning to work or commencing work with an employer, these earnings are allocated to the period for which they are payable (EIR 36(5); Digest 5.7.0). These earnings are not payable until the claimant meets the condition of returning to work or commencing work with that employer. As such, the earnings are allocated to the week in which the claimant meets the condition.

Earnings from participation in an employer’s profits (profit sharing), on the basis of a commission, or through self-employment are other types of earnings that are specifically mentioned (EIR 36(6), EIR 36(6.1), EIR 36(6.2); Digest 5.15.0, Digest 5.8.0, Digest 5.16.0). Earnings that fall into these categories and arise from the performance of services are allocated to the week or weeks in which the services were performed.

Where the earnings arise from a transaction, including farming transactions, the earnings are allocated as follows:

  • if the amount of the transaction occurring in a week is greater than the maximum yearly insurable earnings divided by 52, the earnings are allocated to the week or weeks when the work that gave rise to the transaction was performed, in a manner that is proportional to the amount of work that was performed during each of those weeks. If no work was performed, then the earnings arising from the transaction are allocated to the week of the transaction only
  • if the amount of the transaction occurring in a week is less than or equal to the maximum yearly insurable earnings divided by 52, the earnings are allocated to the week the transaction occurred, unless the claimant indicates that the work was performed in more than one week. If that is the case, the earnings are allocated to the weeks when the work that gave rise to the transaction was performed, in a manner that is proportional to the amount of work that was performed during each of those weeks

Earnings arising from self-employment in farming, received in the form of a subsidy, are allocated to the week in which the subsidy is paid (EIR 36(7)).

Earnings received following the settlement of a wrongful dismissal complaint are generally not allocated based on their nature or type. They are allocated as earnings paid by reason of lay-off or separation, that is, based on the reason for their payment (EIR 36(9); Digest 5.6.2.1, Digest 5.12.11). However, where there is a finding or admission of discipline against the employee and the earnings are awarded to specific weeks under the settlement, these earnings are handled in a different manner. The allocation starts from the first week for which the earnings are awarded, based on normal weekly earnings. However, no earnings are allocated to any weeks during a period of suspension without pay (EIR 36(11)).

The following payments are allocated to the period for which they are paid or payable (EIR 36(12)):

Holiday pay for a day of leave that is a designated day recognized by law, custom, or agreement is always allocated to the week in which that day occurs (EIR 36(13)).

Pension earnings paid periodically, or in a lump sum, are allocated to the period for which they are payable (EIR 36(14); EIR 36(15); Digest 5.13.5). When the payment is made in a lump sum, it must first be converted to a weekly amount ((EIR 36(17); Digest 5.13.6).

Earnings that are payable to a claimant under a government program intended to encourage re-employment and that are payable to the claimant as a supplement to earnings arising from a contract of employment, are allocated to the period for which they are payable (EIR 36(18)).

5.6.2.3 Other cases where EIR 36(1) to 36(18) do not apply

EIR 36(19) provides for the allocation of earnings when no other subsection applies. The period of allocation depends on whether the earnings arise from the performance of services, or if they arise from a transaction. In cases where earnings are not specifically mentioned in EIR 36(1) to 36(18); if they arise from the performance of services, they are allocated to the period in which the services were performed; if they arise from a transaction, they are allocated to the week in which the transaction occurred.

An example of such a circumstance is a gratuitous payment from an employer, such as a monetary bonus or a gift at Christmas. This payment is neither paid by reason of a lay-off or separation, nor is it paid for work performed. This type of earnings, a gratuitous payment, is not specifically mentioned in any other subsection. The value of the bonus or gift is allocated to the week in which the transaction occurred, that is, to the week in which Christmas occurs (Digest 5.14.3).

5.6.3 Normal weekly earnings from that employment

Budget 2021 measures alert – Temporary measures are in place from September 26, 2021 to September 24, 2022 which affects the following information:

  • earnings paid due to separation from employment are not deducted from benefits

Earnings may require allocation according to the claimant's normal weekly earnings from that employment (EIR 36(8) to 36(11); Digest 5.6.3.1). Normal weekly earnings are the ordinary, usual earnings that a claimant earns on a regular basis at that employment (CUB 65565; FCA A-841-96, CUB 35026).

Generally, normal weekly earnings consist of the most recent gross weekly salary upon which the employer and the claimant have agreed (CUB 35855). Where the employee is paid an hourly rate, normal weekly earnings are calculated by multiplying the number of hours normally worked by the hourly rate of pay. The gross weekly salary agreed upon may also include compensation in addition to basic wages, such as commissions paid at regular intervals, vacation pay and holiday pay paid with each pay, northern allowance, car allowance and regular shift premiums.

Fringe benefits that the claimant enjoys during employment are not included in the normal weekly earnings (CUB 65565). Such fringe benefits, which are not included in normal weekly earnings, may include life insurance benefits, long-term service awards, vacation pay that is not paid periodically, and an annual incentive allowance (FCA A-841-96, CUB 35026). However, fringe benefits may be included in normal weekly earnings when allocating earnings on separation if the calculation of the amount of compensation paid by the employer is clearly based on the fringe benefits as well as the wages (Digest 5.12.10; CUB 24992).

Overtime, shift premiums, incentive or cost-of-living bonuses, irregular commissions, or other similar moneys, may occasionally increase the claimant's weekly salary. As well, the weekly salary may be reduced when the claimant works fewer hours than agreed, or temporarily works shifts for which a premium is not paid. When this increased or decreased weekly salary occurs so often that it is considered normal, it becomes the claimant's normal weekly earnings (CUB 63865). Normal may be considered as what has repeatedly occurred in 85 per cent of the weeks used to calculate the benefit rate. If this increased or reduced weekly salary varies from week to week, normal weekly earnings become the average of the increased or reduced weekly salary of the weeks under study.

The gross weekly salary may vary because of the pattern of work. For example, the pattern of work may require a different number of hours to be worked in each week or a different shift premium may be applicable in each week. In addition, the work pattern may include alternating weeks on and off work, or, a person may work additional hours in a week in order to earn days off. In these cases, normal weekly earnings are determined by averaging the gross weekly salary over the weeks of the work pattern.

Where there is a contract, which specifies a time period and a specific sum paid for the total period rather than an hourly or weekly wage, normal weekly earnings are determined by dividing the amount over the number of weeks of the contract period. In these situations, the actual number of hours worked in any given week is not relevant for determining normal weekly earnings.

Claimants' declarations as to their weekly earnings are accepted at face value unless these amounts do not appear reasonable, or there is clear evidence to the contrary.

As long as the amount reported as normal weekly earnings by the claimant on the application for benefits, is within 10% or $75 of the average weekly insurable earnings calculated from the ROE (excluding moneys paid on termination), the claimant’s statement will be accepted. If the difference is greater than 10% of the amount reported by the claimant, or $75, further fact finding may be required. However, in some cases, a difference of more than 10% or $75 could still be accepted based on the claimant's circumstances or local labour market knowledge.

5.6.3.1 That employment

Budget 2021 measures alert – Temporary measures are in place from September 26, 2021 to September 24, 2022 which affects the following information:

  • earnings paid due to separation from employment are not deducted from benefits

The total earnings from a specific employer are allocated at the claimant's normal weekly earnings from that employment, to each consecutive week except the last, beginning with the week of lay off or separation from that employment (EIR 36(8)(a) & (b); EIR 36(9); EIR 36(10)).

Only earnings arising from that employment are to be considered when allocating at normal weekly earnings. Which employment is meant by the phrase “that employment” must be examined in the context of the wording of the regulation in which it appears.

In the case of allocation of earnings paid or payable by reason of a lay-off or separation from an employment, the term “that employment” refers to the employment that is lost for that reason, and that gives rise to the earnings (EIR 36(9)). This means that all earnings paid or payable by reason of a lay-off or separation are allocated to each week so that the total earnings in that week from the employment which has been lost, do not exceed the normal weekly earnings from that same employment. Earnings from a different employer are not considered as earnings from that employment.

As long as a lay-off or separation from the employment giving rise to the earnings legitimately occurs, or the right to the payment legitimately occurs under a contractual provision, earnings from any subsequent employment with the same employer are not used in determining the normal weekly earnings to be used for allocation purposes. Termination moneys paid or payable before a claimant actually ceases work with an employer must be carefully examined to determine exactly what is giving rise to the payment and why they are paid or payable at that time.

When a trustee is appointed to continue the operations of an employer in bankruptcy, it is considered to be subsequent employment and not “that employment”. As a result, earnings for work performed for the trustee are not taken into account when allocating any earnings paid or payable by reason of a lay-off or separation, by the trustee or a Wage Protection Fund, on behalf of the bankrupt employer (FCA A-397-08, CUB 70719).

In the case of an allocation of vacation pay that is paid or payable to a claimant by reasons other than a lay-off or separation from an employment, the term “that employment” refers to the employment that triggered the payment of the vacation pay.

In the case of earnings awarded to specific weeks after a finding or admission of discipline, that employment referred to is the one from which the claimant was suspended (EIR 36(11)).

If an allocation is required at the rate of normal weekly earnings, the allocation period must be reviewed to see if there are any other earnings applicable to that same period, from the same employment that triggered the earnings being allocated. Any earnings from employment other than the employment that gave rise to the amount being allocated, are not considered when determining the amount to be allocated to each week as normal weekly earnings.

5.6.4 Summary

Budget 2021 measures alert – Temporary measures are in place from September 26, 2021 to September 24, 2022 which affects the following information:

  • earnings paid due to separation from employment are not deducted from benefits

Information

EIR 36

(1)

Subject to ss. (2), earnings are allocated to the weeks in the manner described and for the purposes mentioned in EIR 35(2).

(2)

Earnings are not allocated to any week during which they would not constitute earnings under EIR 35.

(3)

If earnings are not payable for a period that coincides with a calendar week, they are allocated in proportion to the number of days worked in the week compared to the number of days worked in the period.

(4)

Earnings payable under a contract of employment for the performance of services are allocated to the period where services were performed.

(5)

Earnings payable under a contract of employment without the performance of services or payable in consideration of a claimant returning to or commencing work with an employer, are allocated to the period for which they are payable.

(6)

Self-employment earnings of a claimant or earnings from profits or commissions that arise from the performance of service are allocated to the week or weeks in which the services were performed.

(6.1)

Self-employment earnings of a claimant or earnings from profits or commissions that arise from a transaction are allocated as follows:

  • If the earnings are greater than the maximum yearly insurable earnings divided by 52, they are allocated to the week or weeks when the work that gave rise to the transaction, was performed, in a manner that is proportional to the amount of work that was performed during each of those weeks. If no work was performed, then the earnings arising from the transaction are allocated to the week of the transaction only
  • If the earnings are less than or equal to the maximum yearly insurable earnings divided by 52, they are allocated to the week the transaction occurred, unless the claimant demonstrates that the work was performed in more than one week. If that is the case, the earnings are allocated to the weeks when the work that gave rise to the transaction, was performed, in a manner that is proportional to the amount of work that was performed during each of those weeks

(6.2)

Self-employment earnings of a claimant or earnings from profits or commissions that do not arise from the performance of service or from a transaction, are allocated equally to the week or weeks in which the earnings were earned.

(7)

Earnings from self-employment in farming are allocated in accordance with EIR 36(6.1) and if received in the form of a subsidy, are allocated to the week in which the subsidy is paid.

(8)

Vacation pay for reasons other than a lay-off or separation from an employment is allocated, if paid for a specific vacation period, at normal weekly earnings to that period and in any other case, at normal weekly earnings from the first week for which it is payable.

(9)

All earnings paid by reason of a lay-off or separation, to compensate for that event or to pay entitlement to unused benefits, regardless of their nature and the period for which they are purported to be paid or payable, must be allocated at normal weekly earnings from that employment, beginning with the week of the lay-off or separation. This allocation is subject to the provisions contained in (10) and (11).

(10)

Subject to (11), where earnings are paid or payable by reason of a lay-off or separation, after an allocation under (9) in respect of the same lay-off or separation, the earnings that were allocated are added to those to be allocated. Regardless of the nature and the period, these earnings are purported to be paid or payable, a revised allocation in accordance to (9) is made.

(11)

Where there is a finding or admission of discipline against the employee and earnings are awarded for specific weeks under the settlement, the allocation is from the first week for which the earnings are awarded, based on the normal weekly earnings. No earnings are allocated to any weeks during which the claimant was suspended without pay.

(12)

The following payments are allocated to the period for which they are paid or payable:

  • payments for sick, maternity and parental leave
  • sickness or disability payments made under a group wage-loss indemnity plan
  • provincial motor-vehicle accident insurance payments if benefits under the EI Act are not taken into account
  • payments made by provincial governments for the withdrawal of services as a preventative measure, and
  • workers' compensation payments other than a lump sum or pension paid in full and final settlement of a claim

(13)

Payment for a holiday or non-working day for a day of leave that is a designated day recognized by law, custom or agreement is allocated to the week in which that day occurs.

(14)

Pension earnings paid periodically are allocated to the period for which they are payable.

(15)

Pension earnings paid in a lump sum are allocated from the first week that those earnings are paid or payable by converting the lump-sum payment to a weekly amount using an annuity calculated in accordance with (17).

(16)

Pension earnings under (14) and (15) are not taken into account when allocating other earnings under EIR 36.

(17)

The weekly amount of a lump-sum pension to be allocated is calculated by dividing the lump-sum amount by 1000, then multiplying the result by a weekly annuity equivalent based on the claimant's age on the date the lump-sum payment is paid or payable. That annuity equivalent is set out in the “Weekly Annuity Equivalents for a lump sum of $1000 According to Age of Claimant” table.

(18)

Earnings payable under a government program intended to encourage re-employment and payable as a supplement to earnings arising out of a contract of employment are allocated to the period for which they are payable.

(19)

If (1) to (18) do not apply, earnings arising from the performance of services are allocated to the period in which the services were performed and earnings arising from a transaction are allocated to the week in which the transaction occurred.

(20)

Earnings of a fraction of a dollar that is fifty cents ($0.50) or more are taken as a dollar and a fraction that is less than fifty cents is disregarded.

[April 2021]

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