09.32.02.14

.14 Special Pay.

A. Definition. "Special pay" means the gross amount of any bonus or other special payment paid or payable to the claimant by the employer that is not holiday pay, vacation pay, severance pay, or pension pay.

B. Special pay is attributable to the week or weeks designated by the employer or the collective bargaining agreement, or if not so designated, the week or weeks during which the special pay is paid.

C. Deductible Special Pay. Special pay shall be deducted from benefits for any week to which it is attributable if the claimant performed services during that week.

D. Nondeductible Special Pay. Special pay may not be deducted from benefits for any week to which it is attributable if the claimant performed no services during that week.

E. Partial Earnings. The sum of the deductible special pay and earnings for that week that is less than the claimant's weekly benefit amount shall be deducted pursuant to Regulation .10F of this chapter as partial earnings.

F. Special Pay Reportable and Taxable. Special pay is reportable and taxable for the purpose of the employer's contribution obligations under the Unemployment Insurance Law.