Title 56 IDES RULES Part 2765
R-112 (05/11)
4) Example: An individual files a claim for benefits, effective March 11, 1990, after having last been employed by
Company A which claims that it is not liable under the Act because it has no employees. On September 10,
1990, there is a determination and assessment, which becomes final, which holds that Company A is liable for
unpaid contributions on the wages of workers whom Company A had not considered employees. This is not a
retroactive determination, and Company A can be held to be the chargeable employer of this individual.
c) Notwithstanding any other provision of this Subpart, no employer shall be the chargeable employer of an individual
who was either discharged for misconduct connected with the work or voluntarily left such employer without good
cause or refused to accept an offer of or to apply for suitable work from that employer without good cause. Unless
the next subsequent employing unit, if it is an employer under the Act and paid the individual an amount equal to his
weekly benefit amount in each of four weeks after the beginning of the individual's benefit year, any payments
which might result in benefit charges will be pooled and not charged to any employer. However, if the
circumstances of the voluntary quit are those described in Section 601(B)(1) or Section 601(B)(2) of the Act, then,
any payments which might result in benefit charges will become pooled costs and not be charged to any employer.
1) Example: The individual quits Company A where he was employed for at least 30 days. He then accepts
employment with Company B where he works for two weeks and earns in excess of his weekly benefit amount.
He is then laid off and files a claim for benefits. Pursuant to Section 601(B)(2) of the Act, this individual is not
ineligible for benefits. However, if it is decided that the individual quit this job without good cause, no
employer will be charged for the benefits paid to the individual. This is because the individual quit his job with
Company A without good cause but under the circumstances described in Section 601(B)(2) of the Act.
2) Example: The individual is held to be ineligible for benefits by the claims adjudicator, Referee, Board of
Review or court as a result of his discharge for misconduct by Company A, a liable, contributing employer.
Thereafter, he returns to work and performs services for Company B, a liable, contributing employer, for three
days per week for three weeks and is then laid off. However, he does earn an amount in excess of his weekly
benefit amount in each of these weeks. He then performs services for Company C for one week and earns in
excess of his weekly benefit amount before being laid off for lack of work. The individual is eligible for
benefits because he met the requalification requirements of Section 602 of the Act. No employer will be the
chargeable employer of this individual because he was discharged for misconduct connected with his work and
because the next subsequent employing unit after his discharge did not pay him an amount equal to or in excess
of his weekly benefit amount in each of four weeks.
3) Example: The individual is discharged from Company A, files a claim for benefits and is determined to be
ineligible under Section 602 of the Act. He then returns to work for Company B, a liable, contributing
employer, and earns in excess of his weekly benefit amount in each of four weeks. He is then laid off by
Company B. Thereafter he is employed by Company C before being laid off. Company B will be this
individual's chargeable employer because it was the individual's single employer following his discharge for
misconduct from Company A, is an employer under the Act, paid the individual an amount necessary to
requalify for benefits and the requalification occurred after the beginning of the individual's benefit year.
4) Example: Assume the same facts as in subsection (c)(3) except that Company B discharged the individual for
misconduct connected with his work. In this case, no employer will be the chargeable employer because
Company B cannot be the chargeable employer of an individual if it discharged him for misconduct connected
with his work and, though Company C was the individual's next subsequent employer following his discharge
for misconduct from Company B and paid the individual the amount necessary to requalify for benefits and the
requalification occurred after the beginning of the individual's benefit year, the disqualifying event occurred
after the beginning of the individual's benefit year.
5) Example: Assume the same facts as in subsection (d)(3) except that Company B is not an employer under the
Act. In this case, no employer will be charged as a result of any benefits paid to this individual. This is because
the individual was discharged for misconduct connected with his work by Company A and earned an amount
equal to or in excess of his weekly benefit amount in each of four weeks after the beginning of his benefit year
from Company B, an organization which is not subject to the Act. However, because it is not an employer under
the Act, it cannot be charged and, therefore, the charges will be pooled.
