Title 56 IDES RULES Part 2765
R-116 (05/11)
2) Example: Immediately prior to filing his claim for unemployment benefits for the week beginning on January
24, 1993, the individual provides services to Company A, a liable, contributing employer, for 20 days. Prior to
this period, he provides services to Company B, a liable, contributing employer, for 30 days. Prior to working
for Company B and throughout his base period, the individual has provided at least 10 days of service to
Company A. Company A is the chargeable employer and is liable for any benefit charges which might accrue as
a result of any benefits paid to this individual for the week ending January 30, 1993. Company A is the
individual's last employer prior to the beginning of the week beginning on January 24, 1993 because he
provided services to Company A during at least 30 days during the period from the beginning of his base period
to the beginning of the week beginning on January 24, 1993. Pursuant to Section 1502.1 of the Act, it is not
necessary for the 30 days of services by the individual to be consecutive.
3) Example: The individual is employed on an as-needed basis (some weeks the individual might work four days,
other weeks he might not work at all) for Company A, a liable, contributing employer. While so employed by
Company A, the individual is also employed on a full time basis for Company B, a liable, contributing
employer. The individual is laid off by Company B and is offered two days of work by Company A. After
working for these two days, no other work is currently available with Company A, and the individual files a
claim for benefits for the week ending January 23, 1993. If the individual has provided services to Company A
for at least 30 days since the beginning of his base period, Company A will be liable for any benefit charges
which might accrue as a result of any benefits which might be paid to this individual for this week. This is
because, despite the individual's full time employment with Company B, the individual's last employer for
whom he provided services of at least 30 days during the applicable period was Company A, and it was his
separation from Company A that caused the individual to become "unemployed."
4) Example: Assume the same facts as in subsection (a)(3), except that, instead of being an as-needed employee,
the individual continues to provide less than full time services to Company A and earns less than his weekly
benefit amount. In that case, Section 2765.326 shall apply, and Company B will be the chargeable employer
because it caused this individual to become unemployed as defined in Section 239 of the Act.
5) Example: The individual is a substitute teacher. Whenever he is available to teach, he calls in for assignments
with his school district, a local governmental entity which has elected to make payments in lieu of
contributions. During the first semester of the school year, he teaches only 32 days. He, however, did not work
for the school district during his base period. If he now files a claim for benefits, his school district will be liable
for 50% of any payments in lieu of contributions which would result if he would be paid benefits. This is
because, despite his services being performed over a five month period, the school district is the last employer
prior to the first day of the week with respect to which he is claiming benefits and he has performed the required
30 days of services during the applicable period. The employer is only liable for 50% of the amount of the
benefits paid because the individual performed no services for this employer during his base period (see Section
1405(B) of the Act).
6) Example: The individual performed services for 25 days during his base period for City A, a local governmental
entity which has elected to make payments in lieu of contributions. He then performs services for Company B, a
liable, contributing employer, for approximately ten months. After being laid off by Company B, he is again
employed by City A which then lays him off after he has performed services five days. City A will be liable for
payments in lieu of contributions equal to 100% of the benefits paid to this individual. This is because City A is
the individual's last employer prior to the first day of the week with respect to which the individual claimed
benefits, and this individual performed services for at least 30 days beginning with the start of his base period
and prior to the beginning of the week with respect to which the individual claimed benefits. City A is liable for
100% of the benefits paid because, in addition to being the chargeable employer as provided in this subsection,
the individual also provided services for this employer during his base period. If this employer had met the
requirements to be the chargeable employer but this individual had not provided services to this employer
during his base period, then this employer would have been liable for only 50% of the payments in lieu of
contributions made to this individual as in subsection (a)(5). Should this individual return to work for Company
B and again become eligible for benefits, Company B would be the chargeable employer with respect to any
weeks which occur after this subsequent separation.
