Title 56 IDES RULES Part 2920
R-180 (05/11)
Section 2920.10 Reduction In Benefits Due To Receipt Of Vacation Pay, Holiday Pay, Retirement Pay, And Workers'
Compensation Whose Sum Is Less Than The Individual's Weekly Benefit Amount
Provided that an individual is not ineligible for benefits under Section 2920.5, whenever an individual receives or is
entitled to receive any vacation pay treated as wages under Sections 2920.25 or 2920.30, holiday pay treated as wages
under Section 2920.35 or receives any disqualifying retirement pay under Section 2920.70 or workers' compensation
during a week or weeks, and the aggregate amount of such payments is less than the individual's weekly benefit amount,
the individual shall be eligible to receive with respect to such week or weeks, benefits in an amount equal to the weekly
benefit amount reduced by the sum of these payments. The reduction in benefits given by this Section does not apply in
the situation where the individual receives wages for less than full-time work as defined by Section 2920.5(a)(4). In such
cases, the individual's eligibility and amount of reduced benefits, if any, shall be calculated in accordance with the
formula given by Section 2920.15.
a) Example 1: An individual received $60 in disqualifying retirement pay per week. He also receives $60 in vacation
pay with respect to that week. If the weekly benefit amount was $130, he would be eligible to receive $10 in reduced
benefits with respect to that week.
b) Example 2: Assume the situation described in Example 1 with the exception that the individual's disqualifying
retirement pay with respect to that week is $70 instead of $60. Because the sum of the individual's retirement pay
and his vacation pay equals his weekly benefit amount, the individual is ineligible to receive reduced benefits under
this Section because he is ineligible to receive any benefits under Section 2920.5(d).
Section 2920.15 Reduction In Benefits Due To Receipt Of Wages For Less Than Full-Time Work
a) Whenever an individual receives or is entitled to receive an amount of wages for less than full-time work as defined
by Section 2920.5(a)(4) with respect to a week which is less than the individual's weekly benefit amount and does
not receive any other disqualifying payment referred to by Section 2920.10, the individual shall be eligible to
receive with respect to such week, benefits equal to the individual's weekly benefit amount reduced by that part of
the wages for less than full-time work, if any, which are in excess of 50% of the individual's weekly benefit amount.
Whenever benefits reduced under this section do not constitute a multiple of $1.00, the reduced benefit amount shall
be raised to the next higher multiple of $1.00.
1) Example 1:
A) If the individual's weekly benefit amount is .............................. $130.00
B) 50% of that amount is ................................................................. $65.00
C) If the individual's wages for less than full-time
work under Section 2920.5(a)(4) are ........................................... $86.00
D) The amount by which the wages given in line 3
exceed 50% of the individual's weekly benefit
amount given in line 2 is ............................................................. $21.00
E) The difference between the individual's
weekly benefit amount given in line 1 ...................................... $130.00
and the amount given in line 4 .................................................... $21.00
is ................................................................................................ $109.00
The amount of $109.00 represents the reduced benefits the individual is eligible to receive for that
week under this subsection.