CHAPTER IV BENEFITS. The individual who performs or has performed services for an employer.

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1 CHAPTER IV BENEFITS In discussing coverage, there are four key terms: 1. Employer; 2. Employee; 3. Employment; and 4. Wages. Employer: The individual or organization who hires a person for some portion of a single day during the year. Employers include: Individuals; Partnerships; Associations; Corporations; Trustees; State; Political subdivisions of the state or their instrumentalities; or Legal representatives. Employee: The individual who performs or has performed services for an employer. Employment: The personal services rendered by an employer for some sort of remuneration, with certain exceptions. The following are the more common examples of exclusions from coverage. Certain agricultural labor; Certain domestic service; Employment of a son or daughter under the age of 18 by a parent or of a spouse or of a mother or father by a son or daughter; Elected officials; Certain religious associations or churches; Handicapped persons in rehabilitation programs; Persons in certified work-training programs; Inmates in state correction institutions; Persons covered under the Railroad Unemployment Insurance Act; Certain students; Certain non-resident aliens; Foreign government employees; Student nurses and interns; Direct sellers (defined as persons engaged in trade of business of selling or soliciting the Sale of consumer products to any buyer on a buy-sell basis or a deposit-commission basis); Certain services performed solely for commissions; Newspaper deliverers under 18; and Certain appointees of the Governor. 29

2 Wages: Earnings paid by an employer with respect to his employment. Who is Eligible? Persons who meet the following criteria are eligible to receive Unemployment Compensation benefits: Is unemployed (a) During a calendar week (Sunday through Saturday) in which no services are performed for remuneration; or (b) During a calendar week in which services are performed on less than a full-time basis (For more, refer to Part-Time Employment ). Has served a one-week waiting period following the beginning date of the UC claim. Is registered with the department to receive unemployment benefits; Meets the financial eligibility thresholds; Is able and available for suitable work; Has a valid separation from work A valid separation does not include: (a) Voluntary quits without good cause (b) Discharges for willful misconduct Does not refuse to accept or consider suitable work without good cause; Is not unemployed due to stoppage of work associated with a labor dispute other than lockout; Is not collecting UC benefits from another state; Has not exhausted his credited total benefit amount; Is not otherwise ineligible; Is not incarcerated after a conviction; Has not failed to register for employment search services in the PA CareerLink system within 30 days after filing his application for benefits; Has not failed to actively search for suitable employment. Seasonal Workers (food processors) The Law includes a provision which limits the ability of certain seasonal workers to collect benefits between seasons. These amendments provide that benefits shall not be paid to a seasonal worker, based on such services, for any week of unemployment occurring outside of the normal seasonal period of operation, provided there is a contract or reasonable assurance that such seasonal worker will perform services in that seasonal industry in his next normal seasonal period. However, if, upon presenting himself for work in his next normal seasonal period, the individual is not offered an opportunity to perform such services, his claims for unemployment compensation shall be accepted retroactively to the time the individual s benefits (based on seasonal and non-seasonal wages) would have commenced. Seasonal worker, as defined by the Law, means a worker who performs commercial canning or commercial freezing services for a fruit or vegetable food processing operation for less than 180 days of work. An employer wishing to obtain a seasonal employer status with the Department of Labor and Industry must make application at least 20 days prior to the estimated beginning date of the normal seasonal period for which the determination is requested. Simultaneously with the filing of the 30

3 application, the employer shall conspicuously display on the employer s premises, in a sufficient number of places, a copy of the application. Seasonal industry, as defined by the Law, means an industry, establishment, or process within an industry which, because of climatic conditions making it impractical or impossible to do otherwise, customarily carries on fruit or vegetable food processing operations, or both, only during a regularly recurring period of 180 days of work or less in a calendar year. Election of Coverage Any organization not defined as covered employer may elect to cover its employees. Such an employer may extend coverage to employees who perform services which are exempt from the UC law. To elect coverage, a written application must be submitted to the Pennsylvania Department of Labor and Industry. The election for coverage must cover a minimum of two (2) calendar years. To terminate the elective coverage, application must be submitted to the department at least 30 days prior to the first day of January following the final year of elected coverage. Non-Profit Organizations If employment is covered under the Pennsylvania Unemployment Compensation Law (Law), employers are responsible for UC coverage of their employees. However, political subdivisions and certain nonprofit employers have a choice of two methods of financing this coverage. The two methods are: 1. Contributory Method employers pay contributions based on a taxable wage base of $8,500 paid annually to each employee. The taxable wage base will increase to $8,750 in 2014 and again in 2015 to $9,000. It continues increasing through 2018, when it reaches $10,000, or 2. Reimbursable Method employers may elect, if qualified, to reimburse the Pennsylvania Unemployment Compensation Trust Fund (Fund) for the amount of benefits chargeable to their account on a dollar-for-dollar basis. Nonprofit employers exempt under section 501(c)(3) of the Internal Revenue Code who elect the reimbursable method are required to reimburse the Fund for all regular benefits paid which are attributable to service with the employer, and for one-half of the extended benefits paid. Political subdivisions of the Commonwealth who elect the reimbursable method are required to reimburse the Fund for all regular benefits attributable to their employ, and the full amount of extended benefits. An employer, that has used the reimbursable method for at least two years, may convert its status to that of a contributory employer at the end of any calendar year. The employer must submit its request in writing, and it must be received 30 days prior to the end of the calendar year. 31

4 Relief from Charges for Reimbursable Employers Under Section 213, which became effective January 1, 2003, reimbursable employers are provided the opportunity to receive relief from charges in accordance with Section 302(a) of the Law by paying a non-refundable solvency fee to the Fund. On June 17, 2011, Act 6 of 2011 repealed the relief from charges provisions previously found in Section 302(a). New provisions are supplied in a new section, Section To qualify for relief from charges, a reimbursable employer must: Pay a nonrefundable solvency fee for the applicable calendar year. The solvency fee must be paid within 30 days after notice of the solvency fee is sent to the employer; and File all quarterly tax reports through the second quarter of the preceding calendar year. If a reimbursable employer has filed the required reports, and pays the required solvency fee, the employer may request relief from charges in accordance with Section 302 of the Law and the regulations of the department for benefits paid on applications for benefits that take effect within the calendar year for which the solvency fee is paid. On October 23, 2013, Act 75 of 2013 added that an employer s account shall be charged with compensation paid to an individual for which a fault overpayment is the result of the employer s untimely or inadequate response to a request by the department for information regarding an individual s eligibility. State and Local Governments The Law specifies two methods by which Pennsylvania employers finance their UC coverage. Under the contributory financing method, an employer pays UC contributions each quarter. The amount due is computed by multiplying the employer s taxable payroll by a UC tax rate assigned for the calendar year. An employer s tax rate is affected by the amount of UC benefit payments charged to the employer. Private sector, for-profit employers must use the contributory method. State government must use the reimbursable financing method while local governments and Section 501(C) (3) non-profit organizations have the option of being contributory or using the reimbursable financing method. A reimbursable employer is responsible for reimbursing the UC Fund on a dollar-for-dollar basis for all benefit payments that are charged to the employer. Employees of the Commonwealth and its political subdivisions (with certain exceptions) are covered by the Law. The Commonwealth is required to utilize the reimbursement method of payment. Political subdivisions have the option of either paying UC taxes on the same basis as a business employer, or of reimbursing the UC Fund for benefits paid. Section 302 of the Law provides that contributory employers may request relief from certain benefit charges. Upon receipt of a timely request, the department can grant relief from charges for UC benefits that are paid to a claimant who: Left work for the employer without good cause attributable to the employment; or Was discharged by the employer for willful misconduct; or Was separated from the employer for reasons that involve fault on the part of the claimant; or 32

5 Was discharged by the employer for failure to submit and/or pass a drug test conducted pursuant to an established substance abuse policy; or Is still working for the employer in a part-time job that is continuing without material change; or Was separated from the employer due to a cessation of business of 18 months or less caused by a disaster. An employer s solvency fee for a calendar year is determined by multiplying the solvency fee rate for that year by the employer s total gross wages for the four consecutive calendar quarters ending June 30 of the preceding calendar year. The solvency fee rate for is.0012, increasing to.0024 in Aminimum solvency fee of $25 must be paid if the employer s total gross wages multiplied by the solvency fee rate results in an amount that is less than $25. If a reimbursable employer has filed the required reports, and pays the required solvency fee, the employer may request relief from charges in accordance with Section 302 of the Law and the regulations of the department for benefits paid on applications for benefits that take effect within the calendar year for which the solvency fee is paid. Partially Covered/Partially Exempt If the services performed during one-half or more of any pay period of an individual for the same employer are covered employment, all of his services for that pay period are covered. If more than half of the services the individual performs are not covered in employment, none of his services are covered. A pay period means an employee s customary pay period, but may not exceed 31 consecutive days. 33

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