Connecticut Administrative Code
Title 31 - Labor
236 - Eligibility for Unemployment Compensation
Section 31-236-47 - Payment by way of compensation for loss of wages

(1) For any separation from employment occurring prior to January 1, 2024, the Administrator shall find vacation pay to be a payment by way of compensation for loss of wages when the vacation pay relates to an identifiable week or weeks, either designated as a vacation period by arrangement between the individual, or such individual's representative, and such individual's employer or that is the customary vacation period in the employer's industry. Where the vacation pay relates to an identifiable week or weeks, the Administrator shall allocate the vacation payment to the identifiable week or weeks.

(2) Except as provided in subdivision (3) of this subsection, where the Administrator finds that a vacation payment does not relate to an identifiable week or weeks, the payment shall be allocated effective with the week of receipt or the individual's first day of unemployment not otherwise compensated, whichever is later.

(3) For any separation from employment occurring prior to January 1, 2024, where an employer has closed a Connecticut facility and as a result, an individual has no substantive reemployment rights with that employer, the payment of accrued vacation pay shall not be allocable.

(4) For any separation from employment occurring prior to January 1, 2024, where an individual is not required to take equivalent vacation time in order to receive vacation pay for a given period under his employment agreement, the Administrator shall not consider such payment to be a payment by way of compensation for loss of wages, but instead shall find it to be a non-allocable bonus payment.

(1) Where an individual receives any vacation pay relating to an identifiable week or weeks, either designated as a vacation period by arrangement between the individual, or the individual's representative, and the individual's employer or that is the customary vacation period in the employer's industry, the payment shall be allocated to the period of time covered by the vacation pay except as provided in subdivision (2) of this subsection;

(2) Where an individual receives any payment of accrued vacation pay upon separation from employment, the payment of accrued vacation pay shall not be allocable.