Code of Maine Rules
12 - Labor
12 172 - Maine Unemployment Insurance Commission
Chapter 21 - Pension Payments
12 DEPARTMENT OF LABOR
172 MAINE UNEMPLOYMENT INSURANCE COMMISSION
Chapter 21: PENSION PAYMENTS
1. Pension Payments.
Under subsection 9 of section 1193 of the Employment Security Law, certain periodic payments which individuals receive will reduce, but not below zero, the amount of unemployment benefits which that individual is entitled to receive for that week. Such periodic payments will affect claims which are filed for the period in which the periodic payment is actually received, without regard to the period for which the periodic payment is designated as being paid. If a periodic payment is paid for a period in the past, the benefit payments which were made for that period shall not be reconsidered. Pension payments will include, but not be limited to, the following:
A. Private employer pension plan. This is a pension plan which is maintained by a private (non-governmental) employer for its own employees.
B. Pensions for former government (nonmilitary) employees. These are plans which are maintained by the state or municipal governments and the government of the United States for retirement and disability retirement payments.
C. Military pension. This is retirement pay which is paid to former military service personnel, based on years of service. For purposes of this subsection, a service-connected disability payment which is based on a disability and is not based on years of service would not be deducted from an individual's benefits.
D. Social Security benefits. These are payments which are made by the United States government under the Social Security Administration.
2. Determining employer's contribution.
For purposes of subsection 9 of section 1193 of the Employment Security Law, when both the individual and a base period or chargeable employer made contributions to the retirement pension plan, the following procedure will be used in order to determine the employer's percentage of the contributions to the plan:
A. Step 1: Subtract the employee's contributions to the plan from the established annuity value as determined by the employer or the employer's pension administrator.
B. Step 2: Divide the employer's contributions by the established annuity value.
3. Social Security benefits.
The following provisions will apply when the claimant is receiving benefits which are being paid through the Social Security Administration:
A. Primary Social Security Recipient. This is the individual who worked and earned the Social Security retirement benefit credits.
B. Spouse of Primary Social Security Recipient. This is the spouse of the individual who worked and earned the Social Security retirement benefit credits. If the spouse elects to receive a share of the primary recipient's retirement benefits, and that share is issued in the primary recipient's name, then the entire Social Security retirement check amount would be used to determine any amount which would be deducted from the primary recipient's unemployment benefits. If the claimant is not receiving any Social Security benefits in his name, then there would be no deduction from the claimant's benefits.
C. Spouse Entitled to Own Benefits. "Own benefits" is defined as benefits which are based on the recipient's own work. Under provisions of the Social Security Act, when a spouse is entitled to Social Security retirement benefits in his own right, and he elects to receive such benefits, that spouse must receive benefits based on his "own" entitlement first. An additional amount may be added to that spouse's benefits in order to equal the amount which would have been paid if that spouse had elected to receive a "share" of the primary recipient's benefits. If the spouse is a claimant, only that portion of the Social Security benefit payment which was based on his "own" retirement would be used in computing the amount which would be deducted from the claimant's unemployment benefits.
D. Widow/Widower Benefits. A claimant who, under the Social Security Act, receives "survivor" benefits which are based on their spouse's work would not have such benefits deducted from his unemployment benefits.
E. Social Security Payments for Dependents and Supplemental Security Income Payments. When a claimant receives, as a portion of his retirement benefits under the Social Security Act, an amount that is paid for his dependents or an amount that is paid as Supplemental Security Income, such payments would not be used in computing the amount which would be deducted from his unemployment benefits.
F. Deductions and Adjustments. If the amount of the claimant's Social Security retirement pension is reduced because of a deduction or adjustment, such changes or adjustments would not be considered in computing the amount of retirement pension which would be deducted from his unemployment benefits. These deductions and adjustments include, but are not limited to, the following: Medicare premiums, court-ordered child support payments, and offsets used to repay previous overpayments of Social Security benefits.
G. Computing Amount of Social Security Deduction. For purposes of paragraph A of subsection 9 of section 1193 of the Employment Security Law, the claimant shall be considered to have made 50.0 percent of the contributions into the plan under which Social Security retirement pension payments are made. The monthly payments will be converted to a weekly amount by obtaining 23% of the monthly payment.
4. Pension based on Military Service.
If an individual performed military service in his base period, and his is receiving military retirement pay which is based on the completion of the necessary number of years of service, his benefits would be reduced by such military retirement pay.
STATUTORY AUTHORITY: 26 M.R.S.A., Section 1082, Subsection 2.
October 2, 1989
June 20, 2000 - converted to MS Word