Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.40 - UNEMPLOYMENT INSURANCE
Subchapter 24.40.8 - NEW
Rule 24.40.811 - BASE PERIOD WAGE CALCULATION
Universal Citation: MT Admin Rules 24.40.811
Current through Register Vol. 18, September 20, 2024
(1) A claimant's base period wages are the wages earned from a base period employer prior to the claimant's period of unemployment. A claimant's base period wages are used to calculate the claimant's benefit amount.
(a)
For the purposes of this rule, base period wages are deemed to be "used" when
the base period wages are:
(i) part of the
calculation that establishes the monetary amount of benefits payable on the
claim;
(ii) the basis for
establishing the claim's benefit year; and
(iii) a sufficient amount to qualify the
claimant for benefits, if the claimant is otherwise eligible to receive
benefits with respect to that claim.
(b) Base period wages used to establish a
monetary determination and a benefit year in any state, including Montana, may
not be:
(i) used by this state to establish a
second or subsequent monetary determination and benefit year; or
(ii) transferred by this state to another
state for the purpose of combining wages and employers as provided by
39-51-504,
MCA.
(2) The department shall consider the following payments as wages and assign the following payments to the following periods:
(a) Payments made for termination of insured
employment generally known or described as severance pay, separation pay,
termination pay, wages in lieu of notice, continuation of wages for a
designated period of time following cessation of employment, or other similar
payment, and payments made under an incentive, employee buy-out, or similar
plan designed to produce a general or specific reduction in force by inducing
employees to leave voluntarily or in lieu of involuntary termination, whether
paid in a lump sum or incrementally over any period of time, are attributable
to the quarter in which the separation from employment occurred.
(b) Accrued vacation and sick leave paid at
or after separation, other than a temporary layoff, are attributable to the
quarter in which the separation from employment occurred.
(c) Bonuses, awards, incentives, rewards,
profit sharing, and stocks are attributable to the quarter the payment was
issued.
(d) Holiday pay is
attributable to the quarter the payment was issued.
(e) Payments received for accrued unused
vacation, sick leave, compensatory time, or other similar leave when separation
has not occurred or during periods of temporary layoff are attributable to the
quarter in which the payment was issued. These payments are sometimes also
known as a "cash-out" of leave benefits.
(f) Backpay and settlements, in all cases,
will be prorated back over the time the payment represents. Only the portion of
the payment that is wages which would have been earned, or wages earned and not
paid, will be applied to weeks claimed and quarterly wages.
(g) Use of vacation or sick leave,
compensatory time, or other similar leave paid during the course of insured
employment, including periods of temporary layoff, for time off from employment
for vacation, whether voluntary or mandated, sick leave, or other leave with
pay is attributable to the quarter the payment was issued.
(h) Royalties, residual payments, and
commissions are attributable to the quarter in which the payment was
issued.
AUTH: 39-51-301, 39-51-302, MCA; IMP: 39-51-2105, 39-51-2201, 39-51-2202, 39-51-2203, 39-51-2204, MCA
Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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