Ariz. Admin. Code § 6-3-55460
Current through Register Vol. 30, No. 25, June 21, 2024
Section R6-3-55460 - Type of CompensationA. Separation Pay 1. A separation payment includes wages in lieu of noticeand severance payments made under an employment contract or policy of the employer under A.R.S. § 23-621.2. A payment may be made: a. As a lump sum at the time of termination of services; orb. The employer may continue to include the worker on the employer's payroll for one or more pay periods following the termination of the worker's services. B. Vacation, holiday or sick pay 1. For the purpose of Unemployment Insurance, payments received for vacation, sick or holiday leave are considered earnings and shall result in denial of benefits if allocated to periods during which claims are filed.2. The appropriate period to which vacation, holiday, or sick pay is allocable will be determined in one of the following waysa. If there is a contract, written or verbal, in effect between the employer and the claimant at the time of separation, allocate to the appropriate period in accordance with the contract, continuing for the number of work days which the pay would cover at the regular wage rate.b. If there is no contract, written or verbal, in effect, allocate to the appropriate period following the last day of work through the number of work days that the pay would cover at the regular wage rate.3. If in a particular situation the agreement was made for a purpose other than to establish a vacation period (e.g., to prevent payment of UI benefits for an extended period which the pay would not cover at the worker's pay rate) the appropriate period will be determined as in subsection (B)(2)(b).C. Back pay awards 1. Unemployment Insurance regulation R6-3-1703 requires employers to report wages of workers for the quarter in which the wages were paid. For the purpose of determining a claimant's eligibility for an unemployment insurance award, wages are allocated to the quarter in which the wages were paid, in accordance with A.R.S. § 23-771(6).2. For purposes of A.R.S. §§ 23-621, 23-771(6) and 23-779(A) and (B), back pay awards are wages for the period for which the payment is made, regardless of when paid. This shall not affect the manner in which wages are reported for contribution purposes.3. For the purpose of this rule, back pay awards include, but are not limited to, awards a. Under the Fair Labor Standards Act for unpaid overtime or minimum wages, but not for liquidated damages thereunder; andb. Of the National Labor Relations Board or by private agreement consent or arbitration for loss of pay by reason of wrongful discharge.Ariz. Admin. Code § R6-3-55460
Former rule number -- Total and Partial Unemployment 460. - 460.75. Former rule repealed, new Section R6-3-55460 adopted effective January 24, 1977 (Supp. 77-1). Amended effective August 24, 1977 (Supp. 77-4). Amended by final rulemaking at 24 A.A.R. 1417, effective 6/19/2018.