Current through Register Vol. 54, No. 24, June 15, 2024
Section 65.121 - Computation of weekly net earnings(a) Since an accurate determination of weekly net earnings for a particular week or month will usually be impossible because of the time lapse between the performance of services and the receipt of resulting income. Weekly net earnings for a current calendar year shall be based on net earnings in a previous calendar year or on anticipated earnings in the current calendar year, if operations were not conducted in a previous calendar year, in accordance with the following: (1) For a claimant engaged in farming, "gross income" from sales and services shall be reduced by subtraction of expenses for labor, feed, seeds and plants, fertilizer and lime.(2) For a claimant engaged in a business other than farming, "gross income" from sales and services shall be reduced by subtraction of the cost, if any, of goods sold. Cost of goods sold shall include the total cost of merchandise, cost of labor and cost of material and supplies.(3) The remainder shall be divided by the number of weeks during which the farm or business operated or will operate during a year. The quotient shall represent the weekly net earnings to be used for the purpose of computing benefits payable.(b) Weekly net earnings computed in accordance with subsection (a) applies throughout the benefit year for as long as the business operates in the benefit year.The provisions of this § 65.121 adopted July 1, 1969.This regulation has been held invalid. Lerch v. Unemployment Compensation Board of Review, 180 A.3d 545 (Pa. Cmwlth. 2018).