Section 260-RICR-40-05-1.34 - Severance and Dismissal PayA. When an individual is in receipt of severance or dismissal pay under R.I. Gen. Laws § 28-44-59 severance or dismissal pay issued by an employer will be: 1. Allocated on a weekly basis from the individual's last day that he or she performed physical work for the employer for a time period as determined under § 1.34(A)(3) of this Part.2. Considered wages under R.I. Gen. Laws § 28-42-3(29) and will be used in the base period, attributable to the last day of employment for services performed prior to that date, when computing a claim for benefits. The amount of any payments, whether or not under a plan or system, made to or on behalf of an employee by his or her employer after the expiration of six (6) calendar months following the last calendar month in which the employee performed actual bona fide personal services for his or her employer, shall not be deemed to be wages either for the purpose of reporting wages received under R.I. Gen. Laws § 28-44-13, or for the purpose of wages considered in computing benefits under R.I. Gen. Laws § 28-44-3.3. Deducted from the weekly "benefit rate" as defined in R.I. Gen. Laws § 28-42-3(6) for each week severance or dismissal pay is received. The weekly benefit rate shall be reduced by the full amount of that severance or dismissal pay, which is attributable for that week, for a period not to exceed twenty-six (26) weeks. Within the period, not to exceed twenty-six (26) weeks, an individual shall be disqualified from receiving benefits for any week of his or her unemployment within any period with respect to which the individual is receiving severance or dismissal pay in an amount greater than or equal to his or her weekly benefit rate. Within the period, not to exceed twenty-six (26) weeks, the total amount of severance pay paid in the form of a lump sum to an employee will be attributed to each week it represents. The total amount of severance pay and the number of weeks it represents will be provided by the employer. If the employer does not specify a set number of weeks, such severance or dismissal pay shall be allocated using the individual's weekly benefit rate.260 R.I. Code R. 260-RICR-40-05-1.34