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Unemployment Insurance - Allowances and Deductions - Massachusetts

In addition to the standard calculation and adjustment of UI benefit amounts, certain dependency allowances and pension-related deductions may also apply.

A dependency allowance of $25 per week (not to exceed 50% of an individual's weekly Benefit Rate) is added for each dependent child up to 18 years of age; or 18 or older if that child is incapable of earning wages because of physical or mental disability; or up to 24 years of age if the dependent is a full-time student at an authorized school. There are additional verification standards for dependency allowances in order to ensure that they are properly paid.

Pensions, including Social Security, are deductible from weekly benefits if the pension is based on work with the Base Period employer; the date of entitlement to the pension was in the period covering the beginning of the base period through the end of the benefit year of the claim; and, except for Social Security pensions, the work during the base period changed the worker's pension eligibility or increased the amount of the pension. A question on the claimant's weekly certification form captures this information.

Pension-related deductions from the UI benefit amount range from none to 100 percent:

No deduction is made for IRA/Keogh, Railroad Retirement Annuities, lump-sum pension payments made prior to the base period, or lump-sum distributions that are rolled over into a retirement account within 60 days of receipt.

Half the amount of Social Security payments and pensions financed partly by the worker and partly by a base period employer are deducted.

The entire amount of pensions financed 100 percent by a base period employer are deducted.

Also see:

Unemployment Insurance - Eligibility for Partial Benefits - Massachusetts

Unemployment Insurance - Application Procedures and Issuance of Benefits - Massachusetts

Unemployment Insurance - Overview - Massachusetts

Source

Information for this topic was drawn from the DETMA publication Simplifying the Employment and Training Law: A Guide for Employers. It is available in PDF format (requires Adobe Acrobat Reader) from the Division of Career Services/Division of Unemployment Assistance (formerly Department of Education and Training) website at:
http://www.detma.org/pdf/smpbook2.pdf

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