12- 172 C.M.R. ch. 19, § 4 - Supplemental Unemployment Benefits
Supplemental unemployment benefits are payments which are made as part of a written plan established by and maintained by an employer solely for the purpose of supplementing the unemployment compensation benefits of former employees. Such payments are in addition to unemployment compensation benefits which are paid under state or federal unemployment compensation laws, and are not "earnings" or "wages"' under subsection 3 of section 1191 or remuneration, under subsection 5 of section 1193 of the Employment Security Law.
Notes
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