Md. Code Regs. 09.32.02.12 - Holiday Pay or Vacation Pay
A.
Definition. "Holiday pay" or "vacation pay" means the gross amount of holiday
pay or vacation pay.
B. Holiday pay
or vacation pay is attributable to:
(1) The
week or weeks designated by the employer or the collective bargaining agreement
as the holidays or vacation days; or
(2) If not as designated in §B(1) of
this regulation, the weeks during which it is paid.
C. Deductible Holiday Pay or Vacation Pay.
(1) Holiday pay or vacation pay shall be
deducted from benefits if the claimant is notified of a definite return-to-work
date on or before the date of layoff or separation. The reason for separation
is not a determining factor.
(2) If
the employer rescinds or modifies the return-to-work date originally given the
claimant and extends the period of unemployment after the claimant files the
initial or reopened claim, vacation pay or holiday pay shall be deducted only
for the originally specified vacation or holiday period and may not be deducted
for any period of additional unemployment resulting from the rescission or
modification.
D.
Nondeductible Holiday Pay or Vacation Pay. Holiday pay or vacation pay may not
be deducted from unemployment insurance benefits if the holiday pay or vacation
pay is paid:
(1) At the time of or after the
claimant is separated from employment, and the claimant is separated from
employment for an indefinite period or is permanently separated from
employment; or
(2) By the employer
or payable for any period which is outside of the terms of an employment
agreement that specifies scheduled vacation or holiday periods or employee
discretion in scheduling vacation or holiday periods.
E. Partial Earnings. Holiday pay or vacation
pay that is less than the claimant's weekly benefit amount shall be deducted as
partial earnings as set forth in Regulation .10E of this chapter.
F. Holiday Pay and Vacation Pay Reportable
and Taxable. Holiday pay or vacation pay is reportable and taxable for the
purpose of the employer's contribution obligations under the Unemployment
Insurance Law.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.