Opinion
June 20, 1991
Appeal from the Unemployment Insurance Appeal Board.
Workers' compensation benefits are not remuneration within the meaning of Labor Law § 517 (2) and weeks during which such payments are made do not constitute employment for the purpose of computing an employee's base period (see, Matter of Luxenberg [Hartnett], 149 A.D.2d 778). Accordingly, the finding by the Unemployment Insurance Appeal Board that claimant in this case was ineligible to file a valid original claim because she had insufficient weeks of covered employment in her base period (see, Labor Law § 527, [2]) or in the six-month extended base period (see, Labor Law § 527) was rational and must be upheld (see, Matter of Luxenberg [Hartnett], supra).
Mahoney, P.J., Casey, Weiss, Levine and Harvey, JJ., concur. Ordered that the decision is affirmed, without costs.