Rule 24.40.811 - BASE PERIOD WAGE CALCULATION(1) A claimant's base period wages are the wages earned from a base period employer prior to the claimant's period of unemployment. A claimant's base period wages are used to calculate the claimant's benefit amount. (a) For the purposes of this rule, base period wages are deemed to be "used" when the base period wages are:(i) part of the calculation that establishes the monetary amount of benefits payable on the claim;(ii) the basis for establishing the claim's benefit year; and(iii) a sufficient amount to qualify the claimant for benefits, if the claimant is otherwise eligible to receive benefits with respect to that claim.(b) Base period wages used to establish a monetary determination and a benefit year in any state, including Montana, may not be: (i) used by this state to establish a second or subsequent monetary determination and benefit year; or(ii) transferred by this state to another state for the purpose of combining wages and employers as provided by 39-51-504, MCA.(2) The department shall consider the following payments as wages and assign the following payments to the following periods: (a) Payments made for termination of insured employment generally known or described as severance pay, separation pay, termination pay, wages in lieu of notice, continuation of wages for a designated period of time following cessation of employment, or other similar payment, and payments made under an incentive, employee buy-out, or similar plan designed to produce a general or specific reduction in force by inducing employees to leave voluntarily or in lieu of involuntary termination, whether paid in a lump sum or incrementally over any period of time, are attributable to the quarter in which the separation from employment occurred.(b) Accrued vacation and sick leave paid at or after separation, other than a temporary layoff, are attributable to the quarter in which the separation from employment occurred.(c) Bonuses, awards, incentives, rewards, profit sharing, and stocks are attributable to the quarter the payment was issued.(d) Holiday pay is attributable to the quarter the payment was issued.(e) Payments received for accrued unused vacation, sick leave, compensatory time, or other similar leave when separation has not occurred or during periods of temporary layoff are attributable to the quarter in which the payment was issued. These payments are sometimes also known as a "cash-out" of leave benefits.(f) Backpay and settlements, in all cases, will be prorated back over the time the payment represents. Only the portion of the payment that is wages which would have been earned, or wages earned and not paid, will be applied to weeks claimed and quarterly wages.(g) Use of vacation or sick leave, compensatory time, or other similar leave paid during the course of insured employment, including periods of temporary layoff, for time off from employment for vacation, whether voluntary or mandated, sick leave, or other leave with pay is attributable to the quarter the payment was issued.(h) Royalties, residual payments, and commissions are attributable to the quarter in which the payment was issued.Mont. Admin. r. 24.40.811
NEW, 2024 MAR p. 1458, Eff. 7/1/2024AUTH: 39-51-301, 39-51-302, MCA; IMP: 39-51-2105, 39-51-2201, 39-51-2202, 39-51-2203, 39-51-2204, MCA