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121 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

service of the employer, regardless of whether the employer is

legally bound by contract, statute or otherwise to make such

payments. The term does not include payments for pension,

retirement or accrued leave or payments of supplemental

unemployment benefits.

(ii) The amount of severance pay attributed pursuant to subclause

(iii) shall be an amount not less than zero (0) determined by

subtracting forty per centum (40%) of the average annual wage

as calculated under subsection (e) as of June 30 immediately

preceding the calendar year in which the claimant's benefit year

begins from the total amount of severance pay paid or payable to

the claimant by the employer.

(iii) Severance pay is attributed as follows:

(A) Severance pay is attributed to the day, days, week or weeks

immediately following the employe's separation.

(B) The number of days or weeks to which severance pay is

attributed is determined by dividing the total amount of

severance pay by the regular full-time daily or weekly wage

of the claimant.

(C) The amount of severance pay attributed to each day or week

equals the regular full-time daily or weekly wage of the

claimant.

(D) When the attribution of severance pay is made on the basis

of the number of days, the pay shall be attributed to the

customary working days in the calendar week.

(2) (i) In addition to the deductions provided for in clause (1), for

any week with respect to which an individual is receiving a

pension, including a governmental or other pension,

retirement or retired pay, annuity or any other similar

periodic payment, under a plan maintained or contributed to

by a base period or chargeable employer, the weekly benefit

amount payable to such individual for such week shall be

reduced, but not below zero, by the pro-rated weekly amount

of the pension as determined under subclause (ii).