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122 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

(ii) If the pension is entirely contributed to by the employer,

then one hundred per centum (100%) of the pro-rated

weekly amount of the pension shall be deducted. Except as

set forth in clause (4), if the pension is contributed to by

the individual, in any amount, then fifty per centum (50%)

of the pro-rated weekly amount of the pension shall be

deducted.

(iii) No deduction shall be made under this clause by reason of

the receipt of a pension if the services performed by the

individual during the base period or remuneration received

for such services for such employer did not affect the

individual's eligibility for, or increase the amount of, such

pension, retirement or retired pay, annuity or similar

payment.

(3) The provisions of this subsection shall be applicable whether or

not such vacation pay, retirement pension or annuities or wages

are legally required to be paid. If such retirement pension or

annuity payments deductible under the provisions of this

subsection are received on other than a weekly basis, the amount

thereof shall be allocated and pro-rated in accordance with the

rules and regulations of the department. Vacation pay or other

remuneration deductible under the provisions of this subsection

shall be pro-rated on the basis of the employe's normal full-time

weekly wage and as so pro-rated shall be allocated to such period

or periods of unemployment as shall be determined by rules and

regulations of the department. Such compensation, if not a

multiple of one dollar ($1), shall be computed to the next lower

multiple of one dollar ($1).

(4) No deductions shall be made under this subsection for pensions

paid under the Social Security Act (Public Law 74-271, 42

U.S.C. § 301 et seq.), or the Railroad Retirement Act of 1974

(Public Law 93-445, 88 Stat. 1305), if the pension is contributed

to by the individual in any amount.

((d) amended June 20, 2011, P.L.16, No.6)

(e) (1) Table Specified for the Determination of Rate and Amount of

Benefits