STATE OF WISCONSIN
LABOR AND INDUSTRY REVIEW COMMISSION
P O BOX 8126, MADISON, WI 53708-8126 (608/266-9850)

GUY W STRICKER, Employee

NOTHELFERGILMAN INC, Employer

UNEMPLOYMENT INSURANCE DECISION
Hearing No. 10007293JV


An administrative law judge (ALJ) for the Division of Unemployment Insurance of the Department of Workforce Development issued a decision in this matter. A timely petition for review was filed.

The commission has considered the petition and the positions of the parties, and it has reviewed the evidence submitted to the ALJ. Based on its review, the commission agrees with the decision of the ALJ, and it adopts the findings and conclusion in that decision as its own, except that it makes the following modifications:

From the DECISION paragraph, delete:

This decision also results in an overpayment of federal additional compensation (FAC) benefits that must be repaid. You will receive a separate "UCB-25 Notice of Federal Additional Compensation Overpayment" regarding the amount of FAC benefits that must be repaid.

DECISION

The decision of the administrative law judge is modified to conform to the forgoing, and as modified is affirmed in part and reversed in part. Accordingly, the employee is required to repay the sum of $13,693.00 to the Unemployment Reserve Fund.


Dated and mailed July 28, 2011
stricgu . usd : 178 : 1

BY THE COMMISSION:

/s/ Robert Glaser, Chairperson

/s/ Ann L. Crump, Commissioner

/s/ Laurie R. McCallum, Commissioner

MEMORANDUM OPINION

In his petition for commission review, the employee argues that he never received an accounting of what he was paid each week and what he owes. He further states that he paid income tax on this money which he was overpaid.

Department records show that the employee was paid $363 in regular unemployment insurance in weeks 10 through 52 of 2009 and weeks 1 through 38 of 2010. Because the employee also received a pension, this reduced his entitlement to unemployment benefits for each of those weeks by $166.13. After reducing the employee's weekly benefit rate by his prorated pension amount, the employee was entitled to a weekly benefit of $196 in each week, except for week 10 of 2010, the last week of his original regular unemployment insurance claim. In that week, the employee was only entitled to $30 and was overpaid $333.

Unemployment insurance benefits are taxable income. Since the employee was not entitled to the overpaid amount, this could affect his taxable income. He should consult with a tax advisor about how he should report the overpayment and whether he should file an amended return.

The commission has modified the appeal tribunal decision to omit the overpayment of Federal Additional Compensation. Because the employee remained eligible for a benefit payment in each week that he received a pension payment, he is not required to repay these additional benefits that he also received.


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uploaded 2011/09/13