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

STEPHEN P KIRSCHNER, Employee

THE ARC OF FOND DU LAC INC, Employer

UNEMPLOYMENT INSURANCE DECISION
Hearing No. 11401971AP


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.

DECISION

The decision of the administrative law judge is affirmed. Accordingly, in week 13 of 2011, the employee is eligible for weekly benefit payments which are reduced by the amount he earned from the employer in that weeks. The employee is required to repay the sum of $236.00 to the Unemployment Reserve Fund.

Dated and Mailed February 9, 2012

BY THE COMMISSION:

/s/ Robert Glaser, Chairperson

/s/ Ann L. Crump, Commissioner

Laurie R. McCallum, Commissioner

MEMORANDUM OPINION

The employee has petitioned for commission review of the adverse appeal tribunal decision. The employee asserts that he was discharged and has not worked for the employer for some time. The employee asserts that he entered into an agreement with the employer when the employer was no longer able to provide health insurance. This agreement provided that the employer was to pay the employee a monthly sum of money which the employee could use to purchase health insurance. The employee argues that these payments are not wages since he did not perform services for the employer. Department policy considers payments made as a result of being an employee, even when there is no direct relationship to actual service to be wages. Likewise department policy provides that cash payments in lieu of employer-paid insurance premiums are wages. As noted by the ALJ, the payments made to the employee were reportable taxable income. Social security tax was taken out of the employee's checks. Under the circumstances, the ALJ correctly concluded that the employee's benefits should be reduced by the wages that he received.


kirscs2 . usd : 145 : 1

cc: Attorney John W. Herrick

 


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