Sec. 31-227. Payment of benefits. Disqualifying services. Offsets and deductions: Pensions, child support obligations and state, federal and local income taxes.
Sec. 31-227. Payment of benefits. Disqualifying services. Offsets and deductions: Pensions, child support obligations and state, federal and local income taxes.
(a) Benefits shall be payable only to individuals who are unemployed and are eligible
for benefits. Benefits shall be payable only out of the Unemployment Compensation
Fund.
(b) All benefits shall be payable through the state public employment bureaus or
such other public agencies as the administrator, by regulations, may designate and at
such times and in such manner as he may prescribe.
(c) Whenever any benefit claimant dies leaving unpaid benefits due him in accordance with the provisions of this chapter, the administrator may, in his discretion, pay
the amount of such unpaid benefits in the manner set forth in section 45a-273, and such
payment shall discharge the administrator from liability to any person on account of
such benefits.
(d) Benefits based on service in employment defined in subdivisions (1) (C) and
(D) of subsection (a) of section 31-222 shall be payable in the same amount, on the
same terms and subject to the same conditions as compensation payable on the basis of
other service subject to this chapter; except that (1) with respect to weeks of unemployment beginning after December 31, 1977, benefits shall not be paid based on service
performed in an instructional, research or principal administrative capacity for an educational institution for any week of unemployment commencing during the period between
two successive academic years, or during a similar period between two regular terms,
whether or not successive, or during a period of paid sabbatical leave provided for in
the individual's contract, to any individual if such individual performs such services in
the first of such academic years (or terms) and if there is a contract or a reasonable
assurance that such individual will perform services in any such capacity for any educational institution in the second of such academic years or terms; (2) with respect to
weeks of unemployment beginning after October 29, 1983, for service performed in
any other capacity for an educational institution, benefits shall not be paid on the basis
of such services to any individual for any week which commences during a period
between two successive academic years or terms if such individual performs such services in the first of such academic years or terms and there is a reasonable assurance
that such individual will perform such services in the second of such academic years or
terms, except that if benefits are denied to any individual under this subdivision and
such individual is not offered an opportunity to perform such services for the educational
institution for the second of such academic years or terms, such individual shall be
entitled to a retroactive payment of benefits for each week for which the individual filed
a timely claim for benefits and for which benefits were denied solely by reason of this
subdivision; (3) with respect to weeks of unemployment beginning after March 31,
1984, for services described in subdivisions (1) and (2), benefits shall not be payable
on the basis of such services to any individual for any week which commences during
an established and customary vacation period or holiday recess if such individual performs such services in the period immediately before such vacation period or holiday
recess and there is a reasonable assurance that such individual will perform such services
in the period immediately following such vacation period or holiday recess; (4) with
respect to weeks of unemployment beginning after March 31, 1984, for services described in subdivisions (1) and (2), benefits shall not be payable on the basis of such
services under the circumstances prescribed in subdivisions (1), (2) and (3) to any individual who performed such services in an educational institution while in the employ
of an educational service agency. For purposes of this subdivision the term "educational
service agency" means a governmental agency or governmental entity which is established and operated exclusively for the purpose of providing such services to one or
more educational institutions.
(e) Benefits shall not be paid to any individual on the basis of any services, substantially all of which consist of participating in sports or athletic events or training or
preparing to so participate, for any week which commences during the period between
two successive sport seasons (or similar periods) if such individual performed such
services in the first of such seasons (or similar periods) and there is a reasonable assurance that such individual will perform such services in the later of such seasons (or
similar periods).
(f) (A) Benefits shall not be payable on the basis of services performed by an alien
unless such alien is an individual who was lawfully admitted for permanent residence
at the time such services were performed, was lawfully present for purposes of performing such services or was permanently residing in the United States under color of
law at the time such services were performed (including an alien who is lawfully present
in the United States as a result of the application of the provisions of Section 203(a)(7) or
Section 212(d)(5) of the Immigration and Nationality Act). (B) Any data or information
required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants
for benefits. (C) In the case of an individual whose application for benefits would otherwise be approved, no determination that benefits to such individual are not payable
because of his alien status shall be made except upon a preponderance of the evidence.
(g) With respect to benefit years beginning on or after October 1, 1981, for any
week with respect to which an individual is receiving a pension, which shall include 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 employer,
the weekly benefit rate payable to such individual for such week shall be reduced by
the prorated weekly amount of the pension. If contributions were made to the pension
plan by the individual, the prorated weekly pension amount shall be reduced by the
proportion that such individual's contributions bear to the total of all payments for such
individual into the plan, except that if the pension is paid under the Social Security
Act, the individual's contributions to the plan shall reduce the prorated weekly pension
amount by one hundred per cent. If, as a result of the reduction made under the provisions
of this subsection, the individual's weekly benefit rate is not a whole dollar amount, the
weekly benefit rate payable to such individual shall be the next lower whole dollar
amount. No reduction shall be made under this subsection by reason of the receipt of a
pension, except in the case of pensions paid under the Social Security Act or the Railroad
Retirement Act of 1974, if the services performed by the individual during the base
period for such employer, or remuneration received for such services, did not affect the
individual's eligibility for, or increase the amount of, such pension, retirement or retired
pay, annuity, or similar payment.
(h) (1) An individual filing an initial claim for unemployment compensation shall,
at the time of filing such claim, disclose whether or not the individual owes child support
obligations as defined under subdivision (6) of this subsection. If any such individual
discloses that he or she owes child support obligations and has been determined to be
eligible for unemployment compensation, the administrator shall notify the state or
local child support enforcement agency enforcing such obligation that the individual is
eligible for unemployment compensation.
(2) The administrator shall deduct and withhold from any unemployment compensation payable to an individual who owes child support obligations (A) the amount
specified by the individual to the administrator to be deducted and withheld under this
subsection, if neither subparagraph (B) nor (C) is applicable, or (B) the amount determined pursuant to an agreement submitted to the administrator under Section
654(20)(B)(i) of the Social Security Act by the state or local child support enforcement
agency, unless subparagraph (C) is applicable, or (C) any amount otherwise required
to be so deducted and withheld from such unemployment compensation pursuant to
legal process, as defined in Section 662(e) of the Social Security Act, properly served
upon the administrator.
(3) Any amount deducted and withheld under subdivision (2) shall be paid by the
administrator to the appropriate state or local child support enforcement agency.
(4) Any amount deducted and withheld under subdivision (2) shall for all purposes
be treated as if it were paid to the individual as unemployment compensation and paid
by such individual to the state or local child support enforcement agency in satisfaction
of the individual's child support obligations.
(5) This subsection shall be applicable only if appropriate arrangements have been
made for reimbursement by the state or local child support enforcement agency for
the administrative costs incurred by the administrator under this subsection which are
attributable to child support obligations being enforced by such state or local child
support enforcement agency.
(6) For purposes of this subsection, the term "unemployment compensation" means
any compensation payable under this chapter, including amounts payable by the administrator pursuant to an agreement under any federal law providing for compensation,
assistance, or allowances with respect to unemployment; "child support obligations"
includes only obligations which are being enforced pursuant to a plan described in
Section 654 of the Social Security Act which has been approved by the Secretary of
Health and Human Services under Part D of Title IV of the Social Security Act; and
"state or local child support enforcement agency" means any agency of this state or a
political subdivision thereof operating pursuant to a plan described in Section 654 of
the Social Security Act which has been approved by the Secretary of Health and Human
Services under Part D of Title IV of the Social Security Act.
(i) (1) An individual filing a new claim for unemployment compensation shall at
the time of filing such claim be advised that: (A) Unemployment compensation is subject
to federal, state and local income tax; (B) requirements exist pertaining to estimated tax
payments; (C) the individual may elect to have federal income tax deducted and withheld
from the individual's payment of unemployment compensation at the amount specified
in the federal Internal Revenue Code; (D) the individual may elect to have state income
tax deducted and withheld from the individual's payment of unemployment compensation at the rate of three per cent; (E) the individual shall be permitted to change a previously elected withholding status one time in a benefit year; and (F) an individual who
elects deductions pursuant to subparagraph (C) or (D) of this subdivision shall be subject
to deductions pursuant to subparagraphs (C) and (D) of this subdivision. (2) Amounts
deducted and withheld from unemployment compensation shall remain in the Unemployment Compensation Fund until transferred to the federal or state taxing authority
as a payment of income tax. (3) The commissioner shall follow all procedures specified
by the United States Department of Labor and the federal Internal Revenue Service
pertaining to the deducting and withholding of federal and state income taxes. (4)
Amounts shall be deducted and withheld in accordance with any regulations adopted
by the commissioner to implement the provisions of this subsection. (5) For purposes
of this subsection, "unemployment compensation" means any compensation payable
under this chapter, including amounts payable by the administrator pursuant to an
agreement under any federal law providing for compensation, assistance or allowances
with respect to unemployment.
(j) On and after January 1, 1997, the administrator shall deduct and withhold federal
income tax from benefits payable to any individual who elected to have such deductions
and withholdings under subsection (i) of this section.
(1949 Rev., S. 7500; 1971, P.A. 835, S. 11; P.A. 77-426, S. 3, 19; P.A. 78-368, S. 7, 11; P.A. 81-318, S. 5, 8; P.A. 82-361, S. 8; P.A. 83-547, S. 4, 12; 83-587, S. 50, 96; Dec. Sp. Sess. P.A. 83-1, S. 1, 2; P.A. 90-314, S. 2, 3; P.A. 96-206, S.
1; P.A. 04-214, S. 3.)
History: 1971 act divided section into Subsecs. and added Subsec. (d) re basis for payment of benefits; P.A. 77-426
added provisions re payments for service performed after December 31, 1977, in Subsec. (d) and added Subsecs. (e) and
(f) re payment of benefits to those in sports and for aliens; P.A. 78-368 specified applicability to weeks of unemployment
rather than to weeks of service performed in Subsec. (d) and reworded Subdiv. (2) for clarity; P.A. 81-318 added Subsec.
(g) concerning reductions in benefits for those receiving pensions; P.A. 82-361 added Subsec. (h), which provided a process
for the deduction of child support payments from unemployment compensation benefits paid to claimants who have child
support obligations; P.A. 83-547 amended Subsec. (g) to provide that the weekly benefit rate, after reduction pursuant to
this section, shall be rounded to the next lower, rather than higher, dollar; P.A. 83-587 made technical changes in Subsec.
(h); Dec. Sp. Sess. P.A. 83-1 amended Subsec. (d) to remove obsolete language, to establish that, beginning October 29,
1983, all nonprofessional educational employees be denied benefits between academic years and terms if they are likely
to be rehired, to provide for retroactive payments to those who are not rehired, to deny payments to educational employees
for vacation periods and holidays, and to treat educational service agency employees the same as educational employees
for the payment of benefits, in order to conform with federal requirements; P.A. 90-314 amended Subsec. (f) to conform
the language to the form required by federal regulation; P.A. 96-206 added Subsecs. (i) and (j) establishing provisions for
the withholding of taxes from unemployment benefits; P.A. 04-214 amended Subsec. (g) to make technical changes and
to eliminate benefit reduction for individuals receiving a Social Security pension.
Where employer had designated vacation period under contract with union, plaintiff not unemployed. 136 C. 482.
Cited. 142 C. 163.
Where cessation of work was voluntary on plaintiff's part, through agency of union, plaintiffs not entitled to benefits.
25 CS 295.