Is vacation, holiday, or WARN pay reportable?

Vacation, holiday, and WARN pay are considered wages and should to be reported when filing for unemployment benefits. 

-      Vacation pay is the amount of vacation time that an employee has earned as per a company's employee benefit policy, but which has not yet been used or paid.

-      Holiday pay is paid time off for a declared holiday.

-      WARN pay is monies paid out by an employer who has experienced a mass layoff or closure but is required by law to provide a 60 day advance notice to employees prior to a closure or mass layoff.

Vacation pay is prorated over the period of time immediately following a separation, if the vacation pay is:

-      Paid at the time of the separation

-      Paid no later than the employer’s next pay date if the separation occurred on a pay day

-      Paid no later than the employer’s second pay date after the separation if the separation date is not an employer’s pay day.

Vacation pay information needed when filing a claim:

-      Number of available/unused vacation pay hours at the time of separation

-      Rate of Pay (Per Hour)

Vacation pay Start/End date: 

-      Vacation pay is reported as if the employee is taking the vacation after the separation date, until their vacation balance equals zero.  For example -- An employee’s rate of pay is $9.00 per hour and normal work schedule is 40 hours per week, Monday – Friday.  The employee is separated on Thursday 10/18/18 and has 55 hours of available vacation pay at the time of separation. The Vacation pay Start Date is 10/19/18 and the Vacation pay End Date is 10/29/18. The breakdown is as follows:

-      The employee’s next normal work day after the separation would have been 10/19/18. The employee would have used 8 hours of vacation for 10/19/18, leaving a balance of 47 hours of vacation pay. 

-      The following week the employee’s work schedule would have been 10/22/18 – 10/26/18 and used 40 hours of vacation pay, leaving a balance of 7 hours of vacation pay. 

-      The following week the employee would have been scheduled 10/29/18 – 11/2/18.  The employee has only has 7 hours of vacation pay left that would be used on 10/29/18 and exhaust all of the available vacation pay. 

When filing a Weekly Request for Payment, UInteract will ask if vacation pay was received and it should be reported as follows.

Week Ending 10/20/18 – Vacation pay = $72 (8 hours X $9 per hour). (This week would also include wages for worked performed.)

Week Ending 10/27/18 – Vacation pay = $360 (40 hours X $9 per hour).

Week Ending 11/3/18 – Vacation pay = $63 (7 hours X $9 per hour). 

Holiday pay is reported during the week in which the holiday occurred.

-      If a paid holiday occurs during the week a Weekly Request for Payment is submitted, the holiday pay is to be reported during the week.  To determine the amount of holiday pay, take the number of hours being compensated times your hourly rate of pay. The result is the dollar amount to be entered.

WARN pay is considered deductible income and therefore is reportable.

-      The start date of WARN pay is the date the employer gave notice of the mass layoff or closure. The end date of the WARN pay period is 60 calendar days after the start date. 


Unemployed Workers

  1. When will I receive benefits?
  2. How do I make my weekly request for payment?
  3. What are my appeal rights?
  4. When and how do I file an unemployment claim?
  5. Do I have to report in person?
  6. What is a waiting week?
  7. How is eligibility determined?
  8. I made a mistake when I filed my claim for unemployment benefits. How can I correct this?
  9. I forgot my user ID and/or password for signing into my account. How do I reset this information?
  10. How are my benefits figured?
  11. Can I use wages I earned in another state, the military, or the federal government?
  12. How do I change my contact information?
  13. Are there extended unemployment compensation benefits available?
  14. Am I eligible for unemployment benefits while I am receiving severance pay?
  15. How can I get information about my claim?
  16. What do I do after starting a claim?
  17. Do I need to search for work?
  18. What do I do if I go back to work?
  19. How do I renew my claim?
  20. Can I work part-time and receive benefits?
  21. What happens when I file a new claim?
  22. What is an overpayment?
  23. What is Trade Adjustment Assistance?
  24. Can benefits be denied?
  25. Are my benefits taxable?
  26. What happens if I am overpaid?
  27. Will other income reduce my benefits?
  28. Is vacation, holiday, or WARN pay reportable?
  29. Will I be charged fees when I use my Missouri Access MasterCard®?
  30. How are benefits paid?
  31. What if I am discharged?
  32. Who can I call with questions about my unemployment claim?
  33. How does moving out of Missouri affect my unemployment benefits?
  34. What if my name changes?
  35. Will the employer be notified when a claim is filed?
  36. How can I get help finding a new job?
  37. Can volunteer activities affect my unemployment benefits?
  38. What if I try a new job, but it just doesn't work out?
  39. What is a benefit claim?
  40. How can I obtain an unemployment verification letter?
  41. What is a form 1099-G?
  42. Why did I receive a postcard about Form 1099-G?
  43. What is included in my Form 1099-G from DES?
  44. How can I get a copy of the Form 1099-G?
  45. What should I do with my Form 1099-G amount? Do I need to pay the amount shown?
  46. What do I do if I believe my Form 1099-G is not correct?
  47. Can I access my Form 1099-G from prior tax years on UInteract?
  48. Why are Federal benefits (PUA, PEUC, FPUC, LWA) included in my Form 1099-G?
  49. What if my unemployment benefits were applied to a prior overpayment?

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