Appeals by claimants, appellants, from decisions of Unemployment Compensation Board of Review, Nos. B-98317 and B-98314, in re claims of Rupert B. Carpenter et al.
Jerome H. Gerber, with him Handler, Gerber and Widmer, for claimants, appellants.
Sydney Reuben, Assistant Attorney General, with him William C. Sennett, Attorney General, for Unemployment Compensation Board of Review, appellee.
Wright, P. J., Watkins, Montgomery, Jacobs, Hoffman, Spaulding, and Hannum, JJ. Opinion by Watkins, J.
[ 213 Pa. Super. Page 495]
These are appeals by Rupert B. Carpenter and Edward Vesolich, Jr., and twenty-four other claimants from the decisions of the Unemployment Compensation Board of Review that determined certain payments due and payable to them by the employer at the termination of their employment were deductible from their unemployment benefit entitlement.
All of the claimants were employed by the Vulcan-Kidd Division of the H. K. Porter Company, Inc. and the money at issue was paid to each claimant under a collective bargaining contract between the employer and the United Steelworkers of America. The money fell into three categories:
(a) A payment equal to 13 weeks of vacation pay reduced by vacation pay actually received. It has been designated Special Initial Pension.
(b) A lump sum benefit equal to one week's vacation pay for each five years of service. This is designated as Retirement Unit Pension Amount.
(c) A regular monthly pension designated as Regular Pension.
The Bureau held that the payments were not deductible. The employer appealed. The Referee affirmed the Bureau as to the Special Initial Pension and the Retirement Unit Pension but held that the Regular Pension was deductible. Both parties appealed to the Board with the Bureau intervening on behalf of its determination. The Board held that all payments received on termination of employment were chargeable against Unemployment Compensation benefits and this appeal followed.
[ 213 Pa. Super. Page 496]
We agree with the Board that the matter is controlled by the clear and unambiguous language of the legislature in § 404 of the Unemployment Compensation Law, 43 PS § 804, as amended, March 24, 1964, ...