Appeals from the Orders of the Unemployment Compensation Board of Review in cases of In Re: Claims of Russell L. Swackhammer, No. B-213558, Hazel D. Ellenberger, No. B-216306, and Cynthia Lynn Floravit, No. B-217765.
John R. Fernan, Cartwright, Fernan & Whitnew, for petitioners.
Richard F. Faux, Associate Counsel, with him, Charles G. Hasson, Acting Deputy Chief Counsel, for respondent.
Judges Williams, Jr., Craig and Doyle, sitting as a panel of three. Opinion by Judge Williams, Jr.
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Russell L. Swackhammer, Hazel D. Ellenberger and Cynthia Lynn Floravit (Claimants) appeal from Unemployment Compensation Board of Review decisions which affirmed a referee's determinations that Claimants were financially ineligible for benefits under Section 404 of the Unemployment Compensation Law (Law).*fn1
The sole question is whether workmen's compensation benefit payments were improperly excluded
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from the calculation of base year wages for the purposes of determining Claimants' financial eligibility for unemployment compensation. To qualify for unemployment benefits, an eligible claimant must be attached to the labor force as determined by the amount of wages earned in a base year.*fn2
Claimants had insufficient base year wages under Section 404, because the referee (as affirmed by the board) determined that Claimants' workmen's compensation benefit payments were not wages within the intendment of Section 4(x) of the Law,*fn3 and could not, therefore, be included in base year wages necessary for financial eligibility.
Section 4(x) defines "wages," in pertinent part, as including "all remuneration . . . paid by an employer to an individual with respect to his employment." Essential to the definition of "wages" as including all remuneration paid with respect to employment is the meaning of the terms "employment" and "remuneration." "Employment" means "all personal service performed for remuneration," Section 4(1)(1) of the Law,*fn4 and "remuneration," while not statutorily defined, has been judicially interpreted to mean "payment for services performed." The Beistle Company v. Unemployment Compensation Board of Review, 73 Pa. Commonwealth Ct. 205, 207, 457 A.2d 1029, 1030 (1983) (citing Gianfelice Unemployment Compensation Case, 396 Pa. 545, 555, 153 A.2d 906, 911 (1959)). Consequently, the inclusion of workmen's
[ 86 Pa. Commw. Page 296]
compensation benefits in base year qualifying wages requires that such payments be made in consideration of ...