Appeal from the Order of the Unemployment Compensation Board of Review, in case of In Re: Claim of Ernest Gallo, No. B-232241.
Dennis George, for petitioner.
Charles D. Donahue, Associate Counsel, with him, Charles G. Hasson, Acting Deputy Chief Counsel, for respondent.
President Judge Crumlish, Jr., Judge Rogers, and Senior Judge Kalish, sitting as a panel of three. Opinion by President Judge Crumlish, Jr.
[ 98 Pa. Commw. Page 472]
Ernest Gallo appeals an Unemployment Compensation Board of Review order which upheld a referee's elimination of his benefits due to a pension offset. Section 404(d)(iii) of the Unemployment Compensation Law.*fn1 We affirm.
Gallo was last employed by the Police Health Administration and received benefits of $214 per week. He now receives a monthly pension of $648, for his prior employment as a policeman for the City of Philadelphia, and monthly Social Security benefits of $439, totaling $1,087. The referee concluded that Gallo's weekly benefits were totally offset by the weekly pro-rata share of his monthly pension and Social Security benefits.
[ 98 Pa. Commw. Page 473]
Gallo contends that his unemployment compensation benefits should not be offset by the pension payments because they are received for work unrelated to his unemployment compensation claim. He asserts that these payments are not for "previous work" under Section 804(d)(iii). We disagree.
We conclude that the Board's offset of Gallo's pension payments was proper. The language of the statute is clear on its face and applies to "previous work" without any modifier. Thus, we interpret the plain, unambiguous meaning of "previous work" to encompass any past employment. Section 1921(b) of the Statutory Construction Act of 1972;*fn2 see Black v. Billy Penn Corp., 72 Pa. Commonwealth Ct. 628, 457 A.2d 192 (1983). We have consistently held that both Social Security benefits and pension benefits paid by an employer are to be offset against unemployment compensation benefits. See Sanders v. Unemployment Compensation Board of Review, 86 Pa. Commonwealth Ct. 1, 482 A.2d 1371 (1984), and Unemployment Compensation Board of Review v. Leib, 20 Pa. Commonwealth Ct. 206, 340 A.2d 927 (1975).*fn3
We also reject Gallo's contention that the return of his pension contribution is not income but, rather, is analogous to withdrawals from a savings account. See Bonnani v. Unemployment Compensation Board of Review, 22 Pa. Commonwealth Ct. 515, 349 A.2d 498 (1975), and the cases cited therein.