# COMAR Title 09 — Maryland Department of Labor

## Subtitle 32 — Unemployment Insurance

### Chapter 02 — Claims for Benefits

#### Regulation .15 Monetary Eligibility.

*COMAR 09.32.02.15*

A. The following payments are considered wages for the purpose of determining a claimant's monetary eligibility for benefits:

  (1) Any wage received for covered employment as defined by the Unemployment Insurance Law;

  (2) Holiday pay;

  (3) Vacation pay; and

  (4) Special pay.

B. Payments Not Considered Wages.

  (1) The following payments are not considered wages for the purpose of determining a claimant's monetary eligibility for benefits:

    (a) Severance pay, dismissal pay, wage continuation, or pay instead of notice of termination; and

    (b) Pension.

C. Holiday pay, vacation pay, and special pay shall be considered wages for the purpose of determining a claimant's monetary eligibility at the time the payments are made even if the pay is attributed to a different time for benefit purposes.