Unemployment Insurance Definition of Terms

Glossary of UI Terms
Able and Available
You must be ready, willing and able to work. You must be prepared to start employment immediately and be physically and mentally capable of working to receive benefits. You must actively seek any work for which you are reasonably fitted by your previous training and experience and which you are capable of doing.
Account Balance
An employer's account balance is determined on 12/31 of every year by taking the account balance as of 12/31 of the prior year and adding all the timely normal tax contributions paid minus any unemployment benefits charged to an employer's account.
Account percentage
An employer's account percentage is calculated by dividing the balance of the employer's account on the computation date by the employer's average payroll for the past five payroll years. If the employer has been liable for less than 5 years, then we divide by the number of payroll years in which the employer was liable.
Alternate condition
(See also Valid Original Claim)
A valid original claim for benefits in which the alternate base period is used. See also: UI Law.
Appeal
The formal request by a claimant or employer to have a determination or decision reviewed by the next higher level authority (see also Hearing).
Base period
The primary base period is the first four of the last five completed calendar quarters prior to the calendar quarter in which your claim is effective.
Base period - alternate condition
The alternate base period is the last four completed calendar quarters prior to the calendar quarter in which your claim is effective.
Benefit
The amount of an unemployment insurance payment to a claimant.
Benefit Overpayment
Benefits received in excess of what the claimant was entitled.
Benefit rate
The amount of money a claimant may be entitled to for each week of unemployment. A claimant's weekly benefit rate is equal to 1/26 of the remuneration paid during the highest calendar quarter of the base period. Exception: If your high quarter wages are $3,575 or less, your weekly benefit rate is 1/25 of your high quarter wages.
Benefit year
The one-year period beginning with the Monday following the week in which the valid original claim for benefits is filed. It is during this period the claimant can receive 26 full weeks of benefits.
Benefit year ending date (BYE)
The date an unemployment insurance claim ends and you can no longer collect benefits on your claim. The date of the BYE for your claim can be found on the website under View Payment History. If you remain unemployed after the BYE date and believe that you had sufficient employment in the past year to qualify for a new claim, you must immediately file a new claim, either on our website or by calling the Telephone Claims Center.
Business fully or partly owned by a relative
You are considered "employed by a relative' when your relative is a principal officer or full or part owner of the business.
Calendar Quarter
The 3 month period beginning with January, April, July, and October. 1st quarter: January 1 through March 312nd quarter: April 1 through June 303rd quarter: July 1 through September 304th quarter: October 1 through December 31
Claimant
Any person seeking unemployment benefits.
Company or Union Pension
If you are otherwise eligible for unemployment benefits, but you are receiving a pension, your weekly benefit rate may be reduced if you receive a pension from an employer for whom you worked in the 18 months immediately prior to filing your claim and that work made you eligible for or increased the amount of your pension and your employer contributed more than 50% toward your pension. If you received a lump sum payment of an employer-financed pension in lieu of periodic (monthly) payments, the monthly equivalent of this lump sum payment will be determined based on actuarial tables and considered as periodic payments.
Computation Date
December 31. This is the date each year, employers' account balances are computed and tax rates are calculated.
Covered employment
Unless specifically excluded by law, all employment performed for a liable employer is covered whether it is on a part-time, full-time, temporary or casual basis.
Days of work
You are considered to have worked on any day you perform any services - even an hour or less - in employment for someone else, in self-employment, or on a freelance basis, regardless of whether you receive payment for the services.
Disability
According to the Americans with Disabilities Act of 1990, a person with a disability has a physical or mental impairment that substantially limits one or more major life activities, has a record of such impairment or is regarded as having such impairment. Major life activities are functions such as caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, working and receiving educational or vocational training.
Disability Benefits
If you receive disability payments from New York State or any other state because of a non-work related injury, but are still physically able to perform some work, you may be eligible for Unemployment Insurance benefits. However, you will be required to provide a medical statement, signed by your physician, attesting that you are able to work.
Disaster Unemployment Assistance (DUA)
Section 407 of the Disaster Relief Act of 1974 created a program for the payment of unemployment assistance to unemployed individuals whose unemployment is a direct result of a major disaster as declared by the President of the United States.
Educational Institution
An educational institution is an organization established for the purpose of operating a school, schools, or alternative educational experience offering a program of instruction in academic, technical or vocational subjects, which is certified by, under contract to or subject to the regulations of the Commissioner of Education. You are not considered employed by an educational institution when you work for a private employer and your work location is in a school's facility.
Effective day
The days in a week a claimant may receive benefits. The first three days of a week that the claimant is eligible are qualifying days.

Employer
Includes the state of New York and other governmental entities and any person, partnership, firm, association, public or private, domestic or foreign corporation, the legal representatives of a deceased person or the receiver, trustee, or successor of a person, partnership form, association, public or private, domestic or foreign corporation. For more information, refer to the UI Law.
Employer's account
An account in the fund reflecting an employer's experience with respect to contribution payments and experience rating charges. For more information, refer to the UI Law.
Employment
Any service, unless specifically excluded, performed for compensation under a contract of hire whether the contract is express or implied, written or oral, and without regard to whether the service is performed on a part-time, full time or casual basis. See also Covered and Non-covered employment and the UI Law.
Engaged in any activity
You are ineligible for unemployment insurance on any day in which you perform any services in employment or self-employment regardless of whether you are paid for these services.
Extended benefits
Additional weeks of benefits paid during periods of high unemployment as provided by the U.S. Congress.
Federal Taxes
Any Unemployment Compensation you receive is subject to Federal, New York State and local taxes provided you are required to file a tax return. You may elect to have 10% of your Unemployment Insurance benefit check withheld for Federal tax purposes. No portion of your benefits may be withheld for state or local tax purposes.
Fired
You were fired because your employer alleged that you violated a company policy, rule or procedure, such as absenteeism or insubordination; because of a disagreement or dispute with a boss or co-worker; or you were fired for any other reason.
Fund
The Unemployment Insurance Fund
General Account
A subset of the Unemployment Insurance Fund that allows for offset of negative balance transfers from employers' accounts, benefits not chargeable to any employer's account, and other items. It is funded by the interest earned on the Fund and the proceeds of subsidiary contributions, as well as normal contributions paid more than 60 days after the due date. For more information, refer to the UI Law.
Hearing
A formal proceeding held by an Administrative Law Judge to consider an appeal of a determination concerning benefits or an employer's tax liability.
Joint accounts
Any two or more qualified employers engaged in the same or a related trade, occupation, profession or enterprise, or having a common financial interest may apply to the Commissioner to merge several individual accounts into a joint account. For rating purposes, a joint account is maintained as if it were a single employer's account. Each employer is still required to report separately.
Lack of work
You lost your job due to lack of work: the temporary or seasonal employment ended; your job was eliminated; there was an involuntary reduction in force; the company downsized or shutdown; the company restructured or reorganized, there was a lack of company operating funds/orders; or for any other business operating reason which resulted in your involuntary unemployment.
Let Go/Not Qualified
You were discharged or fired because you were unable to meet employer performance or production standards, or you were unable to meet employer's qualifications for the job.
Maximum benefit rate
The current maximum benefit rate is $405.
Negative account balance
When the benefits charged to an employer's account exceed the contributions credited to the employer's account, the account has a negative balance.
Non-profit organization
Any corporation, unincorporated association, community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual. These organizations have a 501 (c)(3) exemption from the Internal Revenue Service.
Officer of a Corporation
An officer of a corporation is an individual who is listed as an officer on the minutes of the corporation. However, an individual may have held a position as an "officer" with an employer, but may not be a "corporate officer". An example is a vice president of a bank.
Overpayment
Benefits received for which the claimant was not entitled because of a disqualification, earnings, or for other reasons.
Partial benefits
If a claimant works less than four days in a week and earns $405 or less, the claimant may receive partial benefits. Receiving partial benefits extends the length of time benefits can be collected until the claimant receives his/her maximum benefit amount or until the benefit year ends.
Payroll
All wages paid by an employer to employees.
Payroll year
The period beginning on October 1st of a year and ending on September 30th of the next following year.
Pre-Hearing Conference
A meeting between an employer who has filed a request for hearing (in writing), the employer's representatives, and an auditor from UI Tax Services. It is used to attempt to resolve issues without the need for a formal hearing. If the matter is not resolved through the conference, the case is sent for scheduling of a hearing with an Administrative Law Judge. Informal conferences are not held when the issue relates to experience rating or claimant cases.
Qualified Employer
To be qualified for a normal tax rate based on experience, an employer or the employer and any predecessor (1) must have been in the system during the five calendar quarters ending on the computation date of any year and (2) must have filed all contribution returns, or had an amount of contributions due or an amount of wages paid determined by the Department of Labor in the three payroll years (the payroll year encompasses the four consecutive calendar quarters ending on September 30) preceding the computation date, and (3) must have paid some remuneration to employees in the payroll year ending September 30 preceding the computation date.
Quit
You quit your job.
Reason for Separation
The reason you are no longer working.
Remuneration
Every form of compensation for employment paid by an employer to an employee; whether paid directly or indirectly, including salaries, commissions, bonuses, and the reasonable money value of board, rent, housing, lodging, or similar advantage received.
Shared Work
Shared Work is a voluntary program that provides employers with an alternative to layoffs when business temporarily declines. Instead of totally laying off some employees to reduce costs, hours and wages are reduced for some or all employees. Partial unemployment benefits are then paid to the affected employees to supplement lost wages. For additional information, click here.
Size of Fund Index
The lesser of the following two percentages:
The percentage obtained by dividing the moneys in the UI Fund as of the computation date by the total of all payrolls for the payroll year preceding such date; or
The percentage obtained by dividing such moneys by the average of the totals of all payrolls for the five consecutive payroll years preceding the computation date.
Statutory week
Seven consecutive days beginning with Monday.
Strike/Lockout
You are unemployed because of a work stoppage in the last 49 days which was conducted in violation of an existing collective bargaining agreement in the establishment in which you were employed. It is not necessary that you are actually participating in the strike, but only that you are not working because of the strike in the facility in which you worked.
Total unemployment
Total lack of employment on any day.
Trade Readjustment Act (TRA)
Provides benefits to persons affected by foreign imports (see also FAQ - TRA)
Transfer of experience
When an employer transfers all or part of its organization, trade or business to another employer, and the transferee takes over and continues the employer's account, including its balance and all other aspects of experience for rating purposes.
Unemployment Compensation for Federal Employees (UCFE)
Unemployment benefit program for former federal employees.
Unemployment Compensation for Ex-Service Persons (UCX)
Unemployment benefit program for former military personnel.
Vacation Pay
The employer's payment of your unused vacation accruals is not vacation pay. The term "vacation pay" means the payment for time designated for vacation purposes in accordance with the collective bargaining agreement or the employment contract, or by the employer and the claimant, his union or his representative.
Valid original claim
A claim for unemployment insurance benefits that meets certain conditions specified in the UI Law.
Voluntary contribution
The Unemployment Insurance Law provides an opportunity for employers to make a voluntary contribution prior to March 31 to affect that year's tax rate and possibly future year tax rates.
Wages
The first $8,500 in compensation and remuneration paid to an employee each year.
Waiting period
Before any benefits can be paid, an unpaid waiting period equivalent to one full week of unemployment benefits must be served. You are subject to the same eligibility requirements for this period as you are when you claim a benefit payment. If you work at all during the first week of your claim, or for other reasons do not serve a full waiting week, the unpaid time extends into the next week(s).
Week
Seven consecutive days beginning with Monday.
Week ending date
The Sunday date which is the last day of the week for which benefits are claimed.
Work In New York State
Includes not only services performed within New York State, but also work as a seaman on a vessel registered in New York State; work for the federal government, if you were a civilian employee whose last duty station was outside the US and you are currently living in New York; military service, if you are filing a claim from within the boundaries of New York State; and work for a New York State employer outside of the country.
Workers' Compensation
If you receive Workers' Compensation benefits because of a work-related injury, but are still physically able to perform some work, you may still be eligible for Unemployment Insurance benefits. You should be prepared to send to the Department of Labor copies of the Workers' Compensation form C-8 and a medical statement signed by your physician, attesting that you are able to return to work.