1. A. Definition. “Holiday pay” or “vacation pay” means the gross amount of holiday pay or vacation pay.

2. B. Holiday pay or vacation pay is attributable to:

   1. (1) The week or weeks designated by the employer or the collective bargaining agreement as the holidays or vacation days; or
   2. (2) If not as designated in §B(1) of this regulation, the weeks during which it is paid.

3. C. Deductible Holiday Pay or Vacation Pay.

   1. (1) Holiday pay or vacation pay shall be deducted from benefits if the claimant is notified of a definite return-to-work date on or before the date of layoff or separation. The reason for separation is not a determining factor.
   2. (2) If the employer rescinds or modifies the return-to-work date originally given the claimant and extends the period of unemployment after the claimant files the initial or reopened claim, vacation pay or holiday pay shall be deducted only for the originally specified vacation or holiday period and may not be deducted for any period of additional unemployment resulting from the rescission or modification.

4. D. Nondeductible Holiday Pay or Vacation Pay. Holiday pay or vacation pay may not be deducted from unemployment insurance benefits if the holiday pay or vacation pay is paid:

   1. (1) At the time of or after the claimant is separated from employment, and the claimant is separated from employment for an indefinite period or is permanently separated from employment; or
   2. (2) By the employer or payable for any period which is outside of the terms of an employment agreement that specifies scheduled vacation or holiday periods or employee discretion in scheduling vacation or holiday periods.
5. E. Partial Earnings. Holiday pay or vacation pay that is less than the claimant's weekly benefit amount shall be deducted as partial earnings as set forth in Regulation .10E of this chapter.
6. F. Holiday Pay and Vacation Pay Reportable and Taxable. Holiday pay or vacation pay is reportable and taxable for the purpose of the employer's contribution obligations under the Unemployment Insurance Law.

Authority: Labor and Employment Article, §§8-101, 8-305, 8-805, 8-809, 8-902, 8-903, and 8-1004—8-1009, Annotated Code of Maryland

Effective date: February 1, 1973

Regulation .03H amended effective December 15, 1978 (5:25 Md. R. 1853)

Regulation .06 amended effective December 10, 1975 (2:28 Md. R. 1666); December 15, 1978 (5:25 Md. R. 1853); January 31, 1983 (10:2 Md. R. 108) (Transferred from Department of Human Services to Department of Employment and Training, effective October 1, 1983; recodified from COMAR 07.04.02 to 24.02.02)

Regulations .01—.13, Reporting and Registration by Claimant for Benefits, repealed and new Regulations .01—.19, Claims for Benefits, adopted effective October 29, 1990 (17:21 Md. R. 2531)

Regulation .03D amended effective June 24, 1991 (18:12 Md. R. 1340)

Regulation .03E amended effective January 2, 1994 (20:26 Md. R. 2029)

Regulation .04B amended effective June 24, 1991 (18:12 Md. R. 1340); June 8, 1992 (19:11 Md. R. 1017)

Regulation .04-1 adopted effective October 24, 1994 (21:21 Md. R. 1815)

Regulation .07D adopted effective December 21, 1992 (19:25 Md. R. 2208)

Regulation .07-1 adopted effective January 2, 1994 (20:26 Md. R. 2029)

Regulation .07-2 adopted effective October 1, 1995 (22:12 Md. R. 903)

Regulation .09 amended effective January 2, 1994 (20:26 Md. R. 2029)

Regulation .14 amended effective January 2, 1994 (20:26 Md. R. 2029)

Regulation .14D amended effective October 24, 1994 (21:21 Md. R. 1815)

Regulation .15-1 adopted effective June 8, 1992 (19:11 Md. R. 1017)

Regulation .15-1B amended effective January 2, 1994 (20:26 Md. R. 2029)

Regulation .16G adopted effective October 9, 1995 (22:20 Md. R. 1546)

Chapter recodified from COMAR 24.02.02 to COMAR 09.32.02, May 1996

Regulation .02B amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .03 amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .04 amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .06 amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .08 amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .09 amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .10C amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .11A, B amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .13 amended effective May 4, 1998 (25:9 Md. R. 679)

Regulation .14 amended effective April 24, 2017 (44:8 Md. R. 403)

Regulation .14D amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .15-1B amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .16 amended effective December 28, 1998 (25:26 Md. R. 1922)

Regulation .18 amended effective December 28, 1998 (25:26 Md. R. 1922)

Chapter revised effective April 24, 2017 (44:8 Md. R. 403)

Regulation .04 amended effective April 24, 2017 (44:8 Md. R. 404)

Regulation .14 amended effective April 24, 2017 (44:8 Md. R. 404)