If so found by the Director of the Division of Workforce Services, an individual shall be disqualified for benefits for any week with respect to which he or she receives or has received remuneration in the form of:
(1) Separation Payments.
(A) For initial claims made on and after January 1, 2018:
(i)
(a) Separation payments are disqualifying for the number of weeks following the date of the separation that equals the number of weeks of wages received in the separation payment.
(b) An armed services severance payment paid to a former member of the United States Armed Forces shall not be disqualifying under the terms of this section.
(c) Remuneration paid as back pay in settlement of a claim or grievance and supplemental unemployment benefits shall not be disqualifying; and
(ii)
(a) The employer shall specify the total amount of separation pay and the number of weeks of wages represented by the separation pay.
(b) If the employer does not specify the number of weeks under subdivision (1)(A)(ii)(a) of this section, the Division of Workforce Services shall allocate the separation pay using the claimant's average weekly wage.
(B) For the purposes of subdivision (1)(A) of this section, a partial week of separation pay shall be treated as a payment for a full week of separation;
(2) Unemployment benefits under an unemployment compensation law of another state or of the United States;
(3)
(A) Any governmental or other pension, retirement or retired pay, annuity, or any other similar periodic payment received with respect to the week and that is based on the previous work of the claimant if payment is received under a plan maintained or contributed to by a base-period employer.
(B)
(i) However, the amount of unemployment benefits payable to the individual for the week shall be reduced, but not below zero ($0.00), by an amount equal to the amount of the pension, retirement or retired pay, annuity, or other payment that is reasonably attributable to the week.
(ii) Any weekly benefit amount that is reduced because of the receipt of remuneration as defined under this section and that is not an even multiple of one dollar ($1.00) shall be rounded to the next lower multiple of one dollar ($1.00).
(C) If payments referred to in this subdivision (3) are being received by any individual under the federal Social Security Act, the director shall take into account the individual's contribution and make no reduction in the weekly benefit amount;
(4)
(A) Training and retraining allowance provided for by appropriation of the United States Congress.
(B) However, this subdivision (4) does not apply if the claimant has met the benefit eligibility conditions set out in §§ 11-10-507 — 11-10-511 and other sections of this chapter;
(5) Vacation Payments.
(A) Vacation payments shall be treated as earnings in accordance with § 11-10-503 with respect to the week or weeks in which the vacation period occurred.
(B) For the purpose of this subdivision (5), the employer shall promptly report the week or weeks involved in the vacation period as well as the corresponding amount of vacation pay with respect to such week or weeks.
(C) Any vacation payments received due to a permanent separation from employment shall not be disqualifying nor deductible under this section;
(6) Bonus payments that shall be treated as earnings in accordance with § 11-10-503 only for the week in which the payment is received;
(7) Sick Payments.
(A) Sick payments shall be treated as earnings in accordance with § 11-10-503 with respect to the week or weeks in which the sick-pay period occurred.
(B) For the purpose of this subdivision (7), the employer shall promptly report the week or weeks involved in the sick-pay period as well as the corresponding amount of sick payments with respect to the week or weeks.
(C) However, any sick payments received due to a permanent separation from employment shall not be disqualifying nor deductible under this section; and
(8) Holiday Payments.
(A) Holiday payments shall be treated as earnings in accordance with § 11-10-503 for the week or weeks in which the holiday occurred.
(B) For the purpose of this subdivision (8), the employer shall promptly report the week or weeks involved in the holiday pay period and the corresponding amount of holiday payments for that holiday pay period.