Does Pay That Worker Deferred to Flexible Spending Account Count As 'Wages' in Determining Unemployment Eligibility?
In Calculating Whether 'Average Weekly Wage' Reached Minimum to Qualify for Benefits
Claudia Bernard v. Unemployment Compensation Review Commission et al., Case no. 2012-0717
Second District Court of Appeals (Miami County)
ISSUE: In calculating whether an unemployed worker's "average weekly wage" during her last period of employment was above the minimum amount required to qualify for unemployment compensation benefits, does the applicable state law exclude from a worker's countable "wages" job earnings that she elected to have her employer pay into a pre-tax flexible spending account?