| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
bonuses and gratuities |
|
|
Summary:
Claimant recieved $1,500 upon termination of his employment as he was leaving the parish. Claimant argued that the payment was in the form of a gift and that it should not be considered as earnings from his employment. Argument dismissed by Umpire. The payment of the gift was related to the employment, it required approval from the congregation, it was paid in the form of a bonus or severance pay and considered as income for purpose of income tax.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
severance pay |
definition |
|
Summary:
Claimant recieved $1,500 upon termination of his employment as he was leaving the parish. Claimant argued that the payment was in the form of a gift and that it should not be considered as earnings from his employment. Argument dismissed by Umpire. The payment of the gift was related to the employment, it required approval from the congregation, it was paid in the form of a bonus or severance pay and considered as income for purpose of income tax.
