Current through 2024-51, December 18, 2024
Section 172-21-3 - Social Security benefitsThe following provisions will apply when the claimant is receiving benefits which are being paid through the Social Security Administration:
A. Primary Social Security Recipient. This is the individual who worked and earned the Social Security retirement benefit credits.B. Spouse of Primary Social Security Recipient. This is the spouse of the individual who worked and earned the Social Security retirement benefit credits. If the spouse elects to receive a share of the primary recipient's retirement benefits, and that share is issued in the primary recipient's name, then the entire Social Security retirement check amount would be used to determine any amount which would be deducted from the primary recipient's unemployment benefits. If the claimant is not receiving any Social Security benefits in his name, then there would be no deduction from the claimant's benefits.C. Spouse Entitled to Own Benefits. "Own benefits" is defined as benefits which are based on the recipient's own work. Under provisions of the Social Security Act, when a spouse is entitled to Social Security retirement benefits in his own right, and he elects to receive such benefits, that spouse must receive benefits based on his "own" entitlement first. An additional amount may be added to that spouse's benefits in order to equal the amount which would have been paid if that spouse had elected to receive a "share" of the primary recipient's benefits. If the spouse is a claimant, only that portion of the Social Security benefit payment which was based on his "own" retirement would be used in computing the amount which would be deducted from the claimant's unemployment benefits.D. Widow/Widower Benefits. A claimant who, under the Social Security Act, receives "survivor" benefits which are based on their spouse's work would not have such benefits deducted from his unemployment benefits.E. Social Security Payments for Dependents and Supplemental Security Income Payments. When a claimant receives, as a portion of his retirement benefits under the Social Security Act, an amount that is paid for his dependents or an amount that is paid as Supplemental Security Income, such payments would not be used in computing the amount which would be deducted from his unemployment benefits.F. Deductions and Adjustments. If the amount of the claimant's Social Security retirement pension is reduced because of a deduction or adjustment, such changes or adjustments would not be considered in computing the amount of retirement pension which would be deducted from his unemployment benefits. These deductions and adjustments include, but are not limited to, the following: Medicare premiums, court-ordered child support payments, and offsets used to repay previous overpayments of Social Security benefits.G. Computing Amount of Social Security Deduction. For purposes of paragraph A of subsection 9 of section 1193 of the Employment Security Law, the claimant shall be considered to have made 50.0 percent of the contributions into the plan under which Social Security retirement pension payments are made. The monthly payments will be converted to a weekly amount by obtaining 23% of the monthly payment.12- 172 C.M.R. ch. 21, § 3