You also need to be aware of other features of the unemployment insurance program.

If you work part-time for another employer

If you have a second job, your part-time, non WorkShare employer will need to complete a form reporting your part-time earnings. Your WorkShare employer will have these forms. Once this form is completed, you must give it to your WorkShare employer so that your earnings from this second job can be used to make any needed adjustment to your WorkShare benefits.

Any wages you earn from the second job that are in excess of $204 a week will deducted dollar-for-dollar from your WorkShare benefits.

Here's an example:

Worker A has a part-time job paying $140 a week. Worker A would have no reduction in her $50 a week in WorkShare benefits.

Worker A receives 80 percent of her regular wages, her part-time earnings of $140 a week, plus $50 a week in WorkShare benefits.

Worker B also has a part-time job. His part-time job pays $250 a week. Worker B would have a reduction in his WorkShare benefits.

 

Unemployment insurance (UI) benefit rate:

 
$250 a week

 
Dependency allowance for two children:

 
+ $ 50 a week

 
Total UI benefits:

 
= $300 a week

 
WorkShare benefits (20 percent of UI benefit rate):

 
$ 60 a week

 
Amount of part-time earnings in excess of $204:

 
- $ 46 a week

 

Worker B receives 80 percent of his regular wages, his part-time earnings of $250 a week, plus $14 a week in WorkShare benefits

Unemployment insurance benefits are taxable

Your WorkShare benefits will not be taxed when you receive them, but you will need to report your WorkShare benefits when you file your income taxes.You will receive a Form 1099G in the mail during January that will tell you the total amount you received in benefits during the prior year. Include this amount in your tax return and attach the form when you file your return.

Prior unemployment insurance overpayments

If you received unemployment insurance benefits to which you were not entitled and you did not voluntarily repay these benefits to DUA, your WorkShare benefit will be taken to recover any overpaid amount until that balance has been paid.