Pollard v. Unemployment Compensation Board of Review

In Pollard v. Unemployment Compensation Board of Review, 71 Pa. Commw. 257, 454 A.2d 1166 (Pa. Cmwlth. 1983), this Court explained when wages are considered paid. The Board ruled that William J. Pollard (Pollard) was ineligible for benefits because his wages during the base year were at least $ 439.00 less than the qualifying amount. Pollard reported that he received $ 889.53 in additional wages which were not received until after the base year but were attributed to work performed in the fourth quarter of the base year. Pollard argued that the $ 889.53 should be allocated to the fourth quarter when it was earned. The Court did not agree on the basis that wages must be included in the quarter in which the employee received them not when they were earned. Pollard, 454 A.2d at 1167.