McKenna v. Unemployment Compensation Board of Review

**McKenna v. Unemployment Compensation Board of Review** This case involved a worker named McKenna who was denied Emergency Unemployment Compensation (EUC) benefits after losing his job at Bartech Technical Services. McKenna argued he should qualify for these extended unemployment benefits, but the state's unemployment board disagreed. The dispute centered on how McKenna's wages were calculated. To qualify for EUC benefits, workers must earn at least 1.5 times their highest quarterly wages during their "base year" (the period used to determine eligibility). McKenna earned $21,741 total, but needed $25,899 to qualify. He argued that wages he earned in one quarter but received payment for in the next quarter should count toward the quarter when he actually worked, not when he was paid. The court sided with the unemployment board, ruling that wages count toward the quarter when they're paid, not when the work was performed. This meant McKenna's wage calculation remained too low to qualify for extended benefits. **What this means for workers:** When applying for unemployment benefits, wages are counted based on when you receive payment, not when you earn them. This timing can affect whether you qualify for extended unemployment benefits during economic emergencies.