The Act also indicates that reimbursing employers will be allowed flexibility by the state so that they are not adversely affected, although guidance on that issue is still forthcoming.

Effect of Part-Time Work
 
Workers who have experienced reduced pay or reduced hours are eligible to claim unemployment benefits and will receive benefits in a reduced amount. Individuals working while collecting unemployment benefits must report work (including self-employment) and earnings when filing their weekly unemployment claims. A worker may earn up to 140 percent of his weekly benefit amount after which there is a dollar for dollar reduction in the amount of unemployment benefits he receives. Under both the PUA and state unemployment law, an employee will not be eligible for unemployment where the employee teleworks with full pay. The employee may be eligible for partial unemployment benefits where the employee performs telework on a reduced-hour basis however.
  
Effect of Paid Sick Leave
 
DWS has instructed that if an employer offers sick leave to address COVID-19, then a person who voluntarily quits in lieu of taking leave is likely not eligible for unemployment benefits. Similarly, if an employer is covered under the Families First Coronavirus Response Act (FFCRA), their employees should use the paid leave provided by that Act before seeking unemployment for that reason. Employees who are not covered by the FFCRA ( i.e ., those who work for employers with more than 500 employees or fewer than 50 employees in certain situations) may receive unemployment benefits while on sick leave. In addition, employees on Emergency FMLA only receive 2/3 of their regular rate of pay. These employees may be able to make up the remaining 1/3 of wages through unemployment.
 
Shared Work Program (WSP)

Another important aspect of the CARES Act is its funding of the state’s Shared Work Program through December 31, 2020. This program allows employers to reduce hours by up to 40 percent, and allows employees to receive a portion of their unemployment benefits while working reduced hours. The program is particularly beneficial for employers and employees alike during the COVID-19 pandemic. Employers’ experience ratings are not affected, and they are able to call employees back to work more easily. Employees receive partial wages, partial unemployment benefits, plus the $600 weekly benefits from the CARES Act. Notably, the usual requirement that unemployment benefits are offset by wages earned by partial work, as described above, does not apply. Therefore, employees on a Shared Work Program are guaranteed some amount of state unemployment benefits and the $600 weekly benefit through July 2020.
 
To participate, the employer must submit an application to DWS with employees’ names and proposed reductions. Employees may participate in the program whether exempt or non-exempt and whether hourly or salaried. Once approved, employees submit individual applications for unemployment benefits and weekly certifications. The employer may participate in the program for up to 26 weeks and may end participating in the program with one week’s notice. Importantly, to be eligible, the employer must not have laid off more than 10 percent of employees in the Work Share Program within the last four months, although a previous reduction in hours does not affect eligibility.