
The three categories of aliens are:Īliens lawfully admitted for permanent residenceĪt the time the services were performed. Simply put, base period wages may not be used in a monetary determination on a claim for unemployment benefits unless the wages were earned while the alien was in one of the three eligible categories specified in Section 3304(a)(14)(A) and the State law. Was lawfully present for purposes of performing such services, or was permanently residing in the United States under color of law at the time such services were performed (including an alien who was lawfully present in the United States as a result of the application of the provisions of section 203(a)(7) or section 212(d)(5) of the Immigration and Nationality Act). Performed by an alien unless such alien is an individual who was lawfullyĪdmitted for permanent residence at the time such services were performed,
īackground. Section 3304(a)(14)(A), FUTA, requires, as a condition for the Secretary of Labor's certification of a State to the Secretary of the Treasury, that the State law provide that:Ĭompensation shall not be payable on the basis of services. 94-566 (including Supplement #3, Questions and Answers, issued May 6, 1977). References. Section 3304(a)(14)(A), FUTA UIPL 1-86, dated Octo(51 FR 29713, August 20, 1986) UIPL 12-87, dated Ma(52 FR 3889, February 2, 1987) UIPL 12-87, Change 1, dated SeptemUIPL 6-89, dated DecemDraft Language and Commentary to Implement the Unemployment Compensation Amendments of 1976-P.L. Purpose. To provide additional information regarding the Department of Labor's interpretation of the phrase "permanently residing in the United States under color of law" as used in Section 3304(a)(14)(A) of the Federal Unemployment Tax Act (FUTA). Permanently Residing in the United States Under Color of Law (PRUCOL) UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. Aliens Permanently Residing in the United States Under Color of Law (PRUCOL)