Facts
A., born in 1971, was employed as a member of the Board of Directors and Managing Director at B. AG from January 1 to June 28, 2013 at a 60% rate, and as a Senior Advisor Business Development at the affiliated C. AG from September 1, 2007 to June 28, 2013, with a 40% workload from January 1, 2013 onwards. In a settlement agreement (Settlement Agreement) dated June 28, 2013, it was agreed that A. would receive an amount of CHF 75,000.- from B. AG due to the termination of the contract, and that he was entitled to a sum of CHF 812,000.- with regard to the termination of the employment relationship with C. AG. With effect from June 29, 2013, A. registered to receive benefits from the Unemployment Insurance. However, the Public Unemployment Office Basel-City denied any entitlement to unemployment benefits from July 1, 2013 to March 8, 2016 due to the lack of a compensable loss of employment.Considerations
According to the case law of the Federal Supreme Court, the wage earned through the part-time activity by partially unemployed persons within the meaning of Art. 10 para. 2 lit. b UIA must be taken into account as interim earnings (Art. 24 UIA). The same applies if the employer's benefits under Art. 10h UIO are provided beyond the actual and legal end of a second employment relationship.
The compensation of CHF 812,100.- from the employment relationship with C. AG must therefore also be taken into account in the assessment of…