Employment law questions? Ask an employment lawyer.
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Most likely if she is claiming she wants to work and you now refuse to provide work, she will be approved for benefits. What you would need to do in order to get the claim denied is make it clear in writing that her job remains available to her. If she doesn't accept the work that is available to her, that will result in her being denied benefits--regardless of whether she may have "resigned" or been "terminated." That distinction ultimately does not matter, what matters is whether she is currently not working by choice, or involuntarily due to your refusal to provide work.
She's not working by choice, but you are also not offering her employment, so it's sort of a standoff situation. To be in the strongest position to get unemployment denied, you would want to put something clear in writing that her job remains available.
Without that, to be honest, the presumption is sort of in her favor. After all, if you didn't fire her then why are you now refusing to offer her work?
The issue is proof. Sure, you can claim she abandoned her job, but unless you can show that she is actually refusing work, you are not in an ideal position to get benefits denied.
Because the employee is claiming they didn't quit. It's hard to overcome that if you don't have something to back up that they are actually refusing work.
Yes, you can fire her--you can always fire someone. But they will be eligible for unemployment, most likely, if you do.
Keep in mind an unemployment benefits claim is not the end of the world. It can have a small impact on your UI premiums, but the financial impact is not so large that it should dictate how you run your business.
I would tell her that you are letting her go for job abandonment. That gives you a shot at getting benefits denied on the theory that you terminated her employment due to misconduct (abandonment). You would immediately pay her final wages and then, when the unemployment office contacts you (which they'll do once she files a claim) you'll be able to explain that you terminated her for abandonment.
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That sounds like the best approach given the circumstances.
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