Directors can be officers of the corporation.
If they perform services as an officer of the corporation, their wages are subject to UI coverage under Section 621 of the UI Code. If an individual who is director of a corporation files a claim for unemployment insurance benefits and lists as last employer the corporation on which he served as a director, this would not be the last employer for purposes of filing a claim unless the individual also performed services as an officer or employee of the corporation. An individual who is an officer of a corporation is an employee of the corporation even though he or she may be the sole or major stockholder of the corporation. Whenever an individual, who is the officer of a corporation, files a claim for benefits, and the corporation is the last employer, the individual should be scheduled for a determination interview. It must be established whether the claimant can control his or her own employment.