Severance delay is a math formula. That link explains how it works. You need your gross severance and your normal weekly gross wage. Let’s say your severance was $40k. First thing is subtract the threshold amount for that year so $40k-$22k = $18k. The $18k is the deductible severance value. You divide that by your normal weekly gross, let’s say $2k. $18k/$2k= 9 week severance delay. In the example that claimant would not be eligible for benefits during the first 9 weeks they were unemployed, the 10th week would be the unpaid waiting week, the 11th week would be the first payable week.