You can file whenever you want as soon as you are unemployed. Meaning after your last paid workday. Or even a little before that, I think you can. Some people say file as soon as they give you the 2 weeks notice, during a normal layoff. The sooner the better, actually, because it takes a week or so to process. You just input the last week of pay, on that form,. Don't lie on the form. Absolutely nothing to gain by doing that and plenty to lose. Severances are treated differently by different states and also, within the same state, by different Unemployment office personnel. I have personal experience with this and spoken to others. In some cases, they let you begin collecting basically immediately, and in other cases, they will declare some sort of waiting period that represents your severance pay, but usually not long, and not as long as the severance would actually represent. They get different people to handle each case. Remember, the point is to help laid-off workers who are broke, not give beer money to cushy-job CVX hand-out thieves, lol. And it is entirely up to their discretion, and never seems to make much sense. Think DMV personnel, if you get my drift. All the conjecture and statements below about them having some carved in stone policy(or that they follow one, rather) is pure fantasy,let me tell you!