Each eligible individual who is unemployed with respect to any week must be paid with respect to such week a benefit in an amount equal to the individual’s weekly benefit amount less that part of the wages, if any, payable to the individual with respect to such week which is in excess of sixty percent of the individual’s weekly benefit amount. Such benefit, if not a multiple of one dollar, must be computed to the next higher multiple of one dollar. For the purposes of this section, wages are payable with respect to the weeks for which they were reasonably intended to be payable, irrespective of whether services were performed in those weeks.