employer was asking him to improve before I could give you any other specific information and how it ascertains to the decision the State made regarding his eligibility for benefits.....Did the plan have tangible goals that could be measured(i.e. number of customers to call/contact, hours to work, etc.)????? If it was based specifically on sales dollars and he did not meet the sales quota, that in and of itself is not enough to prove misconduct, again unless he had shown the ability to do so and then for some reason or the other could not do it again orconsistently.....Either way, something is awry......Just off the cuff here, I see no misconduct so there has to be something I am missing......At this juncture I would appeal it to the board of review (if he hasn't already done so)....There are time limitations on filing that appeal so he may be too late to do so..........BTW, one more thing I would like to interject here is that no employee in the State of MS pays anything in for unemployment.......In Mississippi that tax is strictly levied on the employer.....In some states, the tax is levied on the employee........