¶1Opinion by
¶2Yalerie Anderson appeals from the order of the Unemployment Compensation Board of Review affirming a referee ’s denial of unemployment compensation benefits. Anderson contends that the evidence fails to support the conclusion of the compensation authorities that her dismissal was due to willful misconduct, and therefore challenges the denial of benefits to her under Section 402(e) of the Unemployment Compensation Law.
¶3The findings and record establish that Anderson was employed as a keypunch operator for a department store from September 17, 1979 until her dismissal on February 13, 1981. Anderson’s job responsibility was to keypunch bill payment entries into the store’s computer system. By all accounts, Anderson had absenteeism problems throughout her employment.
¶4*628Anderson contends that whatever dissatisfaction the employer had with her job performance was not due to any Avillful misconduct on her part. She argues that her absences were always properly reported, and that the employer never challenged the legitimacy of her reasons for taking off from work. Furthermore, she states that the employer neither established on the record that there was a consistent standard for measuring the adequacy of an employee’s output, nor submitted reliable evidence of what her production was. Finally, with regard to excessive break-taking, Anderson contends that the employer’s policy regarding breaks was informal, and that after the warning-in January of 1981, she received no complaints about her work habits until the day she Avas discharged.
¶5After carefully reviewing the findings and the record, we must agree that there is insufficient basis for concluding that willful misconduct can be inferred from Anderson’s absenteeism or from her employer’s dissatisfaction with her work output. We have held repeatedly that absenteeism alone does not constitute willful misconduct. See Penn Photomounts, Inc. v. Unemployment Compensation Board of Review, 53 Pa. Commonwealth Ct. 407, 417 A.2d 1311 (1980); Welded Tube Company of America v. Unemployment Compensation Board of Review, 43 Pa. Commonwealth Ct. 231, 401 A.2d 1383 (1979). In this instance, the record is devoid of other factors — such as failure to comply Avith the employer’s rules for reporting off or a lack of good cause for absences — as would support a finding of willful misconduct. See Negron v. Unemployment Compensation Board of Review, 85 Pa. Commonwealth Ct. 137, 481 A.2d 699 (1984). Similarly, there is a lack of foundation for concluding that Anderson Avillfully or wantonly fell below the employer’s production standards. Indeed, as the com*629pensation authorities found, the employer maintained no records of Anderson’s output. Given the employer ’s affirmative burden of showing that the claimant acted in deliberate or indifferent disregard of the employer’s rules or reasonable expectations,
¶6Anderson’s break-taking is a different matter. The record establishes, and the referee found, that despite being warned on January 12, 1981, Anderson continued to take breaks far in excess of the two 15-minute breaks per shift which were rountinely allowed by the employer. Anderson has presented no reason why she could not comply with the employer’s guidelines.
¶7Accordingly, the order of the Unemployment Compensation Board of Beview is affirmed.
¶8Order
¶9And Now, this 4th day of January, 1985, the order of the Unemployment Compensation Board of Review at Decision No. B-197363 is affirmed.
¶10 Act of December 5, 1936, Second Ex. Sess., P.L. (1937) 2897, as amended, 43 P.S. §802 (e). Under tbis section, a claimant is ineligible for benefits for any week in which his unemployment is due to willful misconduct connected with his work.
¶11 According to the referee’s findings, which were accepted by the Board, Anderson was absent a total of 35 days during her 17 months of employment.
¶12 It is the employer’s burden to establish that an employee engaged in disqualifying willful misconduct. Bignell v. Unemployment Compensation Board of Review, 61 Pa. Commonwealth Ct. 568, 434 A.2d 869 (1981).
¶13 A claimant cannot be disqualified if he establishes that there was good cause for his failure to comply with the employer’s rules. Department of Agriculture v. Unemployment Compensation Board of Review, 44 Pa. Commonwealth Ct. 279, 403 A.2d 237 (1979).
¶14 Where the party with the burden of proof prevailed below, our scope of review is limited to determining whether an error of law was committed or necessary findings of fact are not supported by substantial evidence. Dunkleberger v. Unemployment Compensation Board of Review, 78 Pa. Commonwealth Ct. 384, 467 A.2d 653 (1983).
¶15See Heffelfinger v. Unemployment Compensation Board of Review, 60 Pa. Commonwealth Ct. 280, 282 n. 2, 431 A.2d 380, 381 n. 2.