As used in this chapter, the term "supplemental unemployment benefits" means only:

(1) Benefits which are paid to an employee because of such employee's involuntary separation from the employment of the employer, whether or not such separation is temporary, which separation results directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions; and

(2) Sickness and accident benefits subordinate to the benefits described in paragraph (1) of this Code section.