Terms Used In Louisiana Revised Statutes 23:1624

• Administrator: means the secretary of the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1472
• Base period: means the first four of the last five complete calendar quarters immediately preceding the first day of an individual's benefit year. See Louisiana Revised Statutes 23:1472
• Benefits: means the money payments payable to an individual, as provided in this Chapter, with respect to his unemployment. See Louisiana Revised Statutes 23:1472
• Employer: means :

              (a) Any employing unit which in any calendar quarter in either the current or preceding calendar year paid for services in employment wages of one thousand five hundred dollars or more for some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual regardless of whether the same individual was in employment each day. See Louisiana Revised Statutes 23:1472

• Employing unit: means any individual or type of organization, including the state of Louisiana or subdivisions, or instrumentality thereof or of any other state or of the United States except as excluded by any other provision of this Chapter, and any partnership, association, trust, estate, joint-stock company, nontrading corporation, insurance company, corporation, or corporate group, whether domestic or foreign, or the receiver, liquidator, trustee in bankruptcy, trustee, or successor thereof, or the legal representative of a deceased person, which has in its employ one or more individuals performing services for it within this state. See Louisiana Revised Statutes 23:1472
• Week: means such period of seven consecutive days, as the administrator may by regulation prescribe. See Louisiana Revised Statutes 23:1472