Louisiana Revised Statutes 23:1542 – Definition of terms
Terms Used In Louisiana Revised Statutes 23:1542
- 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
- 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
- Employment: means , subject to the other provisions of this Subsection, any services including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied;
- Insured work: means employment for employers. See Louisiana Revised Statutes 23:1472
- Wages: means all remuneration for services, including vacation pay, holiday pay, dismissal pay, commissions, bonuses, the cash value of all remuneration in any medium other than cash, and WARN Act payments received pursuant to Louisiana Revised Statutes 23:1472
As used in La. Rev. Stat. 23:1531 through 1541, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:
(1) “Annual pay roll” means the total amount of wages for employment paid by the employer during the twelve-consecutive-calendar-month period ending on the computation date, and the term “average annual pay roll” means the average of the annual taxable pay rolls of an employer for the last three preceding twelve-consecutive-calendar-month periods ending on the computation date preceding the experience-rating year, and the term “pay roll” wherever used in these Sections means “annual taxable pay roll”.
(2) “Base-period employers” means the employers by whom an individual was paid his base-period wages.
(3) “Base-period wages” means the wages paid to an individual during his base period for insured work, and on the basis of which the individual’s benefit rights were determined.
(4) “Computation date” with respect to rates of contribution for experience-rating years means the June thirtieth which precedes the beginning of any such experience-rating year.
(5) “Experience-rating year” means the twelve-month period beginning January first and ending December thirty-first.
Amended by Acts 1956, No. 317, §2; Acts 2014, No. 349, §1.