2013 Louisiana Laws
Revised Statutes
TITLE 23 - Labor and Worker's Compensation
RS 23:1542 - Definition of terms

§1542. Definition of terms

As used in R.S. 23:1531 through R.S. 23:1541, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:

(1) "computation date" with respect to rates of contribution for experience-rating years beginning prior to January 1, 1949, means the March 31 which precedes the beginning of any such experience-rating year; for experience-rating year beginning on January 1, 1949 and subsequent experience-rating years the term means the June 30th which precedes the beginning of any such experience-rating year;

(2) "annual pay roll" means the total amount of wages for employment paid by the employer during the 12-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 12-consecutive-calendar-month periods ending on the computation date preceding the experience-rating year, and the term "pay roll" wherever used in these sections shall mean "annual taxable pay roll";

(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) "base-period employers" means the employers by whom an individual was paid his base-period wages;

(5) "experience-rating year" prior to January 1, 1949, means the twelve-month period beginning October 1 and ending September 30, with the exception of the three months transition period beginning October 1, 1948, and ending December 31, 1948; for the period subsequent to December 31, 1948, the term "experience-rating year" means the twelve-month period beginning January 1, and ending December 31.

Amended by Acts 1956, No. 317, §2.