(a) "Wages" means all remuneration for personal service, including commissions, gratuities customarily received by an individual in the course of employment from persons other than the employing unit, as long as such gratuities equal or exceed an amount of not less than $20 each month and which are required to be reported to the employer […]
"Week" means a calendar week, ending at midnight Saturday, or the equivalent thereof, as determined in accordance with the rules prescribed by the commissioner.
"Annual payroll" means the total amount of wages for employment paid by an employer during a twelve-month period ending with June 30 of any calendar year.
"Weekly benefit rate" means the maximum amount of benefit an eligible individual will receive for one week of total unemployment.
"Year" means a calendar year or the equivalent thereof, as determined by the commissioner.
"Average annual payroll" means the average of the last three annual payrolls of an employer.
(a) "Base period" means the first four out of the last five completed calendar quarters immediately preceding the first day of the individual's benefit year. (b) "Alternative base period" means the last four completed calendar quarters immediately preceding the first day of the individual's benefit year.
"Base period employer" and "alternative base period employer" mean any employer who in the base period or alternative base period for any benefit year paid wages to an individual who filed claim for unemployment compensation within such benefit year.
"Base period wages" and "alternative base period wages" mean wages paid to an individual during the base period or alternative base period by all the individual's base period or alternative base period employers.
"Benefit year" with respect to an individual means the fifty-two-week period beginning with the first day of the calendar week in which a valid claim is effective, and thereafter the fifty-two-week period beginning with the first day of the calendar week in which such individual next files a valid claim for benefits after the termination […]
"Benefits" means the money payable to an individual with respect to his or her unemployment.
