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- Alaska Statutes.
- Title 23. Labor and Workers' Compensation
- Chapter 20. Alaska Employment Security Act
- Section 310. Definitions For AS 23.20.280
previous: Section 305
. Application For Review.
next: Section 315
. Coverage Determination.
AS 23.20.310. Definitions For AS 23.20.280
In AS 23.20.280
- (1) "business" means a trade or business or a part of the trade or business;
- (2) "computation date" means June 30 of the year immediately preceding the calendar year for which the contribution rates
- (3) "computation year" means the 12 months beginning July 1 and ending June 30;
- (4) "knowingly" has the meaning given in AS 11.81.900;
- (5) "payroll" means all wages paid by an employer to individuals in the employ of the employer for service in employment
as defined in this chapter;
- (6) "qualifying period" means the three-year period of 12 consecutive calendar quarters ending on the computation date;
for an employer who has not been subject to this chapter during each of the 12 calendar quarters ending with the
computation date, "qualifying period" means the period ending with the computation date and beginning with the first
calendar quarter in the 12 quarter period in which the employer was subject to this chapter, but in no event shall an
employer's qualifying period be less than the four consecutive calendar quarters ending with the computation date; an
employing unit is subject to this chapter beginning with the start of the first quarter in which the employing unit
pays wages under this chapter, and ending with the end of the calendar quarter in which either the employing unit files
closing contribution and wage reports under regulations adopted by the department, or the account is closed by the
independent action of the commissioner;
- (7) "quarterly payroll" means all wages paid by the employer during a calendar quarter;
- (8) "ratable payroll" means that part of an employer's payroll for the four consecutive calendar quarters ending on the
computation date as is subject to payment of contributions; for the purpose of determining the rate for a newly subject
employer under AS 23.20.280
- 23.20.310 the definition of employment in force at
the time that the employer becomes subject to this chapter applies to service performed for the employer before the
date on which the employer becomes subject;
- (9) "recklessly" has the meaning given in AS 11.81.900;
- (10) "reserve rate" means the ratio of the total amount available for benefits in the unemployment trust fund on September
30, immediately following the computation date, to the payroll of employers required to pay contributions under the
provisions of AS 23.20.165
for the 12 consecutive calendar months ending on the computation date, expressed as a percentage.
Article 05. COVERAGE
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