Louisiana Revised Statutes Tit. 23, § 1542. Definition of terms

(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.