61-1-1. Definition of terms. Terms used in this title mean:

(1) "Annual payroll," the total amount of taxable wages paid by an employer during a calendar year for employment;

(2) "Base period," the first four out of the last five completed calendar quarters immediately preceding an individual's benefit year. For an individual who fails to meet the qualifications of § 61-6-4 due to the receipt of temporary total disability payments under worker's compensation, the base period is the first four of the last five completed quarters preceding the disability if a claim for reemployment assistance benefits is filed within twenty-four months of the date on which the individual's disability was incurred. For an individual who fails to meet the minimum requirements of § 61-6-4 due to insufficient wages, the base period is the four completed calendar quarters immediately preceding the individual's benefit year. However, no calendar quarter used in one base period of a valid claim may be used in a subsequent base period;

(3) "Benefit year," the one-year period beginning with the day on which a claimant files a valid new claim for benefits, or the one-year period beginning with the day on which a claimant files a valid new claim after the termination of his last preceding benefit year;

(4) "Benefits," the money payments payable to an unemployed individual, as provided in this title;

(5) "Calendar quarter," the period of three consecutive calendar months ending on March thirty-first, June thirtieth, September thirtieth, or December thirty-first;

(6) "Contributions," the money payments to the state unemployment compensation fund required by this title to finance reemployment assistance benefits;

(7) "Department," the Department of Labor and Regulation created by chapter 1-37;

(8) "Educational service agency," a governmental agency or governmental entity which is established and operated exclusively for the purpose of providing services to one or more educational institutions;

(9) "Employment office," a free public employment office, or branch thereof, operated by this state or maintained as part of a state or federal controlled system of public employment offices;

(10) "Employment security administration fund," the employment security administration fund established by this title;

(11) "Extended benefits," the benefits that are provided in §§ 61-6-49 to 61-6-66, inclusive;

(12) "Fund," the unemployment compensation fund established by this title;

(13) "Hospital," an institution which has been licensed, certified or approved by the State Department of Health as a hospital;

(14) "Institution of higher education," an educational institution which:

(a) Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; and

(b) Is legally authorized in this state to provide a program of education beyond high school; and

(c) Provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, provides an educational program of postgraduate or postdoctoral studies, or provides an educational program of training to prepare students for gainful employment in a recognized occupation; and

(d) Is a public or other nonprofit institution.

Notwithstanding any of the foregoing provisions of this subdivision, all colleges and universities in this state are "institutions of higher education";

(15) "Insured work," employment for employers as defined in §§ 61-1-4 to 61-1-45, inclusive;

(16) "State," a state of the United States of America and the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands;

(17) "Wages," all remuneration paid for services, including commissions and bonuses. The term does not include remuneration described by §§ 61-1-46 to 61-1-50, inclusive. The term includes tips and other remuneration upon which a tax is imposed by the Federal Unemployment Tax Act and the reasonable cash value of remuneration paid in any medium other than cash determined in accordance with rules promulgated pursuant to chapter 1-26 by the secretary of labor and regulation;

(18) "Week," the period or periods of seven consecutive calendar days ending at midnight. The secretary of labor and regulation may promulgate rules pursuant to chapter 1-26 to prescribe that a week is in, within or during that benefit year which includes the greater part. For the purpose of § 61-1-4, if a week includes both December thirty-first and January first, the days of that week up to January first shall be considered one calendar week and the days beginning January first another week;

(19) "Weekly benefit amount," the amount of benefits an individual is entitled to receive for one week of total unemployment. An individual's weekly benefit amount determined for the first week of his benefit year shall constitute his weekly benefit amount throughout the benefit year;

(20) "Reemployment assistance," the cash benefits payable to an individual with respect to the individual's unemployment pursuant to the provisions of this title. When applicable, the term also means cash benefits payable to an individual with respect to the individual's unemployment pursuant to 5 U.S.C. §§ 8501-8525, 26 U.S.C. §§ 3301-3311, 42 U.S.C. §§ 504-504, 1101-1110, and 1321-1324, or pursuant to state laws which have been certified pursuant to 26 U.S.C. § 3304 and 42 U.S.C. § 503. Any reference to reemployment assistance means compensation payable from an unemployment fund as defined in section 3306(f) of the Federal Internal Revenue Code as amended to January 1, 2019.Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802; SL 1939, ch 86, § 1; SL 1941, ch 82, §§ 1, 4; SL 1941, ch 83, §§ 2 to 5; SL 1943, ch 77, § 1; SL 1943, ch 78, § 1; SL 1947, ch 88, §§ 2, 3, 5, 6; SL 1949, ch 76, § 1; SL 1961, ch 105, § 4; SL 1971, ch 276, §§ 1 to 4; SL 1977, ch 420, § 1; SL 1979, ch 348, § 1; SL 1981, ch 368, § 2; SL 1983, ch 22, § 6; SL 1984, ch 333, §§ 3, 4; SL 1985, ch 396, § 1; SL 1993, ch 375, § 14; SL 1993, ch 377, § 1; SL 2005, ch 279, § 1; SL 2009, ch 273, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 33, eff. Apr. 12, 2011; SL 2013, ch 258, § 4; SL 2019, ch 216, § 1.