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HARRY HUGHES, Governor
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547
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the total base period wages paid to the individual by all his
base period employers.
(ii) If benefits paid to an individual are
based on wages paid by two or more employers who are liable for
payments in lieu of contributions, the amount of benefits payable
by each such employer shall be an amount which bears the same
ratio to the total benefits paid to the individual as the total
base period wages paid to the individual by that employer bear to
the total base period wages paid to the individual by all of his
base period employers.
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20.
As used in this article, unless the context clearly requires
otherwise:
(n) "Wages" means all remuneration for personal services,
including commissions and bonuses and the cash value of all
compensation in any medium other than cash. The reasonable cash
value of compensation in any medium other than cash shall be
estimated and determined in accordance with rules prescribed by
the Executive Director. Amounts paid to traveling salesmen or
other individuals as allowance or reimbursement for traveling or
other expenses incurred on the business of the employing unit
shall be deemed to constitute wages only to the extent of the
excess of those amounts over the expenses actually incurred and
accounted for by the individual to his employing unit. "Wages"
does not include:
(1) That part of renumeration which, beginning
January 1, 1972, is in excess of $4,200 [and], beginning January
1, 1978, is in excess of $6,000, BEGINNING JANUARY 1, 1983, IS IN
EXCESS OF $7,000, AND BEGINNING JANUARY 1, 1984, IS IN EXCESS OF
$7,500 paid during the calendar year to an individual by an
employer, or his predecessor, or by a combination of both the
employer and his predecessor, with respect to employment in this
State or any other state if the employee was in a continuous
period of employment immediately before and immediately
subsequent to transfer of business. The term predecessor as used
in this subsection shall mean the same as it means in § 8(c)(6)
of this article. However, if the maximum amount of wages taxable
under the Federal Unemployment Tax Act or any other federal tax
law against which credit may be taken for contributions into a
state unemployment insurance fund is increased, in the future over
and above the amount of [$6,000] $7,000 in any calendar year, the
limitation set forth in this section shall automatically increase
to the amount required by the federal law.
21.
(a) As used in this section, unless the context clearly
requires otherwise --
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