PUBLIC LAWS-CH. 117-JUNE 4, 1943 of such benefit either upon his withdrawal from the plan or sys- tem providing for such benefit or upon termination of such plan or system or policy of insurance or of his employment with such employer; "(3) the payment by an employer (without deduction from the remuneration of the individual in employment) (A) of the 53Stat. 175. tax imposed upon an individual in its employ under section 1400 26 U. S.0. ips14dm; Supp. II , 1400. of the Internal Revenue Code; or Post,p.6. "(4) dismissal payments on and after the effective date of this Act, which the employer is not legally required to make. "Earnings." "(d) 'Earnings' means all remuneration payable for personal services, including wages, commissions, and bonuses, and the cash value of all remuneration payable in any medium other than cash whether received from employment, self-employment, or any other work. Gratuities received by an individual in the course of his work shall be treated as earnings. The reasonable cash value of any remuneration payable in any medium other than cash, and a reasonable amount of gratuities shall be estimated and determined in accordance with the regulations prescribed by the Board. "Unemployed "(e) An individual shall be deemed 'unemployed' with respect to any week during which he performs no services and with respect to which no earnings are payable to him, or with respect to any week of less than full-time work if the earnings payable to him with respect to such week are less than his weekly benefit amount. B"period. (f) 'Base period' means the first four out of the last five completed calendar quarters immediately preceding the first day of the indi- vidual's benefit year. enets" (g) The term 'benefits' means the money payments to an indi- vidual, as provided in this Act, with respect to his unemployment. "Benefityear. " "(h) 'Benefit year' with respect to any individual means the fifty- two-consecutive-week period beginning with the first day of the first week with respect to which the individual first files a valid claim for benefits, and thereafter the fifty-two-consecutive-week period beginning with the first day of the first week with respect to which the individual next files a valid claim for benefits after the termina- tion of his last preceding benefit year. Any claim for benefits made Pt, p. 116. in accordance with section 11 (b) of this Act shall be deemed to be a "Valid claim." 'valid claim' for the purposes of this subsection if the individual has during his base period been paid wages for employment by employers equal to not less than whichever is the lesser of (1) twenty- five times his weekly benefit amount, and (2) $250. "computation "(i) The term 'computation date' means the 30th day of June of each year as of which rates of contributions are determined for the next following calendar year, except that the first computation date under the provisions of this Act shall be the last day of the third calendar quarter immediately preceding the effective date of this Act, as of which rates of contribution, commencing with the effective date of this Act, are determined for the remainder of that calendar year. o, prd.'2 "(j) The term 'Board' means the District Unemployment Com- pensation Board established by section 15 of this Act. "Calendar quarter." "(k) 'Calendar quarter' means the period of three consecutive months ending on March 31, June 30, September 30, or December 31, or the equivalent thereof as the Board may by regulation prescribe. '"Distriot." "(1) The term 'District' means the District of Columbia. a"Emp.t f- (m) The phrase 'employment office' means a free public employ- ment office or branch thereof, operated by the Social Security Board or by any department or agency of the United States or by any [57 STAT.
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