SECTION XII. - Definition of Terms

Administrative Review: Review of a contribution's determination.

Appeal: A request for review of a determination or reconsideration issued by a deputy examiner.

Appeal Referee: A person who acts as an administrative law judge at a hearing resulting from an appeal of a deputy examiner's determination or reconsideration.

Average Annual Payroll: The average of the taxable payrolls of an eligible contributing employer for the last three calendar years immediately preceding the computation date. For certain new employers, the average is computed by using the last two calendar years.

Base Period: The first four quarters of the last five completed calendar quarters immediately preceding the first day of a benefit year.

Benefit Cost Payment: Quarterly tax payments made by rated governmental employers.

Benefit Determination: A determination by a deputy examiner of the Kansas Department of Labor with respect to a person's eligibility or qualification of unemployment insurance benefits.

Board of Review: A group of three individuals who decide appeals of a referee's decision.

Claimant: An individual who is seeking unemployment insurance benefits.

Contributing Employer: Any employer, other than a reimbursing employer or rated governmental employer, who pays contributions each quarter based upon a contribution rate and a taxable wage base as determined in the law.

Contributions: Quarterly tax payments made by contributing employers.

Contributions Determination: A decision by the Contributions Branch concerning liability determinations, rate or benefit payment protests, and the transfer of experience rating factors.

Deputy Examiner: An individual who reviews the information received from the claimant and the employer and makes the initial determination or reconsideration of the claimant's eligibility.

Disqualification: A denial of unemployment insurance benefits.

Duration of Unemployment (Disqualification): Period of time commencing with the effective date of a determination of disqualification to receive unemployment insurance benefits and ending when the individual has returned to insured work and earned three or eight times his weekly benefit amount.

Eligible Employer: A contributing or rated governmental employer who has been subject to the Employment Security Law for a sufficient period of time to have its contribution rate or benefit cost rate computed based upon its own actual and potential risk of unemployment.

Employer: An individual or entity that is subject to the Kansas Employment Security Law.

Extended Benefits: Additional benefits allowed, based upon economic conditions, when regular benefits have been exhausted.

Governmental Employers: The State of Kansas and its political subdivisions including counties, cities, townships, water districts, cemetery districts, and any other governmental units.

Issue: A question of fact or law to be decided.

Indian Tribe: Tribal units, (subdivisions, subsidiaries or business enterprises wholly owned by such Indian tribes.

Judicial Review: Review by the district court or appellate court of the final decision by the Secretary of the Kansas Department of Labor.

Monetary Determination: A determination notifying the claimant of "base period wages" and whether the wages are sufficient to qualify for benefits. If sufficient, then a weekly benefit amount and total benefit amount are established for the benefit year.

Negative Account Balanced Employer: An eligible contributing employer whose total benefits charged have exceeded all contributions paid.

Nonmonetary Determination: A determination that is not based on wages (money). It is issued by the district office or Unemployment Insurance Benefits Unit and advises both the employer and the claimant that either a denial of benefits has or has not been assessed. Either party has appeal rights. The appeal must be filed within 16 days of the mailing date.

Payments in Lieu of Contributions: Payments that equal the full amount of regular benefits, plus one half of extended benefits for nonprofit employers and payments that equal the full amount of regular benefits, plus the full amount of extended benefits for governmental employers.

Rated Governmental Employer: A governmental unit that elects to make benefit cost payments based upon the governmental employer rate and total wages.

Reconsideration: Review of a benefit determination upon the timely request of an employer or claimant.

Reimbursing Employer: A governmental unit, Indian Tribe or nonprofit organization described in Section 501(c)(3) of the Federal Internal Revenue Code that elects to make reimbursing payments in lieu of contributions.

Total Benefit Amount: The total benefits an individual is entitled to receive during the benefit year.

Weekly Benefit Amount: The amount that an individual may receive as weekly benefits that are based on highest quarterly earnings from the base period.