V.I. Code tit. 24, § 302 (2019)
2019 US Virgin Islands Code|Title 24 - Labor|Chapter 12 - Virgin Islands Unemployment Insurance|§ 302. Definitions

 As used in this chapter, unless the context clearly requires otherwise— (a) “American vessel” means any vessel documented or numbered under the laws of the United States; and any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew performs service solely for one or more citizens or residents of the United States or corporations organized under the laws of the United States, of any State, or of the Virgin Islands, and the term “American aircraft” means an aircraft registered under the laws of the United States. (b) “Base period” means the first 4 of the last 5 completed calendar quarters immediately preceding the first day of an individual's benefit year. With respect to claims filed under the arrangement for combining wages and employment provided for in section 314(b), “base period” means the base period of the paying state. (c) “Benefits” means the money payments payable to an individual, as provided in this chapter, with respect to his unemployment. (d) “Benefit year” means the 1-year period beginning with the first day of the week in which an insured worker first files a request for determination of his insured status, and thereafter the 1-year period beginning with the first day of the week as of which he files such request after the end of his last preceding benefit year. The filing of a notice of unemployment shall be deemed a request for determination of insured status if a current benefit year has not previously been established. With respect to claims filed under the arrangement for combining wages and employment provided for in section 314(b), “benefit year” means the benefit year of the paying state. (e) “Calendar quarter” means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31. (f) “Claimant” means an individual who has filed a request for a determination of insured status, a notice of unemployment, a certification for waiting-week credit, or a claim for benefits. (g) “Commissioner” means the Commissioner of Labor of the Virgin Islands or his duly authorized representative. (h) “Contributions” means the money payments required by this chapter to be made into the Unemployment Fund by an employer required to make such payments under section 308(b). “Payments in lieu of contributions” means an amount equal to the amount of regular benefits plus one half of the extended benefits to be paid into the Unemployment Fund by an employer who has elected such method of payment or is required to make such payments. Governmental entities liable for payments in lieu of contributions shall pay into the Unemployment Fund 100 percent of the amount of extended benefits based on service in their employ for weeks of unemployment beginning on or after January 1, 1979. (i) “Employer” means: (1) any employing unit which for some portion of a day within the preceding or current calendar year has or had in employment one or more individuals; (2) for the effective period of its election pursuant to section 307 of this title, any employing unit which has elected to become subject to this chapter; and (3) any person who during any calendar quarter in the calendar year or the preceding calendar year paid cash wages of $500 or more for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority; provided, however, that a person treated as an employer under paragraph (3) of this subsection shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) of this subsection unless such person is treated as an employer under paragraph (1) or (2) of this subsection with respect to such other service. (j) “Employing unit” means: (1) Any individual or type of organization including the Government of the Virgin Islands and any other governmental entity referred to in section 302(k)(1)(B), any partnership, association, trust, estate, joint stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor of any of the foregoing, or the legal representative of a deceased person, which has, or subsequent to December 31, 1961, had, one or more individuals performing service for it within the Virgin Islands. (2) All individuals performing service within the Virgin Islands for any employing unit which maintains two or more separate establishments within the Virgin Islands shall be deemed to be performing service for a single employing unit for all the purposes of this chapter. (3) Each individual engaged to perform or to assist in performing the work of any person in the service of an employing unit shall be deemed to be engaged by such employing unit for all the purposes of this chapter, whether such individual was engaged or paid directly by such employing unit or by such person, provided the employing unit had actual or constructive knowledge of the work. (k) “Employment” means: (1) any service performed prior to January 1, 1978, which was employment as defined in this subsection prior to such date and, subject to the other provisions of this subsection, (A) service performed after December 31, 1977, including service in interstate commerce by (i) any officer of a corporation; or (ii) any individual who under subdivision (5) of this subsection shall be deemed to perform service in employment subject to this chapter; or (iii) any individual other than an individual who is an employee under subdivision (i) or (ii) who performs services for remuneration for any person— (I) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal; (II) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for sideline sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations; (III) a life insurance salesman; or (IV) a home-worker performing work, according to specifications furnished by the person for whom services are performed on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; Provided, that for the purposes of subparagraph (iii) above the term “employment” shall include services in subparagraphs (I), (II), (III), and (IV) above performed after December 31, 1977, only if the contract of service contemplates that substantially all of the services are to be performed personally by such individual, the individual does not have a substantial investment in facilities used in connection with the performance of the services (other than facilities for transportation) and the services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed; (B) service performed after December 31, 1977, in the employ of the Government of the Virgin Islands or any political subdivision thereof or any instrumentality of any one or more of the foregoing which is wholly owned by the Government of the Virgin Islands and one or more other States or political subdivisions, or any service performed in the employ of any instrumentality of the Government of the Virgin Islands or of any political subdivision of the Virgin Islands and one or more other States or political subdivisions, provided that such service is excluded from “employment” as defined in the Federal Unemployment Tax Act by section 3306(c)(7) of that Act and is not excluded from “employment” under section 302(k)(1)(D) of this chapter. (C) service performed after December 31, 1977, by an individual in the employ of a religious, charitable, educational or other organization which is excluded from the term “employment” as defined in the Federal Unemployment Tax Act solely by reason of section 3306(c)(8) of this chapter; (D) for the purposes of paragraphs (B) and (C) the term “employment” shall be subject to the exclusions in section 302(k)(6); (E) the term “employment” shall include the service of an individual who is a citizen of the United States, performed outside the United States (except in Canada), after December 31, 1977, in the employ of an American employer (other than service which is deemed “employment” under the provisions of subparagraphs (2) and (3) of this subsection or the parallel provisions of another State's law), if: (i) the employer's principal place of business in the United States is located in the Virgin Islands; or (ii) the employer has no place of business in the United States, but (I) the employer is an individual who is a resident of the Virgin Islands; or (II) the employer is a corporation which is organized under the laws of the Virgin Islands; or (III) the employer is a partnership or a trust and the number of the partners or trustees who are residents of the Virgin Islands is greater than the number who are residents of any one other State; or (iii) none of the criteria of divisions (i) and (ii) of this subparagraph is met but the employer has elected coverage in the Virgin Islands or, the employer having failed to elect coverage in any State, the individual has filed a claim for benefits, based on such service, under the law of the Virgin Islands. (iv) An “American employer”, for purposes of this paragraph, means a person who is (I) an individual who is a resident of the United States; or (II) a partnership if two-thirds or more of the partners are residents of the United States; or (III) a trust, if all of the trustees are residents of the United States; or (IV) a corporation organized under the laws of the United States or of any State. (F) Notwithstanding section 302(k)(2), all service performed after December 31, 1961, by an officer or member of the crew of an American vessel or aircraft, if the operating office, from which the operations of such aircraft or such vessel operating on navigable water within or within and without the United States are ordinarily and regularly supervised, managed, directed and controlled, is within the Virgin Islands; and (G) Notwithstanding any other provisions of this subsection, service with respect to which a tax is required to be paid under any Federal law imposing a tax against which credit may be taken for contributions required to be paid into a State unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this act. (H) The term “employment” shall include an individual's service after December 31, 1977, wherever performed within the United States or Canada if such service is not covered under the unemployment compensation law of any other State or Canada and the place from which the service is directed or controlled is in the Virgin Islands. (I)  (i) For the purposes of this subsection (k), with respect to service performed after December 31, 1977, by an individual in agricultural labor as defined in subparagraph (J) of this paragraph, any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person shall be treated as an employee of such crew leader— (I) if such crew leader holds a valid certificate of registration under the Farm Labor Registration Act of 1963; or substantially all the members of such crew operate or maintain tractors, mechanized harvesting or crop-dusting equipment, or any other mechanized equipment, which is provided by such crew leader; and (II) if such individual is not an employee of such other person within the meaning of subparagraph (A) of subsection (k)(1). (ii) For the purposes of this subparagraph (I), in the case of any individual who is furnished by a crew leader to perform service in agricultural labor for any other person and who is not treated as an employee of such crew leader under division (i)— (I) such other person and not the crew leader shall be treated as the employer of such individual; and (II) such other person shall be treated as having paid cash remuneration to such individual in an amount equal to the amount of cash remuneration paid to such individual by the crew leader (either on his own behalf or on behalf of such other person) for the service in agricultural labor performed for such other person. (iii) For the purposes of this subparagraph (I), the term “crew leader” means an individual who— (I) furnishes individuals to perform service in agricultural labor for any other person, (II) pays (either on his own behalf or on behalf of such other person) the individuals so furnished by him for the service in agricultural labor performed by them, and (III) has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person. (J) For the purposes of subparagraph (I) of this paragraph, the term “agricultural labor” means remunerated service: (i) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife; (ii) in the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm; (iii) in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended (46 Stat. 1550, section 3; 12 U.S.C. 114j) or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes; (iv)  (I) in the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed; (II) in the employ of a group of operators of farms (or a cooperative organization of which such operators are members) in the performance of service described in subdivision (I), but only if such operators produced more than one-half of the commodity with respect to which such service is performed; (III) the provisions of subdivisions (I) and (II) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; or (v) on a farm operated for profit if such service is not in the course of the employer's trade or business. (vi) As used in this subparagraph (J), the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, plantations, ranches, nurseries, ranges, green-houses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. (2) The term “employment” shall include an individual's entire service performed within, or both within and without, the Virgin Islands if the service is localized in the Virgin Islands. Service shall be deemed to be localized in the Virgin Islands if— (A) the service is performed entirely within the Virgin Islands; or (B) the service is performed both within and without the Virgin Islands but the service performed without the Virgin Islands is incidental to the individual's service within the Virgin Islands; for example, is temporary or transitory in nature or consists of isolated transactions. (3) The term “employment” shall include an individual's entire service, performed within, or both within and without, the Virgin Islands if the service is not localized in any place but some of the service is performed in the Virgin Islands and— (A) the individual's base of operations is in the Virgin Islands; or (B) if there is no base of operations, then the place from which service is directed or controlled is in the Virgin Islands; or (C) the individual's base of operations or place from which such service is directed or controlled is not in any place in which some part of the service is performed, but the individual's residence is in the Virgin Islands. (4) Service covered by an election pursuant to section 307 of this title, and service covered by an election duly approved by the Director in accordance with an arrangement pursuant to section 314(c) of this title shall be deemed to be employment during the effective period of the election. (5) Service performed by an individual shall be deemed to be employment subject to this chapter irrespective of whether the common-law relationship of master and servant exists, unless and until it is shown to the satisfaction of the Director that— (A) such individual has been and will continue to be free from control and direction in connection with the performance of such service, both under his contract for the performance of service and in fact; and (B) such service is performed either outside the usual course of the business for which the service is performed or is performed outside of all the places of business of the enterprise for which the service is performed; and (C) such individual is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the service performed. (6) The term “employment” shall not include— (A) service not in the course of the employing unit's trade or business performed in any calendar quarter by an individual unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employing unit to perform such service. For the purposes of this paragraph, an individual shall be deemed to be regularly employed by an employing unit during a calendar quarter only if: (i) on each of some 24 days during such quarter such individual performs such service for some portion of the day, or (ii) such individual was regularly employed (as determined under clause (i)) by such employing unit in the performance of such service during the preceding calendar quarter; (B) service performed by an individual in any calendar quarter in the employ of an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 of the Federal Internal Revenue Code, if the remuneration for such service is less than $50; (C)  (i) service performed in the employ of a school, college or university, if such service is performed by a student who is enrolled and is regularly attending classes at such school, college or university and (ii) service performed by an individual under the age of 22 who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at a place where its educational activities are carried on, as a student in a full-time program, taken for credit at such institution, which combines academic instruction and work experience, if such service is an integral part of such program, and such institution has so certified to the employer, except that this subparagraph shall not apply to service performed in a program established for or on behalf of an employer or group of employers. (D) service performed in the employ of a hospital, if such service is performed by a patient of such hospital as defined in subsection (m). (E) service performed (i) in the employ of a church or convention or association of churches or in the employ of an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches; or (ii) by a duly ordained, commissioned or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order; or (iii) in the employ of a governmental entity referred to in section 302(k)(1)(B) if such service is performed by an individual in the exercise of duties— (I) as an elected official; (II) as a member of a legislative body, or a member of the judiciary, of the Virgin Islands; (III) as a member of the Virgin Islands National Guard or Air National Guard; (IV) as an employee serving on a temporary basis in case of fire, storm, earthquake, flood or similar emergency; (V) in a position which, under or pursuant to the laws of the Virgin Islands is designated as (i) a major nontenured policymaking or advisory position, or (ii) a policymaking or advisory position the performance of the duties of which ordinarily does not require more than 8 hours per week; (iv) in a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury or providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market, by an individual receiving such rehabilitation or remunerative work; or (v) as part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any Federal agency or an agency of a State or a political subdivision thereof by an individual receiving work relief or work training; Provided, That this exclusion shall not apply to services performed for which the Comprehensive Employment and Training Act of 1973, as amended, requires unemployment insurance coverage; or (vi) by an inmate of a custodial or penal institution. (F) notwithstanding subsection (k)(2) of this section, service performed by an officer or member of the crew of an American vessel or American aircraft on or in connection with such vessel or aircraft, if the operating office, from which the operations of such aircraft, or vessel operating on navigable waters, within or within and without the United States are ordinarily and regularly supervised, managed, directed and controlled, is without the Virgin Islands; (G) service performed on or in connection with a vessel not an American vessel or an aircraft not an American aircraft by an individual if he performed service on and in connection with such vessel when outside the United States or the Virgin Islands; (H) service performed by an individual in (or as an officer or member of the crew of a vessel while it is engaged in) the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds, or other aquatic forms of animal and vegetable life (including service performed by any such individual as an ordinary incident to any such activity), except: (i) service performed in connection with the catching or taking of salmon or halibut, for commercial purposes, and (ii) service performed on or in connection with a vessel of more than 10 net tons (determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States); (I) service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of 21 and not the head of a family in the employ of his father or mother; (J) Subject to the provisions of section 3305(b) of the Federal Internal Revenue Code, service performed in the employ of the United States Government or an instrumentality of the United States exempt under the Constitution of the United States from the contributions imposed by this chapter, except that to the extent that the Congress of the United States shall permit States to require any instrumentalities of the United States to make payments into an unemployment fund under a State employment security law, all of the provisions of this chapter shall apply to such instrumentalities, and to service performed for such instrumentalities, in the same manner, to the same extent, and on the same terms as to all other employers, employing units, individuals, and service: Provided, That if the Virgin Islands shall not be certified for any year by the Secretary of Labor under section 3304(c) of the Federal Unemployment Tax Act, the payments required of such instrumentalities with respect to such year shall be refunded by the Commissioner from the Fund in the same manner and within the same periods as is provided in section 309(d) with respect to contributions erroneously collected; (K) service with respect to which unemployment insurance is payable under an unemployment insurance program established by an Act of Congress; (L) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative); (M) service performed in the employ of an international organization; (N) service covered by an election duly approved by the agency charged with the administration of any state or federal employment security law, in accordance with an arrangement pursuant to section 314(c) of this title during the effective period of such election; (O) service performed by alien contract workers imported into the Virgin Islands for crop harvesting purposes. (l) “Employment office” means a free public employment office or branch thereof operated by this or any state as a part of a state-controlled system of public employment offices or by a federal agency or any agency of a foreign government charged with the administration of an unemployment insurance program or of free public employment offices. (m) “Hospital” means an institution which has been approved or certified by the Commissioner of Health of the Virgin Islands as a hospital and licensed as such by the Government of the Virgin Islands. (n)  (1) “Institution of higher education” means 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; (B) is legally authorized in the Virgin Islands to provide a program of education beyond high school; (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, a program of post-graduate or post-doctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation; and (D) is a public or other nonprofit institution. (E) Notwithstanding any of the foregoing provisions of this subsection, all colleges and universities in the Virgin Islands are institutions of higher education for purposes of this section. (2) An institution is an educational institution (other than an institution of higher learning) if— (A) it is an educational institution (except an institution of higher education as defined in section 3304(f) of the Federal Unemployment Tax Act) in which participants, trainees, or students are offered an organized course of study or training designed to transfer to them knowledge, skills, information, doctrines, attitudes or abilities from, by or under the guidance of an instructor or teacher; (B) it is approved, licensed or issued a permit to operate as a school by the Government of the Virgin Islands or such department or agency thereof that is authorized within the Virgin Islands to approve, license or issue a permit for the operation of a school; and (C) the courses of study or training which it offers are academic, technical, trade, or preparation for employment in a recognized occupation. (o) “Insured work” means work for any employer as defined in section 302(i) of this title. (p) “Insured worker” means an individual who, with respect to a base period, meets the wage and employment requirement of section 303(a) of this title. (q) “State” includes the states of the United States of America, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands. (r) “Wages” means: (1) Any remuneration for service from whatever source, including commissions and bonuses and the cash value of remuneration in any medium other than cash. Gratuities customarily received by an individual in the course of his service from persons other than his employing unit and reported by such individual to his employer shall be treated as wages received from his employing unit. Back pay awarded under any statute of the Virgin Islands or of the United States shall be treated as wages. The reasonable cash value of remuneration in any medium other than cash shall be estimated and determined in accordance with regulations prescribed by the Director. If the remuneration of an individual is not based upon a fixed period or duration of time or if his wages are paid at irregular intervals or in such manner as not to extend regularly over the period of employment, for the purpose of a determination of insured status only, the wages shall be allocated to weeks or quarters in accordance with regulations prescribed by the Director. Such regulations shall, so far as possible, produce results reasonably similar to those which would prevail if the individual were paid his wages at regular intervals. (2) Notwithstanding the provisions of paragraph (1) of this subsection, the term wages shall not include— (A) the amount of any payment (including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide for any such payment), to, or on behalf of, an individual or any of his dependents under a plan or system established by an employing unit which makes provision generally for individuals performing service for it (or for such individuals generally and their dependents) or for a class or classes of such individuals (or for a class or classes of such individuals and their dependents), on account of: (i) retirement, or (ii) sickness or accident disability, or (iii) medical or hospitalization expenses in connection with sickness or accident disability, or (iv) death; (B) the amount of any payment by an employing unit to an individual performing service for it (including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement; (C) the amount of any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, by an employing unit to, or on behalf of, an individual performing services for it after the expiration of 6 calendar months following the last calendar month in which the individual performed services for such employing unit; (D) the amount of any payment by an employing unit to, or on behalf of, an individual performing services for it or his beneficiary (i) from or to a trust described in section 401(a) of the Federal Internal Revenue Code of 1954 as exempt from tax under section 501(a) of such code at the time of such payment unless such payment is made to an individual performing services for the trust as remuneration for such services and not as a beneficiary of the trust, or (ii) under or to an annuity plan which, at the time of such payments, is a plan described in section 403(a) of the Federal Internal Revenue Code of 1954, or (iii) to a bond purchase plan which, at the time of such payment, is a qualified bond purchase plan described in section 405(a) of the Federal Internal Revenue Code of 1954; (E) the amount of any payment made by an employer unit (without deduction from the remuneration of the individual in its employ) of the tax imposed upon an individual in its employ under section 3101 of the Federal Internal Revenue Code of 1954 with respect to service; or (F) remuneration paid in any medium other than cash to an individual for service not in the course of the employing unit's trade or business; (G) the amount of any payment (other than vacation or sick pay) to an individual after the month in which he attains the age of 65, if he did not perform services for the employing unit in the period for which such payment is made. (H) Remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 of the Federal Internal Revenue Code of 1954; (I) back pay awarded by an order directed solely to a union where the employer is not a party to the proceeding; or (J) any payment or series of payments by an employer to an employee or any of his dependents which is paid (i) upon or after the termination of an employee's employment relationship because of death, retirement for disability, or retirement after attaining an age specified in the plan referred to in subparagraph (ii) or in a pension plan of the employer; and (ii) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents), other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated. (K) Notwithstanding any other provisions of this subsection, the term “wages” shall include remuneration with respect to which a tax is required to be paid under the Federal Unemployment Tax Act; and remuneration which, as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, pursuant to such act, to be “wages” under this chapter. (s) “Waiting week” means the first week of unemployment occurring in a benefit year in which the worker has complied with all the requirements of section 304 of this title. (t) “Week” means such period of 7 consecutive days as the Commissioner may by regulation prescribe. (u) “Week of unemployment” with respect to an individual means any week during which he performs less than full-time work for any employing unit if the wages payable to him with respect to such week are less than $15 plus one and one-third times his weekly benefit amount. (v) “Unemployment Fund” means the Virgin Islands Unemployment Insurance Trust Fund. (w) “Estimated wages” means that amount determined by the Commissioner based on an employer's past wage and contribution reports. (x) “Alternate base period” means the most recent four completed calendar quarters immediately preceding the first day of an individual's benefit year which is substituted for the base period pursuant to section 303(b)(3), and with respect to a combined-wage claim pursuant to the arrangement approved by the United States Secretary of Labor in accordance with section 314(b), the period applicable under the unemployment compensation law of the paying state.