By their terms, this section and §237-1 applied only to parties actively doing business as an employer; thus, while plaintiff (surety which issued subcontractor's performance and payment bond) may be taxed on any wages it paid while acting as an employer, it may not be held liable for taxes that accrued while principal (subcontractor) was acting as the employer. 67 F. Supp. 2d 1183.

Probationary teachers receiving wages but not performing services during summer are not unemployed. 56 H. 590, 546 P.2d 1.

President of family corporation, who during three-week period spent three hours preparing bids, was "unemployed". 66 H. 425, 664 P.2d 734.

Severance payments are not wages or remuneration similar to vacation, sickness or holiday pay. Right of recall does not cause employment relationship to continue. 67 H. 588, 699 P.2d 17.

Temporary disability benefits constitute "sickness pay or similar remuneration"; claimants receiving those benefits are not "unemployed". 6 H. App. 195, 715 P.2d 1278.

Cited: 35 H. 855, 870; 46 H. 140, 145, 377 P.2d 715; 46 H. 164, 166, 377 P.2d 932.