A. For purposes of this section, “pandemic” means a health state of emergency declared by the Governor.

B. The benefit wages charged to an employer for a given calendar year shall be the total of the benefit wages stated in the notices given to the employer by the Commission. Provided, an employer's benefit wages shall not include wages paid by the employer to any employee who was separated from employment as a direct result of a natural disaster, pandemic, fire, flood or explosion that causes employees to be separated from one employer's employment.