“Most recent employer” means the last non-reimbursing employer prior to the effective date of the initial claim with whom an individual’s work record exceeded 12 consecutive weeks of employment while such individual received no benefits under N.H. Rev. Stat. Chapter 282-A provided that the employer provided employment, or from which wages in employment were paid or are payable, between the beginning of the base period, whether primary or alternate, and the benefit year ending of the claim year.