last updated August 12, 2003

Who Gets Charged For a Claim?
What Is a Base Period?
How Do They Figure the Base Period?

... Benefit charges are assessed against the account of the employer for whom the claimant worked during the Base Period, even if that employer was not the last one who the claimant worked for. All charges during the Benefit Year are assessed to the same Base Period. Here is how the Base Period is established in each state:
In ALthe Base Period is the first four of the last five completed calendar quarters.
In AKthe Base Period is the first four of the last five completed calendar quarters.
(May be extended four quarters if he was disabled)
In AZthe Base Period is the first four of the last five completed calendar quarters.
OR the first 4 of the last 5 before he was disabled.
In ARthe Base Period is the first four of the last five completed calendar quarters.
In CAis the four quarters ending 4 to 7 months before the claim was made
In COthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters preceeding a disability)
In CTthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters if he was disabled)
In DEthe Base Period is the first four of the last five completed calendar quarters.
In DCthe Base Period is the first four of the last five completed calendar quarters.
In FLthe Base Period is the first four of the last five completed calendar quarters.
In GAthe Base Period is the first four of the last five completed calendar quarters.
In HIthe Base Period is the first four of the last five completed calendar quarters.
In IDthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters preceeding a disability)
In ILthe Base Period is the first four of the last five completed calendar quarters.
(May be extended a year if claimant recieved disability)
In INthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters for a disability)
In IAthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 3 quarters for a disability)
In KSthe Base Period is the first four of the last five completed calendar quarters.
In KYthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters for a disability)
In LAthe Base Period is the first four of the last five completed calendar quarters.
In MEthe Base Period is the first four of the last five completed calendar quarters.
OR the last 4 quarters, if that doesn't work.
In MDthe Base Period is the first four of the last five completed calendar quarters.
In MAthe Base Period is the first four of the last five completed calendar quarters.
OR the 52 weeks before the claim, if needed to meet earnings requirements
In MIthe Base Period is the 52 weeks before the claim
In MNthe Base Period is the first four of the last five completed calendar quarters.
(May be extended four quarters if disabled)
In MSthe Base Period is the first four of the last five completed calendar quarters.
In MOthe Base Period is the first four of the last five completed calendar quarters.
In MTthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters preceeding a disability)
In NEthe Base Period is the last four quarters.
In NVthe Base Period is the first four of the last five completed calendar quarters.
OR first 4 of last five quarters before a disability.
In NHthe Base Period is the previous Calendar Year
In NJthe Base Period is the first four of the last five completed calendar quarters.
In NMthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters preceeding a disability)
In NYthe Base Period is first 52 of the preceeding 53 weeks.
(plus as many weeks as he received worker's comp.)
In NCthe Base Period is the first four of the last five completed calendar quarters.
(may be extended 4 quarters if recieved diasability)
In NDthe Base Period is the first four of the last five completed calendar quarters.
In OHthe Base Period is the first four of the last five completed calendar quarters.
OR the last four quarters if that doesn't work.
In OKthe Base Period is the first four of the last five completed calendar quarters.
In ORthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters preceeding a disability)
In PAthe Base Period is the first four of the last five completed calendar quarters.
In PRthe Base Period is the first four of the last five completed calendar quarters.
In RIthe Base Period is the first four of the last five completed calendar quarters.
OR the last four quarters if that doesn't work.
In SCthe Base Period is the first four of the last five completed calendar quarters.
In SDthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters preceeding a disability)
In TNthe Base Period is the first four of the last five completed calendar quarters.
In TXthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters preceeding a disability)
In UTthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters preceeding a disability)
In VTthe Base Period is the first four of the last five completed calendar quarters.
OR the last four quarters if that doesn't work.
OR the last 3 quarters plus any earnings in this quarter, if that doesn't work
In VAthe Base Period is the first four of the last five completed calendar quarters.
In VIthe Base Period is the first four of the last five completed calendar quarters.
In WAthe Base Period is the first four of the last five completed calendar quarters.
OR the last four quarters if that doesn't work.
In WVthe Base Period is the first four of the last five completed calendar quarters.
In WIthe Base Period is the first four of the last five completed calendar quarters.
In WYthe Base Period is the first four of the last five completed calendar quarters.
(May be extended 4 quarters preceeding a disability)