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Unemployment Insurance Base Periods

Standard Base Period (SBP) - The amount a worker earned during the 12-month period consisting of the first four of the five completed calendar quarters prior to a worker's job loss. 

How It Works:  For a worker who lost his job on March 15, 2008, wages earned from January 1, 2008 through March 15, 2008 would be excluded, because that period is an uncompleted calendar quarter.  Earnings from October 1, 2007 through December 31, 2007 would also be excluded, because that period is the fifth of the five most recently completed calendar quarters.  Only wages earned between October 1, 2006 and September 30, 2007 would be used to calculate the workers' eligibility. 

One drawback of the SBP is that it allows for a lag of up to 6 months between the end of the base period and the date a worker becomes unemployed or files a claim.  As a result, SBP fails to take into account the workers most recent work history.  In recognition of this limitation, many states allow substitute base period calculations that expand eligibility for unemployment insurance. 

Alternative Base Period (ABP) - The amount a worker earned during the last 4 completed calendar quarters prior to a job loss.   

How It Works:  For a worker who lost her job on March 15, 2008, the period between January 1, 2008 and March 15, 2008 would still be excluded because that period is an uncompleted calendar quarter.  However, wages earned between January 1, 2007 and December 31, 2007 would be used to calculate her UI eligibility.

ABP expands eligibility by taking more recent wages into account.  In particular, this expansion helps women, new entrants to the labor market, re-entrants to the workforce, and low-wage workers. 

Extended Base Periods (EBP) - Allows workers with no wages in the current base period to use older wages and employment under certain conditions, usually related to illness or injury. 

How It Works:  A worker who was injured on July 20, 2007 and who has collected workers' compensation benefits since then as a result of that injury may use wages and employment earned before the July 20, 2007 injury to establish UI eligibility.

EBP allows ill or injured workers who would not otherwise be eligible for unemployment insurance to receive benefits.    


Standard, Alternative, and Extended Base Periods by State

 State  Standard Base Period  Alternative Base Period  Extended Base Period
 Alabama  First 4 of the last 5 completed quarters.  None.  None.
 Alaska  First 4 of the last 5 completed quarters.  None.  None.
 Arizona  First 4 of the last 5 completed quarters.  None. BP of an individual whose new BY (the one-year period beginning with the first day of the first week of unemployment) overlaps his last preceding BY shall consist of those 4 completed calendar quarters immediately following his previous BP.  Also, for claimants who were totally disabled for a temporary period and received worker's compensation, BP can be the first 4 of the last 5 completed calendar quarters prior to the date of the disability, provided that claim is filed within 2 years of the work-related injury/disability, and within 4 weeks of the last week the individual was considered totally disabled and received workers' compensation.      
 Arkansas  First 4 of the last 5 completed quarters.  None. BP can be extended up to 4 quarters if worker has insufficient wages to establish a claim because of a job-related injury for which the worker received worker's compensation. 
 California  First 4 of the last 5 completed quarters.  None.  None.
 Colorado  First 4 of the last 5 completed quarters.  None.  None.
 Connecticut  First 4 of the last 5 completed quarters.  Last 4 completed quarters.

 Last 4 completed quarters preceding sickness or disability.   
 Delaware  First 4 of the last 5 completed quarters.  None.  None.
 District of  Columbia  First 4 of the last 5 completed quarters.  Last 4 completed quarters.   None.
 Florida  First 4 of the last 5 completed quarters.  None.  None.
 Georgia  First 4 of the last 5 completed quarters.  Last 4 completed quarters.   None.
 Hawaii  First 4 of the last 5 completed quarters.  Last 4 completed quarters.    None.
 Idaho  First 4 of the last 5 completed quarters.  None. A worker with a temporary total disability may elect a BP of the first 4 of the last 5 completed quarters preceding the disability if s/he filed a claim within 3 years from the start of the disability and no later than 6 months after the disability ended. 
 Illinois  First 4 of the last 5 completed quarters.  None. BP may be extended up to 1 year if the claimant received temporary total disability under a workers' compensation or occupational diseases act.   
 Indiana  First 4 of the last 5 completed quarters.  None.  Up to 4 quarters preceding the last day the worker was able to work. 
 Iowa  First 4 of the last 5 completed quarters.  None. BP extended 3 or more quarters if the worker received workers' compensation or weekly indemnity insurance benefits for 3 or more quarters. 
 Kansas  First 4 of the last 5 completed quarters.  None.  Last 4 completed quarters preceding the date of a qualifying injury.   
 Kentucky  First 4 of the last 5 completed quarters.  None. BP extended up to 4 quarters to be substituted on a quarter-by-quarter basis as needed to establish a valid claim or to increase the benefit rate of a claim, if an individual lacks sufficient base-period wages because of a job-related injury, and has received or was eligible to receive workers' compensation provided that the individual did not earn wages for at least 7 weeks of each base period quarter to be substituted and the individual files an unemployment insurance claim no later than 4 weeks after his/her workers' compensation ends.
 Louisiana  First 4 of the last 5 completed quarters.  None.  None.
 Maine  First 4 of the last 5 completed quarters.  None. BP extended up to 4 quarters if 1 quarter has been used in a previous determination.  BY may be extended up to 1 week if there would otherwise be overlapping of the same quarter in 2 consecutive BPs.   
 Maryland  First 4 of the last 5 completed quarters.  None.  None.
 Massachusetts 4 completed calendar quarters preceding the first day of the benefit year Last 3 quarters, plus any weeks of work in quarter in which claim is filed.  Worker may elect to use this ABP if it results in a 10% or more increase in benefits.   

BP extended to 52 weeks if claimant received compensation for temporary total disability under a workers' compensation law for more than 7 weeks of BP.   
 Michigan  First 4 of the last 5 completed quarters. Last 4 completed quarters if individual fails to meet qualifying wage requirements.   None.
 Minnesota  First 4 of the last 5 completed quarters. Last 4 completed calendar quarters, but can only be used for 30 calendar days or more after the end of the last completed quarter, when a wage detail report has been, or should have been, filed for that quarter.  ABP may not include wage credits upon which a prior bY was established. 

Up to 4 quarters depending on length of time a worker received compensation for temporary disability under workers' compensation.

 
 Mississippi  First 4 of the last 5 completed quarters.  None.  None.
 Missouri  First 4 of the last 5 completed quarters.  None.  None.
 Montana   First 4 of the last 5 completed quarters.  None. Up to 4 quarters preceding a disability if a claim was filed within 24 months from the start of the disability. 
 Nebraska  First 4 of the last 5 completed quarters.  None.  None.
 Nevada  First 4 of the last 5 completed quarters.  None. Last 4 quarters preceding BY if 1 quarter has been used in a previous determination.  BY extended up to 1 week if the same quarter would otherwise overlap in 2 consecutive BPs. 
 New Hampshire  First 4 of the last 5 completed quarters.  Last 4 completed quarters.   None.
 New Jersey  First 4 of the last 5 completed quarters. BP may be either 1) last 4 completed quarters, or 2) last 3 completed quarters, plus any weeks of work in quarter in which claim is filed.   None.
 New Mexico  First 4 of the last 5 completed quarters.  Last 4 completed quarters.   None. 
 New York  First 4 of the last 5 completed quarters.  Last 4 completed quarters.   None.
 North Carolina  First 4 of the last 5 completed quarters.  Last 4 completed quarters. 

Up to 4 quarters, if worker has insufficient wages to establish a claim because of a job related injury for which s/he received workers' compensation.
 North Dakota  First 4 of the last 5 completed quarters.  None.  None.
 Ohio  First 4 of the last 5 completed quarters.  Last 4 completed quarters.   None. 
 Oklahoma  First 4 of the last 5 completed quarters.  None.  4 quarters prior to the regular BP. 
 Oregon  First 4 of the last 5 completed quarters.  None. Up to 4 quarters if the worker is disabled for the majority of a quarter.  If the worker received worker's compensation, the BY can be extended up to 4 quarters preceding the illness or injury.
 Pennsylvania  First 4 of the last 5 completed quarters.  None. Last 4 completed quarters immediately preceding the date of the injury if the worker was eligible for workers' compensation during the worker's current BP. 
 Rhode Island  First 4 of the last 5 completed quarters.  Last 4 completed quarters.  

Worker who received workers' compensation and requested reinstatement to a previous position that no longer exists may have BP determined as if she had filed for unemployment insurance on the date of the work-related injury.
 South Carolina  First 4 of the last 5 completed quarters.  None.  None. 
 South Dakota  First 4 of the last 5 completed quarters.  None.  Worker who received temporary total disability payments under workers' compensation may use a BP of the first 4 of the last 5 completed quarters preceding the disability provided that a claim is filed within 24 months of the disability. 
 Tennessee  First 4 of the last 5 completed quarters.  None.   None. 
 Texas  First 4 of the last 5 completed quarters.  None.  First 4 of the last 5 completed quarters preceding a worker's illness or injury if an initial claim is filed within 24 months from the date the illness or injury first occurred.    
 Utah  First 4 of the last 5 completed quarters.  None.   None. 
 Vermont  First 4 of the last 5 completed quarters.  1) Last 4 completed quarters, or if still ineligible,  2) last 3 quarters plus any weeks of work in quarter in which claim is filed.  None.
 Virginia  First 4 of the last 5 completed quarters.  Last 4 completed quarters.   None.
 Washington  First 4 of the last 5 completed quarters.  Last 4 completed quarters.   None. 
 West Virginia  First 4 of the last 5 completed quarters.  None.  None.
 Wisconsin  First 4 of the last 5 completed quarters.  Last 4 completed quarters.   None.
 Wyoming  First 4 of the last 5 completed quarters.  None. Worker who experienced a temporary total disability under workers' compensation may elect a BP consisting of the last 4 completed quarters preceding the date of injury if the worker filed a claim within 3 years of the date of the injury and no more than 60 days after notice of the end of the disability.  

Sources: 

U.S. Department of Labor, Comparison of State Unemployment Laws.

Vicky Lovell, Women and Unemployment Insurance:  Outdated Rules Deny Benefits That Workers Need and Have Earned
IWPR #A132 (Washington, D.C.: Institute for Women's Policy Research, January 2008).

Center for Policy Alternatives, Unemployment Insurance - Options for Reform.

Ariz. Rev. Stat. Ann. § 23-601 et seq.

Ky. Rev. Stat. §  341.00

R.I. Gen. Laws § 28-42-3

 

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