Glossary
Table of Contents

How is the base period determined for employees?

​​How does employment history affect the base period?

How can employees check their base period?

Can the base period vary between states or jurisdictions?

Base Period

Base period refers to the timeframe used to review a worker’s past wages and job history to help determine unemployment benefit eligibility and payment amount.

How is the base period determined for employees?

In most states, as part of unemployment claims management, the base period is calculated using the first four of the last five completed calendar quarters preceding an employee's claim filing. For example, a claim filed in July would typically consider wages earned from April of the previous year through March of the current year. Some states also offer alternative base periods for additional eligibility.

​​How does employment history affect the base period?

Employment history directly affects the base period by determining which wages are included in the calculation. Only earnings within the base period are used to assess eligibility and calculate benefit amounts. As a result, recent job changes, employment gaps, or limited work during that timeframe can impact a person's qualification for unemployment benefits.

How can employees check their base period?

Employees can check their base period by reviewing their wage statement or pay stub and comparing it with the base period dates provided by their state’s unemployment office. Several states also offer online portals where claimants can view their base period and earnings.

Can the base period vary between states or jurisdictions?

Base period rules and their calculation can differ depending on the state or jurisdiction. Depending on the state, the standard base period uses the first four of the last five completed calendar quarters. However, some states offer an alternate base period that considers more recent earnings if the employee does not qualify for benefits under the standard method.

This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.

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