How would you determine Base Period?
Base period is the first four of the last five completed calendar quarters of an employee. The base period is controlled by the effective date of ones claim, not by the date one becomes unemployed. For example, if a person’s claim is effective during the first three months (the first quarter) of the year, then his base period is the first three quarters in last year plus the last quarter of the previous year. This is true even if his claim is effective on March 31, the last day of the quarter. If his claim is effective during the period April 1 through June 30, his base period is the four quarters of the prior year.