[Employer Information]
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Base Period

Benefits which may be payable to a claimant during a benefit year are based on wages paid in the base period, which is the first four of the last five completed calendar quarters immediately preceding the effective date of the claim. In order to qualify as an insured worker, a claimant must have wages for insured work in at least two quarters of their base period; must have been paid wages for insured work of $1,400 or more in one quarter of their base period for claims filed in 2007 and $1,500 or more in one quarter of the base period for claims filed in 2008. Total wages in their base period must be at least one and one-half times their high quarter wages.

Claimants not meeting the above provisions may qualify under an alternate method by having been paid wages for insured work in at least two quarters of their base period with total base period wages which equal one and one-half times the maximum taxable wage base. The taxable wage base for claims filed in 2007 is $11,000. This amount is $12,000 for 2008.