## Who Gets Charged For a Claim? | ||||

... 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 AL | the Base Period is the first four of the last five completed calendar quarters. | |||

In AK | the Base Period is the first four of the last five completed calendar quarters. (May be extended four quarters if he was disabled) | |||

In AZ | the 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 AR | the Base Period is the first four of the last five completed calendar quarters. | |||

In CA | is the four quarters ending 4 to 7 months before the claim was made | |||

In CO | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters preceeding a disability) | |||

In CT | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters if he was disabled) | |||

In DE | the Base Period is the first four of the last five completed calendar quarters. | |||

In DC | the Base Period is the first four of the last five completed calendar quarters. | |||

In FL | the Base Period is the first four of the last five completed calendar quarters. | |||

In GA | the Base Period is the first four of the last five completed calendar quarters. | |||

In HI | the Base Period is the first four of the last five completed calendar quarters. | |||

In ID | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters preceeding a disability) | |||

In IL | the Base Period is the first four of the last five completed calendar quarters. (May be extended a year if claimant recieved disability) | |||

In IN | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters for a disability) | |||

In IA | the Base Period is the first four of the last five completed calendar quarters. (May be extended 3 quarters for a disability) | |||

In KS | the Base Period is the first four of the last five completed calendar quarters. | |||

In KY | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters for a disability) | |||

In LA | the Base Period is the first four of the last five completed calendar quarters. | |||

In ME | the Base Period is the first four of the last five completed calendar quarters. OR the last 4 quarters, if that doesn't work. | |||

In MD | the Base Period is the first four of the last five completed calendar quarters. | |||

In MA | the 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 MI | the Base Period is the 52 weeks before the claim | |||

In MN | the Base Period is the first four of the last five completed calendar quarters. (May be extended four quarters if disabled) | |||

In MS | the Base Period is the first four of the last five completed calendar quarters. | |||

In MO | the Base Period is the first four of the last five completed calendar quarters. | |||

In MT | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters preceeding a disability) | |||

In NE | the Base Period is the last four quarters. | |||

In NV | the Base Period is the first four of the last five completed calendar quarters. OR first 4 of last five quarters before a disability. | |||

In NH | the Base Period is the previous Calendar Year | |||

In NJ | the Base Period is the first four of the last five completed calendar quarters. | |||

In NM | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters preceeding a disability) | |||

In NY | the Base Period is first 52 of the preceeding 53 weeks. (plus as many weeks as he received worker's comp.) | |||

In NC | the Base Period is the first four of the last five completed calendar quarters. (may be extended 4 quarters if recieved diasability) | |||

In ND | the Base Period is the first four of the last five completed calendar quarters. | |||

In OH | the Base Period is the first four of the last five completed calendar quarters. OR the last four quarters if that doesn't work. | |||

In OK | the Base Period is the first four of the last five completed calendar quarters. | |||

In OR | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters preceeding a disability) | |||

In PA | the Base Period is the first four of the last five completed calendar quarters. | |||

In PR | the Base Period is the first four of the last five completed calendar quarters. | |||

In RI | the Base Period is the first four of the last five completed calendar quarters. OR the last four quarters if that doesn't work. | |||

In SC | the Base Period is the first four of the last five completed calendar quarters. | |||

In SD | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters preceeding a disability) | |||

In TN | the Base Period is the first four of the last five completed calendar quarters. | |||

In TX | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters preceeding a disability) | |||

In UT | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters preceeding a disability) | |||

In VT | the 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 VA | the Base Period is the first four of the last five completed calendar quarters. | |||

In VI | the Base Period is the first four of the last five completed calendar quarters. | |||

In WA | the Base Period is the first four of the last five completed calendar quarters. OR the last four quarters if that doesn't work. | |||

In WV | the Base Period is the first four of the last five completed calendar quarters. | |||

In WI | the Base Period is the first four of the last five completed calendar quarters. | |||

In WY | the Base Period is the first four of the last five completed calendar quarters. (May be extended 4 quarters preceeding a disability) |