The base period is the length of time used both to determine your eligibility for unemployment benefits and to calculate the amount you will receive.
In Minnesota, the base period is dependent on when you apply for benefits. If you apply in the first month of a calendar quarter (that is, you apply in January, April, July, or October), the base period is the first four of the five complete calendar quarters immediately before you filed for benefits, unless you qualify for an alternate base period.
However, if you apply in the second or third month of a calendar quarter, the base period is either the first four of the five complete calendar quarters immediately before you filed for benefits or the last four complete calendar quarters before you filed for benefits, whichever period included the highest wages. If your wages are the same in both, the last four complete calendar quarters are used as the base period.
If you applied for benefits in the first month of a calendar quarter (January, April, July, or October), and you didn't earn enough during the first four of the last five complete quarters before you file, you may use an alternate base period that counts more recent earnings. In Minnesota, the alternate base period is the last four complete calendar quarters before you file.
If you were out of work due to a serious illness or a temporary disability for which you received workers' compensation benefits during the base period, you may be entitled to an extended base period. This means the Minnesota Department of Employment and Economic Development, Unemployment Insurance Program will count earlier earnings, if your earnings aren't sufficient to qualify you for benefits during the regular base period. Minnesota may extend the base period for up to four quarters before the regular base period.