Alternate base period 2025

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New York recognizes an alternate base period for those who cant meet the earnings requirements (below) in the regular base period. The alternate base period is the last four completed quarters before the person files for unemployment. This alternate period takes more recent employment into account.
The Standard Base Period uses the wages earned in the first four of the last five completed calendar quarters prior to the beginning date of the UI claim. The Alternate Base Period uses the wages earned in the four most recently completed calendar quarters.
If you do not have sufficient wages in the standard base period, you may qualify to file a claim using the Alternate Base Period (ABP). The ABP is the last four completed calendar quarters prior to the beginning date of the claim.
Base Period Examples For example, the only comparable sales that can be used to derive the value of a property for the tax year 2023 are sales that occurred from January 1, 2021 through June 30, 2022, unless a contract for the subject property was executed before this date.
The alternate base period is the last 3 completed calendar quarters and the period of time between the last completed quarter and the effective date of your claim. The alternate base period can only be used if: You dont meet the minimum eligibility requirements using the primary base period.
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