(a) "Base period" means the first four out of the last five completed calendar quarters immediately preceding the first day of the individual's benefit year.
(b) "Alternative base period" means the last four completed calendar quarters immediately preceding the first day of the individual's benefit year.
Structure West Virginia Code
Chapter 21A. Unemployment Compensation
§21A-1A-1. Construction of Terms
§21A-1A-2. Administration Fund
§21A-1A-4. Average Annual Payroll
§21A-1A-5. Base Period; Alternative Base Period
§21A-1A-6. Base Period Employer; Alternative Base Period Employer
§21A-1A-7. Base Period Wages; Alternative Base Period Wages
§21A-1A-17. Exclusions From Employment
§21A-1A-21. Institution of Higher Education
§21A-1A-23. Reorganized Employer
§21A-1A-24. Separated From Employment
§21A-1A-26. Successor Employer
§21A-1A-27. Total and Partial Unemployment
§21A-1A-28. Wages; Average Annual Wage; Threshold Wage