To understand what is base year in unemployment insurance benefits, we need to know what is application for benefits date and benefit year. Application for Benefits (AB) date is the date of the Sunday which embarks the week in which you apply for benefits. Benefit year is a fifty-two consecutive week period beginning with the AB date. Base year is the very first four of the last five ended calendar quarters prior to the AB date.
For example, if the effective date of your application for unemployment insurance benefits is in the months of July, August, or September of 2013, your base year starts April 1, 2006 and completes March 30, 2007.