R994-404-104. Adjustment of the Base Period

(1) The claimant can file a claim using wages paid during the first four of the last five completed calendar quarters immediately preceding the effective date of the claim or the first four of the last five completed calendar quarters prior to the date the claimant left work due to the illness or injury.

(2) If a claimant does not qualify under either base period described in paragraph (1) above, and the claim is effective on or after January 2, 2011, the claimant can use the four completed calendar quarters immediately preceding the effective date of the claim or the four completed calendar quarters immediately prior to the date the claimant left work due to the illness or injury.