50-7-218 -
50-7-218. Base period defined.
Base period means, with respect to each claimant, either the first four (4) of the last five (5) completed calendar quarters or the last four (4) completed calendar quarters immediately preceding the first day of the claimant's benefit year. For the purposes of establishing a base period, the department shall initially use the first four (4) of the last five (5) calendar quarters. If there are insufficient wages to monetarily qualify for benefits as defined in § 50-7-301(d)(3) or (4), the department shall use the last four (4) completed calendar quarters as the base period. Computations using the last four (4) completed calendar quarters shall be based upon all available wage items processed as of the close of business on the day preceding the date of application for unemployment benefits. The department shall promptly contact employers to request assistance in obtaining wage information for the last completed calendar quarter if it has not been reported at the time of the initial application for unemployment benefits. No benefits shall be payable utilizing the last four (4) completed calendar quarters as the base period until such time as the commissioner certifies to the department of finance and administration that the mechanism and resources necessary for the prompt and efficient payment of such benefits are in place, except that in no event shall such certification fail to meet the deadline imposed by the American Recovery and Reinvestment Act of 2009 for the payment of such benefits in order to receive federal funding under the American Recovery and Reinvestment Act of 2009.
[Acts 1947, ch. 29, § 2; C. Supp. 1950, § 6901.2 (Williams, § 6901.26); Acts 1955, ch. 115, § 3; T.C.A. (orig. ed.), § 50-1320; Acts 2009, ch. 550, § 4.]