Base Period Definition

Payroll Definitions

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Base Period Definition

Term Definition
Base period can be defined as a point in time, which is used as a benchmark for comparison against a later period.

Extended Definition
In terms of unemployment, the base period refers to the employee’s work history during a specified period of time. A base period is usually four quarters of a year. An employer would refer to their payroll records to find data for the requested base period.

Related Article:
Base Period in Regard to Unemployment 

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