N.Y. Labor Law Section 520
Base period

A claimant’s “base period” is one of the following:

1.

For the purpose of subdivision one of § 527 (Valid original claim)section five hundred twenty-seven of this article, the term base period shall mean the first four of the last five completed calendar quarters ending with the week immediately preceding the filing of a valid original claim.

2.

For the purpose of paragraph (a) of subdivision two of § 527 (Valid original claim)section five hundred twenty-seven of this article, the term base period shall mean the last four completed calendar quarters ending with the week immediately preceding the filing of a valid original claim.

Source: Section 520 — Base period, https://www.­nysenate.­gov/legislation/laws/LAB/520 (updated Sep. 22, 2014; accessed Nov. 15, 2025).

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Verified:
Nov. 15, 2025

Last modified:
Sep. 22, 2014

§ 520. Base period's source at nysenate​.gov

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