Idaho § 72-1306 BASE PERIODS

Idaho Statutes

§ 72-1306 — BASE PERIODS

Idaho § 72-1306

Title 72WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION

Ch. 13EMPLOYMENT SECURITY LAW

This text of Idaho § 72-1306 (BASE PERIODS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 72-1306 (2026).

Text

(1)"Regular base period" means the first four (4) of the last five (5) completed calendar quarters immediately preceding the beginning of a benefit year.

(2)"Alternate base period" means the last four (4) completed calendar quarters immediately preceding the beginning of a benefit year. If a claimant has insufficient wages in the regular base period to establish eligibility for unemployment benefits, the alternate base period shall be used.

(3)"Total temporary disability base period" means the first four (4) of the last five (5) completed calendar quarters immediately prior to the Sunday of the week in which a medically verifiable temporary total disability has occurred. A claimant who has or has had a medically verifiable temporary total disability and insufficient wages in the regular

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(1) "Regular base period" means the first four (4) of the last five (5) completed calendar quarters immediately preceding the beginning of a benefit year.
(2) "Alternate base period" means the last four (4) completed calendar quarters immediately preceding the beginning of a benefit year. If a claimant has insufficient wages in the regular base period to establish eligibility for unemployment benefits, the alternate base period shall be used.
(3) "Total temporary disability base period" means the first four (4) of the last five (5) completed calendar quarters immediately prior to the Sunday of the week in which a medically verifiable temporary total disability has occurred. A claimant who has or has had a medically verifiable temporary total disability and insufficient wages in the regular or alternate base periods to establish eligibility for unemployment benefits shall use the total temporary disability base period. To use the total temporary disability base period, a claimant must file for benefits within three (3) years of the beginning of the temporary total disability and no later than six (6) months after the end of the temporary total disability.