New York Labor Law Section 520 - Base period.

  520.  Base  period.    A  claimant's  "base  period"  is one of the
  following:
1. For  the  purpose  of  subdivision  one  of  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 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.

Last modified: February 3, 2019