UNEMPLOYMENT INSURANCE ALTERNATE BASE PERIOD PROGRA

In April 2012, the Employment Development Department               Untimely Employer Responses to Wage Requests 
(EDD) implemented the Alternate Base Period (ABP) 
program in accordance with California law. Under certain           It is important for employers to respond timely within 10 
circumstances, the ABP program requires the EDD to use             days to the EDD’s original DE 1919. Pursuant to California’s 
more recently earned wages to calculate monetary eligibility       ABP law, if the base period wages on an ABP claim are later 
for new Unemployment Insurance (UI) claims.                        adjusted, no overpayment will be established on the ABP 
The ABP provisions only apply to unemployed individuals            claim, unless the claim was funded based on fraudulent 
who do not qualify for a UI claim based on the current             information provided by the claimant. This means that 
Standard Base Period, but monetarily qualify for a UI claim        employers who do not respond timely to the EDD’s original 
based on the Alternate Base Period. The current “Standard”         DE 1919 may incur reserve account charges they might not 
Base Period is the fi rst four of the last fi ve completed calendar  have otherwise incurred had they responded timely. 
quarters prior to the beginning date of the UI claim. The 
“Alternate” Base Period is the four most recently completed        Minimizing ABP Wage Requests 
calendar quarters. 
                                                                   The EDD understands that employers are vital to California’s 
Employer Quarterly/Annual Wage Reporting                           economy and that today’s employers are very busy. In order 
California’s ABP law does not change employers’ current            to minimize the number of potential ABP wage requests that 
statutory wage reporting requirements. However, employers          employers receive, the EDD recommends that employers: 
may receive requests for wage information before their  
customary wage reports are due.                                    • File returns and reports as quickly as possible following the
                                                                            due dates.
Requests for ABP Wages 
                                                                   • Explore the advantages of using the EDD’s e-Services for
The EDD will only request wages from employers if it appears that           Business that enables employers to fi le their returns and
individuals have enough wages to qualify for a UI claim using the           reports electronically.
ABP and the wages are not showing in the EDD’s database. 
                                                                   For More Information 
When it is necessary for the EDD to obtain the wages from  
the employer, a Request for Wages (DE 1919) will be mailed         More information for employers can be found in the 2014 
to the employer. Employers will be asked to provide specifi c 
                                                                   California Employer’s Guide (DE 44) available on the EDD 
wage information related to specific quarters and to respond  in 
accordance with the instructions provided on the form. Employers   website at www.edd.ca.gov. 
will have 10 days to respond to the EDD’s request for wages. 
                                                                   More information for individuals filing       for UI benefi ts is 
In addition to mailing the employer a DE 1919, the EDD will        available on the EDD website at www.edd.ca.gov. 
mail the unemployed individual an Affi davit of Wages (DE 23A)  
to request the wage information from the unemployed individual.    For more information on other EDD programs and services, or 
                                                                   to apply for UI benefi ts online, visit the EDD website at 
If the employer fails to respond to the DE 1919 within 10 days,    www.edd.ca.gov. 
and the individual returns the DE 23A along with tangible 
proof of wages he/she earned, California’s ABP law requires 
the EDD to fi le the UI claim based on the wage information 
provided by the individual. 

                                    The EDD is an equal opportunity employer/program
                         Auxiliary aids and services are available upon request to individuals with disabilities

                                    P.O. Box 826880 • Sacramento  CA 94280-0001 
DE 8714Z Rev. 3 (4-14) (INTERNET)                              Page 1 of 1	                                                  CU