Indiana Code
Ind. Code § 22-4-2-12 (2026)
Base period
✓ current as of May 2026
Sec. 12. "Base period" means the first four (4) of the last five (5) completed calendar quarters immediately preceding the first day of an individual's benefit period. However, for a claim computed in accordance with IC 22-4-22, the base period shall be the base period as outlined in the paying state's law.
Formerly: Acts 1947, c.208, s.212; Acts 1971, P.L.355, SEC.2. As amended by P.L.86-2018, SEC.188.
Notes of Decisions
Cited in 2
cases, 2014–2020 · leading case: M.A. v. Review Bd. of the Indiana Dep't of Workforce Dev. (Ind. Ct. App. 2020).
M.A. v. Review Bd. of the Indiana Dep't of Workforce Dev. (Ind. Ct. App. 2020). “]” Ind. Code § 22-4-2-12 . See also Ind. Code § 22-4-2-13 (defining calendar quarter).”
Mellondie Bensen v. Review Bd. of the Indiana Dep't of Workforce Dev. (Ind. Ct. App. 2014). “See Ind. Code § 22-4-2-12 (providing in part that an individual’s base period with respect to a claim is the first four of the last five completed calendar quarters immediately preceding the first day of an individual’s benefit period); Ind.”
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