Wash. Rev. Code » Title 50 · Chapter 50.04
Revised Code of Washington

Wash. Rev. Code § 50.04.020 (2026)

✓ current as of May 2026
Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
"Base year" with respect to each individual, shall mean either the first four of the last five completed calendar quarters or the last four completed calendar quarters immediately preceding the first day of the individual's benefit year.
For the purposes of establishing a benefit year, the department shall initially use the first four of the last five completed calendar quarters as the base year. If a benefit year is not established using the first four of the last five calendar quarters as the base year, the department shall use the last four completed calendar quarters as the base year.
Computations using the last four completed calendar quarters shall be based on available wage items processed as of the close of business on the day preceding the date of application. The department shall promptly contact employers to request assistance in obtaining wage information for the last completed calendar quarter if it has not been reported at the time of initial application.
[ 1994 c 3 s 1; 1987 c 278 s 1; 1970 ex.s. c 2 s 1; 1945 c 35 s 3; Rem. Supp. 1945 s 9998-142. Prior: 1943 c 127 s 13; 1939 c 214 s 19; 1937 c 162 s 19.]

Notes:

Conflict with federal requirements—1994 c 3: "If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is hereby declared to be inoperative solely to the extent of the conflict, and such finding or determination shall not affect the operation of the remainder of this act. The rules under this act shall meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [ 1994 c 3 s 4.]
Severability—1994 c 3: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1994 c 3 s 5.]
Effective dates—1994 c 3: "(1) Section 1 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect April 3, 1994.
(2) Section 2 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect April 1, 1994.
(3) Section 3 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [February 26, 1994]." [ 1994 c 3 s 6.]
Effective date—1970 ex.s. c 2: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 5, 1970: PROVIDED, That sections 3 and 8 of this 1970 amendatory act shall not take effect until January 1, 1971." [ 1970 ex.s. c 2 s 25.]
Notes of Decisions
Cited in 5 cases, 1972–2014 · leading case: Amburn v. Daly, 501 P.2d 178 (Wash. 1972).
Sort: Relevance Newest Treatment
Amburn v. Daly, 501 P.2d 178 (Wash. 1972). · cites it 3× “Each applicant thereafter received an initial determination of entitlement to benefits computed on reportable wages earned during the “base year” which was defined at that time under RCW 50.04.020, as “the last calendar year preceding the first day of the benefit year.”
Yamauchi v. Dep't of Emp. Sec., 638 P.2d 1253 (Wash. 1982). · cites it 2× “[4] RCW 50.04.020 defines "base year": "`Base year' with respect to each individual, shall mean the first four of the last five completed calendar quarters immediately preceding the first day of the individual's benefit year.”
Gibson v. Emp. Sec. Dep't, 340 P.3d 882 (Wash. Ct. App. 2014). “” RCW 50.04.020. 4 Finding of fact 20 for Mrs.”
Pechman v. Emp. Sec. Dep't, 893 P.2d 677 (Wash. Ct. App. 1995). “030: the fifty-two consecutive week period beginning with the first day of the calendar week in which the individual files an application for an initial determination and thereafter the fifty-two consecutive week period beginning with the first day of the calendar week in which…”
Michael & Melody Gibson v. State Of Washington Emp. Sec. Div. (Wash. Ct. App. 2014). “" RCW 50.04.020. 4 Finding of Fact 20 for Melody Gibson is substantially similar to the quotation above, but omits reference to working at Operation Lookout for four years.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.