If you apply in the first month of a calendar quarter (January, April, July, October), your base period is the first four of the most recently completed five quarters.
If you apply in the second or third months of a calendar quarter (February, March, May, June, August, September, November, December), we look at the first four of the most recently completed five quarters. We also look at the most recently completed four quarters. We then pick the period of time that has the most wages.