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Kentucky · Snapshot 09/05/2026

KRS 341.090: Base period, extended base period, benefit year, and base-period wages.

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Where this section sits in the code
  1. KRS Chapter 341

As used in this chapter, unless the context clearly requires otherwise:

(1) "Base period" means the first four (4) of the last five (5) completed calendar

quarters immediately preceding the first day of a worker's benefit year. However, if

an individual lacks sufficient base-period wages because of a job-related injury, and

he has received or was eligible to receive workers' compensation, upon written

application by the claimant an extended base period will be substituted for the

current base period on a quarter-by-quarter basis as needed to establish a valid claim

or to increase the benefit rate of a claim if:

(a) The individual did not earn wages because of a job -related injury for at least

seven (7) weeks of each base period quarter to be substituted by a n extended

base period quarter;

(b) No later than one (1) month prior to the expiration of workers' compensation

benefits, the employer or carrier shall inform, orally and in writing, all

recipients of their potential eligibility for unemployment insurance , and also

provide a statement verifying the individual's eligibility for workers'

compensation; and

(c) A claim for unemployment insurance compensation is filed no later than the

fourth week of unemployment after the end of the period of injury

compensated or eligible to be compensated by workers' compensation;

(2) "Extended base period" means the four (4) quarters prior to the claimant's base

period. These four (4) quarters may be substituted for base -period quarters on a

quarter-for-quarter basis in orde r to establish a valid claim or increase the benefit

rate of a valid claim regardless of whether the wages have been used to establish a

prior claim, except wages transferred to or from another state under a combined

wage agreement will be excluded if used in a prior claim. Benefits paid on the basis

of an extended base period, which would not otherwise be payable, shall be charged

to the pooled account if the chargeable employer is a contributing employer. If the

chargeable employer is a reimbursing employ er, benefits shall be billed to his

reimbursing account;

(3) "Benefit year" for any worker means the fifty -two (52) week period beginning with

the first day of the week with respect to which he first requests a determination

which establishes his status as a fully insured worker after the termination of his last

preceding benefit year, if any, except that the last preceding benefit year shall be a

fifty-three (53) week period if fifty -two (52) weeks would result in the overlapping

of any calendar quarter of the base period of the new benefit year with the same

calendar quarter of the base period of the previous benefit year. As used in this

subsection, a worker shall be considered as having insured status, without regard to

any other provision of this chapte r, if at the time of his request he has satisfied the

conditions required under KRS 341.350(6); and

(4) "Base-period wages" means the wages paid to a worker during his base period by

subject employers for covered employment. The secretary, upon request of the

employee, with respect to this subsection, shall consider wages payable to mean

wages paid in order to prevent inequities caused by employer failure to meet a

regularly scheduled payday. Lump -sum payments deemed to be wages under this

chapter shall be reallocated to periods covered by the payments.

Collected 2026-09-05T20:58:28Z. Source file · JSON

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