Fillable Printable Unemployment Insurance Alternate Base Period Program (De 8714Z)
Fillable Printable Unemployment Insurance Alternate Base Period Program (De 8714Z)
Unemployment Insurance Alternate Base Period Program (De 8714Z)
UNEMPLOYMENT INSURANCE ALTERNATE BASE PERIOD PROGRAM
In April 2012, the Employment Development Department
(EDD) implemented the Alternate Base Period (ABP)
program in accordance with California law. Under certain
circumstances, the ABP program requires the EDD to use
more recently earned wages to calculate monetary eligibility
for new Unemployment Insurance (UI) claims.
The ABP provisions only apply to unemployed individuals
who do not qualify for a UI claim based on the current
Standard Base Period, but monetarily qualify for a UI claim
based on the Alternate Base Period. The current “Standard”
Base Period is the fi rst four of the last fi ve completed calendar
quarters prior to the beginning date of the UI claim. The
“Alternate” Base Period is the four most recently completed
calendar quarters.
Employer Quarterly/Annual Wage Reporting
California’s ABP law does not change employers’ current
statutory wage reporting requirements. However, employers
may receive requests for wage information before their
customary wage reports are due.
Requests for ABP Wages
The EDD will only request wages from employers if it appears that
individuals have enough wages to qualify for a UI claim using the
ABP and the wages are not showing in the EDD’s database.
When it is necessary for the EDD to obtain the wages from
the employer, a Request for Wages (DE 1919) will be mailed
to the employer. Employers will be asked to provide specifi c
wage information related to specifi c quarters and to respond in
accordance with the instructions provided on the form. Employers
will have 10 days to respond to the EDD’s request for wages.
In addition to mailing the employer a DE 1919, the EDD will
mail the unemployed individual an Affi davit of Wages (DE 23A)
to request the wage information from the unemployed individual.
If the employer fails to respond to the DE 1919 within 10 days,
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.
Untimely Employer Responses to Wage Requests
It is important for employers to respond timely within 10
days to the EDD’s original DE 1919. Pursuant to California’s
ABP law, if the base period wages on an ABP claim are later
adjusted, no overpayment will be established on the ABP
claim, unless the claim was funded based on fraudulent
information provided by the claimant. This means that
employers who do not respond timely to the EDD’s original
DE 1919 may incur reserve account charges they might not
have otherwise incurred had they responded timely.
Minimizing ABP Wage Requests
The EDD understands that employers are vital to California’s
economy and that today’s employers are very busy. In order
to minimize the number of potential ABP wage requests that
employers receive, the EDD recommends that employers:
• File returns and reports as quickly as possible following the
due dates.
• Explore the advantages of using the EDD’s e-Services for
Business that enables employers to fi le their returns and
reports electronically.
For More Information
More information for employers can be found in the 2014
California Employer’s Guide (DE 44) available on the EDD
website at www.edd.ca.gov.
More information for individuals fi ling for UI benefi ts is
available on the EDD website at www.edd.ca.gov.
For more information on other EDD programs and services, or
to apply for UI benefi ts online, visit the EDD website at
www.edd.ca.gov.
DE 8714Z Rev. 3 (4-14) (INTERNET) Page 1 of 1
CU
P.O. Box 826880 • Sacramento CA 94280-0001
The EDD is an equal opportunity employer/program.
Auxiliary aids and services are available upon request to individuals with disabilities.
