If using the WBA method, you must have worked during at least two quarters of the base period. The WBA is computed by multiplying the two highest quarter wages by 1/26. The minimum earnings for the 2 quarters being considered is $1,084.
Colorado does not offer an extended base period; however, an alternate base period is offered. Instead of using the first four completed calendar quarters, the alternate base period uses the last four completed calendar quarters.
In Colorado an employer or employing unit is covered under unemployment insurance if it paid at least $1,500 in wages during any calendar quarter in the current or previous calendar year. Further, an employer/employing unit is also covered under unemployment insurance if it paid wages to at least one employee and employed said worker at least one day per week during the 20 weeks of the current or previous calendar year.