Louisiana uses the Multiple of High-Quarter Wages (HQW) method.
To compute your eligibility, follow this model:
If your highest wages earned in a quarter is > than $800, you meet the first requirement.
if that amount is also > than 1.5 x your HQW, you meet the second requirement.
if your total wages earned in the BP is > than $1,200, you meet the third requirement
If you meet all three requirements, you are eligible for unemployment compensation in Louisiana, just like Worker A is.
Louisiana does not offer an Alternate Base Period for workers who are ineligible because of insufficient wages earned in the regular Base Period.
Louisiana does allow for an Extended Base Period for workers who are ineligible due to insufficient wages earned in the regular base period if the worker could not work because of a job related injury/disease and files a claim within 24 months of being injured. The Extended Base Period takes into consideration the first 4 of the last 5 completed calendar quarters before the worker was injured.
LA defines an employer or employing unit having paid a minimum of $1,500 in wages during any calendar quarter of 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.