Either a total base period earnings of $2,400 is used or 5.3% of Minnesota’s Average Annual Wages (AAW) [rounded to the lower $100] is used.
As of May, 2013 the AAW of Minnesota is $47,370
5.3% of this is $2,510.61
Therefore, to qualify for unemployment insurance in Minnesota, your total base period earnings must have been at least $2,500. You also must have worked during at least one quarter of the base period.
Minnesota’s regular base period is different from the majority of other states. The last four completed calendar quarters are used provided that the effective date of the unemployment insurance claim is not during the month before the fourth completed calendar quarter (whereas most states use the first four).
MN offers both an extended base period and an alternate base period. The alternate base period considers the first four of the last five completed calendar quarters. The extended base period is available for those who qualify. To qualify, you must have received worker’s compensation [due to being disabled/injured/sick]. If you qualify, then your base period may be extended up to four quarters. The amount your base period can be extended [up to four quarters] depends upon the length of time you spent receiving worker’s compensation.
In Minnesota 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.