How to calculate quarterly earnings for unemployment - Washington ESD base year requirements

Thanks! So they don't count any deductions like taxes or health insurance? Just the total amount I earned before anything was taken out?

Exactly - it's all gross wages reported to Washington ESD by your employers. Make sure both jobs reported your wages correctly because that's what determines your benefit amount too.

I haven't set up my SAW account yet - is that where I can see all my quarterly earnings from different employers?

Yes, once you create your account you can view your wage history. It shows wages reported by quarter and by employer. Really helpful for figuring out if you qualify.

How much does that cost? I've been trying to call Washington ESD for weeks but never get through.

It's totally worth it considering how much time I was wasting trying to call on my own. The agent explained everything clearly and I got my questions answered in one call instead of guessing.

What if I had a gap between jobs? Does that affect which quarters they use for the base year calculation?

Gaps don't matter - they still use the same base year quarters. It's about when you earned wages, not about continuous employment.

This is super helpful! So if I made $2,000 in Q1, $1,800 in Q2, and $1,200 in Q3, I would qualify since I have over $3,500 total and wages in three quarters?

Yes, you'd meet the basic requirements. Your weekly benefit would be calculated using Q1 and Q2 since those are your two highest quarters. The formula is roughly 3.85% of those combined wages divided by 26 weeks.

That makes sense! So around $60 per week based on those numbers. Thank you for breaking down the actual calculation.

How do you know if there's a discrepancy? Would Washington ESD tell me if the wages don't match what I report?

They might ask for documentation if there's a big difference. It's better to check your SAW account first to see what wages they have on file before you file your claim.

Tips count if they were reported as wages on your W-2. Cash tips that weren't reported to your employer wouldn't be included in your quarterly earnings calculation.

That makes sense. Most of my tips were on credit cards so they should be included in my reported wages.

Agreed! The terminology is confusing too - base year, alternate base year, benefit year. It's like they designed it to be complicated.

That's exactly why I ended up using Claimyr to talk to someone. Much easier than trying to decipher all the rules myself.

That's good to know! So if I didn't make enough in 2024, they might use Q2 2024 through Q1 2025 instead?

Exactly. The alternate base year uses the four most recently completed quarters. It's automatic - you don't have to request it.

Seasonal work is fine as long as you meet the minimum requirements. Uneven earnings are normal - they just look at your total wages and highest quarters regardless of when you earned them.

Good to know! I was worried that having zero wages in Q4 would disqualify me somehow.

Washington ESD doesn't publish an official calculator, but the formula is your two highest quarters combined, multiplied by 0.0385, then divided by 26. That gives you the weekly amount before any deductions.

Thanks! I'll try that calculation. Better to have an estimate than nothing.

The base year calculation only uses completed quarters. If you're still working, you'll report those current earnings when you file weekly claims, but they don't affect your initial qualification or benefit amount.

That makes sense. So the quarterly earnings are just for determining if I qualify and how much I get, not for ongoing eligibility.

Only W-2 wages count for unemployment qualification. 1099 contractor earnings don't contribute to your quarterly totals because no unemployment taxes were paid on that income.

Ugh, that's frustrating. That was actually my highest earning quarter last year.

Yes, it happened to me because one employer didn't report my wages correctly. Make sure to verify what Washington ESD has on file matches your records.

How long did it take to get that corrected? I'm worried about delays if there's an issue.

About 3 weeks once I provided the documentation. Not fun but it got sorted out eventually.

Same here! I was so confused before but now I understand the process. Thanks everyone for the detailed explanations.

Glad it helped! And remember, if you run into issues getting through to Washington ESD, Claimyr really does work well for getting answers to specific questions about your situation.

Good point! I didn't think about federal wages being included.

Yeah, any wages where unemployment taxes were paid should count. Military service can be a bit different though - worth checking if you have that situation.

That's a good strategy if you're right on the edge. Just remember you can only backdate your claim one week, so don't wait too long if you're already unemployed.

True, timing is important. Better to file when you actually need the benefits rather than trying to optimize too much.

You're welcome! The key is just understanding that it's gross wages, specific quarters, and meeting the minimum thresholds. Once you know that, the rest falls into place.

Exactly! I feel ready to file my claim now. This thread probably saved me hours of confusion.

And if anyone needs to actually talk through their specific situation with Washington ESD, definitely check out that Claimyr service. Made my whole process much smoother.

That's a really smart approach! I wish I had thought to make a spreadsheet when I was trying to figure this out. The timing issue you mentioned about when wages were reported versus when earned is something I hadn't considered - that could definitely throw off someone's calculations if they're not careful. Did you run into any situations where a bonus or final paycheck got reported in a different quarter than expected?