Massachusetts defines an employer as having paid at least $1,500 in wages during any quarter of the base period or having had an employee/employees for at least 13 weeks out of the base period.
Massachusetts requires you to have earned at least 30 times the WBA within the entire base period. You also must have earned a minimum of $3,500 within the total base period.
MA computes the WBA by taking 50% of the Annual Weekly Wages (AWW) of the state. You are able to add $25 to this for each dependent you claim for up to ½ of your WBA.
Massachusetts offers both an extended base period and an alternate base period. The alternate base period considers the last three completed calendar quarters of the base period (instead of the first four) as well as any weeks you spent working during the quarter in which you filed for unemployment insurance (a typical base period excludes the quarter in which you file for unemployment) if you are otherwise ineligible for unemployment using the regular base period. You may also choose to use the alternate base period over the regular base period if it results in an at least 10% increase of your WBA. The extended base period is available to those who qualify. To qualify, you must have received worker’s compensation [due to being disabled] for at least seven weeks. If you meet this requirement, your base period may be extended up to 52 more weeks.