New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS
Subchapter 5 - MONETARY REQUIREMENTS FOR BENEFIT ELIGIBILITY
Section 12:17-5.3 - Exceptions to the use of alternative base years

Alternative base year periods may be used to qualify for benefits only when an individual cannot qualify for benefits due to insufficient base weeks and/or wages during the regular base year period. An alternative base year period may not be used when an individual's ineligibility is caused by a wage credit reduction due to his or her disqualification for gross misconduct. Similarly, an alternative base year may not be used when an individual's ineligibility for benefits is caused by the individual's corporate officer or ownership status, or the individual's employment with an educational institution.