The state uses the highest quarter of the past 5 quarters, not counting the most recent one. So it would be earnings from 3-15 months ago, which probably is your earnings from your old job. The bill goes to the employer that laid you off.

However, the system IS confusing and will probably flag you for a bunch of reviews. They're also understaffed for the amount of reviews they're required to do, so it's taking on average TWELVE WEEKS for benefits to start paying. The takeaway here is that you should start pinching pennies NOW.

I was able to get this moved along by visiting my state representative's office in my district. You need to have the claim opened, but if you visit the rep they'll call their contacts at the UC office and get you a callback within about a day, and they'll expedite the reviews so you get your determination and other issues cleared up faster. Keep filing each Sunday in the meantime, they'll pay all the back weeks once the claim is cleared for payment.

Good luck, and sorry to hear you're in this situation. I was in the same boat and it really stressed me out. Its so frustrating that the response to the fraud during the pandemic was to make it harder to claim without staffing up to ensure claims were processed in a timeframe that's actually helpful to valid claimants.