Chapter 23. EMPLOYER’S CONTRIBUTION AND CHARGES

23.60(1) An employer who fails to file timely and accurate quarterly wage reports shall pay to the department a penalty in accordance with Iowa Code section 96.14(2). 23.60(2) The amount of the penalty for a delinquent or insufficient quarterly contribution and payroll is based o…

contributions paid, but without payment of penalties and interest due, penalties and interest may be assessed and a lien filed in the same manner as for unpaid contributions. This rule is intended to implement Iowa Code section 96.16(4). [ARC 8848C, IAB 1/22/25, effective 2/26/25…

23.62(1) Interest and penalty charges may be rescinded whenever an employer can provide documentary evidence to the satisfaction of the department that an inquiry in writing was directed to the department within 15 days following the end of the quarter for the contribution or pay…

cause, cancel interest and penalty upon written request from the employer or its agent. Requests should be directed to the department at its administrative office. The employer will be advised if the request is denied. In determining whether good cause has been shown, the departm…

23.64(1) Interest or penalty may be refunded only when it has been erroneously paid or overpaid. Interest or penalty erroneously collected in excess of the amount due may be credited or refunded to the employing unit or other person(s) who paid such interest or penalty subject to…

23.65(1) Filing of liens and notice of jeopardy assessments. a. If wages are filed by an employer for the purpose of determining the amount of contribution due, or an assessment of contribution due, and the employer fails to pay any part of the contributions, interest and penalti…

23.66(1) If the department believes the collection of any contribution will be jeopardized by delay, the department may, whether or not the time otherwise prescribed by rule 871—23.8(96) for filing and paying any contribution has expired, immediately assess the contributions, tog…

23.67(1) In addition to and as an alternative to any other remedy provided by the Iowa Code and these rules, the department may proceed to enforce its lien by issuing to the sheriff of any county or to any civil officer of the state of Iowa having proper jurisdiction a distress w…

department shall utilize the Treasury Offset Program to collect covered unemployment compensation. This rule is intended to implement Iowa Code section 96.14. [ARC 8848C, IAB 1/22/25, effective 2/26/25]

23.69(1) In addition or as an alternative to any other remedy provided in Iowa Code chapter 96 and this rule, the department may proceed to enjoin an employer who has refused or failed to pay any contributions, interest, or penalty or who has failed to file or provide any informa…

23.7(1) The term contributory employer excludes reimbursable employers but includes employers with a “zero” rate. 23.7(2) For the purposes of this rule, an administrative contribution surcharge and a temporary emergency surcharge may be added to an employer’s contribution rate. 2…

23.70(1) Any nonprofit organization can be considered eligible to reimburse the Iowa unemployment compensation fund in lieu of paying contributions. Any nonprofit organization wishing to be considered as a reimbursable employer shall file as provided under Iowa Code section 96.7 …

23.71(1) The definition of a governmental entity is held to include but not be limited to: a. An organization or any division, department, agency, commission, or board of a state or political subdivision established by proper authorities, authorized and created under constitution…

23.72(1) Any governmental entity may elect to be a governmental contributory employer by filing for elective coverage as a governmental contributory employer. The rules governing the selection of coverage status for governmental entities apply to Indian tribes. Any governmental e…

23.73(1) Any governmental entity that is an employer and that becomes delinquent in the payment of contributions or the reimbursement of benefits shall be assessed for the same together with any interest and penalty due thereon. 23.73(2) Contributions are due within 30 days of th…

23.8(1) Due date. All covered employers subject to Iowa Code section 96.7 shall file with the department quarterly contribution and payroll reports on or before the due date, and any employer failing to file a quarterly when due shall be considered delinquent. a. Contributions ar…

23.82(1) Construction. The department will utilize the North America Industry Classification System manual (2022 edition) to determine which employers will be classified as construction. The manual is available on the Internet to view or download at www.census.gov/naics. a. The c…

23.83(1) All references to the Code of Federal Regulations (CFR) and United States Code (U.S.C.) in this chapter are to the laws as amended as of November 1, 2024. 23.83(2) All references to the Federal Unemployment Tax Act refer to 23 U.S.C. Sections 3301 through 3311 as amended…

with 20 days of the due date, IWD will issue, via mail or email to the address on file, a delinquency notice stating the employer’s name, account number, and experience rate and the quarter for which contribution and payroll is delinquent. If the employer has sold or dissolved th…