Iowa Administrative Code

establishments as separate reporting units. Additionally, at the employer’s discretion, the employer may establish reporting units to report according to function within the business. When filing employer’s contribution and payroll, all reporting units will be submitted together …

coded for notice of claim for unemployment benefit mailing. 22.13(1) Any employing unit reporting under an assigned account and having one or more reporting units in the state may request a reporting unit number for the specific purpose of receiving a Notice of Claim Filing so th…

Code section 96.11(2). This rule is intended to implement Iowa Code section 96.11(2). [ARC 8360C, IAB 11/13/24, effective 12/18/24] 871—22.15(96) 940 certification. 22.15(1) Upon request, the department shall furnish to the Internal Revenue Service a certification of an employer’…

payment of contributions to the department electronically. This rule is intended to implement Iowa Code sections 96.7(1) and 96.14(2). [ARC 8360C, IAB 11/13/24, effective 12/18/24]

22.17(1) Field auditors are to provide a cost-effective method of promoting employers’ understanding of employer rights and responsibilities under Iowa unemployment insurance laws. 22.17(2) The department, through duly appointed field auditors, may examine an employer’s records a…

insurance matters. 22.18(1) An agent, tax practitioner, accounting firm, attorney or any other firm or individual that represents or intervenes on behalf of an employer in any unemployment insurance matter must file with the department: a. A power of attorney, or b. A letter of a…

from employment, an employer must provide to the employee documentation informing that: 22.19(1) Unemployment insurance benefits are available to workers who are unemployed and who meet the state’s eligibility requirements; 22.19(2) Employees may file a claim in the first week th…

pertaining to the preparation and filing of reports. This rule is intended to implement Iowa Code section 96.11(1). [ARC 8360C, IAB 11/13/24, effective 12/18/24]

22.3(1) Each employer shall, by the due date, electronically submit contribution and payroll for each quarter listing wages paid with respect to all the employer’s business maintained within this state computed in accordance with the Iowa Code and these rules. 22.3(2) A copy of e…

22.4(1) An employer, agent, or third-party administrator may submit an electronic file. Authorization for this reporting method will be given if the submitting party meets the department’s technical specifications, which will be furnished upon request. 22.4(2) The electronic file…

Any employing unit that becomes an employer subject to this chapter within any calendar quarter other than by a voluntary election of the employing unit shall file contribution and payroll for each calendar quarter. Payroll includes all wages paid during the current quarter as we…

terminates business for any reason whatsoever; transfers or sells all or a substantial part of the assets of the organization, trade or business to another; or changes the trade name of such business or address thereof shall, within ten days, provide electronic notification to th…

22.7(1) The department may request, and the employing unit having workers performing services for the unit who the unit considers exempt from this Act may file, Form 68-0192, Questionnaire for Determining Status of Workers, along with supporting exhibits and documents to enable t…

22.8(1) Whenever an employing unit is in doubt as to whether or not an individual is an employee or is engaged in employment subject to the Act, the department may request and the employing unit shall submit Form 68-0192, Questionnaire for Determining Status of Workers. 22.8(2) T…

22.9(1) Each employing unit doing business in the state of Iowa, within 30 days of commencing business in the state in any manner whatsoever, whether by succession to a business already being operated, by starting a new business, or otherwise, shall inform the department and comp…

23.1(1) Balancing account. An account set up to receive benefit charges that by law are not chargeable to any employer. The purpose of the balancing account is to enable the department to properly account for all benefits paid out. 23.1(2) Average annual taxable payroll. See Iowa…

23.10(1) An employer who has qualified for reimbursement payments or has had an election to become a reimbursable employer approved shall pay to the department an amount equal to the amount of regular or extended benefits paid, including benefits that are based on wage credits tr…

23.11(1) Each employer shall obtain the social security number of each of its employees subject to the Iowa employment security law. 23.11(2) An employer shall report the worker’s social security number in making any report required by the department with respect to the worker. 2…

23.13(1) Arrangement. The following rule governs the department’s administrative cooperation with other states subscribing to the interstate reciprocal coverage arrangement, hereinafter referred to as the arrangement. Unless and until the department approves the arrangement via t…

for it that are not subject to the compulsory coverage provisions of the Act may file an application for voluntary election to become an employer under the law or to extend its coverage to individuals performing services that do not constitute employment as defined in the law. 23…

23.18(1) Commission salespersons and insurance solicitors. Commission salespersons are considered employees and wages are subject to unemployment tax unless there is a department-approved independent contractor agreement in place. 23.18(2) Directors and officers of a corporation.…

23.19(1) The relationship of employer and employee exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by…

otherwise requires, terms used in rules, forms, and other official pronouncements issued by the department have the following meaning: 23.2(1) Wages paid are wages paid to an individual during the calendar quarter. Wages earned but not paid during the calendar quarter are conside…

services in the employ of a school, college or university at which the student is enrolled and is regularly attending classes (either on a full-time or part-time basis) are not covered wages. Wages earned by an individual who is a full-time employee for a school, college or unive…

nonprofit or public educational institution under a program taken for credit that combines academic instruction with work experience are normally excluded from the definition of employment, provided that no work performed by such individual in excess of the hours called for in th…

23.22(1) If one employer contracts with another employing unit for any work that is part of the first employer’s usual business, the first employer is liable for any contributions based on wages paid by the second employing unit in connection with the work if the second employing…

employer owns one or more employing units (or business units) and the combined employment has paid wages for service in employment in a calendar quarter in either the current or preceding year. This rule is intended to implement Iowa Code section 96.1A(15). [ARC 8848C, IAB 1/22/2…

services in more than one state, the department will review each case individually and make a determination whether wages are reportable to Iowa based on the following guidelines in sequence: 23.24(1) Services performed in only one state are considered localized in that state reg…

23.25(1) Services of a household nature performed by an individual in or about the private home of the person by whom the individual is employed or performed in or about the club rooms or house of a local college club or local chapter of a college fraternity or sorority by which …

23.26(1) “Farm” as used in Iowa Code section 96.1A(16)“g”(3) and in these rules means one or more plots of land not necessarily contiguous, including structures and buildings, used either primarily for raising or harvesting any agricultural or horticultural commodity, including c…

organization that is operated primarily for religious purposes. 23.27(1) The word “church” is used in its limited sense and is synonymous with an individual house of worship maintained by a particular congregation. Any service by an individual for a church, convention or associat…

23.28(1) “Successor employer” means an employing unit that: a. Acquired, and continues to operate, the organization, trade or business, or substantially all the assets of an employing unit that were subject to the provisions of Iowa Code chapter 96 prior to the acquisition, regar…

23.29(1) Notice of acquisition. a. Whenever an employing unit in any manner succeeds to or acquires from an employer either the organization, trade or business or substantially all the assets thereof, and continues such organization, trade or business, such employing unit shall n…

23.3(1) Wages are as defined in provided in Iowa Code section 96.1A(40), with the additional clarifications. 23.3(2) The term “wages” shall not include: a. The amount of payment in addition to the employee’s regular wages paid for the sole purpose of compensating the employee for…

Any employer who becomes a successor to an employer account is liable for any debt owed to the department by the predecessor at the time of the transfer. Any employer found to be successor to a reimbursable account is liable to reimburse the department for any benefits paid based…

23.31(1) Application and required information. a. Partial experience will be transferred to an employing unit that has acquired such portion only if the successor employing unit: (1) Submits a registration online within 90 days of the legal date of transfer; (2) Provides necessar…

23.32(1) This rule applies to the mandatory successorship in Iowa Code section 96.7(2)“b”(2) and the prohibited successorship in Iowa Code section 96.7(2)“b”(3). If one employing unit receives the organization, trade or business, or a portion thereof of an employing unit and ther…

transferred its organization, trade, or business, or substantially all assets, to a successor, and the predecessor continues to operate a part of the business in order to wind down or close the business after the legal date of transfer, the predecessor will be issued a new accoun…

23.37(1) If an employer, after submitting a quarterly unemployment tax report, discovers an error that results in an overpayment of contribution due and owing, such employer may file an application for credit allowance or refund. If the department discovers that the contribution …

any claimed credit, and the employing unit fails to provide the proof within 30 days, the claim will be denied unless the department has provided an extension of time to provide the information. This rule is intended to implement Iowa Code section 96.14(5). [ARC 8848C, IAB 1/22/2…

(exclusive of legal fees and other litigation expenses) shall be reported by the employer as total and taxable wages paid to the individual in the quarter in which the employer actually made the payment in the form of or in lieu of back pay. A payment for back pay is taxable and …

be computed by dividing the average of all benefits charged to an employer during the five periods of four consecutive calendar quarters immediately preceding July 31 of each year by the employer’s five-year average annual taxable payroll to determine its benefit ratio. This rati…

years is July 1. Rate computation includes all taxable wages and benefit charges for the quarters prior to and ending on June 30 immediately prior to the computation date. Delinquent reports filed after September 30 immediately following the computation date will not be used in t…

23.43(1) Benefits paid to an eligible claimant. Benefits paid to an eligible claimant are charged against the base period wage credits in the same inverse chronological order in which the wages were paid to the claimant. 23.43(2) Formula for charging employer accounts. a. Wage cr…

23.44(1) The employer may not be relieved of benefit charges for a payment of back pay until the amount of the overpayment is recovered by the department. 23.44(2) If the department determines that an overpayment has been made: a. The charge for the overpayment against the employ…