Iowa Administrative Code

23.47(1) If an employer discontinues business or continues business without employment, the employer may request that the employer’s account be placed in an inactive status. Upon verification of inactive status, the department shall notify the employer and the employer is not req…

rating will be given to reimbursable employers electing to become contributory and to formerly active contributory employers whose unemployment tax accounts have changed from inactive to active status. This rule is intended to implement Iowa Code sections 96.7 and 96.8. [ARC 8848…

23.5(1) Tips received by an individual from a person or persons other than the individual’s employer, and not accounted for to the employer, are not wages unless required by subrule 23.5(2). If the employee makes an accounting to the employer listing the tips received, these tips…

to make payments in lieu of contributions (e.g., a reimbursable employer) will be billed each quarter for benefits paid during such quarter. 23.51(1) Charges billed to the employer’s unemployment account are equal to the regular benefits and one-half of the extended benefits paid…

23.52(1) An employer liability determination including employer status and liability, assessments, rate of contributions, successorships, worker’s status, and all questions regarding coverage of a worker or group of workers may be appealed to the department of workforce developme…

or corrected rate notice within 30 days may have its rate recomputed based upon the reversal of a benefit eligibility decision under the following circumstances: 23.53(1) An employer may appeal on the grounds that benefit charges against the employer’s account have been reversed …

23.54(1) Payment of a disputed assessment is held to be an acceptance of the assessment only when a timely appeal is not filed. 23.54(2) An employing unit that has appealed a determination of liability, or a payment of contributions due, shall submit full payment of any disputed …

23.55(1) The employer bears the burden of proof in all employer liability cases. 23.55(2) The burden of proof shall rest with an employing unit that employs any individual during any calendar year but that considers itself not an employer subject to the Act, to establish that it …

23.56(1) Pursuant to Iowa Code chapter 17A, a controversy may, unless precluded by statute, at the discretion of the department be informally settled by mutual agreement of the department and the person or employer who is or is about to be engaged in the controversy. The settleme…

23.57(1) If an employer, on its own motion, submits an adjustment for an error made on previously submitted wage detail and pays any additional contributions due on the adjustment when submitting the adjustment, no interest on the additional contributions will be charged if it is…

23.59(1) If the department finds from the examination of the employer’s account that contributions have been underpaid because of a department error in assigning the contribution rate, the additional contributions shall be paid within 30 days after the department notifies the emp…

23.6(1) If an individual has more than one employer, each employer must pay contributions on the employee’s wages up to the taxable wage base. 23.6(2) The employer may not deduct any part of the contributions due on taxable wages from an employee’s pay. 23.6(3) Only wages reporte…

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…

the following meaning. All terms that are defined in Iowa Code chapter 96 shall be construed as they are defined in Iowa Code chapter 96. 24.1(1) Reserved. 24.1(2) Administrative office (state). The state administrative office of the division of unemployment insurance services of…

24.10(1) “Participate,” as the term is used for employers in the context of the initial determination to award benefits pursuant to Iowa Code section 96.6(2), means submitting detailed factual information of the quantity and quality that if unrebutted would be sufficient to resul…

24.11(1) Procedures for deducting payments from benefits. Any payment defined under subrules 24.13(2) and 24.13(3) made to an individual claiming benefits will be deducted from benefits in accordance with the following procedures until the amount is exhausted; however, vacation p…

24.12(1) If the employer properly notifies the department that an amount of vacation pay, either paid or owed, is to be applied to a specific vacation period, a sum equal to the wages of the individual for a normal workday shall be applied to the first and each subsequent workday…

24.13(1) The Notice of Claim, Request for Federal Wage and Separation Information, and Request for Wage and Separation Information on Federal Employment Additional Claim, which are returned by the employer for the purpose of notification of vacation pay, will be used as notificat…

96.1A(37)“b.” If an individual is partially unemployed, the formula for wage deduction is a sum equal to the individual’s weekly benefit amount less that part of wages, payable to the individual with respect to that week and rounded to the lower multiple of one dollar, in excess …

burden of establishing, and the department must find, that the individual is able to work, available for work, and earnestly and actively seeking work. 24.15(1) Able to work. An individual must be physically and mentally able to work in some gainful employment, not necessarily in…

being unavailable for work: 24.16(1) An individual who is ill and presently not able to work due to illness. 24.16(2) An individual presently in the hospital. If there is a change in status, the individual is to renew the claim at once if unemployed. 24.16(3) If an individual pla…

accept work and failure to apply for suitable work will be removed when the individual has worked in (except in back pay awards) and been paid wages for insured work equal to ten times the individual’s weekly benefit amount, provided the individual is otherwise eligible. 24.17(1)…

employment because the employee no longer desires to remain in the relationship with the employer from whom the employee has separated. The employer has the burden of proving that the claimant is disqualified for benefits, but the claimant has the initial burden to produce eviden…

considered to be voluntary quits. In addition to the reasons established in Iowa Code section 96.5(1), the following are reasons for a claimant leaving employment with good cause attributable to the employer: 24.19(1) An employer’s willful breach of contract of hire is not a disq…

insurance. 24.2(1) Filing a benefit claim. a. In order to establish a benefit year during which an individual may receive unemployment benefits, the individual, once separated from employment, must file an initial claim, verify their identity, and register for work. The claim may…

voluntarily quits without good cause part-time employment and who has not requalified for benefits following the voluntary quit of part-time employment, but is otherwise monetarily eligible for benefits based on wages paid by the regular or other base period employers, will not b…

24.21(1) A claimant is eligible for benefits even though having voluntarily left employment, if after leaving the employment, the claimant worked in (except in back pay awards) and was paid wages for insured work equal to ten times the claimant’s weekly benefit amount. 24.21(2) T…

24.22(1) Whenever an employer at which the individual was last employed and is laid off goes out of business, the individual’s account is credited with one-half, instead of one-third, of the wages for insured work paid to the individual during the individual’s base period, which …