Title III, PUBLIC SERVICES AND REGULATION (Ch. 80 - 122C)

Political subdivisions may levy a tax outside their general fund levy limits to pay the cost of unemployment benefits. For school districts the cost of unemployment benefits shall be included in the district management levy pursuant to section 298.4 . [C79, 81, §96.31 ] 83 Acts, …

It is the declared intent of the general assembly of the state of Iowa that the department shall employ employees as full-time claims specialists in the fraud and overpayment section of the job insurance bureau of the department to the extent that federal funds are available to t…

The department shall annually submit a status report on the unemployment compensation trust fund to the general assembly. [C79, 81, §96.35 ] 96 Acts, ch 1186, §23

1. For purposes of this section , “franchisee” and “franchisor” mean the same as defined in section 523H.1 . 2. For purposes of this chapter , a franchisor shall not be considered to be an employer of a franchisee or of an employee of a franchisee unless any of the following cond…

An unemployed individual shall be eligible to receive benefits with respect to any week only if the department finds that: 1. The individual has registered for work at and thereafter has continued to report at an employment office in accordance with such regulations as the depart…

1. An employer who wishes to participate in the shared work unemployment compensation program established under this section shall submit a written shared work plan in a form acceptable to the department for approval. a. As a condition for approval by the department, a participat…

An individual shall be disqualified for benefits, regardless of the source of the individual’s wage credits: 1. Voluntary quitting. If the individual has left work voluntarily without good cause attributable to the individual’s employer, if so found by the department. But the ind…

A field office operating fund is created in the state treasury under the control of the department of workforce development. The fund is separate and distinct from the unemployment compensation fund. All moneys properly credited to and deposited in the fund are annually appropria…

Notwithstanding any other provision of this chapter to the contrary, an individual who is discharged from employment for refusing to receive a vaccination against COVID-19, as defined in section 686D.2 , shall not be disqualified for benefits on account of such discharge. 2021 Ac…

1. Filing. Claims for benefits shall be made in accordance with such regulations as the department may prescribe. 2. Initial determination. A representative designated by the director shall promptly notify all interested parties to the claim of its filing, and the parties have te…

1. Payment. Contributions accrue and are payable, in accordance with rules adopted by the department pursuant to chapter 17A , on all taxable wages paid by an employer for insured work. 2. Contribution rates based on benefit experience. a. (1) The department shall maintain a sepa…

1. Period of coverage. Any employing unit which is or becomes an employer subject to this chapter within any calendar year shall be subject to this chapter during the whole of such calendar year. 2. Voluntary termination. Except as otherwise provided in subsection 3 of this secti…

1. Establishment and control. There is hereby established as a special fund, separate and apart from all public moneys or funds of this state, an unemployment compensation fund, which shall be administered by the department exclusively for the purposes of this chapter . This fund…

through 97.49 Repealed by 53 Acts, ch 71, §1 53 Acts, ch 71, §1 , except as indicated herein.

Chapter 97, Code 1950 , as amended by the Fifty-fourth General Assembly, is hereby repealed, subject to the provisions which follow: 1. Any person being paid any benefits under the provisions of sections 97.13 through 97.18, Code 1950 , as amended, as of June 30, 1953, shall cont…

There is hereby created as a special fund, separate and apart from all other public moneys or funds of this state, the “Iowa Old-Age and Survivors’ Insurance Liquidation Fund” , this fund to consist of all unexpended moneys collected under the provisions of chapter 97 , Code 1950…

The Iowa public employees’ retirement system created in section 97B.1 may enter into agreements whereby services performed by the system and its employees under this chapter and chapters 97B and 97C shall be equitably apportioned among the funds provided for the administration of…

As used in sections 97.50 through 97.52 , unless clearly indicated by the context to the contrary, all references to employment or service refer to employment or service in Iowa public employment. [C46, 50, §97.1, 97.2; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97.53 ] 2021 Acts,…

The following words and phrases when used in this chapter shall, for the purpose of this chapter , have the meanings respectively ascribed to them in this section , except in those instances where the context clearly indicates a different meaning: 1. “Actuarial equivalent” shall …

1. For purposes of this section : a. (1) “Eligible qualified service” means service as a member of a city fire retirement system or police retirement system operating under chapter 411 prior to January 1, 1992, for which service was not eligible to be transferred to this system p…

1. An active member of the system who has been a member of the retirement system five or more years may elect to purchase up to five years of service credit for military service, other than military service required to be recognized under Internal Revenue Code §414(u) or under th…

On or before the first day of January in each year, the board of trustees shall certify to the director of the department of administrative services the amounts which will become due and payable during the fiscal year next following to the retirement fund. The amounts so certifie…

1. Beginning with the fiscal year commencing July 1, 2013, and ending June 30 of the fiscal year during which the board determines that the system’s funded ratio of assets to liabilities is at least eighty-five percent, there is appropriated from the general fund of the state for…

The right of any person to a pension, annuity, or retirement allowance, to the return of contributions, the pension, annuity, or retirement allowance itself, any optional benefit or death benefit, any other right accrued or accruing to any person under this chapter , and the mone…

Any person who shall knowingly make any false statement, or shall falsify or permit to be falsified any record or records of the system in any attempt to defraud the system as a result of such act, shall be guilty of a fraudulent practice. Should any change or error in records re…

1. The board of trustees shall provide hospital, nursing, and medical attention for the members in service when injured while in the performance of their duties and shall continue to provide hospital, nursing, long-term care, and medical attention for injuries or diseases incurre…

1. If, on or after July 1, 2002, a member receives an injury or dies for which benefits are payable under section 97A.6, subsection 3, 5, 8, or 9 , or section 97A.14 , and if the injury or death is caused under circumstances creating a legal liability for damages against a third …

1. Members who became vested and terminated service prior to July 1, 1979, and members receiving an annuity from accumulated contributions made prior to July 1, 1979, shall continue to receive the benefits the member was entitled to under the provisions of this chapter , as this …

1. Commencing July 1, 1990, if an active member, in service on or after that date, terminates service, other than by death or disability, the member may elect to withdraw the member’s contributions under section 97A.8, subsection 1 , paragraphs “f” and “h” , together with interes…

Optional transfers with chapter 411 . 1. For purposes of this section unless the context otherwise requires: a. “Average accrued benefit” means the average of the amounts representing the present value of the accrued benefit earned by the member determined by the former system an…

The Iowa department of public safety peace officers’ retirement, accident, and disability system is created. It is the purpose of this chapter to provide certain retirement and other benefits for the peace officers of the Iowa department of public safety named in this chapter , o…

1. All peace officer members of the division of state patrol and the division of criminal investigation or the predecessor divisions or subunits in the department of public safety, excepting the members of the clerical force, who are employed by the state of Iowa on July 4, 1949,…

1. Service for fewer than six months of a year is not creditable as service. Service of six months or more of a year is equivalent to one year of service, but in no case shall more than one year of service be creditable for all service in one calendar year, nor shall the board of…

1. Board of trustees. a. A board of trustees of the Iowa department of public safety peace officers’ retirement, accident, and disability system is created. The general responsibility for the proper operation of the system is vested in the board of trustees. b. The board of trust…

1. Service retirement benefit. Retirement of a member on a service retirement allowance shall be made by the board of trustees as follows: a. Any member in service may retire upon the member’s written application to the board of trustees, setting forth at what time, not less than…

1. In lieu of the retirement benefits otherwise provided upon service retirement for members of the system and the members’ beneficiaries, members may elect to receive an optional retirement benefit during the member’s lifetime and have the optional retirement benefit, or a desig…

1. As used in this section , unless the context otherwise requires: a. “Direct rollover” means a payment by the system to the eligible retirement plan specified by the member or the member’s surviving spouse. b. (1) “Eligible retirement plan” means either of the following that ac…

1. The board of trustees shall be the trustees of the retirement fund created by this chapter as provided in section 97A.8 and shall have full power to invest and reinvest funds subject to the terms, conditions, limitations, and restrictions imposed by subsection 2 and chapters 1…

There is hereby created as a special fund, separate and apart from all other public moneys or funds of this state, the peace officers’ retirement, accident, and disability system retirement fund, hereafter called the “retirement fund” . All the assets of the system created and es…

A member who is absent from duty as a peace officer while serving in the armed services of the United States or its allies and is discharged or separated from service in the armed forces under honorable conditions shall have the period of absence while serving in the armed servic…

1. The “Iowa Public Employees’ Retirement System” is established as an independent agency within the executive branch of state government. The Iowa public employees’ retirement system shall administer the retirement system established under this chapter . 2. As used in this chapt…

1. If the system finds the employee or employer, or both, have erroneously paid contributions, including the payment of contributions prior to an individual’s valid decision to elect out of coverage under this chapter on or after January 1, 1999, pursuant to section 97B.42A , the…

1. Each employer shall deduct from the wages of each member of the retirement system a contribution in the amount of the applicable employee percentage of the covered wages paid by the employer and such additional amount if otherwise required by law, until the member’s terminatio…

1. Notwithstanding section 97B.11 or other provisions of this chapter , beginning January 1, 1995, for federal income tax purposes, and beginning January 1, 1999, for state income tax purposes, member contributions required under section 97B.11 which are picked up by the employer…

Contributions deducted from the wages of the member under section 97B.11 prior to January 1, 1995, member contributions picked up by the employer under section 97B.11A beginning January 1, 1995, and the employer’s contribution shall be forwarded to the system for recording and de…

1. For purposes of this section , unless the context otherwise requires: a. “Change in the schedule of wage payments” means the formal or informal deferral of wages earned in one calendar year to a later calendar year or the acceleration of the wages payable under a contract of e…