reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 10 - Research and Information Services Division › Rule 871-10.7 - Planning and Development Bureau

Current through Register Vol. 47, No. 3, July 24, 2024
The bureau assists the division administrator in planning,
				directing and coordinating division projects. Responsibilities include:
1. Developing and using labor market
			 information;
2. Developing and using
			 information technology for better delivery of workforce development
			 services.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 11 - Employer Records and Reports › Rule 871-11.1 - Records

Current through Register Vol. 47, No. 3, July 24, 2024
Each employer shall keep records and submit reports at such times
				as the department may require, and shall comply with the instructions printed
				upon any report forms issued by the department pertaining to the preparation and
				return of such reports.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 11 - Employer Records and Reports › Rule 871-11.2 - Filing of Multiple Worksite Report, 65-5519, Also Known as Form Number Bls 3020

Current through Register Vol. 47, No. 3, July 24, 2024
Each employer having more than one physical worksite at which
				workers are employed shall file a Multiple Worksite Report, 65-5519 (BLS 3020),
				for each quarter, providing monthly employment for the three payroll periods
				which include the twelfth of each month and the amount of wages subject to the
				unemployment insurance law, for each location within this state. This report is
				required as a supplement to the Employer's Contribution and Payroll Report,
				65-5300, required by 871-22.3 (96). Failure to provide
				this report may result in the assessment of a penalty as provided for by
				871-23.60 (96).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 11 - Employer Records and Reports › Rule 871-11.3 - Filing of Industry Verification Statement, Bls 3023vs or 3023vm

Current through Register Vol. 47, No. 3, July 24, 2024
Each employer shall complete the Industry Verification Statement,
				BLS 3023VS or 3023VM, for the purpose of verifying the primary products or
				services of each physical worksite.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 12 - Forms and Informational Materials › Rule 871-12.1 - Federal Restriction-forms

Current through Register Vol. 47, No. 3, July 24, 2024
The research and information services division uses many
				federally prepared and supplied forms that contain an office of management and
				budget (OMB) number and an approved expiration date. The department, which
				receives and uses in its normal operations such federal forms through a federally
				appointed special agent, is subject to all of the provisions, restrictions,
				sanctions and penalties imposed by the Federal Reports Act of 1942 and subsequent
				amendments.
Form No. Name and description of form.
(1)
Federal forms.
a.
BLS 790, Bureau of Labor Statistics
			 Report on Employment, Payroll and Hours.
A research and information
			 services division shuttle schedule sent each month, to a sample of Iowa
			 employers, to collect employment, payroll and hours worked information.
b.
BLS 3020, Multiple Worksite Report
			 (65-5519) [reference 345-2.3 (96) ].
A research and information services
			 division form required each quarter of Iowa employers subject to the unemployment
			 insurance law.
c.
BLS 3023
			 VS, Industry Verification Statement (single worksite).
A research and
			 information services division form required of employers on a periodic basis to
			 verify the products or services, or both, provided by an employer to ensure that
			 the correct standard industrial classification code is assigned to the employer's
			 unemployment insurance account.
d.
BLS 3023VM, Industry Verification Statement (multiple worksites).
A research and information services division form required of employers
			 on a periodic basis to verify the products or services, or both, provided at each
			 worksite by an employer to ensure that the correct standard industrial
			 classification code is assigned to each employer location.
e.
BLS 2877, Occupational Employment
			 Survey.
Sent once a year to a sample of employers. Voluntary. Used to
			 obtain confidential information on occupational employment and occupational wages
			 by industry. Forms differ by industry.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 13 - New Employment Opportunities Fund › Rule 871-13.1 - Purpose

Current through Register Vol. 47, No. 3, July 24, 2024
The new employment opportunities program is designed to help
				individuals in underutilized segments of Iowa's workforce gain and retain
				employment. The new employment opportunities program complements existing
				employment and training programs by providing additional flexibility and services
				that are often needed for underutilized segments of the population to gain and
				retain employment. Services may include, but are not limited to, transportation,
				child care, mentoring, assisting businesses with compliance issues related to the
				Americans with Disabilities Act, or reducing perceived risks that cause segments
				of the population to be underutilized in the workforce.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 13 - New Employment Opportunities Fund › Rule 871-13.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
"Department"
means the department of workforce
				development.
"Regional workforce investment board"
means a
				regional advisory board as defined in 877-Chapter 6.
"Underutilized segments of Iowa's workforce"
means persons with disabilities, ex-offenders, immigrants and refugees, minority
				youth, dislocated workers, senior workers, seasonal workers, welfare recipients,
				and low-income individuals. Additional target groups may be identified by a
				regional workforce investment board based on the region's needs assessment and
				analysis.
"Workforce development region"
means a region of
				the state designated by the state workforce development board as required by Iowa
				Code section 84B.2.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 13 - New Employment Opportunities Fund › Rule 871-13.3 - Allocation of Funds

Current through Register Vol. 47, No. 3, July 24, 2024
Funds will be appropriated either by a direct allocation to the
				regions on a per capita basis, or made available to a limited number of pilot
				projects. The director of the department will determine the method by which the
				funds are appropriated.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 13 - New Employment Opportunities Fund › Rule 871-13.4 - Projects

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Maximum
			 grant amounts.
The maximum grant amount for a project is set at
			 $250,000.
(2)
Length of
			 project.
A proposed project may be designed for up to 18 months in
			 duration, but must have an ending date no later than June 30 of the state fiscal
			 year following the year funding was awarded.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 13 - New Employment Opportunities Fund › Rule 871-13.5 - Pilot Projects

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Maximum grant amounts.
The maximum grant amount for a pilot
			 project is set at $250,000.
(2)
Length of project.
A proposed pilot project may be designed for
			 up to 18 months in duration, but must have an ending date no later than June 30
			 of the state fiscal year following the year funding was awarded.
(3)
Eligible recipients.
The
			 regional workforce investment board will identify the recipient(s) of funds and
			 program operator. The project must be operated in conjunction with the workforce
			 development center system.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 13 - New Employment Opportunities Fund › Rule 871-13.6 - Allowable Costs and Limitations

Current through Register Vol. 47, No. 3, July 24, 2024
The program operator shall distribute new employment
				opportunities program funds on a voucher basis to address individuals' barriers
				to obtaining or retaining employment. A maximum of $5,000 in vouchers shall be
				allowed per individual served.
(1)
Allowable training activities and support services.
The
			 allowable training activities and support services under this program will be
			 jointly determined by the department and the program operator. To be allowable,
			 training activities and support services must meet needs not covered by existing
			 programs and enhance an individual's ability to obtain and retain
			 employment.
(2)
Cost
			 categories.
Allowable costs must be consistently charged against the two
			 cost categories of administration and participant support/training.
(3)
Cost limitations.
Costs of
			 administration may not exceed 10 percent of the budget.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 13 - New Employment Opportunities Fund › Rule 871-13.7 - Grant Reporting and Compliance Review

Current through Register Vol. 47, No. 3, July 24, 2024
Grantees are required to submit a monthly financial report
				detailing fund expenditures. Quarterly progress reports shall be submitted to the
				department detailing progress in accomplishing the goals and objectives of the
				project. Financial and quarterly progress report forms will be in a format
				approved by the department.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 14 - New Iowan Centers › Rule 871-14.1 - Purpose

Current through Register Vol. 47, No. 3, July 24, 2024
The program is designed to establish immigration service centers
				to provide a broad array of services to deal with the multiple issues related to
				immigration and employment. The new Iowan centers program offers one-stop service
				designed to support workers, businesses and communities. Services may include,
				but are not limited to, information, referral, job placement assistance,
				translation, language training, resettlement, and technical and legal
				assistance.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 14 - New Iowan Centers › Rule 871-14.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
"Department"
means the department of workforce
				development.
"Immigrant"
means a person who enters the
				country with the expectation of legally residing in the United States of America
				rather than returning to the person's country of origin.
"Regional workforce investment board"
means a
				regional advisory board as defined in 877-Chapter 6.
"Workforce development region"
means a region of
				the state designated by the state workforce development board as required by Iowa
				Code section 84B.2.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 14 - New Iowan Centers › Rule 871-14.3 - Allocation of Funds

Current through Register Vol. 47, No. 3, July 24, 2024
Funds will be made available to a limited number of pilot
				projects in regions selected by the department, after consultation with other
				related state agencies. Matching funds shall be sought in the development of the
				pilot centers and special services needed to support the
				centers.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 14 - New Iowan Centers › Rule 871-14.4 - Length of Project

Current through Register Vol. 47, No. 3, July 24, 2024
A proposed project may be designed for up to 18 months in
				duration, but must have an ending date no later than June 30 of the state fiscal
				year following the year funding is awarded.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 14 - New Iowan Centers › Rule 871-14.5 - Allowable Costs and Limitations

Current through Register Vol. 47, No. 3, July 24, 2024
A program coordinator shall be identified for each pilot site and
				shall work within the workforce development center system. Each pilot program
				shall provide training for local and workforce development center system
				partners, and supportive services for customers.
(1)
Allowable training activities and
			 support services.
The allowable training activities and support services
			 under this program shall be jointly determined by the department and the program
			 coordinator, and may include, but not be limited to, English as a second language
			 programs in the workforce development center system, interpreter services,
			 resources for legal services, facilitation of community meetings regarding
			 immigrant issues, and development of specialized services specific to a
			 community's needs.
(2)
Cost
			 categories.
Allowable costs must be consistently charged against the
			 three cost categories of staff salary and fringe benefits, supportive services,
			 and administrative support.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 14 - New Iowan Centers › Rule 871-14.6 - Grant Reporting and Compliance Review

Current through Register Vol. 47, No. 3, July 24, 2024
Program operators shall be required to submit a monthly financial
				report detailing fund expenditures. Quarterly progress reports shall be submitted
				to the department detailing progress in accomplishing the goals and objectives of
				the project. Financial and quarterly progress report forms shall be in a format
				approved by the department.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 16 - Employer Innovation Fund › Rule 871-16.1 - Purpose

Current through Register Vol. 47, No. 3, July 24, 2024
The Iowa department of workforce development shall implement and
				administer the employer innovation fund. The purpose of the employer innovation
				fund is to expand opportunities for credit and noncredit education and training
				for residents of Iowa, leading to high-demand jobs, and to encourage Iowa
				employers, community leaders, and others to provide leadership and support for
				regional workforce talent pools throughout the state. The state of Iowa seeks to
				encourage employers and foster new and creative initiatives toward the objectives
				of increasing employers' access to the workforce and assisting workers in finding
				long-term opportunities in high-demand sectors of the Iowa
				economy.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 16 - Employer Innovation Fund › Rule 871-16.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
As used in this chapter:
"High-demandjob "
means a job identified by the
				workforce development board or by a community college pursuant to 2018 Iowa Acts,
				chapter 1067.
"Internship "
means temporary employment of a
				student that focuses on providing the student with work experience in the
				student's field of study.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 16 - Employer Innovation Fund › Rule 871-16.3 - Administration

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The employer
			 innovation fund shall be managed and administered by the Iowa department of
			 workforce development after consultation with the workforce development
			 board.
(2) An employer with its
			 principal place of business in the state of Iowa, an employer consortium, a
			 community organization, or another entity seeking matching funds may submit
			 innovative, dynamic proposals for initiatives that expand opportunities for
			 residents of Iowa to access training and education opportunities leading to
			 high-demand jobs.
(3) The Iowa
			 department of workforce development shall promulgate a policy for the application
			 process for the employer innovation fund.
a.
			 Proposals shall be submitted directly to the director of the department of
			 workforce development for consideration.
b. Proposals are to be submitted on an annual
			 basis by June 1 of each calendar year, except calendar year 2019, in which
			 proposals are to be submitted by August 1.
c. Proposals shall contain a written, detailed
			 plan, to include a narrative outlining the initiative to be pursued, the manner
			 in which the initiative would be implemented, the costs involved, the number of
			 participants to be served, whether the initiative will offer academic credit, and
			 the outcomes expected to be achieved.
d. Any funds remaining after the initial awards
			 are designated will be made available in additional application rounds.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.1 - Records to Be Kept by the Employer

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Each employing unit having employment
			 performed for it shall maintain records to show the information hereinafter
			 indicated. Such records shall be kept in such form and manner that it will be
			 possible from an inspection thereof to obtain the facts necessary to determine
			 what remuneration was made by the employing unit and what remuneration is
			 reportable to the department. Such records shall be open to inspection and be
			 subject to be copied by the department and its authorized representatives at any
			 reasonable time. Such records shall be kept for a period of five years after the
			 calendar year in which the remuneration to which they relate was paid or, if not
			 paid, was due.
(2) Such records shall
			 show with respect to each employee, unless the department has ruled that the
			 particular service does not constitute employment:
a. Name of worker.
b. Social security account number.
c. Date on which employee was hired, rehired,
			 or returned to work after a temporary layoff, and the date separated from work
			 and the reason therefor.
d. Scheduled
			 hours except for workers without a fixed schedule of hours, such as those working
			 outside of the employer's establishment in such a manner that the employer has no
			 definite knowledge of their working hours.
e. Total wages paid for employment in each
			 period and the date of payment. For all pay periods ending in each quarter show
			 separately: money wages, the cash value of other remuneration such as any special
			 payment for services such as wages in lieu of notice, bonuses, gifts, prizes, and
			 the nature of payments such as accounts paid to employees as allowance or
			 reimbursement for traveling and other business expenses, and the amounts of such
			 expenditures actually incurred and accounted for by the employees.
f The state or states in which the services are
			 performed; and if any of such services are performed outside of this state and
			 are not incidental to the service within the state, the base of operations (or if
			 there is no base of operations then the place from which such services are
			 directed or controlled) and the residence (by state), and the name of the county
			 in Iowa in which services were performed.
g. When the pay period covers services
			 performed both in covered employment and in excluded work, show the hours and
			 wages for covered employment under the Iowa employment security law, hereinafter
			 referred to as the "Act," and also show hours and wages for excluded
			 work.
h. The physical work site at
			 which each employee worked during each pay period which includes the twelfth of
			 each month. If an employee worked at more than one work site, the work site at
			 which the majority of the work was performed should be the one of
			 record.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.2 - Reports

Current through Register Vol. 47, No. 3, July 24, 2024
Each employing unit shall make such reports at such times as the
				department may require and shall comply with the instructions issued by the
				department pertaining to the preparation and return of such report.
This rule is intended to implement Iowa Code section
				96.11(1).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.4 - Reporting of Earnings Data by Secure File Transfer

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The employer may submit an electronic file.
			 Authorization for this reporting method will be given if the employer meets the
			 specification requirements to be compatible with the department's computer
			 capabilities. Such specifications will be furnished upon request.
(2) The electronic file submitted must contain,
			 for each reporting unit, all of the required employer information, wage
			 information, and labor market information. All corrections to previous reports
			 submitted to the department must be submitted electronically.
(3) The director shall annually designate the
			 number of wage lines per report that will require the report be filed
			 electronically.
This rule is intended to implement Iowa Code section
				96.11(6)
"a."
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.5 - Filing of Quarterly Contribution and Payroll by Newly Subject or Covered Employers

Current through Register Vol. 47, No. 3, July 24, 2024
Any employing unit which 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 shall include all wages paid during the current quarter as well as
				separate quarterly reports for wages paid in prior quarters of the same calendar
				year. The first quarterly reports of that employer shall be due on the last day
				of the calendar month following the close of the calendar quarter in which the
				employing unit becomes subject to the Iowa Code and shall be considered
				delinquent if not submitted and paid by that date. Any employer filing a
				voluntary election for coverage must begin filing reports in the quarter the
				employer's election is effective.
This rule is intended to implement Iowa Code sections
				96.7(1),
				96.14(1), 96.14(2)  and
				96.8(3).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.6 - Employer Changing Status, Address or Name Required to File Report

Current through Register Vol. 47, No. 3, July 24, 2024
Any employer who terminates business for any reason whatsoever,
				or 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 after such termination,
				transfer, or change of name or address, give notice to the department of that
				fact. The employer shall set forth in such notice the former name and address of
				the business, the new name, telephone number and address, the name of any new
				owner, and the employer's own name, telephone number and present address. Such
				notification shall be submitted electronically.
This rule is intended to implement Iowa Code sections
				96.11 and
				96.8(4).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.7 - Exempt Employing Units and Exempt Employment

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Any employing unit having workers
			 performing services for it which it considers exempt from this Act shall file a
			 Form 68-0192, Questionnaire for Determining Status of Workers, along with
			 supporting exhibits and documents (i.e., contract, statements from employer and
			 claimant) so that a decision can be made as to whether or not such service is in
			 fact exempt from the provisions of this Act.
(2) Any employing unit which has established
			 its status as an organization exempt under this Act or that certain employment
			 performed for it is not subject to contributions shall immediately notify the
			 department of any changes in the character of its organization, the purposes and
			 manner of its operation or the changed manner in which employment theretofore
			 determined to be exempt by the department is performed.
(3) Whenever an employing unit claims that any
			 employment is not employment under this Act, the burden shall be on the employer
			 to prove the exemption claimed. This rule is intended to implement Iowa Code
			 section 96.19(18)
"f."
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.8 - Subject Employers

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
			 Requesting determination of status. 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 employing unit shall submit a statement of all relevant facts to
			 the department for a determination as to the status under the Act of such
			 individual or employment on Form 68-0192, Questionnaire for Determining Status of
			 Workers, information for use in obtaining a ruling from the department as to
			 whether or not a worker is an employee for the purposes of the Act.
(2) Notification of status. The department
			 shall maintain a separate account for each employer and shall notify the employer
			 of any status change. This notice will advise the employer of:
a. The effective subjectivity date.
b. The date of the determination (last day of
			 quarter in which subjectivity occurred). See rule
			 871-22.5 (96).
c. The assigned industry code.
d. The section of the law under which the
			 employer was found liable.
e. The
			 federal identification number (if available).
f. The workforce development unemployment
			 insurance account number.
g. The
			 contribution rate for that year and preceding four years, if
			 applicable.
h. Whether the account was
			 established new, reestablished or placed on an inactive
			 status.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.9 - Employing Units Required to File Report to Determine Liability

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Each employing unit engaged in doing business
				in the state of Iowa January 1, 1936, or after, shall complete a registration
				with the department setting forth the names and addresses of the owners of the
				business, or if a corporation, association, or joint stock company or limited
				liability company, the names and addresses of its officers or members. Each
				employing unit must show its principal place of business, the nature of its
				business, the number of individuals whom it customarily hires to perform
				services for it, the place or places where such services are performed, the
				time when such business was begun, the number of weeks in the year for which it
				is customary to operate such business and such other information as may be
				required.
(2) Each employing unit which shall hereafter
				begin business in the state of Iowa in any manner whatsoever whether by
				succession to a business already being operated, by starting a new business, or
				otherwise, shall, within 30 days after beginning such business, inform the
				department of that fact, complete a registration and file contribution and
				payroll for all reporting units.
(3) Rescinded IAB 4/25/18, effective
				5/30/18.
This rule is intended to implement Iowa Code section
				96.11(1).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.10 - Report of a Partnership on Change in Partners

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Change in partnership.
In
			 any case in which a partnership consisting of two or more partners adds to or
			 deletes a partner or partners and is not required by the Internal Revenue Service
			 to obtain a new federal identification number after such addition or deletion of
			 partner or partners, the partnership shall notify the department of such change
			 within ten days from the date the change occurred. The department will
			 subsequently correct the partnership account to reflect this change.
(2)
Reporting requirement.
If,
			 after the change in partners, the partnership is required to obtain a new federal
			 identification number by the Internal Revenue Service, or if there has been a
			 change of ownership as described in Iowa Code section
			 96.19(18)
"b"
or a change of ownership as described in rule
			 871-23.28 (96), then the old
			 partnership shall notify the department by filing Form 60-0 111, Employer's
			 Notice of Change, within ten days from the date the change occurred. The new
			 partnership shall complete a registration within ten days from the date the
			 change occurred.
This rule is intended to implement Iowa Code section
				96.11(6).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.11 - Employer Account

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The
			 department shall maintain one account for each employer (or single legal entity).
			 An employer who has more than one establishment or business shall be considered
			 to be one employing unit entitled to one account and a single experience rate. If
			 an establishment or business owned by an employer is a separate legal entity in
			 its own right (i.e., a subsidiary corporation), it will be considered to be a
			 separate employer and must have an experience rate based on its own experience.
			 When an already covered employer acquires another establishment or business, the
			 employer will have a separate account number with a separate experience rate for
			 the acquired business only if that business retains its character as a separate
			 legal entity. If the acquired business is merged with that of the employer so
			 that they become a single legal entity under the law, the successor is not
			 entitled to separate rates for each establishment or business.
(2) Each employer shall report all wages paid
			 and pay all contributions into the unemployment account maintained by the
			 department. The title of the employer's account shall be the name of the
			 individual, partnership, corporation, association or other organization
			 constituting the employing unit, and may contain the trade name used by the
			 employing unit. Where the employing unit is a fiduciary agent or legal
			 representative, the title of the account shall be the name of the fiduciary or
			 legal representative and the official title.
(3) Each employer's account shall be assigned a
			 number and, unless the system of numbering accounts is changed, the number
			 identifying an employer's account shall not be changed.
(4) Establishment defined. As used in this
			 rule, "establishment" means an economic unit, generally at a single physical
			 location, where business is conducted, or where services or industrial operations
			 are performed, or from which employees are dispatched.
This rule is intended to implement Iowa Code sections 96.7(2)
"a"
(1) and 96.19(17).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.12 - Reporting Units

Current through Register Vol. 47, No. 3, July 24, 2024
Any employer having two or more separate establishments will file
				those 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. The individual reporting units
				may be filed separately by the reporting units when authorized, but the complete
				account report is not submitted until all reporting units are completed.
				Maintaining current status for the reporting units will be the employer's
				responsibility. If any reporting units are deleted or added, the department shall
				be notified within ten working days from the date of change.
This rule is intended to implement Iowa Code sections
				96.7(2)
"a"
and 96.19(6).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.13 - Procedure to Be Followed by an Employer Wishing to Have an Active Reporting Unit Coded for Notice of Claim for Unemployment Benefit Mailing

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Any employing unit reporting under an
			 assigned account and having one or more reporting units in the state of Iowa may
			 request the assignment of a reporting unit number which will be assigned for the
			 specific purpose of mailing Form 65-5317, Notice of Claim Filing, to the
			 reporting unit so that responsible personnel at that location can make a timely
			 protest on Form 65-5317 if the employment separation was for a disqualifiable
			 reason. Those accounts so wishing may request that all unemployment insurance
			 material other than Form 65-5317, Notice of Claim Filing, be sent to the home
			 office or regional accounting office. All such requests must be from a
			 responsible financial or operating officer of the firm and shall indicate:
a. Full trade name and address of each location
			 to be coded.
b. The full employer
			 name and address of the home office or financial office where all unemployment
			 insurance material other than Form 65-5317 is to be sent.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.14 - Notification by Employer of Employee's Rights

Current through Register Vol. 47, No. 3, July 24, 2024
Each employer shall post and maintain in places readily
				accessible to individuals in its employ printed notices or posters, Form 60-0160,
				informing employees of their potential rights to benefits under the employment
				security law and providing general instructions as to what the employees shall do
				and where the employees shall go to obtain these benefits. Copies of these
				printed notices or posters may be obtained from the department, upon request,
				without cost to the employer.
This rule is intended to implement Iowa Code section
				96.11(2).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.15 - 940 Certification

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Upon
			 request, the department shall furnish to the Internal Revenue Service a
			 certification of an employer's account for a particular year. Certification
			 requests may be on an individual basis or may be part of a bulk yearly
			 certification. Such certification will include the employer's state account
			 number, yearly taxable payroll, contribution rate, contributions paid prior to
			 January 31 of the next succeeding year, and the date and amount of contributions
			 after January 31 of the next succeeding year.
(2) In addition to the information certified in
			 subrule 22.15(1), yearly certification shall include:
a. Employers who filed a federal unemployment
			 tax return (Form 940) that did not file with the department.
b. Employers who filed returns with the
			 department but not with the Internal Revenue Service except governmental
			 employers and employers that department records indicate to be 501(c)(3)
			 nonprofit organizations.
This rule is intended to implement Iowa Code sections 96.11(1)
				and 96.11(6)
"c"
(2).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.16 - Electronic Transmittal of Contribution Payments

Current through Register Vol. 47, No. 3, July 24, 2024
(1) An employing unit or person acting on
			 behalf of one or more employing units must transmit payment of contributions to
			 the department electronically.
(2)
			 Once an employing unit transmits payment of contributions to the department
			 electronically, the employing unit must submit all subsequent payments of
			 contributions to the department electronically.
This rule is intended to implement Iowa Code sections
				96.7(1)  and
				96.14(2).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.18 - Agents and Other Practitioners or Firms Representing Employers in Unemployment Insurance Matters

Current through Register Vol. 47, No. 3, July 24, 2024
(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 shall have on file with the department:
a. A power of attorney, or
b.A letter of authorization from the employer,
			 or
c. An electronic designation of
			 authority from the employer.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.19 - Notification of Availability of Unemployment Insurance

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
			 Upon separation from employment, an employer shall provide
			 documentation to an employee of the availability of unemployment
			 insurance.
(2) The notice
			 shall inform employees of the following:
a. Unemployment insurance benefits
			 are available to workers who are unemployed and who meet the state's
			 eligibility requirements;
b. Employees may file a claim in
			 the first week that employment stops or work hours are
			 reduced;
c. Employees may
			 file claims online at iowaworkforcedevelopment.gov or by telephone at
			 (866)239-0843;
d.
			 Employees must provide the department with the following information
			 to process the claim:
(1) Full legal
			 name;
(2) Social security
			 number;
(3) Authorization
			 to work (if the employee is not a U.S. citizen or
			 resident);
(4) Last
			 employer name and address;
(5) Start and end dates of the
			 employee's last employment;
(6) Additional information upon
			 request of the department.
This rule is intended to implement Iowa Code chapter
				96 and the Coronavirus Aid, Relief, and Economic Security (CARES) Act
				(RL. 116-136).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Accounts.
a.
Benefit
			 payment account.
An account maintained in the unemployment compensation
			 fund in which are recorded (1) amounts transferred from the unemployment trust
			 fund in the United States treasury, and receipts from other sources, and (2)
			 amounts of benefits paid.
b.
Employer rating account.
An account of an employer which is
			 maintained by the department for the purpose of reporting wages and recording
			 contributions or reimbursements for that employer.
c.
Clearing account.
An
			 account maintained in the unemployment compensation fund in which are recorded
			 all amounts payable under Iowa Code chapter 96, including those to be transferred
			 to (1) the unemployment trust fund, (2) the special employment security
			 contingency fund, (3) the administrative contribution surcharge fund, and (4) the
			 temporary emergency surcharge fund. Employer refunds are issued from this
			 account.
d.
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.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.2 - Definition of Wages for Employment During a Calendar Quarter

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Unless the
			 context otherwise requires, terms used in rules, forms, and other official
			 pronouncements issued by the department shall have the following meaning:
(2) Wages paid. Wages for employment
			 during a calendar quarter consist of wages paid during the calendar quarter.
			 Wages earned but not paid during the calendar quarter shall be considered as
			 wages for employment in the quarter paid. The employer's contribution and payroll
			 shall be used as prima facie evidence of when the wages were paid. If the wages
			 are not listed, they shall be considered as paid:
a. On the date appearing on the
			 check.
b. On the date appearing on
			 the notice of direct deposit.
c. On
			 the date the employee received the cash payment.
d. On the date the employee received any other
			 type of payment in lieu of cash.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.4 - Wages-back Pay

Current through Register Vol. 47, No. 3, July 24, 2024
A payment in the form of or in lieu of back pay to an individual
				(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 shall be taxable and recoverable if it meets the
				definition of wages contained in rule 23.3(96). Punitive or liquidated damages
				for other than lost wages, and job search expenses, are not taxable, recoverable
				or deductible as a back pay award.
(1)
			 Where the back pay wages, award or a judgment is paid as remuneration for
			 employment by an employer into an account for an individual, the wages, award or
			 judgment shall be considered as wages paid in the quarter in which the employer
			 actually pays the wages, award or judgment to an account for the
			 individual.
(2) If an individual
			 receives benefits for a period of unemployment and subsequently receives a
			 payment in the form of or in lieu of back pay for the same period, and if the
			 benefits are recovered by the department under an agreement between the employer
			 and the individual allowing the employer to deduct and remit to the unemployment
			 compensation fund the amount of benefits received by the individual from the
			 payment in the form of or in lieu of back pay, the employer shall be required to
			 report this amount to the department as total and taxable wages paid to the
			 individual in the calendar quarter in which the amount is actually paid.
This rule is intended to implement Iowa Code sections 96.7(3) and
				96.8(5).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.5 - Gratuities and Tips

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The following
			 criteria shall be applicable in determining whether tips are wages under the
			 contributions provision of the Act: 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 must be
			 reported to the department as total and taxable wages. Where the customer writes
			 the amount of the tip on a bill and the employer pays the employee the amount so
			 shown and charges it to the customer's account, such amounts are wages. Where the
			 employer adds a certain percent to the customer's bill for disbursement to the
			 employees, the sums so disbursed are wages.
(2) Tips are considered reportable and taxable
			 as wages when taken into account by the employer in determining the employee's
			 compensation under the federal wage and hour law, or when paid by the customer as
			 a service charge set by the employer, or when pooled and distributed to the
			 employees by the employer. The employer shall keep sufficient detailed records so
			 that it can be ascertained, if necessary, by audit or other authorized inspection
			 which compensation is reportable as taxable tips and which compensation is
			 reportable as compensation other than tips. For reporting purposes to the
			 department, the tips and other reportable and taxable compensation may be
			 submitted in aggregate on Form 65-5300, Employer's Contribution and Payroll
			 Report.
(3) An accounting as used in
			 this rule means the reporting of tips as gratuities by an employee to the
			 employer for the purpose of deducting social security taxes or withholding taxes
			 with the employer reporting the same on Form 941, Employer's Quarterly Federal
			 Tax Return.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.6 - Taxable Wage

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definition
.
The term
"taxable wages"
means the higher of
				the federal taxable wage base for the Federal Unemployment Tax Act (FUTA) or 66
				2/3 percent of the statewide average weekly wage paid to employees in insured
				employment, multiplied by 52 and rounded to the next highest multiple of $100
				based upon the computation made during the previous calendar year to determine
				the maximum weekly benefit amounts for unemployment insurance benefits.
(2)
Applicability and
			 successorship
.
a. If an individual
			 has more than one employer, each employer must pay contributions (tax) on the
			 employee's wages up to the taxable wage base.
b. The employer shall not deduct any part of
			 the contributions (tax) due on taxable wages from an employee's pay.
c. Only wages reported to the Iowa
			 unemployment insurance program may be used in computing the employee's
			 reportable taxable wages in Iowa.
d. A successor employer may use the taxable
			 wages paid and reported by the predecessor employer to determine the successor
			 employer's taxable wages if the successor employer received a transfer of
			 experience from the predecess or employer.
e. A successor employer which received a
			 transfer of experience may, at the successor employer's option, use the taxable
			 wages reported by the predecessor to compute the taxable wages for the balance
			 of the calendar year or may compute the taxable wages as if the employees
			 acquired from the predecessor were new employees.
This rule is intended to implement Iowa Code section
				96.19(37)