reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.7 - New Employer Contribution Rates

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A contributory employer means all employers
			 other than employers which have elected, or are required by law, to reimburse the
			 department for benefits paid in lieu of paying contributions. An employer which
			 has earned a "zero" rate is still considered to be a contributory
			 employer.
(2) A nonconstruction
			 contributory employer, which has not yet qualified for an experience rate, shall
			 pay contributions at the rate specified in the twelfth benefit ratio rank but not
			 less than 1 percent until the end of the calendar year in which the employer's
			 account has been chargeable with benefits for 12 consecutive calendar quarters
			 immediately preceding the computation date.
(3) A construction contributory employer, which
			 has not yet qualified for an experience rate, shall pay contributions at the rate
			 specified in the twenty-first benefit ratio rank until the end of the calendar
			 year in which the employer's account has been chargeable with benefits for 12
			 consecutive calendar quarters.
(4)
			 Once an employer has qualified for an experience rating, the rate will be
			 computed in accordance with the formula given in Iowa Code section
			 96.7. Rates will vary from 0
			 percent to 9 percent depending on how each employer's experience compares to the
			 experience of all other employers.
(5) For the purposes of this rule, an
			 administrative contribution surcharge and a temporary emergency surcharge may be
			 added to an employer's contribution rate.
(6) For the purposes of this rule, the first
			 quarter in which an employer's account will be considered chargeable with
			 benefits will be the third quarter of the employer's liability unless the
			 employer paid and reported no wages during the first two quarters of liability.
			 In that case, the employer will not be considered chargeable with benefits until
			 the first quarter in which the employer pays and reports wages. Once an
			 employer's account has been chargeable with benefits it will be considered
			 chargeable for rate computation purposes until it is terminated.
(7) For the purposes of this rule, any single
			 employer which has two or more establishments or businesses engaged in different
			 industrial classification activities, with one or more establishments or
			 businesses engaged in construction activity, as defined in rule 23.82(96), shall
			 be assigned the contribution rate applicable to construction if 50 percent or
			 more of the combined business activity is derived from the establishments or
			 businesses engaged in construction activities.
This rule is intended to implement Iowa Code section 96.7.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.8 - Due Date of Quarterly Contribution and Payroll

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Due date.
a. Contributions shall become due and be
			 payable quarterly on the last day of the month following the calendar quarter for
			 which the contributions have accrued. If the department finds that the collection
			 of any contributions from an employer will be jeopardized by delay, the
			 department may declare the contributions due and payable as of the date of the
			 finding.
b. If any due date
			 prescribed in this rule falls on a Saturday or Sunday, or a legal holiday, the
			 due date shall be the next following business day. Quarterly wage detail,
			 contributions, and payments in lieu of contributions, if mailed, shall be
			 considered as received on the date shown on the postmark of the envelope in which
			 they are received by the department.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.9 - Delinquency Notice

Current through Register Vol. 47, No. 3, July 24, 2024
Within 20 days from the delinquent date for filing employer's
				quarterly contribution and payroll, a delinquency notice will be sent to all
				employers from whom no information has been received. Such notice shall state the
				employer's name, account number, experience rate, and the quarter for which
				contribution and payroll need to be made. The notice will be sent or e-mailed to
				the employer's last-known address, e-mail address, or place of business. If the
				employer has sold or dissolved the business, the employer shall show the date of
				the last wages paid and the date of last employment. If the business was sold or
				transferred, the employer shall provide the name and address of the successor and
				the employer's future mailing address.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.10 - Payments in Lieu of Contributions

Current through Register Vol. 47, No. 3, July 24, 2024
(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
			 which are based on wage credits transferred from another employer. If extended
			 benefits are in effect, employers shall reimburse one-half of the extended
			 benefits paid; except governmental employers and Indian tribes shall reimburse
			 all extended benefits paid.
(2) At
			 the end of each calendar quarter, the department shall bill each reimbursable
			 employer. This statement shall be sent to the employer within 30 days of the
			 quarter for which the benefits are charged and shall set out the social security
			 number, name and amount of benefits charged to the employer for each such
			 claimant together with the amount of any previous charges remaining unpaid and
			 interest to the end of the quarter for which the statement is rendered. Payment
			 of each quarter's charges shall be due within 30 days of the date the statement
			 is sent. If the employer fails to reimburse the department within the period
			 prescribed by these rules, the department may attempt collection of the amount
			 due including any of the following methods:
a.
			 Issuance of Notice of Jeopardy Assessment and Demand for Payment.
b. Issuance of Notice of Lien.
c. Any other actions as prescribed by the law
			 or these rules including collection by distress warrant. Interest on delinquent
			 reimbursable benefits shall be charged at the rate of 1 percent per month or
			 one-thirtieth of 1 percent per day from the date payment was due until the date
			 of payment.
This rule is intended to implement Iowa Code section
				96.7(8).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.11 - Identification of Workers Covered by the Iowa Employment Security Law

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Each employer
			 shall ascertain the federal social security number of each worker employed by
			 such employer in employment subject to the Iowa employment security
			 law.
(2) The employer shall report
			 the worker's federal social security number in making any report required by the
			 department of workforce development with respect to the worker.
(3) If a worker failed to report to the
			 employer such employee's correct federal social security number or fails to show
			 the employer a receipt issued by an office of the social security board
			 acknowledging that the worker has filed an application for an account number, the
			 employer shall inform the worker that Regulation 106 of the Internal Revenue
			 Service, United States Treasury Department, under the Federal Insurance
			 Contribution Act provides that:
a. Each worker
			 shall report to every employer for whom the worker is engaged in employment a
			 federal social security number with the worker's name exactly as shown on the
			 social security card issued to the worker by the social security board.
b. Each worker who has not secured an account
			 number shall file an application for a federal social security account number on
			 Form SS-5 of the Treasury Department, Internal Revenue Service. The application
			 shall be filed on or before the seventh day after the date on which the worker
			 first performs employment for wages, except that the application shall be filed
			 on or before the date the worker leaves employment if such date precedes such
			 seventh day.
c. If, within 14 days
			 after the date on which the worker first performs employment for wages for the
			 employer, or on the day on which the worker leaves the employ of the employer,
			 whichever is the earlier, the worker does not have a federal social security
			 account number, and has not shown the employer a receipt issued to the worker by
			 an office of the social security board acknowledging that the worker has filed an
			 application for an account number, the worker shall furnish the employer an
			 application on Form SS-5, completely filled in and signed by the worker. If a
			 copy of Form SS-5 is not available, the worker shall furnish the employer a
			 written statement, signed by the worker, of the date of the statement, the
			 worker's full name, present address, date and place of birth, father's full name,
			 mother's full name before marriage, worker's sex, and a statement as to whether
			 the worker had previously filed an application on Form SS-5 and, if so, the date
			 and place of such filing. Furnishing the employer with an executed Form SS-5, or
			 statement in lieu thereof, does not relieve the worker of the obligation to make
			 an application on Form SS-5 as required in paragraph
"b"
of this
			 subrule.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.13 - Employer Elections to Cover Multistate Workers

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Arrangement.
The following
			 rule shall govern the workforce development department in its administrative
			 cooperation with other states subscribing to the interstate reciprocal coverage
			 arrangement, hereinafter referred to as the arrangement.
(2)
Definitions.
As used in
			 this rule, unless the context clearly indicates otherwise:
a.
"Jurisdiction"
means any
			 state of the United States, the District of Columbia, Puerto Rico, or, with
			 respect to the federal government, the coverage of any federal unemployment
			 compensation law.
b.
"Participating jurisdiction"
means a jurisdiction whose
			 administrative agency has subscribed to the arrangement and whose adherence
			 thereto has not terminated.
c.
"Agency"
means any officer, board, department, division,
			 commission or other authority charged with the administration of the unemployment
			 compensation law of a participating jurisdiction.
d.
"Interested jurisdiction"
means any participating jurisdiction to which an election submitted under this
			 rule is sent for its approval; and interested agency means the agency of such
			 jurisdiction.
e.
"Services
			 customarily performed by an individual in more than one jurisdiction"
means services performed in more than one jurisdiction during a reasonable
			 period, if the nature of the service gives reasonable assurance that they will
			 continue to be performed in more than one jurisdiction or if such services are
			 required or expected to be performed in more than one jurisdiction under the
			 election.
f.
"Total wages paid
			 in covered employment, "
as it appears in Iowa Code section
			 96.7(2)  for
			 computing the benefit cost ratio, means total wages paid in covered employment,
			 subject to contributions, as provided in Iowa Code section
			 96.7, and does not include wages
			 paid by reimbursing employers whose payments to the unemployment fund, in lieu of
			 contributions, are made in accordance with Iowa Code section
			 96.7.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.14 - Elective Coverage of Excluded Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1) An employing unit having services performed
			 for it which 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 which do not constitute
			 employment as defined in the law.
a. In no case
			 shall an elective coverage agreement under Iowa Code section
			 96.8(3)  be
			 approved unless and until it has been established that the employing unit making
			 application for elective coverage is normally and continuously engaged in a
			 regular trade, business or occupation.
b. An application for elective coverage shall
			 be disapproved if the department finds that the employing unit at the time of
			 making the application was insolvent or expected to discontinue business for any
			 reason within one year from the date the application is filed, or that the
			 employing unit is not normally and continuously engaged in a regular trade,
			 business or occupation.
c. The
			 department may, on its own motion, request a written statement as to why an
			 employing unit wishes to file an election to become a subject employer as
			 provided for in Iowa Code section
			 96.8(3)
"a"
and may request evidence of financial stability.
d. Any written election for a period prior to
			 the date of filing shall become binding upon approval by the department, and
			 notification of the approval shall be forwarded to the employer. If for any
			 reason the department does not approve such voluntary election, the employing
			 unit shall be notified of the reasons why such approval was withheld.
e. The effective date of the voluntary election
			 is the date that it is received by the department.
f Effect of election approval. Each approval of
			 an election shall state the date as of which the approval is effective. The first
			 contribution payment of any employing unit which elects to become a covered
			 employer shall become due and shall be paid on or before the due date of the
			 reporting period during which the conditions of becoming a covered employer by
			 election are satisfied, and shall include employer contributions with respect to
			 all wages paid on and after the date stated in such approval (as of which such
			 employing unit becomes a covered employer), up to and including the last pay
			 period in the reporting period in which the conditions of becoming a covered
			 employer by election are satisfied.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.18 - Nature of Relationship Between Employer-employee

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Commission sales persons and
			 insurance solicitors.
Commission sales persons generally are considered
			 employees subject to the law regardless of the method of their remuneration
			 unless they are independent contractors.
(2)
Directors and officers of a
			 corporation.
Directors who receive a reasonable fee for attending
			 meetings and perform no other services are not employees of the corporation.
			 Officers of associations and corporations are included as employees if they
			 perform services. Officers of a corporation who perform services for the
			 corporation are employees.
(3)
Members of family.
a. Services
			 performed by an individual in the employ of a son, daughter, or spouse, and
			 services performed by a child under the age of 18 in the employ of a father or
			 mother are exempt from the provisions of this Act.
b. Services performed by a foster parent in the
			 employ of a foster child, by a stepparent in the employ of a stepchild, and by a
			 child under the age of 18 years in the employ of a stepparent or foster parents
			 are exempt from the provisions of this Act.
c. Services performed by a son or daughter over
			 the age of 18 as an approved provider for consumer-directed care in the employ of
			 a father or mother who is an approved consumer of a home- and community-based
			 waiver services program are exempt from the provisions of Iowa Code chapter
			 96.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.20 - Employment-student and Spouse of Student

Current through Register Vol. 47, No. 3, July 24, 2024
Wages earned by a student who performs 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 for claim or benefit purposes.
Wages earned by an individual who is a full-time employee for a
				school, college or university whose academic pursuit is incidental to the
				full-time employment are covered wages.
Wages earned by the spouse of such a student in employment with
				the educational institution attended by the student are not covered wages for
				benefit purposes if the employee-spouse is told prior to commencing the
				employment that the work is part of a program to provide financial assistance to
				the student and is not covered by unemployment insurance.
This rule is intended to implement Iowa Code section
				96.19(18)
"g"
(6).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.21 - Excluded Employment-student

Current through Register Vol. 47, No. 3, July 24, 2024
Wages earned by a student who is enrolled at a nonprofit or
				public educational institution under a program taken for credit at such
				institution that combines academic instruction with work experience are normally
				excluded from the definition of employment. Provided, however, that no work
				performed by such individual in excess of the hours called for in the contract
				between the school and the employer or performed in a period of time during which
				the institution is on a regularly scheduled vacation and for which such student
				receives no academic credit shall be excluded from said definition.
This rule is intended to implement Iowa Code section
				96.19(18)
"g"
(6).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.22 - Employees of Contractors and Subcontractors

Current through Register Vol. 47, No. 3, July 24, 2024
(1) If one employer contracts with another
			 employing unit for any work which 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 providing the second employing
			 unit is not liable to pay contributions.
(2) Employees of the second contractor are
			 counted as employees of the first contractor while performing services on the
			 contract for the first contractor.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.23 - Liability of Affiliated Employing Units

Current through Register Vol. 47, No. 3, July 24, 2024
An employing unit not qualifying as a covered employer under any
				other section of this law shall be a liable employer if together with one or more
				employing units owned or controlled by the same interest, the combined employment
				or quarterly gross wages (counting together the number of workers or the combined
				gross quarterly wages of each enterprise) would total one or more workers in a
				portion of a day in each of 20 different weeks or have a combined gross quarterly
				payroll which equals or exceeds $1,500 in a calendar quarter.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.24 - Localization of Employment-employees Covered-exemption

Current through Register Vol. 47, No. 3, July 24, 2024
(1) When workers perform services in more than
			 one state, the department will review each case individually and make a
			 determination whether or not wages are reportable to Iowa based on the following
			 guidelines in sequence:
a. Services performed
			 in a state are considered localized in that state regardless of where the
			 employer is located. The wages are reportable to the state where the services are
			 performed.
b. When a worker performs
			 services in more than one state and the length of service in any one state is
			 equal to or greater than a reporting period, the worker is reportable to that
			 state. A reporting period is defined as a full calendar quarter. This rule does
			 not apply if work is performed in multiple states during the reporting
			 period.
c. Where services are
			 performed among two or more states in a reporting period, the base of operations
			 is considered. The base of operations is the point from which the workers start
			 and finish their work on a regular basis and that is the state to which the wages
			 are reportable. In this type of case, the department has the right to waive Iowa
			 coverage to another jurisdiction (state of the base of operations) as long as the
			 employee is properly covered by the other state.
d. When workers perform services in more than
			 one state and there is no base of operations in any one state, the state from
			 which the worker is immediately directed and controlled is the state to which the
			 wages are reportable provided that some services are performed by the worker in
			 that state.
e. If the services of the
			 workers are not localized in a state, the base of operations is not involved or
			 the place where services are directed and controlled is not applicable, then the
			 wages are reportable to the state in which the worker resides provided some
			 services are performed in that state.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.26 - Definition of a Farm-agricultural Labor

Current through Register Vol. 47, No. 3, July 24, 2024
(1) "Farm" as used in section
			 96.19(6)
"g"
(3) and as used 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 the raising, shearing, feeding, caring for, training, and management of
			 livestock, bees, poultry and forbearing animals and wildlife or both such uses,
			 if the activities conducted on the plot or plots of land have as their purpose
			 the accomplishment of an objective which is agricultural in nature.
(2) The definition of farm given in subrule
			 23.26(1) includes, but is not limited to, nurseries, greenhouses or other similar
			 structures used primarily for the raising of agricultural or horticultural
			 commodities. A parcel of real property or a portion of a parcel of real property
			 which is used primarily for the raising of nursery stock from seeds, cuttings or
			 transplanted stock is a farm. If any parcel of real property or a portion of a
			 parcel of real property is used both for the raising of nursery stock and for
			 display of nursery stock or allied products for sale, the parcel or portion is
			 not a farm if the raising is not the primary operation. A parcel of real property
			 or a portion of a parcel of real property which is used primarily to display
			 nursery stock for sale, or to display an allied product for sale, or both, is not
			 a farm. Allied product, as used in this rule, includes but is not limited to,
			 garden supplies, lawn supplies, tools, equipment, fertilizers, sprays,
			 insecticides or pottery.
(3) If other
			 than incidental sales of an allied product are made in connection with a nursery,
			 the operations in connection with the sales area are commercial operations as
			 distinguished from ordinary farm operations and services performed with respect
			 to the sales areas are not agricultural labor.
(4) A plot of land used primarily for the
			 raising of Christmas trees is a farm.
(5) The following shall be used to determine
			 whether or not services are defined as agricultural labor.
a. Services performed by an individual on a
			 farm, in the employ of any owner, tenant or operator, in connection with the
			 operation constitutes agricultural labor if:
(1) The services are on the farm on which the
			 materials in their raw or natural state were produced, and
(2) Processing, packing, packaging,
			 transportation, or marketing is carried on as an incident to ordinary farming
			 operation.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.28 - Successor

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Definition of
"successor employer"
as used in Iowa Code section
			 96.7 and these rules means an
			 employing unit which:
a. Acquired the
			 organization, trade or business, or substantially all the assets of an employing
			 unit that was subject to the provisions of chapter 96 prior to the acquisition,
			 regardless of whether the acquirer was an employing unit prior to the
			 acquisition. The acquiring employer must continue to operate the enterprise or
			 business.
b. An employing unit that
			 acquired a severable portion of the business of an employer who is subject to
			 chapter 96 providing:
(1) The portion of the
			 business or enterprise acquired would have in itself met the requirements of
			 section 96.19(16)
"a."
(2) An
			 application is made for a transfer of the records of the severable portion
			 transferred within 90 days from the date of transfer.
(3) The transfer of records meets the approval
			 of the predecessor and department and adequate information is furnished to meet
			 the requirements.
c.
			 Rescinded IAB 5/14/03, effective 6/18/03.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.29 - Transfer of Entire Business

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Notice of acquisition.
a.
			 Whenever any 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 notify the department for the purpose of accomplishing the
			 transfer of the reserve account of the predecessor employer to the successor
			 employing unit. Such notification must include the name and address of the
			 predecessor, the date of acquisition, and the name and address of the successor.
			 When such notice has been received or in the absence of the notice when necessary
			 information establishing that the acquisition occurred has been received by the
			 department, the actual contribution and benefit experience and taxable payrolls
			 of the predecessor shall be transferred to the successor employing unit for
			 determining its rate of contribution. Thereafter, benefits chargeable because of
			 employment for such transferred organization, trade, or business shall be charged
			 to the account of the successor. The predecessor must notify the department of
			 the status change.
b. Where one or
			 more employing units have been reorganized, merged or consolidated into a single
			 employing unit and the successor employing unit continues to operate such merged
			 or consolidated enterprise, the employing units involved shall notify the
			 department within 30 days from the date of the transaction. All entities involved
			 in the merger shall provide the articles of merger, or if there are no articles
			 of merger, a statement advising that the merger has transpired.
(1) The predecessor business or businesses
			 involved in the merger shall each file a final quarterly payroll report form as
			 soon as possible after the merger has occurred but in no case later than 30 days
			 after the close of the quarter in which the merger occurred.
(2) The successor entity shall indicate whether
			 or not the experience rates of all accounts are to be combined and the rate
			 recomputed for the balance of the calendar year in which the merger took
			 place.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.30 - Successorship-liability for Contributions and Payments in Lieu of Contributions

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Any employer who
			 becomes a successor to an employer account shall be held liable for any unpaid
			 contributions, reimbursable benefit payments, interest, penalties or costs which
			 are owed to the department by the predecessor at the time of the transfer. An
			 employer which is found to be a successor to a reimbursable account shall also be
			 liable to reimburse the department for benefits paid after the date of
			 acquisition that are based on wages paid by the reimbursable predecessor prior to
			 the date of acquisition whether or not the successor has elected, or is eligible
			 to elect, to become a reimbursable employer with respect to the successor's
			 payroll.
(2) Transfers under the Bulk
			 Sales Act, uniform commercial code of Iowa, shall not be held by the department
			 to be exempted from the provisions of Iowa Code section
			 96.7. The transferee shall be held
			 a successor to the employer account of the transferor and liable for any unpaid
			 contributions, reimbursable benefit payments, interest, penalty, and costs owed
			 to the department by the transferor notwithstanding any agreement between the two
			 parties pursuant to the Bulk Sales Act, provided the transferee continues to
			 operate the business.
This rule is intended to implement Iowa Code section 96.7.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.31 - Transfer of Segregable Portion of an Enterprise or Business

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Application and required
			 information.
a. The experience of a
			 distinct and segregable portion of an organization, trade, or business shall be
			 transferred to an employing unit which has acquired such portion only if the
			 successor employing unit:
(1) Completes an
			 electronic registration within 90 days after the date of purchase;
(2) Submits necessary information establishing
			 the separate identity of the accounts within 30 days after request is made by the
			 department unless the time is extended for good cause shown; and
(3) Continues to operate the acquired portion
			 of the business.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.32 - Mandatory and Prohibited Successorships

Current through Register Vol. 47, No. 3, July 24, 2024
(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 there is substantially
			 common ownership, management or control of the two, the attributable unemployment
			 experience will be transferred. This section of the law does not require a
			 transfer of substantially all of the assets nor does it require the transferred
			 portion to be segregable or identifiable. The acquiring employer must continue to
			 operate the organization, trade or business or must transfer operation to an
			 entity with substantially common ownership, management or control with the
			 acquiring entity. Mandatory successorship also applies when the acquirer was not
			 an employing unit prior to the transfer.
a. A
			 transfer of staff and the business activity of that staff to an acquiring
			 employer unit which continues to operate the portion of the business will
			 establish mandatory successor liability.
b. The mandatory and prohibited successorships
			 contained in Iowa Code sections
			 96.7(2)
"b"(2)
and (3) apply to corporations, limited liability
			 companies, government or governmental subdivisions or agencies, business trusts,
			 estates, trusts, partnerships, sole proprietorships or associations, or any other
			 legal entity as defined in Iowa Code chapter 96.
c. "Substantially common ownership, management
			 or control" is determined from the facts of a particular case. Among the factors
			 to be considered are:
(1) The authority to make
			 policy decisions.
(2) The authority
			 to perform personnel actions.
(3)
			 Direction and control of the day-to-day operations.
(4) Financial investment.
(5) Substantial or complete ownership by the
			 same legal entity or entities.
(6)
			 Ability to conduct or liability for financial transactions on behalf of the
			 business.
(7) Authority to commit the
			 business assets.
(8) Common
			 management which may include direction or overall supervision by an individual or
			 group of individuals.
d.
			 For a mandatory full successorship the tax rate shall be established as provided
			 in subrule 23.29(2), and for a mandatory partial successorship the tax rate shall
			 be established as provided in subrule 23.32(4).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.36 - Predecessor-contribution Rates for Winding Down a Business

Current through Register Vol. 47, No. 3, July 24, 2024
In the case where a predecessor has transferred its organization,
				trade, or business, or substantially all assets, to a successor in interest and
				the predecessor employer continues to operate a part of the business in order to
				wind down or close the business after the date of transfer, the predecessor shall
				retain the same account number but will recompute the eligibility year,
				determination date, effective date, law citation and tax rate to that of a newly
				covered employer. For the purposes of this rule, the term "wind down wages" may
				exclude wages earned before the sale or transfer that were paid in the four
				consecutive quarters after the quarter in which the sale or transfer
				occurred.
This rule is intended to implement Iowa Code sections
				96.8(1)  and
				96.8(4)
"a."
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.37 - Adjustments and Refunds of Contributions

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Whenever any employer discovers that the
			 contribution report submitted is incorrect resulting in overpayment of
			 contributions due and owing, such employer may file an application for credit
			 allowance or refund. If the department discovers that the contribution submitted
			 by any employer is incorrect resulting in overpayment of contribution, it may on
			 its own initiative refund or make a credit allowance. No refund or credit
			 allowance will be made after three years from the date on which the overpayment
			 was made. The employer's wage adjustment report shall be filed electronically to
			 show corrections to the individual wage amounts, corrections of grand totals
			 (total wages, taxable wages and contributions), and a full explanation for the
			 adjustment. Adjustment shall be made by the department in the form of credit
			 allowance or refund as provided in subrule 23.37(3) equal to that portion of
			 contributions erroneously paid which exceeds the benefits paid to claimants as a
			 direct result of the employer's erroneous report.
(2) If the contribution and wage report first
			 submitted by an employer understates the amount of wages paid for a given period,
			 the employer will electronically submit a wage adjustment for the period and make
			 payment covering all additional contributions, penalty and interest due.
a. If it is apparent, upon examination of any
			 wages reported or adjusted, that a greater contribution than is required by law
			 has been paid, the department may, within three years from the date of such
			 overpayment, make an adjustment and issue a credit for such
			 overpayment.
b. If it is not apparent
			 from the examination of any wages reported or adjusted that a contribution
			 greater than that required by law has been made, any employer or employing unit
			 claiming a credit shall submit a request within three years from the date on
			 which such overpayment was made. A credit shall be granted only after a review of
			 the request which will set forth such information in the matter as may be
			 required. If, after such review, the adjustment is found to be in order, the
			 department shall issue a credit or refund for the overpayment.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.38 - Denial of Claim for Refund or Credit

Current through Register Vol. 47, No. 3, July 24, 2024
A claim shall be denied if an employing unit within 30 days after
				written demand by the department fails to submit reasonable proof to support the
				validity and amount of the claim or fails to request an extension of time in
				which to submit the required information.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.40 - Computation of Rates for Private Sector Employer

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Experience rating.
An
			 employer's experience rate shall be computed by dividing the average of all
			 benefits charged to an employer during the five periods of four consecutive
			 calendar quarters immediately preceding the computation date by the employer's
			 five-year average annual taxable payroll to arrive at the benefit ratio. This
			 ratio shall be applied to the appropriate rate table, as determined by the
			 department, to determine the employer's contribution rate for the next calendar
			 year. Indian tribal contributory employers shall be considered private sector
			 employers for the purpose of computing their contribution rate.
(2)
Administrative contribution
			 surcharge.
a. For calendar years 2002
			 and 2003, each employer except a governmental entity and a 501(c)(3) nonprofit
			 organization will have an administrative contribution surcharge added to the
			 contribution rate. The administrative contribution surcharge shall be a
			 percentage of the taxable wage base in effect for the rate year following the
			 computation date which is equal to one-tenth of 1 percent of the Federal
			 Unemployment Tax Act (FUTA) taxable wage base in effect on the computation date.
			 The surcharge will be a three-place decimal number which is added to the
			 contribution rate. The surcharge formula will provide a target revenue level of
			 no greater than $6,525,000 annually and the percentage surcharge will be capped
			 at a maximum of $7 per employee.
b. A
			 portion of each payment received from an employer shall be considered
			 administrative contribution surcharge and shall be credited to the administrative
			 contribution surcharge fund. The administrative contribution surcharge shall be
			 collectible, and interest shall accrue on unpaid surcharge at the same rate as on
			 regular contributions.
c. The portion
			 of the employer's payment credited to the administrative contribution surcharge
			 fund shall not be certified to the Internal Revenue Service as contributions for
			 which the employer may take credit against the employer's federal unemployment
			 tax (FUTA-Form 940).
d. The
			 administrative contribution surcharge fund shall be a separate and distinct fund
			 from the unemployment compensation fund. Interest earned on the moneys in the
			 administrative contribution surcharge fund shall be credited to the
			 administrative contribution surcharge fund. Moneys in the administrative
			 contribution surcharge fund shall be appropriated by the general
			 assembly.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.41 - Computation Date Defined

Current through Register Vol. 47, No. 3, July 24, 2024
The computation date for the succeeding year's contribution rate
				shall be July 1. The rate computation shall include the taxable wages reported
				for the quarters prior to and ending on June 30 immediately preceding the
				computation date and benefit charges based on benefit warrants issued on or
				before June 30 immediately preceding the computation date. Delinquent reports
				received after September 30 immediately following the computation date shall not
				be used for the succeeding year's rate computation.
This rule is intended to implement Iowa Code section
				96.19(8).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.42 - Crediting of Interest Earned on the Unemployment Trust Fund

Current through Register Vol. 47, No. 3, July 24, 2024
Interest received on moneys deposited with the Secretary of the
				Treasury of the United States shall be credited to the unemployment compensation
				fund.
This rule is intended to implement Iowa Code section
				96.9(2)
"c."
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.43 - Charging of Benefits to Employer Accounts

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
How charged.
Benefits paid to an eligible claimant shall be
			 charged against the base period wage credits in the same inverse chronological
			 order as the wages on which the wage credits are based were paid to the
			 claimant.
(2)
Formula for
			 charging employer accounts.
a. Wage
			 credits in the most recent quarter of the base period will be used first and
			 when wage credits in this quarter are exhausted, wage credits for the next most
			 recent quarter will be used until each of the four quarters in the base period
			 is exhausted or until the claimant is paid an amount not to exceed the
			 claimant's maximum benefit amount.
b. Each employer who has wage credits in the
			 quarter of the base period currently being used will be charged the employer's
			 proportional share of each payment. The proportional share to be charged to
			 each employer in the quarter will be the employer's percentage of the total
			 wage credits in the quarter.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.44 - Benefits Payments

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Overpayments.
			 If a claimant is overpaid benefits, the employer will be relieved of benefit
			 charges to such employer's account.
(2) The employer shall not be relieved of
			 benefit charges for a payment of back pay until the amount of the overpayment
			 is recovered by the department.
(3)
			 Option of reimbursable credit or refund for an overpayment. The department
			 shall credit the account of the reimbursable employer for overpayments.
			 However, the employer may request a refund in those cases where the employer
			 determines that it cannot use the credit against future charges within a
			 reasonable period of time.
(4) If
			 the department determines that an overpayment has been made, the charge for the
			 overpayment against the employer's account shall be removed and the account
			 shall be credited with an amount equal to the overpayment from the unemployment
			 compensation trust fund, and this credit shall include both contributory and
			 reimbursable employers. The employer shall not be relieved of charges if
			 benefits are paid because the employer or an agent of the employer failed to
			 respond timely or adequately to the department's request for information
			 relating to the payment of benefits unless the department determines that an
			 employer's failure to respond timely or adequately was due to insufficient
			 notification from the department, in which case the employer's account shall
			 not be charged for the overpayment.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.47 - Termination of Accounts Because of No Wage Reports

Current through Register Vol. 47, No. 3, July 24, 2024
(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 determination of an
			 inactive status, the department shall notify the employer that the employer's
			 account has been placed in an inactive status and that the employer is not
			 required to file quarterly reports. However, the employer must notify the
			 department if the employer resumes paying Iowa wages.
(2) If the department finds that an employer
			 has discontinued business or is no longer paying wages, the department may on its
			 own motion place the account in an inactive status. However, the employer must
			 notify the department if the employer resumes paying Iowa wages.
(3) If prior to termination, an inactive
			 account is found to have paid wages in any quarter, the employer account shall be
			 reactivated, reports shall be secured for all quarters the account was inactive,
			 including no wage reports for quarters for which there was no employment, and the
			 account shall receive an experience rating; provided, the account has been in
			 existence long enough to qualify for an experience rating.
(4) If, on the rate computation date, the
			 department finds that an employer has not paid wages during the eight consecutive
			 calendar quarters immediately preceding the computation date, the employer's
			 account shall be terminated effective the January 1 following the computation
			 date. However, if the employer pays wages after the computation date and prior to
			 the following January 1, the employer's account shall not be terminated, and the
			 employer will receive an assigned rate or an experience rating.
(5) If an employer has filed eight consecutive
			 reports with zero wages, the account may be placed in inactive status.
This rule is intended to implement Iowa Code sections 96.7(2)
"c"
and
"d"
and
				96.8(4)
"b."
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.48 - Previously Covered Employers

Current through Register Vol. 47, No. 3, July 24, 2024
If a contributory employer's account has been properly terminated
				and the employer is again determined liable or a reimbursable employer again
				elects to be contributory, the employer shall receive a new account number and be
				treated the same as a newly covered employer.
This rule is intended to implement Iowa Code sections
				96.7 and 96.8.