Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 22 - Employer Records and Reports › Rule 871-22.3 - Filing of Employer's Contribution and Payroll, 65-5300, and Employer's Payroll Continuation Sheet, 60-0103

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
			 Each employer shall, by the due date, electronically submit contribution and
			 payroll for each quarter listing wages paid with respect to all the employer's
			 business maintained within this state computed in accordance with the Iowa Code
			 and these rules.
(2) Rescinded IAB
			 8/2/17, effective 9/6/17.
(3) A copy
			 of each such report shall be preserved by each such employer for a period of at
			 least five years from the end of the calendar year in which the report was
			 due.
(4) Employer to file report even
			 when no payroll. Every qualified or subject employer is required to file
			 contribution and payroll each quarter. Even though an employer finds that for
			 some particular quarter no contributions are due or the employer has no employees
			 during the period covered, a report must be filed with the department.
(5) Combined reports, leased employees, and
			 concurrently employed individuals.
a.
			 Consolidated or combined reports of parent and subsidiary corporations or other
			 employing units, whether or not the employing units are related, shall not be
			 allowed.
b. Employees of parent and
			 subsidiary corporations or other employing units, whether or not they are
			 related, shall be reported on the quarterly reports of the employing unit for
			 which the services are performed regardless of which employing unit actually
			 issues the employees' paychecks.
c.
			 Leased employees:
(1) Except as described in
			 subparagraphs (2), (3), (4), and (5) below, individuals leased from an employee
			 leasing company, by the client of the employee leasing company, shall be
			 considered to be employed by the client and shall be reported on the quarterly
			 reports of the client, at the contribution rate of the client, unless and until
			 it is shown to the satisfaction of the department that the individuals are and
			 will continue to be under the exclusive direction and control of the employee
			 leasing company, both under a written contract and in fact.
In order for a contract to be considered evidence that
				individuals are the employees of the employee leasing company it shall:
1. Specify the service to be performed by the
			 individuals, on behalf of the employee leasing company, for the client.
2. Specify the fee the client must pay for this
			 service. The fee must be large enough to cover the actual cost of the
			 individuals' wages and fringe benefits plus provide a reasonable profit on the
			 service performed for the client.
3.
			 Specify that the employee leasing company has the exclusive right to determine
			 the number of individuals needed to provide the service for the client and to
			 direct and control the individuals in the performance of the service.
4. Specify that the employee leasing company
			 has the exclusive right to hire, fire, discipline, and reassign any of the
			 individuals to another position or to another client without the consent of the
			 client.
(2) If an
			 individual is leased to fill a temporary need from a company whose business is
			 primarily to provide workers to fill temporary needs, the individual shall be
			 considered to be the employee of the leasing company as long as a written
			 contract is in place.
(3) If an
			 individual is a truck driver leased from a company that leases truck tractors
			 with drivers to trucking companies, the individual shall be considered to be the
			 employee of the leasing company unless and until it is shown to the satisfaction
			 of the department that the trucking company has the exclusive right to hire,
			 fire, discipline, reassign, and direct and control the services performed by the
			 individual, both under a written contract and in fact.
(4) If an individual leased from an employee
			 leasing company is a corporate officer of the client, the individual shall always
			 be considered the employee of the client and not the employee of the leasing
			 company.
(5) If an individual leased
			 from an employee leasing company holds an exempt relationship, as defined in Iowa
			 Code section 96.19(18)
"g"
(5), with the client, the individual shall not be considered
			 to be an employee of either the client or the leasing company unless an election
			 to cover the individual has been filed and approved in accordance with Iowa Code
			 section 96.8(3)
"b."
d.
			 Concurrently employed individuals.
(1) Except
			 as described in subparagraph (2) below, individuals who perform services
			 concurrently for more than one employing unit, whether or not the employing units
			 are related, shall be considered as working for each of the employing units and
			 shall be reported on the quarterly reports of each of the employing units. Each
			 of the employing units shall be required to pay contributions on the wages
			 attributable to that employing unit up to the taxable wage base limit for each
			 calendar year.
(2) An individual who
			 concurrently performs services as a corporate officer for two or more related
			 corporations and who is paid through a common paymaster that is one of the
			 related corporations may be treated as working for only the common paymaster at
			 the discretion of the related corporations.