Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.13 - Deductible and Nondeductible Payments

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Procedures for
			 deducting payments from benefits.
Any payment defined under
			 subrules 24.13(2) and 24.13(3) made to an individual claiming
			 benefits shall be deducted from benefits in accordance with the
			 following procedures until the amount is exhausted; however, vacation
			 pay which is deductible in the manner prescribed in rule
			 871-24.16 (96) shall be deducted first when paid in conjunction with
			 other deductible payments described in this rule unless otherwise
			 designated by the employer. The individual claiming benefits is
			 required to designate the last day paid which may indicate payments
			 made under this rule. The employer is required to designate on the
			 Form 65-5317, Notice of Claim response, the amount of the payment and
			 the period to which the amount applies. If the individual or the
			 employer does not designate the period to which the amount of the
			 payment applies, the unemployment insurance representative shall
			 determine the days following the effective date of the claim to which
			 the amount of the payment applies by dividing the amount of the
			 payment by the individual's average weekly wage during the highest
			 earnings quarter of the individual's base period. The amount of any
			 payment under subrule 24.13(2) shall be deducted from the
			 individual's weekly benefit amount on the basis of the formula used
			 to compute an individual's weekly benefit payment as provided in rule
			 871-24.18 (96). If the claimant received vacation pay under rule
			 871-24.16 (96), the maximum number of days the vacation pay shall be
			 applied is five workdays following the separation date. The first day
			 the vacation pay can be applied is the first workday after the
			 separation. The amount of any payment under subrule 24.13(3) shall be
			 fully deducted from the individual's weekly benefit amount on a
			 dollar-for-dollar basis.
(2)
Deductible payments
			 from benefits.
The following payments are considered as
			 wages and are deductible from benefits on the basis of the formula
			 used to compute an individual's weekly benefit payment as provided in
			 rule 871-24.18 (96):
a.
Holiday pay.
However, if the actual entitlement to
			 the holiday pay is subsequently not paid by the employer, the
			 individual may request an underpayment adjustment from the
			 department.
b.
Commissions.
However, the commission payment is only
			 deductible when based on service performed by the individual during
			 the period in which the individual is also claiming
			 benefits.
c.
Incentive pay.
However, the incentive payment is
			 only deductible when based on service performed by the individual
			 during the period in which the individual is also claiming
			 benefits.
d.
Strike pay.
However, the strike pay is only
			 deductible when it is a payment received for services rendered and
			 the individual is otherwise eligible for benefits.
e.
Remuneration other than
			 cash.
The cash value of all remuneration payable in any
			 medium other than cash, board, rent, housing, lodging, meals, or
			 similar advantage, is only deductible when based on service performed
			 by the individual during the period in which the individual is also
			 claiming benefits.
f.
Stand-by pay.
When an individual is paid to hold
			 oneself in readiness for a call to specific work for an employer but
			 is not called, since the work is given to another, the payment is
			 stand-by pay which is deductible from benefits when earned by the
			 individual during the period when the individual is claiming
			 benefits.
g.
Tips
			 or gratuity.
However, the amount of the tips or gratuity is
			 only deductible when based on service performed by the individual
			 during the period in which the individual is also claiming
			 benefits.