Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.53 - Rate Appeal and Eligibility Decision Reversal

Current through Register Vol. 47, No. 3, July 24, 2024
(1) An employer who appeals a rate notice or
			 corrected rate notice within 30 days following the procedures outlined in rule
			 23.52(96) may have its rate recomputed based upon the reversal of a benefit
			 eligibility decision under the following circumstances:
a. An employer may appeal on the grounds that
			 benefit charges against the employer's account have been reversed by a decision
			 issued subsequent to the rate computation date. The department will investigate
			 and remove benefit charges, which have been reversed by a subsequent decision,
			 from the computation and will issue a corrected rate notice to the
			 employer.
b. The employer may appeal
			 on the grounds that benefits charged against the employer's account may be
			 reversed by a decision to be issued on a pending claim or charge-back appeal. The
			 employer's rate will not be recomputed. However, the rate will not become final
			 and the appeal may be reopened by the employer, in writing upon receipt of a
			 decision reversing the allowance of benefits or relieving the employer of charges
			 provided that the request to reopen the appeal is submitted within 30 days of the
			 date of the next rate notice following the date of the decision. The charges will
			 be removed from the computation of the original rate and a corrected rate notice
			 will be issued. The employer must pay any contributions that become due at the
			 disputed rate prior to the receipt of the decision reversing the benefit charges;
			 however, a refund of any overpayment of contributions and interest paid by the
			 employer as a result of the recomputation of the rate will be issued, subject to
			 the three-year statute of limitations set out in Iowa Code section
			 96.14(5).
c. The employer's payment of contributions at
			 the disputed rate in the circumstances described in 23.53(1)
"b"
will not be an acquiescence of the disputed rate.
d. The employer, in the circumstances described
			 in 23.53(1)
"b,"
must file a separate appeal of each rate notice
			 received that contains the disputed benefit charges. If the employer does not
			 file a timely appeal of each affected rate notice, any appeal filed following
			 receipt of a decision reversing the allowance of benefits will be considered as
			 applying only to rate notices that were timely appealed and to the next rate
			 notice.
e. If the employer appeals on
			 the grounds that the benefits charged against the employer's account were paid to
			 an employee who was still working for the employer in the same employment as in
			 the base period of the claim, the department will remove the charges and will
			 issue a corrected rate notice. However, the employer's appeal must have been made
			 within 30 days of the date on the first rate notice received that included any of
			 the disputed charges. Provided further that the issue of charging of benefits had
			 not been previously adjudicated in either an appeal of the original claim notice
			 or an appeal of a quarterly benefit charge statement.