reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.51 - Payments in Lieu of Contributions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
			 Each nonprofit organization which has been approved to make payments in lieu of
			 contributions shall be billed each quarter for benefits paid during such
			 quarter.
(2) The payments to the
			 unemployment fund which are required by Iowa Code section
			 96.7 for those employers who elect
			 to reimburse the department shall be in an amount equal to the regular benefits
			 and one-half of the extended benefits paid and charged to such employer's
			 account. Government and Indian tribal reimbursable employers will be charged all
			 of the extended benefits paid.
This rule is intended to implement Iowa Code section
				96.8(5).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.52 - Employer Liability Appeal

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
			 An initial employer liability determination including employer status and
			 liability, assessments, rate of contributions, successorships, worker's status,
			 and all questions regarding coverage of a worker or group of workers may be
			 appealed to the department of workforce development for a hearing before an
			 administrative law judge with the department of inspections and
			 appeals.
(2) The appeal shall be in
			 writing stating:
a. The name, address and Iowa
			 employer account number of the employer.
b. The name and official position of the person
			 filing the appeal.
c. The decision
			 which is being appealed.
d. The
			 grounds upon which the appeal is based.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.54 - Payment of Disputed Assessments

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Payment of a disputed assessment is held to
			 be an acquiescence in the assessment only when a timely appeal is not
			 filed.
(2) An employing unit which
			 has appealed a determination of liability, or a payment of contributions due,
			 shall file quarterly contribution and payroll for all quarters for which the
			 employer is held liable regardless of any appeal. Full payment of the disputed
			 assessment or amount estimated to be owed by the employing unit shall be
			 submitted.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.55 - Burden of Proof

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The burden of
			 proof in all employer liability cases shall rest with the employer.
(2) The burden of proof shall rest with an
			 employing unit which employs any individual during any calendar year but which
			 considers itself not an employer subject to the Act, to establish that it is not
			 an employer subject to the Act by presenting proper records, including a record
			 of the identity of the employees, number of individuals employed during each
			 week, and the particular days of each week on which services have been performed,
			 and the amount of wages paid to each employee.
(3) The burden of proof in successorship and
			 partial successorship cases for determinations and appeals shall rest with the
			 employer that is appealing the determination of the department.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.56 - Informal Settlement

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
			 Pursuant to Iowa Code chapter 17A a controversy may, unless precluded by statute,
			 at the discretion of the department be informally settled by mutual agreement of
			 the department of workforce development and the person or employer who is or is
			 about to be engaged in the controversy with the department. The settlement shall
			 be effected by a written statement reciting the subject of the controversy and
			 the proposed solution mutually agreed upon by the parties including a statement
			 of the action to be taken, or to be refrained from, by each of the parties. The
			 informal settlement shall constitute a waiver, by all parties, of the formalities
			 to which they are entitled under the terms of Iowa Code chapter 17A, with respect
			 to the specific fact situation which is the subject of the controversy.
Either party may initiate a proposal for informal settlement of
				the controversy by communicating a proposal to the other party before the
				contested hearing is convened.
(2) If the parties agree to a settlement, the
			 written statement shall be presented to the administrator of the division of
			 unemployment insurance services for review and approval.
(3) In the event a settlement is reached in a
			 case which has been appealed to the courts, then the formal settlement will be
			 presented to the appropriate district court. If an assessment of contributions or
			 a decision upon which an assessment is based has become final without appeal,
			 then the actual established contribution may be compromised by agreement of the
			 parties and submission to the district court pursuant to Iowa Code section
			 96.14(5).
			 Doubtful collectibility as contained in section
			 96.14(5) 
			 includes tax debts which are doubtful as to validity or as to collectibility. The
			 department is not required to enter into any informal settlement or compromise
			 with regard to any employer liability determination and may or may not do so at
			 its own discretion.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.57 - Interest and Penalty on Contributions Paid With Adjustments Submitted by Employer

Current through Register Vol. 47, No. 3, July 24, 2024
(1) If an
			 employer, on its own motion, submits an adjustment for an error made on
			 previously submitted wage detail and pays any additional contributions due on the
			 adjustment when the employer submits the adjustment, no interest on the
			 additional contributions will be charged if it is shown to the satisfaction of
			 the department that the error on the original report and subsequent late payment
			 of the contribution due on the adjustment was not the result of negligence,
			 fraud, intentional disregard of the law or rules of the department.
(2) If an employer submits an adjustment
			 without payment, and payment is due, such employer will be assessed for the
			 additional contributions plus interest as provided by law.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.59 - Determination and Assessment of Estimated Contributions and Errors in Reporting

Current through Register Vol. 47, No. 3, July 24, 2024
(1) If the department
			 finds from the examination of the employer's account that the contributions have
			 been underpaid because of a department error in assigning the contribution rate,
			 the additional contributions shall be paid within 30 days after the department
			 notifies the employer; however, no interest or penalty will accrue until 30 days
			 after the notification.
(2)
			 Assessment-failure to file quarterly contribution and payroll.
a. If any employing unit fails to file
			 quarterly contribution and payroll as required, the department shall make an
			 estimate based upon any information in its possession or that may come into its
			 possession of the amount of wages paid for employment in the period or periods
			 for which no wage detail was filed. The basis of such estimates shall compute and
			 assess the amounts of employer contributions payable by the employing unit
			 together with interest and penalty.
b. Whenever the department determines that the
			 collection of contributions from an employer is in jeopardy and the employer has
			 failed to file the necessary wages paid for the quarter for which such
			 contributions are due and payable or have been declared due and payable prior to
			 the reporting date set out in rule
			 871-23.8 (96), the department
			 shall prepare estimated reports.
c.
			 Such estimates may be made by authorized personnel in the tax bureau and shall be
			 referred to the collection unit.
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 871-23.60 - Accrual of Interest and Penalties

Current through Register Vol. 47, No. 3, July 24, 2024
(1) An employer who fails to file wages paid to
			 each of its employees for any period in the time and manner set forth in Iowa
			 Code section 96.7 and rule
			 871-22.3 (96) shall pay to the
			 department a penalty in accordance with Iowa Code section
			 96.14(2).
(2) The amount of the penalty for a delinquent
			 or insufficient quarterly contribution and payroll shall be based on the total
			 wages paid by the employer in the period for which the report was due. The
			 penalty shall not be less than $35 for the delinquency or the insufficient wage
			 detail not made sufficient within 30 days of a request to do so. Insufficient
			 wage detail is defined as a quarterly submission that does not have all social
			 security numbers, all corresponding names, total wages for each employee, or a
			 reporting unit number. Wage detail submitted without a correct account number,
			 federal employer identification number, labor market information, or wage detail
			 submitted for an unemployment account that has not yet been established by the
			 employer or agent may be considered insufficient.
(3) Interest and penalty shall not accrue with
			 respect to contributions required from an employer based upon wages for
			 employment in those cases in which the employer's liability is based solely upon
			 the provisions of Iowa Code section
			 96.19(16)
"g"
until 30 days after determination of such liability under
			 the federal Unemployment Tax Act.
(4)
			 Interest and penalty shall not accrue in those cases where the department finds
			 that, as a matter of equity and good conscience, the employer should not be
			 required to pay interest.
(5)
			 Interest as provided under Iowa Code section
			 96.14 shall accrue 30 days after
			 the quarterly billing to reimbursable employers.
(6) The penalties applicable to contributory
			 employers shall be applicable to employers who have been approved to make
			 payments in lieu of contributions.
(7) Payment checks not honored by bank. An
			 employer is liable for interest for a check in payment of contributions which is
			 not honored by the bank upon which it is drawn.
This rule is intended to implement Iowa Code section
				96.14(2).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.61 - Collection of Interest and Penalties

Current through Register Vol. 47, No. 3, July 24, 2024
When wage detail is filed with contributions paid but penalties
				and interest due, penalties and interest may be assessed and a lien filed in the
				same manner as for unpaid contributions.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.62 - Rescission of Interest and Penalty

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Interest and penalty charges may be
			 rescinded whenever an employer can provide documentary evidence to the
			 satisfaction of the department that an inquiry in writing was directed to the
			 department within 15 days following the end of the quarter for the contribution
			 or payroll, untimely filed or paid, and such contributions are paid in
			 full.
(2) Penalty charges only may be
			 rescinded whenever the employer can show documentary evidence that the wages paid
			 to employees used to determine liability to the department were reported to
			 another state in good faith and the contributions thereon were properly paid to
			 the state to which the wages were reported and that said employees were fully
			 insured during the period of unreported liability to this department.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.63 - Cancellation of Interest and Penalty

Current through Register Vol. 47, No. 3, July 24, 2024
The department may, at its discretion and for good cause, cancel
				interest and penalty upon written request for the waiver from the employer or an
				agent for the employer. Requests should be directed to the department at its
				administrative office. The employer will be advised if the request is
				denied.
In determining whether good cause has been shown, the department
				shall consider all relevant factors including but not limited to whether the
				party acted in the manner that a reasonably prudent individual would have acted
				under the same or similar circumstances, whether the party received timely notice
				of the need to act, whether there was administrative error by the department,
				whether there were factors outside the control of the party which prevented a
				timely action, the efforts made by the party to seek an extension of time by
				promptly notifying the department, the party's physical inability to take timely
				action, the length of time the action was untimely, and whether any other
				interested party has been prejudiced by the untimely action.
This rule is intended to implement Iowa Code section
				96.14(2).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.64 - Refund of Interest and Penalty

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Interest or penalty may be refunded only
			 when it has been erroneously paid or overpaid. Interest or penalty erroneously
			 collected in excess of the amount due may be credited or refunded to the
			 employing unit or other person(s) who paid such interest or penalty subject to
			 the following limitations.
a. If the department
			 determines that a claim for refund or credit is allowable in accordance with the
			 Iowa Code and these rules, it shall so find and make an adjustment as
			 follows:
b. The amount of the
			 overpayment shall first be applied against any unpaid liability then due from or
			 accrued against the employing unit. The remainder of such portion of the
			 overpayment shall be refunded to the employing unit or other person(s) by whom it
			 was paid, or its or their successor, administrators or executors.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.65 - Liens for Unpaid Contributions, Interest, and Penalties

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Filing of liens and notice of jeopardy
			 assessments.
a. If wages are filed by an
			 employer for the purpose of determining the amount of contribution due, or an
			 assessment of contribution due, and the employer fails to pay any part of the
			 contributions, interest and penalties due, a Notice of Assessment and Lien will
			 be issued to the employer.
b. If, 30
			 days after a Notice of Assessment and Lien, or a Notice of Jeopardy Assessment,
			 has been issued (see subrule 23.59(2)) and the employer has failed to make
			 payment in full of the amounts that were assessed, the department may file a lien
			 with the county recorder of the county in which the employer has its principal
			 place of business, or with the county recorder of any county in which the
			 employer has real or personal property.
c. The lien, known as a Notice of Lien, shall
			 state the date of assessment, the employer's name, address and account number,
			 and the amount due. The recorder shall record the Notice of Lien as provided in
			 Iowa Code section 96.14(3).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.66 - Jeopardy Assessments

Current through Register Vol. 47, No. 3, July 24, 2024
(1) If
			 the department believes the collection of any contribution will be jeopardized by
			 delay, the department may, whether or not the time otherwise prescribed by rule
			 871-23.8 (96) for filing and
			 paying any contribution has expired, immediately assess the contributions,
			 together with all interest and penalty. The contributions, penalty and interest
			 shall become immediately due and payable. The jeopardy assessment may be made by
			 personal service upon the employer or the employer's agent by a representative of
			 the department or civil officer of the state. Should immediate personal service
			 not be possible, the jeopardy assessment shall be sent by mail to the employer's
			 address of record and such mailing shall be a satisfactory service.
(2) If, after a jeopardy assessment has been
			 served, the amount assessed remains unpaid and no appeal has been filed by the
			 employer, a notice of lien shall be recorded in the recorder's office for the
			 county or counties in which the employer resides or owns property. A copy of the
			 lien shall be mailed to the employer at the address of record.
(3) If, at the time of service of a jeopardy
			 assessment, the employer protests or disputes the correctness of the assessment,
			 the employer may furnish to the department and the department may accept a bond
			 in an amount the department deems necessary but not to exceed double the amount
			 of contributions due, provided the department is satisfied as to the security of
			 the bond. So long as the bond remains in force and the assessment remains in
			 dispute, the department shall not issue a distress warrant. If, after final
			 adjudication of the jeopardy assessment, the employer fails to pay the assessed
			 amount in full, the bond shall be forfeited to the extent necessary to satisfy
			 the jeopardy assessment plus any accrued interest. Any overage shall be refunded
			 to the employer by warrant or credit. If the bond is insufficient to pay the
			 jeopardy assessment in full, the department may issue a distress warrant as
			 provided in rule 23.67(96).
(4) After
			 a lien has been filed and the amount or any portion of the amount assessed and
			 any additional accrued interest remains unpaid, the department may at any time
			 issue a distress warrant instructing a sheriff or peace officer to levy upon and
			 seize or attach any real or personal property of the employer in satisfaction of
			 the amount assessed and secured by the lien.
This rule is intended to implement Iowa Code section
				96.7(7).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.67 - Distress Warrants

Current through Register Vol. 47, No. 3, July 24, 2024
(1) In
			 addition to and as an alternative to any other remedy provided by the Iowa Code
			 and these rules, the department may proceed to enforce its lien by issuing to the
			 sheriff of any county or to any civil officer of the state of Iowa having proper
			 jurisdiction a distress warrant commanding the sheriff or civil officer to levy
			 upon and sell any real or personal property which may be found within its
			 jurisdiction belonging to an employer who has defaulted in the payment of any sum
			 determined by the department to be due from the employer, and to pay the proceeds
			 of the sale over to the clerk of district court in and for the county in which
			 the property is found. All costs of the execution shall be charged to the
			 employer.
(2) The sale shall be held
			 after the property has been levied upon, the period of redemption has expired,
			 and the department has petitioned for and been granted a condemnation order in
			 the district court in and for the county in which the property was levied upon,
			 in accordance with the Iowa Code and the Iowa Rules of Civil Procedure.
(3) No property belonging to the employer shall
			 be exempt from execution.
(4)
			 Whenever a warrant is returned not satisfied in full, the department may proceed
			 to issue a new warrant in the amount remaining unsatisfied, together with any
			 additional interest, penalties, and costs, as provided above.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.68 - Collection of Covered Unemployment Compensation

Current through Register Vol. 47, No. 3, July 24, 2024
Pursuant to 26
				U.S.C. 6402(f), the department
				shall utilize the Treasury Offset Program in order to collect covered
				unemployment compensation.
This rule is intended to implement
				26 U.S.C.
				6402(f).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.69 - Injunction for Nonpayment or Failure to Provide Required Information

Current through Register Vol. 47, No. 3, July 24, 2024
(1) In addition or as an alternative to any
			 other remedy provided in Iowa Code chapter 96 and this rule, the department may
			 proceed to enjoin an employer who has refused or failed to pay any
			 contributions, interest, or penalty or who has failed to file or provide any
			 information required by the department.
(2) Discretion as to whether or not to seek
			 an injunction rests with the department.
(3) When the department determines that an
			 injunction should be obtained, the department will send by certified mail or by
			 personal service to the employer at the last-known address for the employer a
			 notice which shall provide the following information:
a. That the department plans to seek an
			 injunction against the employer.
b.
			 The period(s) for which there are delinquent contributions, interest, and
			 penalty due or for which required information has not been provided.
c. The amount of indebtedness.
d. That the injunction will enjoin the
			 employer from operating any businesses in the state of Iowa until one of the
			 following conditions is met:
(1) The entire
			 indebtedness is paid.
(2) The
			 employer files a full and sufficient bond.
(3) The employer has entered into a
			 court-approved plan providing for payment of the indebtedness.
e. The employer has ten days in
			 which to respond to the department.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.70 - Nonprofit Organizations

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Any
			 nonprofit organization can be considered eligible to reimburse the Iowa
			 unemployment compensation fund in lieu of paying contributions. Any nonprofit
			 organization wishing to be considered as a reimbursable employer shall file as
			 provided under Iowa Code section 96.7 the election to reimburse the fund with
			 the department for its consideration.
(2) The election to reimburse must be signed
			 by an authorized official of the nonprofit organization and shall be
			 accompanied by:
a. A letter of intent
			 indicating the organization's desire to be considered for reimbursable
			 status.
b. A copy of the
			 organization's letter of 501(c)(3) exemption from the Internal Revenue Service.
			 If the organization does not have a 501(c)(3) letter at the time of the filing
			 of its election to become a reimbursable employer, it may file a written
			 request with the department for an extension of time setting forth the reason
			 for the request, and the department may grant such extension not to exceed 180
			 days. Included with this request for extension of time should be a copy of the
			 application for exemption, Election to Make Payments in Lieu of Contributions,
			 or evidence that the request for 501(c)(3) exemption has been made.
c. A corporate charter or other documents
			 that brought the organization into being.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.71 - Governmental Entity-definition

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
			 The definition of a governmental entity is a state, a state instrumentality, a
			 political subdivision or a political subdivision instrumentality, or a
			 combination of one or more of the preceding. An instrumentality of one or more
			 states or political subdivisions may be a part of a state or a political
			 subdivision or it may be independent of political entities and thereby a separate
			 governmental entity. The definition of a governmental entity is held to include
			 but not be limited to:
a. An organization or
			 any division, department, agency, commission, or board of a state or political
			 subdivision established by proper authorities, authorized and created under
			 constitutional provisions or statutes, for the purpose of carrying out a portion
			 of the function of government, including both governmental and proprietary
			 functions.
b. An instrumentality is
			 one which is organized to carry on some function or purpose of government for a
			 state or a political subdivision. There is expressed or implied statutory or
			 other authority creating it. It is an independent legal entity, with power to
			 hire, supervise, and discharge its own employees. Generally, it can sue or be
			 sued in its own name, to hold, convey real and personal property and borrow
			 money.
c. Political subdivisions
			 include counties, cities, municipalities, towns, villages, townships, as well as
			 irrigation, flood control, sanitation, utility, reclamation, drainage,
			 improvement, and public school districts and authorities or any combination of
			 these and similar governmental entities within the state of Iowa.
d. Instrumentalities shall include departments,
			 boards, agencies, commissions, county or municipal corporations, associations and
			 organizations of a state or a political subdivision of the state when it is
			 operated by virtue of the authority, power, or powers conferred upon it by a
			 state or political subdivision of the state, or when they are controlled,
			 supervised or receive direction, expressed or implied, from a state or political
			 subdivision of a state or such rights are vested in public authority or
			 authorities, or the state or the political subdivision of a state has the right,
			 expressed or implied, to control or direct the policy, operation or to influence
			 the organizations or action of individuals, parties or interests that control
			 those who manage or administer the affairs of such organizations.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.72 - Governmental Entity-elective Coverage and Liability

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Any governmental entity may elect to be a
			 governmental contributory employer by filing for elective coverage as a
			 governmental contributory employer. The rules governing the selection of
			 coverage status for governmental entities shall apply to Indian tribes. Any
			 governmental entity failing to file such an election will be considered as a
			 governmental reimbursable employer. The application must be signed by a duly
			 constituted governmental official. The election shall be approved if the
			 department finds that:
a. It is an application
			 for all employees of the entity.
b.
			 The applicant is a "governmental entity."
c. It sets forth the name and address of the
			 entity.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 23 - Employer's Contribution and Charges › Rule 871-23.73 - Governmental Entities-delinquent Accounts

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Any governmental entity which is an
			 employer and which becomes delinquent in the payment of contributions or the
			 reimbursement of benefits shall be assessed for the same together with any
			 interest and penalty due thereon.
(2)
			 Contributions are due within 30 days of the end of the quarter for which they are
			 incurred. Reimbursable benefit payments are due 30 days after the date of the
			 statement.
(3) If an amount due from
			 a governmental entity of this state remains due and unpaid for a period of 120
			 days after the due date, the department shall take action as necessary to collect
			 the amount and shall levy against any funds due the governmental entity from the
			 state treasurer, director of the department of revenue, or any other official or
			 agency of this state or against an account established by the entity in any bank.
			 The official, agency or bank shall deduct the amount certified by the department
			 from any accounts or deposits or any funds due the delinquent governmental entity
			 without regard to any prior claim and shall promptly forward the amount to the
			 department for the fund. However, the department shall notify the delinquent
			 entity of the department's intent to file a levy by certified mail at least ten
			 days prior to filing the levy on any funds due the entity from any state official
			 or agency.
This paragraph is an exact quote from 1979 Iowa Acts, chapter 33,
				section 25. It is being used as a rule because it conflicts with the preceding
				paragraph in Iowa Code chapter 96. The preceding paragraph in section 96.14(3)
				states delinquency as a period exceeding two calendar quarters. The above period
				of 120 days is the most recent expression of the legislature.
This rule is intended to implement Iowa Code section 96.14(3) and
				1979 Iowa Acts, chapter 33.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
Unless the context otherwise requires, the terms used in these
						rules shall have the following meaning. All terms which are defined in Iowa
						Code chapter 96 shall be construed as they are defined in Iowa Code chapter
						96.
(1)
Additional
					claim.
An application for determination of eligibility filed on an
					established claim which follows a period of employment.
(2)
Administrative office
					(state).
Same as central office.
(3)
Agent state.
The state in
					which a worker claims benefits against another (liable) state through the
					facilities of the state employment security agency. See also liable
					state.
(4) Reserved.
(5)
Annual benefit amount.
See maximum annual benefits under benefits.
(6)
Appeals.
See rule
					871-26.1(96).
a.
Administrative
					appeal.
A request for a review by an appeals authority of a state
					employment security agency's determination on a claim for benefits, on a status
					report, or on an employer's contribution rate, or a request for a review by a
					higher appeals authority of a decision made by a lower appeals
					authority.
b.
Employment
					appeal board of the department of inspections and appeals.
The
					employment appeal board of the department of inspections and appeals is
					established to hear and decide disputed claims. The employment appeal board of
					the department of inspections and appeals will consist of three members
					appointed by the governor with the approval of two-thirds of the members of the
					senate. One member will represent the general public, one member will represent
					employers, and one member will represent employees.
This subrule is intended to implement Iowa Code section
						96.6(4).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.3 - Social Security Number Needed for Filing

Current through Register Vol. 47, No. 3, July 24, 2024
A claim will not become valid until the identity of the
				claimant has been verified by the department.
(1) Upon the filing of a claim, notification
			 shall be provided to the claimant if the claimant's identity was not
			 verified.
(2) If the agency is
			 unable to verify the claimant's identity in the claim application, the claimant
			 must provide approved documents. Approved documents must include at least one
			 document containing a social security number. The department shall determine
			 the approved documents required to verify identity. The list of approved
			 documents can be found at the nearest local workforce center or
			 online.
(3) The claimant's identity
			 will not be considered verified until approved documents have been provided.
			 The claim shall remain locked from issuance of benefits until the claimant has
			 provided the approved documents to verify identity.
(4) After filing a claim application, the
			 claimant shall not be eligible for benefits for any week until approved
			 documents are provided to verify identity.
(5) Approved documents must be provided or
			 postmarked by Saturday at 11:59 p.m. of the week in which the approved
			 documentation is due, and the claim shall be unlocked for all weeks following
			 the most recent effective date of the claim application.
(6) If required documents are provided in any
			 subsequent weeks following the due date, the claimant shall be eligible,
			 provided there are no other outstanding issues with the claim, as of the Sunday
			 of the week the claimant's identity was verified.
This rule is intended to implement Iowa Code section
				96.6.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.4 - Benefit Rights Information

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Intrastate benefits.
Benefit rights information is provided to
			 each individual filing an initial claim for benefits to explain those provisions
			 in the law and rules which govern the individual's monetary eligibility, rights
			 and responsibilities under Iowa's unemployment insurance program. The benefit
			 rights information may be given by an individual or group type interview or by
			 telephone or electronically. A Form 70-6200, Facts About Unemployment Insurance,
			 will be provided which explains the individual's rights, benefits, and
			 responsibilities under Iowa's unemployment insurance program.
(2)
Interstate benefits.
Benefit rights information is not required for each individual who files an
			 initial claim for interstate benefits. Claimants will be advised to contact the
			 liable state which will provide additional information explaining the
			 individual's rights, benefits, and responsibilities under the liable state's
			 unemployment insurance program.
(3)
Federal benefits.
Rescinded IAB 8/6/03, effective
			 9/10/03.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.5 - Mass Separation-definition and Procedure

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Mass separation.
A mass
			 separation is a layoff of all or a large number of workers, either permanently,
			 indefinitely, or for a specific duration by one or more employers in the same
			 area, at approximately the same time, and for the same common reason.
a. The special procedures for mass claim filing
			 may be applied by the department, and the procedures may include taking claims at
			 a designated site or utilizing an electronic mass claim entry form.
b. If other facilities must be obtained for a
			 mass layoff, the order of precedence for obtaining such facilities will be as
			 follows:
(1) Interested employer
			 involved.
(2) Bona fide union which
			 represents the workers.
(3) Public
			 facility (i.e., courthouse, city hall).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.6 - Reemployment Services and Eligibility Assessment Procedure

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The department of workforce development
			 will provide a program which consists of profiling claimants and providing
			 reemployment services.
(2) Purpose.
a. Profiling is a systematic procedure used
			 to identify claimants who, because of certain characteristics, are determined
			 to be permanently separated and most likely to exhaust benefits. Such claimants
			 may be referred to reemployment services.
b. The eligibility assessment program is used
			 to accelerate the individual's return to work and systematically review the
			 individual's efforts towards the same goal.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.7 - Workers' Compensation or Indemnity Insurance Exclusion and Substitution

Current through Register Vol. 47, No. 3, July 24, 2024
(1) An individual who
			 has received workers' compensation under Iowa Code chapter 85 during a healing
			 period or temporary total disability benefits or indemnity insurance benefits for
			 an extended period of time and has insufficient wage credits in the base period
			 may qualify for unemployment insurance benefits. Under specific circumstances as
			 described below, the department shall exclude certain quarters in the base period
			 and substitute three or more consecutive calendar quarters immediately preceding
			 the base period which were prior to the workers' compensation or indemnity
			 insurance benefits.
(2) An individual
			 may receive workers' compensation during a healing period or temporary total
			 disability benefits or indemnity insurance benefits until the individual returns
			 to work or is medically capable of returning to employment substantially similar
			 to the employment in which the employee was engaged at the time of
			 injury.
(3) The department shall make
			 an initial determination of eligibility for unemployment insurance benefits. If
			 the individual has no wage records or lacks qualifying wage requirements, the
			 department shall substitute three or more calendar quarters of the base period
			 with those three or more consecutive calendar quarters immediately preceding the
			 base period in which the individual did not receive workers' compensation
			 benefits or indemnity insurance benefits. The qualifying criteria for
			 substituting quarters in the base period are that the individual:
a. Must have received workers' compensation
			 benefits under Iowa Code chapter 85 or indemnity insurance benefits for which an
			 employer is responsible during the excluded quarters, and
b. Did not receive wages from insured work for:
(1) Three or more calendar quarters in the base
			 period, or
(2) Two calendar quarters
			 and lacked qualifying wages from insured work during another quarter of the base
			 period.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.8 - Notifying Employing Units of Claims Filed, Requests for Wage and Separation Information, and Decisions Made

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Issuance of a notice of the filing of an
			 initial claim or a request for wage and separation information to employing
			 units.
a. The Form 65-5317, Notice of Claim, and
			 the Form 68-0221, Request for Wage and Separation Information, shall be:
(1) Addressed to the address or addresses as
			 requested by the employing unit and agreed to by the department, to the business
			 office of the employing unit where the records of the individual's employment are
			 maintained, or to the employing unit's place of business where the individual
			 claiming benefits was most recently employed; and
(2) Sent electronically via the United States
			 Department of Labor State Information Data Exchange System
			 (SIDES).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.9 - Determination of Benefit Rights

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Monetary determinations.
a.
					When an initial claim for benefits is filed, the department shall send to the
					individual claiming benefits a notification consisting of a statement of the
					individual's weekly benefit amount, total benefits, base period wages, and
					other data pertinent to the individual's benefit rights.
b. The monetary record shall constitute a
					final decision unless newly discovered facts which affect the validity of the
					original determination or a written request for reconsideration is filed by the
					individual within ten days of the date of the mailing of the monetary record
					specifying the grounds of objection to the monetary record.
c. If newly discovered facts are obtained by
					the department or a written request for reconsideration is filed by the
					individual and is timely, an unemployment insurance representative shall
					examine the facts or the written request for reconsideration and shall promptly
					issue a redetermination or transfer the written request to an administrative
					law judge. The redetermination of the monetary record shall constitute a final
					decision unless a written appeal to an administrative law judge is filed by the
					individual within ten days of the date of the mailing of the redetermination
					specifying the grounds of objection to the redetermined monetary record. For
					the purposes of this paragraph, if the newly discovered facts obtained by the
					department would result in a change of the individual's maximum benefit amount
					of $25 or less, the department representative is not required to issue a
					redetermination unless a redetermination is requested by the individual, the
					employer, or a representative of another state or federal agency responsible
					for the administration of an unemployment insurance law.
d. For the purposes of this subrule, the
					appeal period is extended to the next working day of the department in the
					event that the tenth day falls on a Saturday, Sunday, or holiday. Also, failure
					of an individual to properly complete and sign any document relating to the
					adjudication of a claim shall result in the return of the document to the
					individual for proper completion or signature; however, an extension of the
					appeal period to allow for the return of the documents shall not be granted.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.16 - Vacation Pay

Current through Register Vol. 47, No. 3, July 24, 2024
(1) If the
			 employer properly notifies the department within ten days after the notification
			 of the filing of the claim that an amount of vacation pay, either paid or owed,
			 is to be applied to a specific vacation period, a sum equal to the wages of the
			 individual for a normal workday shall be applied to the first and each subsequent
			 workday of the designated vacation period until the amount of the vacation pay is
			 exhausted. For the purposes of this rule, rule
			 871-24.13 (96), and rule
			 871-24.17 (96), the term "vacation
			 pay" shall include paid time off and annual leave payments.
(2) If the employer makes the original
			 designation of the vacation period in a timely manner, the employer may extend
			 the vacation period by designating the period of the extension in writing to the
			 department before the period of extension begins.
(3) If the employer fails to properly notify
			 the department within ten days after the notification of the filing of the claim
			 that an amount of vacation pay, either paid or owed, is to be applied to a
			 specific vacation period, the entire amount of the vacation pay shall be applied
			 to the one-week period starting on the first workday following the last day
			 worked as defined in subrule 24.16(4). However, if the individual does not claim
			 benefits after layoff during the normal employer workweek immediately following
			 the last day worked, then the entire amount of the vacation pay shall not be
			 deducted from any week of benefits.
(4) Unless otherwise specified by the employer,
			 the amount of the vacation pay shall be converted by the department to eight
			 hours for a normal workday and five workdays for a normal workweek.
This rule is intended to implement Iowa Code section
				96.5(7).
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.17 - Vacation Pay Procedure

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Employer notice specified
			 vacation or holiday pay only. The Form 65-5317, Notice of Claim, the
			 Form 62-2048, Request for Federal Wage and Separation Information,
			 and the Form 62-2049, Request for Wage and Separation Information on
			 Federal Employment Additional Claim, which are returned by the
			 employer for the purpose of notification of vacation pay, shall be
			 used as notification to the department that vacation pay is
			 applicable. The Forms 65-5317, 62-2048, and 62-2049 received in the
			 administrative office shall be routed to the appropriate office for
			 the following action:
a. Upon
			 receipt of the vacation information, the unemployment insurance
			 representative shall compare the amount of vacation reported by the
			 employer with the computer record. If the computer record shows any
			 discrepancies with the vacation information provided by the employer
			 that would affect the claimant's eligibility for unemployment
			 insurance benefits for any week claimed, the claimant shall be
			 afforded the opportunity to present facts and evidence, which may
			 include an informational fact-finding interview scheduled by the
			 department. The unemployment insurance representative may afford the
			 employer the opportunity to present additional facts and evidence
			 after ascertaining such from the claimant. If the employer is
			 afforded such an opportunity to provide additional facts and
			 evidence, the unemployment insurance representative shall also afford
			 the claimant the opportunity to present additional facts and
			 evidence.
b. After
			 affording the claimant an opportunity to present facts and evidence
			 regarding the receipt of vacation pay, and potentially affording the
			 employer and the claimant an opportunity to provide additional facts
			 and evidence, the representative shall consider all information
			 submitted by the interested parties and issue to the employer and the
			 claimant the appropriate decision concerning the vacation pay. The
			 unemployment insurance representative shall then check the current
			 status of the claim on the computer record to ascertain if any weeks
			 have been reported.
c. If
			 the computer record shows that the claimant has not reported or
			 claimed for some or all of the weeks indicated for the vacation
			 period, the unemployment insurance representative shall take no
			 further action on the weeks not claimed.
d. The claimant shall be instructed
			 to only report vacation pay applicable to the five workdays following
			 the last date worked. The claimant shall also be instructed that
			 vacation pay designated by the employer in excess of the vacation pay
			 the claimant reported may result in an overpayment of
			 benefits.
Iowa Administrative Code › Agency 871 - Workforce Development Department › Chapter 24 - Claims and Benefits › Rule 871-24.18 - Wage-earnings Limitation

Current through Register Vol. 47, No. 3, July 24, 2024
An individual who is partially unemployed may earn weekly a sum
				equal to the individual's weekly benefit amount plus $15 before being
				disqualified for excessive earnings. If such individual earns less than the
				individual's weekly benefit amount plus $15, the formula for wage deduction shall
				be a sum equal to the individual's weekly benefit amount less that part of wages,
				payable to the individual with respect to that week and rounded to the lower
				multiple of one dollar, in excess of one-fourth of the individual's weekly
				benefit amount.
This rule is intended to implement Iowa Code sections
				96.3,
				96.4 and
				96.19(38).