Opinion ID: 1937458
Heading Depth: 2
Heading Rank: 4

Heading: The Residence Test.

Text: Even if no other statutory tests are satisfied, the residence of the employee is determinative, and the result would be the same. The employer's representative testified the employees listed on the amended forms were all Wisconsin residents. Again, the agency reached a contrary conclusion: The record, however, does not justify a conclusion that only residents of Wisconsin were employed by the employer during the second, third and fourth quarters of 1985 during the completion of the construction contract requirements. The employer never asserted that only Wisconsin residents were employed on the project. The employer's representatives stated, in part: Well, the wages that we were reporting to Iowa on amended forms were from Wisconsin employees that was a Wisconsin crew working in Iowa. They had worked in Wisconsin part of the year and then went down to Iowa and worked. We had always filed Iowa unemployment forms under Iowa employees that worked just in Iowa that were temporary help down there that lived in the city of Muscatine or lived in Muscatine County. The agency's conclusion runs directly contrary to the undisputed evidence presented at the hearing, and indicates a misapplication of law in bringing all employees within the reach of the Iowa Employment Security Law where only some temporary employees properly are within its reach. Under the statute, the employment services of each employee are analyzed individually. The agency erroneously denied the employer's request for a refund. The services of the employees listed in the wage adjustment forms were not covered employment within the meaning of the Iowa Employment Security Law. The district court did not err in reversing the agency decision.