871—23.46 (96) Termination of coverage.
	 23.46(1) Once an employing unit is determined liable, whenever because of its own employment experience, by voluntary election, through succession or because of liability under the Federal Unemployment Tax Act, it remains liable thereafter until liability is officially terminated by the department.
	 23.46(2) To end general liability, an employer must file an application for termination of coverage with the department. This application must be filed by February 15 of the year for which the employer seeks to terminate liability, and it must show that employment experience in the preceding year was such as to make the employer eligible to terminate liability; that is, it must show that in the preceding calendar year the employer did not have one or more persons in employment within 20 or more calendar weeks and that there was no calendar quarter in that year in which the gross payroll equaled or exceeded $1,500. This does not apply to coverage for political subdivisions.
	 23.46(3) Agricultural employers paying less than $20,000 in any quarter of an entire calendar year and having fewer than ten workers in 20 different calendar weeks in that year may follow the procedures in 23.46(2) to terminate their account effective with the beginning of the following year.
	 23.46(4) Domestic employers paying less than $1,000 in wages in any quarter of an entire calendar year may follow the procedures in 23.46(2) to terminate their account effective with the beginning of the following year.
	 23.46(5) If the account was established as an affiliated account with another employing unit it cannot be terminated unless the other account is terminated also.
This rule is intended to implement Iowa Code section 96.8(2).