871—25.1(96) Definitions.
“Administrative penalty” means the disqualification of a claimant from the receipt of benefits due to fraud or misrepresentation or the willful and knowing failure to disclose a material fact for a period of not more than the remaining benefit year, including the week in which such determination is made.
“Allegation of fraud” means any form of communication from a party which implies fraudulent activity.
“Anonymous tip” means information about suspected fraudulent activity received from a party who wishes to remain unidentified.
“Appeals” means a request for a review by an appeals authority of the department from any determination made by a representative of the department, and including any request for a review by a higher appeals authority of a decision made by a lower appeals authority. It also includes any appeal from a determination of a representative, or any appeal or request for a hearing by a properly affected party.
“Benefits” means money payments to an individual with respect to unemployment. See 871—subrule 24.1(18).
“Claim” means a request for benefit payment. See 871—subrule 24.1(25).
“Claimant.” See 871—subrule 24.1(26).
“Earnings” means the remuneration for services performed.
“Employing unit” means any individual or entity which engages the services of one or more individuals; one for whom employees work and who pays their wages or remuneration.
“Evidence” means any witnesses’ testimony, records, documents, copies of documents, statements, demonstrations, or any other relevant testimony or concrete objects before the department or at an employment appeal hearing or trial of an issue for the purpose of inducing belief in the minds of the hearing officer, department, court or jury as to the truth of a contention.
“Fact-finding interview” means a discussion between a claimant or an employer and an investigator for the purpose of obtaining from the claimant or employer a statement containing information on a specific eligibility or disqualification issue.
“Fraud” means the intentional misuse of facts or truth to obtain or increase unemployment insurance benefits for oneself or another or to avoid the verification and payment of employment security taxes; a false representation of a matter of fact, whether by statement or by conduct, by false or misleading statements or allegations; or by the concealment or failure to disclose that which should have been disclosed, which deceives and is intended to deceive another so that they, or the department, shall not act upon it to their, or its, legal injury.
“Fraudulent activity” means actions based on or in the spirit of fraud.
“Initial determination” means the first determination with respect to a claim or a request for determination of insured status.
“Intent” means the design, resolve, or determination with which an individual or group of individuals acts in order to reach a preconceived objective.
“Investigator” means investigation and recovery section investigator.
“Local office” means the workforce development center office in which claims functions are performed.
“Material fact” means a fact which necessarily has some bearing on the subject matter, such as is necessary to determine the issue.
“Misconduct.” See 871—subrule 24.32(1), paragraph “a,” and 871—subrule 24.32(3).
“Misrepresentation” means to give misleading or deceiving information to or omit material information; to present or represent in a manner at odds with the truth.
“Month” means the time beginning with any day of one month to the corresponding day of the next month, or if there is no corresponding day, then through the last day of the next month.
“Overpayment” means the amount of unemployment insurance benefits erroneously paid to a claimant due to error, misrepresentation, or fraud.
“Social security account number.” See 871—subrule 24.1(115).
“Surveillance” means the observance of activities.
“Wage cross match audit” means the computerized quarterly cross match of benefits received by Iowa claimants and wages reported by employers to the state of Iowa.
“Wages” means the same as earnings. See rules 871—24.13(96) and 871—24.16(96).
a. When a money value for board or lodging, or both, furnished a worker is agreed upon in a contract of hire, the amount so agreed upon, if more than the rates determined by the department or the rates prescribed herein, shall be deemed the cash value of the board and lodging.
b. Cash value of room and board.
(1) If board, rent, housing, lodging, meals, or similar advantage is extended in any medium other than cash as partial or entire remuneration for service constituting employment as defined in the Act (Iowa Code chapter 96) the reasonable cash value of same shall be deemed wages.
(2) Where the cash value for such board, rent, housing, lodging, meals, or similar advantage is agreed upon in any contract of hire, the amount so agreed upon shall be deemed the value of such board, rent, housing, lodging, meals, or similar advantage. Check stubs, pay envelopes, contracts, and the like, furnished to employees setting forth such cash value, are acceptable evidence as to the amount of the cash value agreed upon in any contract of hire except as provided in subparagraphs (4) and (5) of this paragraph.
(3) In the absence of an agreement in a contract of hire, the rate for board, rent, housing, lodging, meals, or similar advantage, furnished in addition to money wages or wholly comprising the wages of an employed individual, shall be deemed to have not less than the following cash value except as provided in subparagraph (4) of this paragraph.
Full board and room per week	$272.00
Meals (without lodging) per week	92.00
Meals (without lodging) per day	18.40
Lodging (without meals) per week	180.00
Lodging (without meals) per day	36.00
Individual meals:
Breakfast	4.00
Lunch	4.80
Dinner	9.60
A meal not identifiable as either breakfast, lunch, or dinner	4.00
(4) The department or its authorized representative may, after affording reasonable opportunity at a hearing for the submission of relevant information in writing or in person, determine the reasonable cash value of such board, rent, housing, lodging, meals, or similar advantage in particular instances or group of instances, if it is determined that the values fixed in or arrived at in accordance with subparagraph (3) of this paragraph, or in the contract of hire do not properly reflect the reasonable cash value of such remuneration.
“Week.” See 871—subrule 24.1(135).
This rule is intended to implement Iowa Code chapter 96 and sections 96.3(3), 96.3(5), 96.19(38), 96.19(12), and 96.19(20).
[ARC 3247C, IAB 8/2/17, effective 9/6/17]