871—24.18 (96) Wage-earnings limitation. 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 nearest 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).