871.23.1 Definitions. |
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871.23.2 Definition of wages for employment during a calendar quarter. |
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871.23.3 Wages. |
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871.23.4 Wages—back pay. |
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871.23.5 Gratuities and tips. |
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871.23.6 Taxable wages. |
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871.23.7 New employer contribution rates. |
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871.23.8 Due date of quarterly reports and contributions. |
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871.23.9 Delinquency notice. |
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871.23.10 Payments in lieu of contributions. |
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871.23.11 Identification of workers covered by the Iowa employment security law. |
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871.23.12 Reserved |
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871.23.13 Employer elections to cover multistate workers. |
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871.23.14 Elective coverage of excluded services. |
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871.23.15 Reserved |
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871.23.16 Reserved |
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871.23.17 Group accounts. |
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871.23.18 Nature of relationship between employer-employee. |
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871.23.19 Employer-employee and independent contractor relationship. |
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871.23.20 Employment—student and spouse of student. |
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871.23.21 Excluded employment—student. |
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871.23.22 Employees of contractors and subcontractors. |
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871.23.23 Liability of affiliated employing units. |
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871.23.24 Localization of employment—employees covered—exemption. |
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871.23.25 Domestic service. |
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871.23.26 Definition of a farm—agricultural labor. |
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871.23.27 Exempt employment in the employ of a church, association of churches or an organization which is operated primarily for religious purposes. |
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871.23.28 Successor. |
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871.23.29 Transfer of entire business. |
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871.23.30 Successorship—liability for contributions and payments in lieu of contributions. |
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871.23.31 Transfer of segregable portion of an enterprise or business. |
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871.23.32 Mandatory and prohibited successorships. |
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871.23.33 Reserved |
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871.23.34 Reserved |
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871.23.35 Reserved |
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871.23.36 Predecessor—contribution rates for winding down a business. |
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871.23.37 Adjustments and refunds of contributions. |
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871.23.38 Denial of claim for refund or credit. |
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871.23.39 Issuance of a duplicate credit memo. |
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871.23.40 Computation of rates for private sector employer. |
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871.23.41 Computation date defined. |
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871.23.42 Crediting of interest earned on the unemployment trust fund. |
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871.23.43 Charging of benefits to employer accounts. |
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871.23.44 Benefits payments. |
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871.23.45 Reserved |
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871.23.46 Termination of coverage. |
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871.23.47 Termination of accounts because of no wage reports. |
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871.23.48 Previously covered employers. |
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871.23.49 Reserved |
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871.23.50 Reserved |
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871.23.51 Payments in lieu of contributions. |
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871.23.52 Employer liability appeal. |
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871.23.53 Rate appeal and eligibility decision reversal. |
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871.23.54 Payment of disputed assessments. |
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871.23.55 Burden of proof. |
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871.23.56 Informal settlement. |
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871.23.57 Interest and penalty on contributions paid with adjustments submitted by employer. |
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871.23.58 Assessment of unpaid contributions, interest and penalty. |
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871.23.59 Determination and assessment of estimated contributions and errors in reporting. |
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871.23.60 Accrual of interest and penalties. |
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871.23.61 Collection of interest and penalties. |
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871.23.62 Rescission of interest and penalty. |
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871.23.63 Cancellation of interest and penalty. |
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871.23.64 Refund of interest and penalty. |
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871.23.65 Liens for unpaid contributions, interest, and penalties. |
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871.23.66 Jeopardy assessments. |
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871.23.67 Distress warrants. |
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871.23.68 Reserved |
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871.23.69 Injunction for nonpayment or failure to report. |
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871.23.70 Nonprofit organizations. |
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871.23.71 Governmental entity—definition. |
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871.23.72 Governmental entity—elective coverage and liability. |
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871.23.73 Governmental entities—delinquent accounts. |
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871.23.74 Reserved |
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871.23.75 Reserved |
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871.23.76 Reserved |
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871.23.77 Reserved |
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871.23.78 Reserved |
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871.23.79 Reserved |
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871.23.80 Reserved |
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871.23.81 Reserved |
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871.23.82 Definition of construction employer. |
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