Iowa Administrative Code - 05/04/2022

Workforce Development Department [871] | Agency Listing
Chapter 23 EMPLOYER’S CONTRIBUTION AND CHARGES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
871.23.1 Definitions.
871.23.2 Definition of wages for employment during a calendar quarter.
871.23.3 Wages.
871.23.4 Wages—back pay.
871.23.5 Gratuities and tips.
871.23.6 Taxable wages.
871.23.7 New employer contribution rates.
871.23.8 Due date of quarterly contribution and payroll.
871.23.9 Delinquency notice.
871.23.10 Payments in lieu of contributions.
871.23.11 Identification of workers covered by the Iowa employment security law.
871.23.12 Reserved
871.23.13 Employer elections to cover multistate workers.
871.23.14 Elective coverage of excluded services.
871.23.15 Reserved
871.23.16 Reserved
871.23.17 Group accounts.
871.23.18 Nature of relationship between employer-employee.
871.23.19 Employer-employee and independent contractor relationship.
871.23.20 Employment—student and spouse of student.
871.23.21 Excluded employment—student.
871.23.22 Employees of contractors and subcontractors.
871.23.23 Liability of affiliated employing units.
871.23.24 Localization of employment—employees covered—exemption.
871.23.25 Domestic service.
871.23.26 Definition of a farm—agricultural labor.
871.23.27 Exempt employment in the employ of a church, association of churches or an organization which is operated primarily for religious purposes.
871.23.28 Successor.
871.23.29 Transfer of entire business.
871.23.30 Successorship—liability for contributions and payments in lieu of contributions.
871.23.31 Transfer of segregable portion of an enterprise or business.
871.23.32 Mandatory and prohibited successorships.
871.23.33 Reserved
871.23.34 Reserved
871.23.35 Reserved
871.23.36 Predecessor—contribution rates for winding down a business.
871.23.37 Adjustments and refunds of contributions.
871.23.38 Denial of claim for refund or credit.
871.23.39 Issuance of a duplicate credit memo.
871.23.40 Computation of rates for private sector employer.
871.23.41 Computation date defined.
871.23.42 Crediting of interest earned on the unemployment trust fund.
871.23.43 Charging of benefits to employer accounts.
871.23.44 Benefits payments.
871.23.45 Reserved
871.23.46 Termination of coverage.
871.23.47 Termination of accounts because of no wage reports.
871.23.48 Previously covered employers.
871.23.49 Reserved
871.23.50 Reserved
871.23.51 Payments in lieu of contributions.
871.23.52 Employer liability appeal.
871.23.53 Rate appeal and eligibility decision reversal.
871.23.54 Payment of disputed assessments.
871.23.55 Burden of proof.
871.23.56 Informal settlement.
871.23.57 Interest and penalty on contributions paid with adjustments submitted by employer.
871.23.58 Assessment of unpaid contributions, interest and penalty.
871.23.59 Determination and assessment of estimated contributions and errors in reporting.
871.23.60 Accrual of interest and penalties.
871.23.61 Collection of interest and penalties.
871.23.62 Rescission of interest and penalty.
871.23.63 Cancellation of interest and penalty.
871.23.64 Refund of interest and penalty.
871.23.65 Liens for unpaid contributions, interest, and penalties.
871.23.66 Jeopardy assessments.
871.23.67 Distress warrants.
871.23.68 Collection of covered unemployment compensation.
871.23.69 Injunction for nonpayment or failure to provide required information.
871.23.70 Nonprofit organizations.
871.23.71 Governmental entity—definition.
871.23.72 Governmental entity—elective coverage and liability.
871.23.73 Governmental entities—delinquent accounts.
871.23.74 Reserved
871.23.75 Reserved
871.23.76 Reserved
871.23.77 Reserved
871.23.78 Reserved
871.23.79 Reserved
871.23.80 Reserved
871.23.81 Reserved
871.23.82 Definition of construction employer.