Iowa Admin. Code r. 871-23.1 - Definitions
(1)
Accounts .
a.
Benefit
payment account . An account maintained in the unemployment compensation
fund in which are recorded (1) amounts transferred from the unemployment trust
fund in the United States treasury, and receipts from other sources, and (2)
amounts of benefits paid.
b.
Employer rating account . An account of an employer which is
maintained by the department for the purpose of reporting wages and recording
contributions or reimbursements for that employer.
c.
Clearing account . An
account maintained in the unemployment compensation fund in which are recorded
all amounts payable under Iowa Code chapter 96, including those to be transferred
to (1) the unemployment trust fund, (2) the special employment security
contingency fund , (3) the administrative contribution surcharge fund, and (4) the
temporary emergency surcharge fund. Employer refunds are issued from this
account.
d.
Balancing
account . An account set up to receive benefit charges that by law are
not chargeable to any employer . The purpose of the balancing account is to enable
the department to properly account for all benefits paid out.
(2)
Average annual
taxable payroll . The average of the total amount of taxable wages paid
by an employer for insured work during the five periods (three or two periods for
governmental contributory employers) of four consecutive calendar quarters
immediately preceding the computation date .
(3)
Calendar quarter . The
period of three consecutive calendar months ending on March 31, June 30,
September 30, or December 31 of each year.
(4)
Computation date . The date
as of which employers' experience with respect to unemployment or unemployment
risk is measured for the purpose of determining contribution rates.
(5)
Employer's contribution and payroll
report . An employer 's quarterly report of the wages paid to individual
workers, the total and taxable wages paid and the amount of contributions due to
a state unemployment insurance fund.
(6)
Contributions . Payments
required by a state employment security law to be made to the state unemployment
fund by reason of insured work but does not include reimbursement payments of
nonprofit organizations or governmental entities in lieu of
contributions .
(7)
Contributor rate . The percent constituting the rate at which the
employer 's payroll is taxed.
(8)
Employer . An employer subject to the employment security law of
Iowa who is liable for contributions and subject to the experience rating
provisions of the law or is liable for reimbursement payments in lieu of
contributions . (See Iowa Code section
96.19(16).)
(9)
Experience . An employer 's
record with respect to contributions paid, benefits charged, and taxable wages
reported.
(10)
Experience
rating. A method for determining the contribution rates of individual
employers on the basis of the factors specified in the state employment security
law for measuring employers' experience with respect to unemployment or
unemployment risk.
(11)
Reserved.
(12) Rescinded IAB 5/14/03,
effective 6/18/03.
(13)
Reserved.
(14)
Federal
unemployment tax . The tax imposed by the Federal Unemployment Tax Act on
employers with respect to having individuals in their employ.
(15)
Federal Unemployment Tax
Act. Subchapter C of Chapter 23 of the Internal Revenue Code which
relates to the federal unemployment tax .
(16)
Federal unemployment tax
return. A report by an employer to the Internal Revenue Service of the
amount of federal unemployment tax due and payable with respect to wage payments
to workers during the calendar year.
(17) Rescinded IAB 5/14/03, effective
6/18/03.
(18)
Funds .
a.
Administrative contribution
surcharge fund. A special fund in the state treasury, established by
state law, as a repository for an employer surcharge levied to meet the
operational cost of certain state workforce development offices. Referred to in
subrule 23.40(2).
b.
Administrative funds . Funds made available from federal, state,
local and other sources to meet the cost of state workforce development
administration.
c.
Contingency fund . An amount of money appropriated by Congress to
meet certain unpredictable increases in costs of administration by the state
workforce development divisions arising from increases in workload or other
specified causes.
d.
Employment security administration fund . A special fund in the state
treasury, established by state law, in which are deposited moneys granted by the
United States Department of Labor, manpower administration and moneys from other
sources, for the purpose of paying the cost of administering the state workforce
development program.
e.
Special employment security contingency fund . A special fund in
the state treasury, established by state law, for moneys received from employers
in payment of interest and penalties on delinquent contributions and reports.
f
Temporary emergency
surcharge fund . A special fund in the state treasury, established by
state law, for use in the event an employer surcharge is levied to pay interest
on a federal government loan to the unemployment compensation fund. Referred to
in subrule 23.40(3).
g.
Title
V funds . Funds appropriated by Congress to pay unemployment benefits
under Title V of the United States Code to federal civilian and military
employees.
h.
Unemployment
compensation fund . A special fund established under an employment
security law for the receipt and management of contributions and the payment of
unemployment insurance benefits. Included in this fund are moneys in the benefit
payment account , clearing account, and unemployment trust fund account.
i.
Unemployment trust fund . A
fund established in the treasury of the United States which contains all moneys
deposited with the treasury by the state employment security agencies to the
credit of their unemployment fund accounts and by the railroad retirement board
to the credit of the railroad unemployment insurance account.
(19)
Indian tribe .
Indian tribe has the same meaning given to the term by Section 4(e) of the
federal Indian Self-Determination and Education Assistance Act, and shall include
any subdivision, subsidiary, or business enterprise wholly owned by such an
Indian tribe .
(20)
Reserved.
(21) Rescinded IAB 5/14/03,
effective 6/18/03.
(22) and
(23) Reserved.
(24)
Liability determination .
A determination as to whether an employing unit is a subject employer and whether
services performed for it constitute employment as defined under the employment
security law.
(25)
Liability
report . A report required of all employing units in a state, which gives
the information on which the state employment security agency bases its
determination as to whether the employing unit is liable under the state
employment security law.
(26)
Subject employer . An employing unit which is subject to the
contribution provisions of a state employment security law.
(27)
Tax. (See
"Contributions .")
(28)
Unemployment compensation fund . The unemployment compensation
fund established by this chapter to which all contributions or payments in lieu
of contributions are required to be deposited and from which all benefits
provided under Iowa Code chapter 96 shall be paid. (See "Funds.")
(29) Rescinded IAB 5/14/03, effective
6/18/03.
(30)
Quarterly wage
report . A report that generates after the employer has electronically
submitted its quarterly contribution and payroll.
(31)
Quarterly wage detail . A
report listing workers and their wages by social security number.
This rule is intended to implement Iowa Code sections 96.7(2)"c" (3), 96.7(7)"b," 96.11(1) and 96.19(1).
Notes
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