Iowa Admin. Code r. 871-23.43 - Charging of benefits to employer accounts
(1)
How charged. Benefits paid to an eligible claimant shall be
charged against the base period wage credits in the same inverse chronological
order as the wages on which the wage credits are based were paid to the
claimant.
(2)
Formula for
charging employer accounts .
a. Wage
credits in the most recent quarter of the base period will be used first and
when wage credits in this quarter are exhausted, wage credits for the next most
recent quarter will be used until each of the four quarters in the base period
is exhausted or until the claimant is paid an amount not to exceed the
claimant's maximum benefit amount.
b. Each employer who has wage credits in the
quarter of the base period currently being used will be charged the employer 's
proportional share of each payment. The proportional share to be charged to
each employer in the quarter will be the employer 's percentage of the total
wage credits in the quarter.
(3)
Rule of two affirmances.
a. Whenever an administrative law judge
affirms a decision of the representative or the employment appeal board of the
Iowa department of inspections and appeals affirms the decision of an
administrative law judge, allowing payment of benefits, such benefits shall be
paid regardless of any further appeal.
b. However, if the decision is subsequently
reversed by higher authority:
(1) The
protesting employer involved shall have all charges removed for all payments
made on such claim.
(2) All
payments to the claimant will cease as of the date of the reversed decision
unless the claimant is otherwise eligible.
(3) No overpayment shall accrue to the
claimant because of payment made prior to and during the period in which the
department is processing the reversal decision.
(4)
Supplemental employment.
a. An individual, who has been separated with
cause attributable to the regular employer and who remains in the employ of the
individual's part-time, base period employer , continues to be eligible for
benefits as long as the individual is receiving the same employment from the
part-time employer that the individual received during the base period. The
part-time employer 's account, including the reimbursable employer 's account,
may be relieved of benefit charges. On a second benefit year claim where the
individual worked only for the part-time employer during the base period and
the lag quarter, the part-time employer shall not be considered for relief of
benefit charges with the onset of the second benefit year. It is the part-time
employer 's responsibility to notify the department of the part-time employment
situation so the department may render a decision as to the availability of the
individual and benefit charges. The individual is required to report gross
wages earned in the part-time employment for each week claimed and the wages
shall be deducted from any benefits paid in accordance with Iowa Code section
96.3(3).
b. An individual who voluntarily quits
supplemental part-time employment without good cause and has not requalified
for benefits following the voluntary quit of supplemental part-time employment,
yet is otherwise monetarily eligible for benefits based on wages paid by the
regular or other base period employers, shall not be disqualified for
voluntarily quitting without good cause the supplemental part-time employer .
The individual and the supplemental part-time employer which was voluntarily
quit without good cause shall be notified on Form 65-5323 or 60-0186, Decision
of the Workforce Development Representative, that benefit payments which are
based on the wages paid by the supplemental part-time employer shall not be
made, and benefit charges shall not be assessed against the supplemental
part-time employer 's account; however, once the individual meets the
requalification requirements following the voluntary quit without good cause of
the supplemental part-time employer , the wages paid in the supplemental
part-time employment shall be restored for benefit payment and charging
purposes as determined by applicable requalification requirements.
(5)
Sole purpose.
The claimant shall be eligible for benefits even though the claimant
voluntarily quit if the claimant left for the sole purpose of accepting an
offer of other or better employment, which the claimant did accept, and from
which the claimant is separated, before or after having started the new
employment. No charge shall accrue to the account of the former voluntarily
quit employer .
(6)
Reserved.
(7)
Department-approved training. A claimant who qualifies and is
approved for department-approved training (see rule
871-24.39 (96)) shall continue
to be eligible for benefit payments. No contributing employer shall be charged
for benefits which are paid to the claimant during the period of the
department-approved training. The relief from charges does not apply to the
reimbursable employer that is required by law or election to reimburse the
trust fund, and the employer shall be charged with the benefits paid.
(8)
Ten times the weekly benefit
amount in insured work requalification.
a. In order to meet the ten times the weekly
benefit amount in insured work requalification provision, the following
criteria must be met:
Subsequent to leaving or refusing work, the individual shall
have worked in (except in back pay awards) and been paid
b. An employer 's account shall not be charged
with benefit payments to an eligible claimant who quit such employment without
good cause attributable to the employer or who was discharged for misconduct or
who failed without good cause either to apply for available, suitable work or
to accept suitable work with that employer but shall be charged to the
balancing account .
c. The
requalification and transfer of charges shall occur for the employer if the
requalifying employment is earned with an out-of-state covered employer . The
transfer of charges shall be made to the balancing account .
d. Periods of insured employment with
separate employers may be joined to collectively equal ten times the
individual's weekly benefit amount when requalification cannot be accomplished
by an individual insured employer . The employer from whom the individual left
work, was discharged or with whom the individual failed to apply or accept
suitable work, will not accrue any charges.
e. Before benefits can be paid or the
transfer of charges can occur, sufficient evidence must be present to establish
the fact that the criteria in subrule 23.43(8), paragraph"a,"
has been met. Verification of employment may be completed through the records
of the department or by using any method establishing proof of the necessary
wage credits, including the following:
(1) An
employment verification form, 60-0227, is an affidavit prepared in duplicate
stating: the insured employer 's name, mailing address, the starting date of
employment, and wages paid subsequent to that date. The form must be signed by
the claimant alleging that the facts are correct. Any misrepresentation in the
form may result in overpayment, fraud charges and administrative penalty any or
all thereof. A copy of the form must be mailed to the employer or employers for
verification. The employer should review the information on the form and
certify that it is either correct or in error. If the information is incorrect,
the employer should give the proper information. If the employer fails to
return the form within five days of date mailed, the information on the form
will be presumed to be correct.
(2)
Employment check stubs may be used in conjunction with the employment
verification form, 60-0227, to indicate the requalifying period.
(9)
Combined
wage claim transfer of wages .
a.
Iowa employers whose wage credits are transferred from Iowa to an out-of-state
paying state under the interstate reciprocal benefit plan as provided in Iowa
Code section
96.20
will be liable for charges for benefits paid by the out-of-state paying state.
No reimbursement so payable shall be charged against a contributory employer 's
account for the purpose of Iowa Code section
96.7,
unless wages so transferred are sufficient to establish a valid Iowa claim, and
such charges shall not exceed the amount that would have been charged on the
basis of a valid Iowa claim. However, an employer who is required by law or by
election to reimburse the trust fund will be liable for charges against the
employer 's account for benefits paid by another state as required in Iowa Code
section
96.8(5),
regardless of whether the Iowa wages so transferred are sufficient or
insufficient to establish a valid Iowa claim. Benefit payments shall be made in
accordance with the claimant's eligibility under the paying state's law.
Charges shall be assessed to the employer which are based on benefit payments
made by the paying state.
b. The
Iowa employer whose wage credits have been transferred and who has potential
liability will be notified that the wages have been transferred, the state to
which they have been transferred, and the mailing address to which a protest of
potential charges may be mailed. This protest must be postmarked or received by
the department within ten days of the date on the notice to be considered as a
timely protest of charges. If the protest from either the reimbursable or
contributory employer justifies relief of charges, charges shall go to the
balancing account .
c. Requests
received from the paying state for amounts in excess of an amount equal to
potential charges of an Iowa claim will not be charged to the Iowa employer ,
except for reimbursable employers.
d. When Iowa is the paying state on an
interstate claim and Iowa wage credits are insufficient to have a valid Iowa
claim, charges shall not be made against the Iowa employer 's account but shall
be charged to the balancing account , except for reimbursable
employers.
(10)
Reserved.
(11)
Extended
benefits.
a. Fifty percent of the
amount of each week of extended benefits paid to an individual in accordance
with rule 871-24.46 (96) shall be charged
against the account of the employer which is chargeable for the extended
benefits; however, 100 percent of the amount of each week of extended benefits
paid to an individual shall be charged against the account of the Indian tribal
and governmental contributory or reimbursable employer which is chargeable for
the extended benefits.
b. The lack
of a one-week waiting period prohibits this state from receiving a payment from
the U.S. Department of Labor for 50 percent of the amount of the first week of
extended benefits paid to an individual. This amount shall not be charged
against the account of the employer which is chargeable for the extended
benefits unless the employer is a nonprofit reimbursable employer but shall be
charged against the balancing account .
c. In the event that a payment from the U.S.
Department of Labor for 50 percent of any week of extended benefits paid to an
individual is reduced under an order issued under Section 252 of the Balanced
Budget and Emergency Deficit Control Act of 1985, the amount of the reduction
shall not be charged against the account of the employer which is chargeable
for the extended benefits unless the employer is a nonprofit reimbursable
employer but shall be charged against the balancing account .
(12)
Charging of benefits
paid to individuals employed by two or more employers.
a. Whenever wage reports submitted to the
department show the employment of an individual by more than one employer in
the same calendar quarter , benefits shall be charged to each employer's account
in the same proportion as wages paid in the quarter.
b. Benefits for partial unemployment shall be
charged in the same manner as benefits for total unemployment, except that no
charges shall be made against the account of the base period contributory or
reimbursable employer which continues to employ the individual on the same
basis that the employer employed the individual during the individual's base
period.
(13)
Government contributory charges. For the purpose of
determining the base rate for government contributory employers, a percentage
of all benefits that are paid but are not chargeable to employer accounts
because of various provisions of the law, will be considered as belonging to
government contributory employers. The percentage of the nonchargeable benefits
considered to be attributable to government contributory employers for each
calendar year will be determined by the ratio of the benefits actually charged
to government contributory accounts for the year to the total benefits charged
to all contributory accounts for the year.
(14)
Removal of benefit charges upon
the sale or transfer of a clearly segregable part of an employer 's business or
enterprise when the acquiring employer does not receive a partial transfer of
experience. Benefits based on wages earned with the transferring
employer , paid to an individual who worked in and was paid wages for work with
the acquiring employer shall be transferred to the balancing account . The
transferring employer must protest this issue on the Notice of Claim, Form
65-5317, in a timely manner to receive relief from the charges. The relief of
charges shall apply to both contributory and reimbursable employers.
(15)
Disaster relief. An
employer shall not be charged with benefits for unemployment that is directly
caused by a disaster declared by the president of the United States, pursuant
to the federal Disaster Relief Act of 1974, if the individual would have been
eligible for disaster unemployment assistance with respect to that unemployment
but for the individual's receipt of regular benefits. The employer may protest
the charges on the Notice of Claim, Form 65-5317, or the Quarterly Charge
Statement. The employer must protest the charges within 30 days after the date
of mailing of the Quarterly Charge Statement.
Notes
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