Iowa Admin. Code r. 871-23.53 - Rate appeal and eligibility decision reversal
An
(1) An employer may appeal on the grounds
that benefit charges against the employer 's account have been reversed by a
decision issued after the rate computation date . The department will
investigate and, if warranted, remove benefit charges that were reversed by a
later decision and issue a corrected rate notice.
(2) The employer may appeal on the grounds
that benefits charged against the employer 's account may be reversed by a
decision to be issued on a pending claim or charge-back appeal. The employer 's
rate will not be recomputed, but it will not become final and the appeal may be
reopened by the employer , provided the employer submits a written request to
reopen the appeal within 30 days of the next rate notice following the
decision. If warranted, the charges will be removed from the computation of the
original rate and a corrected rate notice will be issued. The employer must pay
any contributions that become due at the disputed rate prior to the receipt of
the decision reversing the benefit charges, but a refund of any overpayment of
contributions and interest paid by the employer as a result of the
recomputation of the rate will be issued, subject to the three-year statute of
limitations set out in Iowa Code section 96.14(5).
(3) An employer 's payment of contributions at
the disputed rate in the circumstances described in subrule 23.53(2) does not
indicate the employer 's acceptance of the disputed rate.
(4) An employer must file a separate appeal
of each rate notice received that contains the disputed benefit charges. If the
employer does not file a timely appeal of each affected rate notice, any appeal
filed following receipt of a decision reversing the allowance of benefits will
be considered as applying only to rate notices that were timely appealed and to
the next rate notice.
(5) If the
employer appeals on the grounds that the benefits charged against the
employer 's account were paid to an employee who was still working for the
employer in the same employment as in the base period of the claim, the
department will remove the charges and will issue a corrected rate notice if it
finds the facts warrant such reversal. The employer 's appeal must have been
made within 30 days of the date on the first rate notice received that included
any of the disputed charges, and the issue of charging of benefits will not
have been previously adjudicated in either an appeal of the original claim
notice or an appeal of a quarterly benefit charge statement.
This rule is intended to implement Iowa Code section 96.7.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
(1) An employer who appeals a rate notice or corrected rate notice within 30 days following the procedures outlined in rule 23.52(96) may have its rate recomputed based upon the reversal of a benefit eligibility decision under the following circumstances:
a. An employer may appeal on the grounds that benefit charges against the employer 's account have been reversed by a decision issued subsequent to the rate computation date . The department will investigate and remove benefit charges, which have been reversed by a subsequent decision, from the computation and will issue a corrected rate notice to the employer .
b. The employer may appeal on the grounds that benefits charged against the employer 's account may be reversed by a decision to be issued on a pending claim or charge-back appeal. The employer 's rate will not be recomputed. However, the rate will not become final and the appeal may be reopened by the employer , in writing upon receipt of a decision reversing the allowance of benefits or relieving the employer of charges provided that the request to reopen the appeal is submitted within 30 days of the date of the next rate notice following the date of the decision. The charges will be removed from the computation of the original rate and a corrected rate notice will be issued. The employer must pay any contributions that become due at the disputed rate prior to the receipt of the decision reversing the benefit charges; however, a refund of any overpayment of contributions and interest paid by the employer as a result of the recomputation of the rate will be issued, subject to the three-year statute of limitations set out in Iowa Code section 96.14(5).
c. The employer 's payment of contributions at the disputed rate in the circumstances described in 23.53(1)"b" will not be an acquiescence of the disputed rate.
d. The employer , in the circumstances described in 23.53(1)"b," must file a separate appeal of each rate notice received that contains the disputed benefit charges. If the employer does not file a timely appeal of each affected rate notice, any appeal filed following receipt of a decision reversing the allowance of benefits will be considered as applying only to rate notices that were timely appealed and to the next rate notice.
e. If the employer appeals on the grounds that the benefits charged against the employer 's account were paid to an employee who was still working for the employer in the same employment as in the base period of the claim, the department will remove the charges and will issue a corrected rate notice. However, the employer 's appeal must have been made within 30 days of the date on the first rate notice received that included any of the disputed charges. Provided further that the issue of charging of benefits had not been previously adjudicated in either an appeal of the original claim notice or an appeal of a quarterly benefit charge statement.
(2) Reserved.