If an employer has not submitted its quarterly contribution and
payroll with 20 days of the due date, IWD will issue, via mail or email to the
address on file, a delinquency notice stating the employer's name, account
number, and experience rate and the quarter for which contribution and payroll
is delinquent. If the employer has sold or dissolved the business, the employer
is required to show the date of the last wages paid and the date of last
employment. If the business was sold or transferred, the employer is required
to provide the name and address of the successor and the employer's future
mailing address.
This rule is intended to implement Iowa Code section
96.7(2).
Notes
Iowa Admin. Code r. 871-23.9
ARC 8711B, IAB 5/5/10,
effective 6/9/10
Amended by
IAB
September 27, 2017/Volume XL, Number 7, effective
11/1/2017
Adopted by
IAB
January 22, 2025/Volume XLVII, Number 15, effective
2/26/2025
