Chapter 23 - EMPLOYER'S CONTRIBUTION AND CHARGES

  1. Rule 871-23.1 - Definitions
  2. Rule 871-23.2 - Definition of wages for employment during a calendar quarter
  3. Rule 871-23.3 - Wages
  4. Rule 871-23.4 - Wages-back pay
  5. Rule 871-23.5 - Gratuities and tips
  6. Rule 871-23.6 - Taxable wage
  7. Rule 871-23.7 - New employer contribution rates
  8. Rule 871-23.8 - Due date of quarterly contribution and payroll
  9. Rule 871-23.9 - Delinquency notice
  10. Rule 871-23.10 - Payments in lieu of contributions
  11. Rule 871-23.11 - Identification of workers covered by the Iowa employment security law
  12. Rule 871-23.12 - Reserved
  13. Rule 871-23.13 - Employer elections to cover multistate workers
  14. Rule 871-23.14 - Elective coverage of excluded services
  15. Rule 871-23.15 - Reserved
  16. Rule 871-23.16 - Reserved
  17. Rule 871-23.17 - [Rescinded]
  18. Rule 871-23.18 - Nature of relationship between employer-employee
  19. Rule 871-23.19 - Employer-employee and independent contractor relationship
  20. Rule 871-23.20 - Employment-student and spouse of student
  21. Rule 871-23.21 - Excluded employment-student
  22. Rule 871-23.22 - Employees of contractors and subcontractors
  23. Rule 871-23.23 - Liability of affiliated employing units
  24. Rule 871-23.24 - Localization of employment-employees covered-exemption
  25. Rule 871-23.25 - Domestic service
  26. Rule 871-23.26 - Definition of a farm-agricultural labor
  27. Rule 871-23.27 - Exempt employment in the employ of a church, association of churches or an organization which is operated primarily for religious purposes
  28. Rule 871-23.28 - Successor
  29. Rule 871-23.29 - Transfer of entire business
  30. Rule 871-23.30 - Successorship-liability for contributions and payments in lieu of contributions
  31. Rule 871-23.31 - Transfer of segregable portion of an enterprise or business
  32. Rule 871-23.32 - Mandatory and prohibited successorships
  33. Rule 871-23.33 - Reserved
  34. Rule 871-23.34 - Reserved
  35. Rule 871-23.35 - Reserved
  36. Rule 871-23.36 - Predecessor-contribution rates for winding down a business
  37. Rule 871-23.37 - Adjustments and refunds of contributions
  38. Rule 871-23.38 - Denial of claim for refund or credit
  39. Rule 871-23.39 - Rescinded
  40. Rule 871-23.40 - Computation of rates for private sector employer
  41. Rule 871-23.41 - Computation date defined
  42. Rule 871-23.42 - Crediting of interest earned on the unemployment trust fund
  43. Rule 871-23.43 - Charging of benefits to employer accounts
  44. Rule 871-23.44 - Benefits payments
  45. Rule 871-23.45 - Reserved
  46. Rule 871-23.46 - Rescinded
  47. Rule 871-23.47 - Termination of accounts because of no wage reports
  48. Rule 871-23.48 - Previously covered employers
  49. Rule 871-23.49 - Reserved
  50. Rule 871-23.50 - Reserved
  51. Rule 871-23.51 - Payments in lieu of contributions
  52. Rule 871-23.52 - Employer liability appeal
  53. Rule 871-23.53 - Rate appeal and eligibility decision reversal
  54. Rule 871-23.54 - Payment of disputed assessments
  55. Rule 871-23.55 - Burden of proof
  56. Rule 871-23.56 - Informal settlement
  57. Rule 871-23.57 - Interest and penalty on contributions paid with adjustments submitted by employer
  58. Rule 871-23.58 - Rescinded
  59. Rule 871-23.59 - Determination and assessment of estimated contributions and errors in reporting
  60. Rule 871-23.60 - Accrual of interest and penalties
  61. Rule 871-23.61 - Collection of interest and penalties
  62. Rule 871-23.62 - Rescission of interest and penalty
  63. Rule 871-23.63 - Cancellation of interest and penalty
  64. Rule 871-23.64 - Refund of interest and penalty
  65. Rule 871-23.65 - Liens for unpaid contributions, interest, and penalties
  66. Rule 871-23.66 - Jeopardy assessments
  67. Rule 871-23.67 - Distress warrants
  68. Rule 871-23.68 - Collection of covered unemployment compensation
  69. Rule 871-23.69 - Injunction for nonpayment or failure to provide required information
  70. Rule 871-23.70 - Nonprofit organizations
  71. Rule 871-23.71 - Governmental entity-definition
  72. Rule 871-23.72 - Governmental entity-elective coverage and liability
  73. Rule 871-23.73 - Governmental entities-delinquent accounts
  74. Rule 871-23.74 - Reserved
  75. Rule 871-23.75 - Reserved
  76. Rule 871-23.76 - Reserved
  77. Rule 871-23.77 - Reserved
  78. Rule 871-23.78 - Reserved
  79. Rule 871-23.79 - Reserved
  80. Rule 871-23.80 - Reserved
  81. Rule 871-23.81 - Reserved
  82. Rule 871-23.82 - Definition of construction employer

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