Iowa Admin. Code r. 871-22.11

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 871-22.11 - [Effective 12/18/2024] Employer account

(1) An employer that has more than one establishment or business is considered to be one employing unit entitled to one account and a single experience rate. If an establishment or business owned by an employer is a separate legal entity in its own right (i.e., a subsidiary corporation), it will be considered to be a separate employer with its own experience rate. When an already covered employer acquires another establishment or business, the employer will have a separate account number with a separate experience rate for the acquired business only if that business retains its character as a separate legal entity. If the acquired business is merged with that of the employer so that they become a single legal entity under the law, the successor is not entitled to separate rates for each establishment or business.

(2) Each employer shall report all wages paid and pay all contributions into the unemployment account maintained by the department. The title of the employer's account shall be the name of the employing unit and may contain its trade name. Where the employing unit is a fiduciary agent or legal representative, the title of the account will be the name of the fiduciary or legal representative and the official title.

(3) The department shall assign each employer's account a number that may only be changed if the system of numbering accounts is changed.

(4) As used in this rule, "establishment" means an economic unit, generally at a single physical location, where business is conducted, where services or industrial operations are performed, or from which employees are dispatched.

This rule is intended to implement Iowa Code sections 96.1A(15) and 96.7(2)"a"(1).

Iowa Admin. Code r. 871-22.11

ARC 8711B, IAB 5/5/10, effective 6/9/10

Adopted by IAB November 13, 2024/Volume XLVII, Number 10, effective 12/18/2024