Iowa Admin. Code r. 871-22.12
Any employer having two or more separate establishments will file those establishments as separate reporting units. Additionally, at the employer's discretion, the employer may establish reporting units to report according to function within the business. When filing employer's contribution and payroll, all reporting units will be submitted together unless the department authorizes otherwise. The submission is not complete until all reporting units are completed. It is the responsibility of the employer to maintain current status for the reporting units, and if any reporting units are deleted or added, the employer must notify the department within ten working days from the date of change.
This rule is intended to implement Iowa Code sections 96.1A(6) and 96.7(2)"a."
Iowa Admin. Code r. 871-22.12