Iowa Admin. Code r. 871-22.9

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

Rule 871-22.9 - [Effective 12/18/2024] Registration of employing units to determine liability

(1) Each employing unit doing business in the state of Iowa, within 30 days of commencing business in the state in any manner whatsoever, whether by succession to a business already being operated, by starting a new business, or otherwise, shall inform the department and complete a registration.

(2) The registration shall provide the department with the following:

a. The names and addresses of the owners of the business, or if a corporation, association, or joint stock company or limited liability company, the names and addresses of its officers or members.

b. The employing unit's principal place of business, the nature of its business, the number of individuals whom it customarily hires to perform services for it, the place or places where such services are performed, the time when such business was begun, the number of weeks in the year for which it is customary to operate such business, and such other information as may be required.

(3) The employing unit must also file contribution and payroll for all reporting units, if applicable.

This rule is intended to implement Iowa Code section 96.11(1).

Iowa Admin. Code r. 871-22.9

Amended by IAB August 30, 2017/Volume XL, Number 5, effective 10/4/2017

Amended by IAB December 20, 2017/Volume XL, Number 13, effective 1/24/2018

Amended by IAB April 25, 2018/Volume XL, Number 22, effective 5/30/2018

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