Iowa Admin. Code r. 871-22.9

Current through Register Vol. 47, No. 6, September 18, 2024

Rule 871-22.9 - Employing units required to file report to determine liability

(1) Each employing unit engaged in doing business in the state of Iowa January 1, 1936, or after, shall complete a registration with the department setting forth 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. Each employing unit must show its 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.

(2) Each employing unit which shall hereafter begin business in the state of Iowa in any manner whatsoever whether by succession to a business already being operated, by starting a new business, or otherwise, shall, within 30 days after beginning such business, inform the department of that fact, complete a registration and file contribution and payroll for all reporting units.

(3) Rescinded IAB 4/25/18, effective 5/30/18.

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