Chapter 23 - EMPLOYER'S CONTRIBUTION AND CHARGES

Rule 871-23.1 - Definitions
Rule 871-23.2 - Definition of wages for employment during a calendar quarter
Rule 871-23.3 - Wages
Rule 871-23.4 - Wages-back pay
Rule 871-23.5 - Gratuities and tips
Rule 871-23.6 - Taxable wage
Rule 871-23.7 - New employer contribution rates
Rule 871-23.8 - Due date of quarterly contribution and payroll
Rule 871-23.9 - Delinquency notice
Rule 871-23.10 - Payments in lieu of contributions
Rule 871-23.11 - Identification of workers covered by the Iowa employment security law
Rule 871-23.12 - Reserved
Rule 871-23.13 - Employer elections to cover multistate workers
Rule 871-23.14 - Elective coverage of excluded services
Rule 871-23.15 - Reserved
Rule 871-23.16 - Reserved
Rule 871-23.17 - [Rescinded]
Rule 871-23.18 - Nature of relationship between employer-employee
Rule 871-23.19 - Employer-employee and independent contractor relationship
Rule 871-23.20 - Employment-student and spouse of student
Rule 871-23.21 - Excluded employment-student
Rule 871-23.22 - Employees of contractors and subcontractors
Rule 871-23.23 - Liability of affiliated employing units
Rule 871-23.24 - Localization of employment-employees covered-exemption
Rule 871-23.25 - Domestic service
Rule 871-23.26 - Definition of a farm-agricultural labor
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
Rule 871-23.28 - Successor
Rule 871-23.29 - Transfer of entire business
Rule 871-23.30 - Successorship-liability for contributions and payments in lieu of contributions
Rule 871-23.31 - Transfer of segregable portion of an enterprise or business
Rule 871-23.32 - Mandatory and prohibited successorships
Rule 871-23.33 - Reserved
Rule 871-23.34 - Reserved
Rule 871-23.35 - Reserved
Rule 871-23.36 - Predecessor-contribution rates for winding down a business
Rule 871-23.37 - Adjustments and refunds of contributions
Rule 871-23.38 - Denial of claim for refund or credit
Rule 871-23.39 - Rescinded
Rule 871-23.40 - Computation of rates for private sector employer
Rule 871-23.41 - Computation date defined
Rule 871-23.42 - Crediting of interest earned on the unemployment trust fund
Rule 871-23.43 - Charging of benefits to employer accounts
Rule 871-23.44 - Benefits payments
Rule 871-23.45 - Reserved
Rule 871-23.46 - Rescinded
Rule 871-23.47 - Termination of accounts because of no wage reports
Rule 871-23.48 - Previously covered employers
Rule 871-23.49 - Reserved
Rule 871-23.50 - Reserved
Rule 871-23.51 - Payments in lieu of contributions
Rule 871-23.52 - Employer liability appeal
Rule 871-23.53 - Rate appeal and eligibility decision reversal
Rule 871-23.54 - Payment of disputed assessments
Rule 871-23.55 - Burden of proof
Rule 871-23.56 - Informal settlement
Rule 871-23.57 - Interest and penalty on contributions paid with adjustments submitted by employer
Rule 871-23.58 - Rescinded
Rule 871-23.59 - Determination and assessment of estimated contributions and errors in reporting
Rule 871-23.60 - Accrual of interest and penalties
Rule 871-23.61 - Collection of interest and penalties
Rule 871-23.62 - Rescission of interest and penalty
Rule 871-23.63 - Cancellation of interest and penalty
Rule 871-23.64 - Refund of interest and penalty
Rule 871-23.65 - Liens for unpaid contributions, interest, and penalties
Rule 871-23.66 - Jeopardy assessments
Rule 871-23.67 - Distress warrants
Rule 871-23.68 - Collection of covered unemployment compensation
Rule 871-23.69 - Injunction for nonpayment or failure to provide required information
Rule 871-23.70 - Nonprofit organizations
Rule 871-23.71 - Governmental entity-definition
Rule 871-23.72 - Governmental entity-elective coverage and liability
Rule 871-23.73 - Governmental entities-delinquent accounts
Rule 871-23.74 - Reserved
Rule 871-23.75 - Reserved
Rule 871-23.76 - Reserved
Rule 871-23.77 - Reserved
Rule 871-23.78 - Reserved
Rule 871-23.79 - Reserved
Rule 871-23.80 - Reserved
Rule 871-23.81 - Reserved
Rule 871-23.82 - Definition of construction employer