Iowa Admin. Code r. 871-23.18

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

Rule 871-23.18 - Nature of relationship between employer-employee

(1)Commission sales persons and insurance solicitors. Commission sales persons generally are considered employees subject to the law regardless of the method of their remuneration unless they are independent contractors.

(2)Directors and officers of a corporation. Directors who receive a reasonable fee for attending meetings and perform no other services are not employees of the corporation. Officers of associations and corporations are included as employees if they perform services. Officers of a corporation who perform services for the corporation are employees.

(3)Members of family.

a. Services performed by an individual in the employ of a son, daughter, or spouse, and services performed by a child under the age of 18 in the employ of a father or mother are exempt from the provisions of this Act.

b. Services performed by a foster parent in the employ of a foster child, by a stepparent in the employ of a stepchild, and by a child under the age of 18 years in the employ of a stepparent or foster parents are exempt from the provisions of this Act.

c. Services performed by a son or daughter over the age of 18 as an approved provider for consumer-directed care in the employ of a father or mother who is an approved consumer of a home- and community-based waiver services program are exempt from the provisions of Iowa Code chapter 96.

(4)Aliens. This Act makes no distinction between citizens and lawful aliens. Lawful aliens in nonexempt employment are counted in determining whether the employer is subject to the Act and are covered by the contribution and benefit provision.

(5)Aged and minor employees. Contributions are payable upon services rendered by an employee regardless of the age of the employee.

(6)Family employment. Family employment includes parents, wife or husband and minor children under the age of 18 years working for an individual proprietor. This exclusion does not apply when the employing unit is a partnership unless an exempt relationship is held to each member of the partnership. This exclusion does not apply to corporations or to limited liability companies.

(7)Partners. Bona fide partners are not considered employees even though they receive salaries.

(8)Apprentices-clerks. This law makes no exceptions for persons serving a clerkship or other form of apprenticeship.

(9)Members of a limited liability company. Members of a limited liability company that perform services other than for the purpose of acquiring membership in the limited liability company are employees.

Iowa Admin. Code r. 871-23.18

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