Iowa Admin. Code r. 871-23.41
Current through Register Vol. 47, No. 11, December 11, 2024
The computation date for the succeeding year's contribution rate shall be July 1. The rate computation shall include the taxable wages reported for the quarters prior to and ending on June 30 immediately preceding the computation date and benefit charges based on benefit warrants issued on or before June 30 immediately preceding the computation date. Delinquent reports received after September 30 immediately following the computation date shall not be used for the succeeding year's rate computation.
This rule is intended to implement Iowa Code section 96.19(8).
Iowa Admin. Code r. 871-23.41