Iowa Admin. Code r. 871-23.55

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

Rule 871-23.55 - Burden of proof

(1) The burden of proof in all employer liability cases shall rest with the employer.

(2) The burden of proof shall rest with an employing unit which employs any individual during any calendar year but which considers itself not an employer subject to the Act, to establish that it is not an employer subject to the Act by presenting proper records, including a record of the identity of the employees, number of individuals employed during each week, and the particular days of each week on which services have been performed, and the amount of wages paid to each employee.

(3) The burden of proof in successorship and partial successorship cases for determinations and appeals shall rest with the employer that is appealing the determination of the department.

Iowa Admin. Code r. 871-23.55