(1)
Definition of employee -
generally. A person
is in employment as defined by Iowa Code chapter 97B if the person and the
covered employer enter into a relationship which both recognize to be that of
employer/employee. An employee is an individual who is subject to control by
the agency for whom the individual performs services for wages. The term
"control" refers only to employment and includes control over the way the
employee works, where the employee works and the hours the employee works. The
control need not be actually exercised for an employer/employee relationship to
exist; the right to exercise control is sufficient. A public official may be an
"employee" as defined in the agreement between the state of Iowa and the
Secretary of Health and Human Services, without the element of direction and
control.
A person is not in employment if the person volunteers services
to a covered employer for which the person receives no remuneration.
IPERS makes employment determinations based on a common law
test, which factors in behavior control, financial control and relationship of
the parties. Once this decision is made, if any party disagrees with the
decision, the party in disagreement will be required to submit an SS-8
Determination of Workers Status form directly to the Internal Revenue Service
(IRS). Upon receipt of the determination by the IRS, IPERS will review this
hiring arrangement a second time. A Final Agency Determination will be made at
that time.
Further, if a person is performing essential governmental
functions that can only be performed by a governmental employee, that person
shall be IPERS-covered.
(2)
Optional coverage procedures -July 1, 1994, through
December 31, 1998. Effective July 1, 1994, a person who is employed in
a position which allows IPERS coverage to be elected as specified in Iowa Code
section
97B.1A(8) must file a one-time election form with
IPERS for coverage. If the person was employed before July 1, 1994, the
election must be postmarked on or before July 1, 1995. If the person was
employed on or after July 1, 1994, the election must be postmarked within 60
days from the date the person was employed. Coverage will be prospective from
the date the election is approved by IPERS. The election, once filed, is
irrevocable and continues until the member terminates covered employment. The
election window does not allow members who had been in coverage to elect
out.
(3)
Election out of
Iowa Code chapter 97B coverage by certain protection occupation
groups. Effective July 1, 1994, members employed before that date as a
gaming enforcement officer, a fire prevention inspector peace officer, or an
employee of the division of capital police (except clerical workers), may elect
coverage under Iowa Code chapter 97A in lieu of IPERS. The election must be
directed to the board of trustees established in Iowa Code section
97A.5 and
postmarked on or before July 1, 1995.
(4)
Optional coverage
procedures -January 1, 1999. Effective January 1,
1999, new hires who may elect out of IPERS coverage shall be covered on the
date of hire and shall have 60 days to elect out of coverage in writing using
IPERS' forms. Notwithstanding the foregoing, employees who had the right to
elect IPERS coverage prior to January 1, 1999, but did not do so, shall be
covered as of January 1, 1999, and shall have until December 31, 1999, to elect
out of coverage.
