Iowa Admin. Code r. 871-23.18 - Nature of relationship between employer-employee
(1)
Commission salespersons and
insurance solicitors. Commission salespersons are considered employees
and wages are subject to unemployment tax unless there is a department-approved
independent contractor agreement in place.
(2)
Directors and officers of a
corporation. Directors who receive a reasonable fee for attending
meetings and who perform no other services are not employees of the
corporation. Officers of associations and corporations who perform services for
the associations or corporations 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 chapter.
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 chapter.
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 chapter
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.
Parents, spouse and minor children under the age of 18 years working for an
individual proprietor are exempt from the provisions of this chapter. If such
individuals are employed by a partnership, the exemption only applies if such a
relationship exists between the worker and each member of the partnership. This
exemption is not applicable 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 chapter 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.
This rule is intended to implement Iowa Code section 96.1A(16).
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
(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.