(1) If an individual
has more than one employer, each employer must pay contributions on the
employee's wages up to the taxable wage base.
(2) The employer may not deduct any part of
the contributions due on taxable wages from an employee's pay.
(3) Only wages reported to the Iowa
unemployment insurance program may be used in computing the employee's
reportable taxable wages in Iowa.
(4) A successor employer may use the taxable
wages paid and reported by the predecessor employer to determine the successor
employer's taxable wages if the successor employer received a transfer of
experience from the predecessor employer.
(5) A successor
employer that received a
transfer of
experience may, at the successor
employer's option, use the taxable
wages reported by the predecessor to compute the taxable wages for the balance
of the calendar year or may compute the taxable wages as if the employees
acquired from the predecessor were new employees.
This rule is intended to implement Iowa Code section
96.1A(36).
Notes
Iowa Admin. Code r. 871-23.6
Amended by
IAB
February 14, 2018/Volume XL, Number 17, effective
3/21/2018
Adopted by
IAB
January 22, 2025/Volume XLVII, Number 15, effective
2/26/2025
