Notice of Intended Action

Employer records, reports, contribution and charges—fees, collection of covered unemployment compensation, 22.9(3), 23.68, 23.82(1)

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ARC 3325C


Notice of Intended Action

Twenty-five interested persons, a governmental subdivision, an agency or association of 25 or more persons may demand an oral presentation hereon as provided in Iowa Code section 17A.4(1)"b."

Notice is also given to the public that the Administrative Rules Review Committee may, on its own motion or on written request by any individual or group, review this proposed action under section 17A.8(6) at a regular or special meeting where the public or interested persons may be heard.

Pursuant to the authority of Iowa Code section 96.11, the Director of Workforce Development Department hereby gives Notice of Intended Action to amend Chapter 22, "Employer Records and Reports," and Chapter 23, "Employer's Contribution and Charges," Iowa Administrative Code.

These proposed amendments update, clarify and simplify the procedures by which claimants and employers interact with Iowa Workforce Development. The amendments also bring the rules up to date by reflecting changes in technology and efficiencies developed within the agency since the affected rules were adopted. The agency needs to have administrative rules that address these changes.

Any interested person may make written or oral suggestions or comments on the proposed amendments on or before October 17, 2017, by sending them to David J. Steen, Attorney, Iowa Workforce Development, 1000 East Grand Avenue, Des Moines, Iowa 50319-0209. Comments may be sent electronically to

These amendments do not have any fiscal impact on the State of Iowa.

Waiver provisions do not apply to this rule making.

After analysis and review of this rule making, no impact on jobs has been found.

These amendments are intended to implement Iowa Code chapter 96.

The following amendments are proposed.

Item 1. Adopt the following new subrule 22.9(3):

22.9(3) An employer who fails to complete a registration timely, as stated in 22.9(2), shall be assessed a penalty of $500. In addition, if the registration is not submitted electronically, a fee of $200 will be charged to the employer.

Item 2. Adopt the following new rule 871—23.68(26USC6402):

871—23.68(26USC6402) Collection of covered unemployment compensation. Pursuant to 26 U.S.C. 6402(f), the department shall utilize the Treasury Offset Program in order to collect covered unemployment compensation.

This rule is intended to implement 26 U.S.C. 6402(f).

Item 3. Amend subrule 23.82(1), introductory paragraph, as follows:

23.82(1) Construction. The department will utilize the North America Industry Classification System manual ( 2002 2017 edition) to determine which employers will be classified as construction. The manual may be purchased through Bernan Press, 4611F Assembly Drive, Landham, MD 20706-4391, and is available on the Internet to view or download at

Closed For Comments

This notice is now closed for comments. Collection of comments closed on 10/17/2017.

Official Document

  • Employer records, reports, contribution and charges—fees, collection of covered unemployment compensation, 22.9(3), 23.68, 23.82(1)
  • Published on 9/27/2017
  • 780 Views , 1 Comments
  • Notice of Intended Action

The official published PDF of this document is available from the Iowa General Assembly’s Administrative Rules page.

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View the Iowa Administrative Bulletin for 9/27/2017.

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Administrative Rule References

The following administrative rule references were added to this document. You may click a reference to view related notices.

Rule 871-22.9(3) Rule 871-23.68 Rule 871-23.82(1)


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