Notice of Intended Action

Taxable wages; employer penalties; claims; federal payment offset, 23.6(2), 23.60, 24.3, 25.17

Untitled document

ARC 3522C

WORKFORCE DEVELOPMENT DEPARTMENT[871]

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 23, "Employer's Contribution and Charges," Chapter 24, "Claims and Benefits," and Chapter 25, "Benefit Payment Control," 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 submit written or oral suggestions or comments on the proposed amendments on or before January 9, 2018, to David J. Steen, Attorney, Iowa Workforce Development, 1000 East Grand Avenue, Des Moines, Iowa 50319-0209. Comments may be sent electronically to david.steen@iwd.iowa.gov.

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. Rescind paragraph 23.6(2)"c" and adopt the following new paragraph in lieu thereof:

c. Only wages reported to the Iowa unemployment insurance program may be used in computing the employee's reportable taxable wages in Iowa.

Item 2. Adopt the following new subrule 23.60(8):

23.60(8) An employer who fails to submit quarterly wage detail electronically will be assessed a penalty of $20 per employee, minimum of $50, in addition to other penalties imposed.

Item 3. Adopt the following new subrule 23.60(9):

23.60(9) An employer who fails to pay electronically will be assessed a $100 penalty per payment received.

Item 4. Amend rule 871—24.3(96) as follows:

871—24.3(96) Social security number needed for filing.

24.3(1) The correct social security number must be provided by the claimant. The correct social security number is essential in the processing of the claim. Therefore, if the claimant has a social security card, the number must be taken from that card or be provided by the claimant. If the claimant has two or more social security numbers, the claim shall be held until the claimant ascertains which number is correct. A claim cannot be processed without a social security number.

24.3(2) The claim will not become valid until the identity has been verified by the department. If the claimant has not provided the information to verify identity within seven calendar days of filing of a claim, the claim will be voided. The claimant must submit another claim for benefits. The effective date of the claim would be the Sunday of the week the identity was verified.

Item 5. Adopt the following new rule 871—25.17(96):

871—25.17(96) Federal payment offset. Pursuant to 42 U.S.C. 503 §303(m) and 26 U.S.C. §6402(f), the department shall utilize the treasury offset program in order to collect covered unemployment compensation.

Closed For Comments

This notice is now closed for comments. Collection of comments closed on 1/9/2018.

Official Document

  • Taxable wages; employer penalties; claims; federal payment offset, 23.6(2), 23.60, 24.3, 25.17
  • Published on 12/20/2017
  • 852 Views , 0 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 12/20/2017.

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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 871-23.6(2)"c" Rule 871-23.60(8) Rule 871-23.60(9) Rule 871-24.3 Rule 871-25.17

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Federal payment offset Social security number needed for filing
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