Employer records and reports, ch 11
ARC 8313C
WORKFORCE DEVELOPMENT DEPARTMENT[871]
Notice of Intended Action
Proposing rulemaking related to employer records and reports
and providing an opportunity for public comment
The Director of the Workforce Development Department hereby proposes to rescind Chapter 11, “Employer Records and Reports,” Iowa Administrative Code, and to adopt a new chapter with the same title.
Legal Authority for Rulemaking
This rulemaking is proposed under the authority provided in Iowa Code chapter 17A and chapter 84A as amended by 2023 Iowa Acts, Senate File 514.
State or Federal Law Implemented
This rulemaking implements, in whole or in part, Iowa Code chapter 17A and chapter 84A as amended by 2023 Iowa Acts, Senate File 514.
Purpose and Summary
Chapter 11 provides administrative rules for the Unemployment Insurance Tax Division of the Department of Workforce Development. The chapter offers guidance for employers on record keeping and reporting.
As part of the Department’s review of rules under Executive Order 10, the Department identified several instances where the current chapter duplicates statutory language and uses restrictive terms. This text is removed from the proposed rulemaking.
Regulatory Analysis
A Regulatory Analysis for this rulemaking was published in the Iowa Administrative Bulletin on September 4, 2024. A public hearing was held on the following date(s):
●September 24, 2024
Fiscal Impact
This rulemaking has no fiscal impact to the State of Iowa.
Jobs Impact
After analysis and review of this rulemaking, no impact on jobs has been found.
Waivers
Any person who believes that the application of the discretionary provisions of this rulemaking would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to 871—Chapter 41.
Public Comment
Any interested person may submit written comments concerning this proposed rulemaking. Written comments in response to this rulemaking must be received by the Department no later than 4:30 p.m. on November 5, 2024. Comments should be directed to:
Jeffrey Koncsol |
Public Hearing
Public hearings at which persons may present their views orally or in writing will be held as follows:
November 19, 2024 |
Microsoft Teams |
November 19, 2024 |
Microsoft Teams |
Persons who wish to make oral comments at a public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rulemaking.
Any persons who intend to attend a public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Department and advise of specific needs by calling 515.725.5400 or via email atjeffrey.koncsol@iwd.iowa.gov at least 48 hours prior to the hearing date.
Review by Administrative Rules Review Committee
The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rulemaking by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rulemaking at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).
The following rulemaking action is proposed:
ITEM 1.Rescind 871—Chapter 11 and adopt the following new chapter in lieu thereof:
CHAPTER 11
EMPLOYER RECORDS AND REPORTS
871—11.1(96) Records. Each employer shall keep records and submit reports at such times as the department may require, and shall comply with the instructions printed upon any report forms issued by the department pertaining to the preparation and return of such reports.
871—11.2(96) Filing of multiple worksite report. Each employer having more than one physical worksite at which workers are employed shall file a Multiple Worksite Report (BLS 3020) for each quarter, providing monthly employment for the three payroll periods that include the twelfth of each month and the amount of wages subject to the unemployment insurance law for each location within this state. This report is required as a supplement to the Employer’s Contribution and Payroll Report. Failure to provide this report may result in the assessment of a penalty as provided for in rule 871—23.60(96).
871—11.3(96) Filing of industry verification statement. Each employer shall complete the Industry Verification Statement, BLS 3023VS or 3023VM, for the purpose of verifying the primary products or services of each physical worksite.
These rules are intended to implement Iowa Code chapter 96.
This notice is now closed for comments. Collection of comments closed on 11/5/2024.
The official published PDF of this document is available from the Iowa General Assembly’s Administrative Rules page.
View the Iowa Administrative Bulletin for 10/30/2024.
The following administrative rule references were added to this document. You may click a reference to view related notices.
Rule 871-11.1 Rule 871-11.2 Rule 871-11.3 Rule 871-23.60The following Iowa code references were added to this document. You may click a reference to view related notices.
Iowa Code 96The following keywords and tags were added to this document. You may click a keyword to view related notices.
Filing of industry verification statement Filing of multiple worksite report Records© 2025 State of Iowa | Privacy Policy