96.19 - DEFINITIONS.
96.19 DEFINITIONS.
As used in this chapter, unless the context clearly requires
otherwise:
1. "Appeal board" means the employment appeal board created
under section 10A.601.
2. "Average annual taxable payroll" means the average of the
total amount of taxable wages paid by an employer for insured work
during the five periods of four consecutive calendar quarters
immediately preceding the computation date.
3. "Base period" means the period beginning with the first
day of the five completed calendar quarters immediately preceding the
first day of an individual's benefit year and ending with the last
day of the next to the last completed calendar quarter immediately
preceding the date on which the individual filed a valid claim.
4. "Benefit year". The term "benefit year" means a
period of one year beginning with the day with respect to which an
individual filed a valid claim for benefits. Any claim for benefits
made in accordance with section 96.6, subsection 1, shall be deemed
to be a valid claim for the purposes of this subsection if the
individual has been paid wages for insured work required under the
provisions of this chapter.
5. "Benefits" means the money payments payable to an
individual, as provided in this chapter, with respect to the
individual's unemployment.
6. "Calendar quarter" means the period of three consecutive
calendar months ending on March 31, June 30, September 30, or
December 31, excluding, however, any calendar quarter or portion
thereof which occurs prior to January 1, 1937, or the equivalent
thereof as the department may by regulation prescribe.
7. Reserved.
8. "Computation date". The computation date for contribution
rates shall be July 1 of that calendar year preceding the calendar
year with respect to which such rates are to be effective.
9. "Contributions" means the money payments to the state
unemployment compensation fund required by this chapter.
10. Reserved.
11. "Department" means the department of workforce
development created in section 84A.1.
12. "Director" means the director of the department of
workforce development created in section 84A.1.
13. "Domestic service" includes service for an employing unit
in the operation and maintenance of a private household, local
college club or local chapter of a college fraternity or sorority as
distinguished from service as an employee in the pursuit of an
employer's trade, occupation, profession, enterprise or vocation.
14. "Educational institution" means one in which
participants, trainees, or students are offered an organized course
of study or training designed to transfer to them knowledge, skills,
information, doctrines, attitudes or abilities from, by or under the
guidance of an instructor or teacher. It is approved, licensed or
issued a permit to operate as a school by the department of education
or other government agency that is authorized within the state to
approve, license or issue a permit for the operation of a school.
The course of study or training which it offers may be academic,
technical, trade or preparation for gainful employment in a
recognized occupation.
15. "Eligibility period" of an individual means the period
consisting of the weeks in the individual's benefit year which begin
in an extended benefit period and, if the individual's benefit year
ends within such extended benefit period, any weeks thereafter which
begin in such period.
16. "Employer" means:
a. For purposes of this chapter with respect to any calendar
year after December 31, 1971, any employing unit which in any
calendar quarter in either the current or preceding calendar year
paid for service in employment wages of one thousand five hundred
dollars or more excluding wages paid for domestic service or for some
portion of a day in each of twenty different calendar weeks, whether
or not such weeks were consecutive, in either the current or the
preceding calendar year, had in employment at least one individual
irrespective of whether the same individual was in employment in each
such day. An employing unit treated as a domestic service employer
shall not be treated as an employer with respect to wages paid for
service other than domestic service unless such employing unit is
treated as an employer under this paragraph or as an agricultural
labor employer.
b. Any employing unit (whether or not an employing unit at
the time of acquisition) which acquired the organization, trade, or
business, or substantially all of the assets thereof, of another
employing unit which at the time of such acquisition was an employer
subject to this chapter, or which acquired a part of the
organization, trade, or business of another employing unit which at
the time of such acquisition was an employer subject to this chapter.
Provided, that such other employing unit would have been an employer
under paragraph "a" of this subsection, if such part had
constituted its entire organization, trade, or business.
c. Any employing unit which acquired the organization, trade,
or business, or substantially all the assets of another employing
unit and which, if treated as a single unit with such other employing
unit, would be an employer under paragraph "a" of this
subsection.
d. Any employing unit which together with one or more other
employing units, is owned or controlled (by legally enforceable means
or otherwise) directly or indirectly by the same interests, or which
owns or controls one or more other employing units (by legally
enforceable means or otherwise), and which, if treated as a single
unit with such other employing unit, would be an employer under
paragraph "a" of this subsection.
e. Any employing unit which, having become an employer under
paragraph "a", "b", "c", "d", "f", "g",
"h", or "i" has not, under section 96.8, ceased to be an
employer subject to this chapter.
f. For the effective period of its election pursuant to
section 96.8, subsection 3, any other employing unit which has
elected to become fully subject to this chapter.
g. Any employing unit not an employer by reason of any other
paragraph of this subsection for which, within either the current or
preceding calendar year, service is or was performed with respect to
which such employing unit is liable for any federal tax against which
credit may be taken for contributions required to be paid into a
state unemployment fund; or which, as a condition for approval of
this chapter for full tax credit against the tax imposed by the
federal Unemployment Tax Act (26 U.S.C. § 3301--3308), is required,
pursuant to such Act, to be an "employer" under this chapter.
Provided, however, that if an employer subject to contributions
solely because of the terms of this subsection shall establish proper
proof to the satisfaction of the department that the employer's
employees have been and will be duly covered and insured under the
unemployment compensation law of another jurisdiction such employer
shall not be deemed an employer and such services shall not be deemed
employment under this chapter.
h. After December 31, 1971, this state or a state
instrumentality and after December 31, 1977, a government entity
unless specifically excluded from the definition of employment.
i. Any employing unit for which service in employment, as
defined in subsection 18, paragraph "a", subparagraph (5), is
performed after December 31, 1971.
j. For purposes of paragraphs "a" and "i", employment
shall include service which would constitute employment but for the
fact that such service is deemed to be performed entirely within
another state pursuant to an election under an arrangement entered
into in accordance with subsection 18, paragraph "d", by the
department and an agency charged with the administration of any other
state or federal unemployment compensation law.
k. For purposes of paragraphs "a" and "i", if any
week includes both December 31 and January 1, the days of that week
up to January 1 shall be deemed one calendar week and the days
beginning January 1 another such week.
l. An employing unit employing agricultural labor after
December 31, 1977, if the employing unit:
(1) Paid during any calendar quarter in the calendar year or the
preceding calendar year wages of twenty thousand dollars or more for
agricultural labor, or
(2) Employed on each of some twenty days during the calendar year
or during the preceding calendar year, each day being in a different
calendar week, at least ten individuals in employment in agricultural
labor for some portion of the day.
m. An employing unit employing after December 31, 1977,
domestic service in a private home, local college club, or local
chapter of a college fraternity or sorority, and with respect to any
calendar year, any employing unit who during any calendar quarter in
the calendar year or the preceding calendar year paid wages in cash
of one thousand dollars or more for such service.
n. An Indian tribe, subject to the requirements of section
96.7, subsection 9.
17. "Employing unit" means any individual or type of
organization, including this state and its political subdivisions,
state agencies, boards, commissions, and instrumentalities thereof,
any partnership, association, trust, estate, joint stock company,
insurance company or corporation, whether domestic or foreign, or the
receiver, trustee in bankruptcy, trustee or successor thereof, or the
legal representative of a deceased person, which has or subsequent to
January 1, 1936, had in its employ one or more individuals performing
services for it within this state. All individuals performing
services within this state for any employing unit which maintains two
or more separate establishments within this state shall be deemed to
be employed by a single employing unit for all the purposes of this
chapter. Whenever any employing unit contracts with or has under it
any contractor or subcontractor for any work which is part of its
usual trade, occupation, profession, or business, unless the
employing unit as well as each such contractor or subcontractor is an
employer by reason of subsection 16 or section 96.8, subsection 3,
the employing unit shall for all the purposes of this chapter be
deemed to employ each individual in the employ of each such
contractor or subcontractor for each day during which such individual
is engaged in performing such work; except that each such contractor
or subcontractor who is an employer by reason of subsection 16 or
section 96.8, subsection 3, shall alone be liable for the
contributions measured by wages payable to individuals in the
contractor's or subcontractor's employ, and except that any employing
unit who shall become liable for and pay contributions with respect
to individuals in the employ of any such contractor or subcontractor
who is not an employer by reason of subsection 16 or section 96.8,
subsection 3, may recover the same from such contractor or
subcontractor, except as any contractor or subcontractor who would in
the absence of subsection 16 or section 96.8, subsection 3, be liable
to pay said contributions, accepts exclusive liability for said
contributions under an agreement with such employer made pursuant to
general rules of the department. Each individual employed to perform
or to assist in performing the work of any agent or employee of an
employing unit shall be deemed to be employed by such employing unit
for all the purposes of this chapter, whether such individual was
hired or paid directly by such employing unit or by such agent or
employee, provided the employing unit had actual or constructive
knowledge of such work, and provided, further, that such employment
was for a total of not less than eight hours in any one calendar
week.
18. "Employment".
a. Except as otherwise provided in this subsection,
"employment" means service, including service in interstate
commerce, performed for wages or under any contract of hire, written
or oral, expressed or implied. Employment also means any service
performed prior to January 1, 1978, which was employment as defined
in this subsection prior to such date and, subject to the other
provisions of this subsection, service performed after December 31,
1977, by:
(1) Any officer of a corporation. Provided that the term
"employment" shall not include such officer if the officer is a
majority stockholder and the officer shall not be considered an
employee of the corporation unless such services are subject to a tax
to be paid under any federal law imposing a tax against which credit
may be taken for contributions required to be paid into a state
unemployment fund or such services are required to be covered under
this chapter of the Code, as a condition to receipt of a full tax
credit against the tax imposed by the federal Unemployment Tax Act
(26 U.S.C. § 3301--3309), or
(2) Any individual who, under the usual common law rules
applicable in determining the employer-employee relationship, has the
status of an employee, or
(3) (a) Any individual other than an individual who is an
employee under subparagraphs (1) or (2) who performs services for
remuneration for any person as an agent driver or commission driver
engaged in distributing meat products, vegetable products, fruit
products, bakery products, beverages (other than milk), or laundry or
dry cleaning services for the individual's principal; as a traveling
or city salesperson, other than as an agent driver or commission
driver, engaged upon a full-time basis in the solicitation on behalf
of, and the transmission to, the individual's principal (except for
sideline sales activities on behalf of some other person) of orders
from wholesalers, retailers, contractors, or operators of hotels,
restaurants, or other similar establishments for merchandise for
resale or supplies for use in their business operations.
(b) Provided, that for purposes of this subparagraph (3), the
term "employment" shall include services performed after December
31, 1971, only if:
(i) The contract of service contemplates that substantially all
of the services are to be performed personally by such individual;
(ii) The individual does not have a substantial investment in
facilities used in connection with the performance of the services
(other than in facilities for transportation); and
(iii) The services are not in the nature of single transaction
that is not part of a continuing relationship with the person for
whom the services are performed.
(4) Service performed after December 31, 1971, by an individual
in the employ of this state or any of its wholly owned
instrumentalities and after December 31, 1977, service performed by
an individual in the employ of a government entity unless
specifically excluded from the definition of employment for a
government entity.
(5) Service performed after December 31, 1971, by an individual
in the employ of a religious, charitable, educational, or other
organization, but only if the service is excluded from
"employment" as defined in the federal Unemployment Tax Act (26
U.S.C. § 3301--3309) solely by reason of section 3306(c)(8) of that
Act.
(6) For the purposes of subparagraphs (4) and (5), the term
"employment" does not apply to service performed:
(a) In the employ of a church or convention or association of
churches, or an organization which is operated primarily for
religious purposes and which is operated, supervised, controlled, or
principally supported by a church or convention or association of
churches.
(b) By a duly ordained, commissioned, or licensed minister of a
church in the exercise of that ministry or by a member of a religious
order in the exercise of duties required by such order.
(c) In the employ of a nonpublic school which is not an
institution of higher education prior to January 1, 1978.
(d) In a facility conducted for the purpose of carrying out a
program of rehabilitation for individuals whose earning capacity is
impaired by age or physical or mental deficiency or injury or
providing remunerative work for individuals who, because of their
impaired physical or mental capacity, cannot be readily absorbed in
the competitive labor market, by an individual receiving such
rehabilitation or remunerative work.
(e) As part of an unemployment work relief or work training
program assisted or financed in whole or in part by any federal
agency or an agency of a state or political subdivision thereof, by
an individual receiving such work relief or work training; or
(f) In the employ of a governmental entity, if such service is
performed by an individual in the exercise of the individual's duties
as an elected official; as a member of a legislative body, or a
member of the judiciary, of a state or political subdivision; as a
member of the state national guard or air national guard; as an
employee serving on a temporary basis in case of fire, storm, snow,
earthquake, flood, or similar emergency; or in a position which,
pursuant to the state law, is designated as a major nontenured
policymaking or advisory position, or a policymaking or advisory
position which ordinarily does not require duties of more than eight
hours per week.
(7) (a) A person in agricultural labor when such labor is
performed for an employing unit which during any calendar quarter in
the calendar year or the preceding calendar year paid remuneration in
cash of twenty thousand dollars or more to individuals employed in
agricultural labor excluding labor performed before January 1, 1980,
by an alien referred to in this subparagraph; or on each of some
twenty days during the calendar year or the preceding calendar year,
each day being in a different calendar week, employed in agricultural
labor for some portion of the day ten or more individuals, excluding
labor performed before January 1, 1980, by an alien referred to in
this subparagraph; and such labor is not agricultural labor performed
before January 1, 1980, by an individual who is an alien admitted to
the United States to perform agricultural labor pursuant to sections
214(c) and 101(a)(15)(H) of the Immigration and Nationality Act, 8
U.S.C. § 1184(c), 1101(a)(15)(H) (1976). For purposes of this
subparagraph division, "employed" shall not include services
performed by agricultural workers who are aliens admitted to the
United States to perform labor pursuant to section
101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act and who
are not covered under the Federal Unemployment Tax Act.
(b) For purposes of this subparagraph, any individual who is a
member of a crew furnished by a crew leader to perform agricultural
labor for any other employing unit shall be treated as an employee of
such crew leader if such crew leader holds a valid certificate of
registration under the Farm Labor Contractor Registration Act of
1963; or substantially all the members of such crew operate or
maintain tractors, mechanized harvesting or cropdusting equipment, or
any other mechanized equipment, which is provided by such crew
leader; and if such individual is not otherwise in employment as
defined in this subsection.
(c) For purposes of this subparagraph (7), in the case of any
individual who is furnished by a crew leader to perform agricultural
labor for any other employing unit and who is not treated as an
employee of such crew leader as described above, such other employing
unit and not the crew leader shall be treated as the employer of such
individual; and such other employing unit shall be treated as having
paid cash remuneration to such individual in an amount equal to the
amount of cash remuneration paid to such individual by the crew
leader either on the crew leader's behalf or on behalf of such other
employing unit for the agricultural labor performed for such other
employing unit.
(d) For purposes of this subparagraph (7), the term "crew
leader" means an employing unit which furnishes individuals to
perform agricultural labor for any other employing unit; pays, either
on the crew leader's behalf or on behalf of such other employing
unit, the individuals so furnished by the crew leader for the
agricultural labor performed by them; and has not entered into a
written agreement with such other employing unit under which such
individual is designated as an employee of such other employing unit.
(8) A person performing after December 31, 1977, domestic service
in a private home, local college club, or local chapter of a college
fraternity or sorority if performed for an employing unit who paid
cash remuneration of one thousand dollars or more to individuals
employed in such domestic service in any calendar quarter in the
calendar year or the preceding calendar year.
(9) A member of a limited liability company. For such a member,
the term "employment" shall not include any portion of such
service that is performed in lieu of making a contribution of cash or
property to acquire a membership interest in the limited liability
company.
b. The term "employment" shall include an individual's
entire service, performed within or both within and without this
state if:
(1) The service is localized in this state, or
(2) The service is not localized in any state but some of the
service is performed in this state and (i) the base of operations,
or, if there is no base of operations, then the place from which such
service is directed or controlled, is in this state; or (ii) the base
of operations or place from which such service is directed or
controlled is not in any state in which some part of the service is
performed, but the individual's residence is in this state, or
(3) The service is performed outside the United States, except in
Canada, after December 31, 1971, by a citizen of the United States in
the employ of an American employer, other than service which is
deemed "employment" under the provisions of subparagraphs (1) and
(2) or the parallel provisions of another state law, or service
performed after December 31 of the year in which the United States
secretary of labor approved the first time the unemployment
compensation law submitted by the Virgin Islands, if:
(a) The employer's principal place of business in the United
States is located in this state; or
(b) The employer has no place of business in the United States
but the employer is an individual who is a resident of this state, or
the employer is a corporation which is organized under the laws of
this state, or the employer is a partnership or a trust and the
number of the partners or trustees who are residents of this state is
greater than the number who are residents of any one other state; or
(c) None of the criteria of divisions (a) and (b) of this
subparagraph is met, but the employer has elected coverage in this
state, or the employer having failed to elect coverage in any state,
the individual has filed a claim for benefits based on such service
under the law of this state.
(d) An "American employer", for purposes of this
subparagraph, means a person who is an individual who is a resident
of the United States or a partnership if two-thirds or more of the
partners are residents of the United States, or a trust, if all of
the trustees are residents of the United States, or a corporation
organized under the laws of the United States or of any state.
(4) Notwithstanding the provisions of subparagraphs (1), (2), and
(3), all service performed after December 31, 1971, by an officer or
member of the crew of an American vessel on or in connection with
such vessel, if the operating office from which the operations of
such vessel operating on navigable waters within and without the
United States are ordinarily and regularly supervised, managed,
directed and controlled is within this state, and
(5) Notwithstanding any other provisions of this subsection,
service with respect to which a tax is required to be paid under any
federal law imposing a tax against which credit may be taken for
contributions required to be paid into a state unemployment fund or
which, as a condition for full tax credit against the tax imposed by
the Federal Unemployment Tax Act (26 U.S.C. § 3301--3308), is
required to be covered under this chapter.
c. Services performed within this state but not covered under
paragraph "b" of this subsection shall be deemed to be employment
subject to this chapter if contributions are not required and paid
with respect to such services under an unemployment compensation law
of any other state or of the federal government.
d. Services not covered under paragraph "b" of this
subsection, and performed entirely without this state, with respect
to no part of which contributions are required and paid under an
unemployment compensation law of any other state or of the federal
government, shall be deemed to be employment subject to this chapter
if the individual performing such services is a resident of this
state and the department approves the election of the employing unit
for whom such services are performed that the entire service of such
individual shall be deemed to be employment subject to this chapter.
e. Service shall be deemed to be localized within a state if:
(1) The service is performed entirely within such state, or
(2) The service is performed both within and without such state,
but the service performed without such state is incidental to the
individual's service within the state, for example, is temporary or
transitory in nature or consists of isolated transactions.
f. (1) Services performed by an individual for wages shall be
deemed to be employment subject to this chapter unless and until it
is shown to the satisfaction of the department that such individual
has been and will continue to be free from control or direction over
the performance of such services, both under the individual's
contract of service and in fact.
(2) Services performed by an individual for two or more employing
units shall be deemed to be employment to each employing unit for
which the services are performed. However, an individual who
concurrently performs services as a corporate officer for two or more
related corporations and who is paid through a common paymaster that
is one of the related corporations may, at the discretion of such
related corporations, be considered to be in the employment of only
the common paymaster.
g. The term "employment" shall not include:
(1) Service performed in the employ of any other state or its
political subdivisions, or of the United States government, or of an
instrumentality of any other state or states or their political
subdivisions or of the United States; provided, however, that the
general language just used shall not include any such instrumentality
of the United States after Congress has, by appropriate legal action,
expressly permitted the several states to require such
instrumentalities to make payments into an employment fund under a
state unemployment compensation law; and all such instrumentalities
so released from the constitutional immunity to make the
contributions, imposed by this chapter shall, thereafter, become
subject to all the provisions of said chapter, and such provisions
shall then be applicable to such instrumentalities and to all
services performed for such instrumentalities in the same manner, to
the same extent and on the same terms as are applicable to all other
employers, employing units, individuals and services. Should the
social security board, acting under section 1603 of the federal
Internal Revenue Code, fail to certify the state of Iowa for any
particular calendar year, then the payments required of such
instrumentalities with respect to such year shall be refunded by the
department from the fund in the same manner and within the same
period as is provided for in section 96.14, subsection 5, which
section provides for the refunding of contributions erroneously
collected.
(2) Service with respect to which unemployment compensation is
payable under an unemployment compensation system established by an
Act of Congress; provided, that the department is hereby authorized
and directed to enter into agreements with the proper agencies under
such Act of Congress, which agreements shall become effective ten
days after publication thereof in the manner provided in section
96.11, subsection 2, for general rules, to provide reciprocal
treatment to individuals who have, after acquiring potential rights
to benefits under this chapter, acquired rights to unemployment
compensation under such Act of Congress, or who have, after acquiring
potential rights to unemployment compensation under such Act of
Congress, acquired rights to benefits under this chapter.
(3) Agricultural labor. For purposes of this chapter, the term
"agricultural labor" means any service performed prior to January
1, 1972, which was agricultural labor as defined in this subparagraph
prior to such date, provided that after December 31, 1977, this
subparagraph shall not exclude from employment agricultural labor
specifically included as agricultural labor under the definition of
employment in this subsection, but shall otherwise include
remunerated service performed after December 31, 1971:
(a) On a farm in the employ of any person in connection with
cultivating the soil, or in connection with raising or harvesting any
agricultural or horticultural commodity, including the raising,
shearing, feeding, caring for, training, and management of livestock,
bees, poultry, and fur-bearing animals and wildlife.
(b) In the employ of the owner or tenant or other operator of a
farm, in connection with the operation, management, conservation,
improvement, or maintenance of such farm and its tools and equipment,
or in salvaging timber or clearing land of brush and other debris
left by a hurricane, if the major part of such service is performed
on a farm.
(c) In connection with the production or harvesting of any
commodity defined as an agricultural commodity in section 15(g) of
the Agricultural Marketing Act, as amended [46 Stat. 1550, § 3, 12
U.S.C. § 1141j], or in connection with ginning of cotton, or in
connection with the operation or maintenance of ditches, canals,
reservoirs, or waterways, not owned or operated for profit, used
exclusively for supplying and storing water for farming purposes.
(d) (i) In the employ of the operator of a farm in handling,
planting, drying, packing, packaging, processing, freezing, grading,
storing, or delivering to storage or to market or to a carrier for
transportation to market, in its unmanufactured state, any
agricultural or horticultural commodity, but only if such operator
produced more than one-half of the commodity with respect to which
such service is performed;
(ii) In the employ of a group of operators of farms (or a
cooperative organization of which such operators are members) in the
performance of service described in subdivision (i) of division (d)
of this subparagraph, but only if such operators produced more than
one-half of the commodity with respect to which such service is
performed;
(iii) The provisions of subdivisions (i) and (ii) of division (d)
of this subparagraph shall not be deemed to be applicable with
respect to service performed in connection with commercial canning or
commercial freezing or in connection with any agricultural or
horticultural commodity after its delivery to a terminal market for
distribution for consumption.
(e) On a farm operated for profit if such service is not in the
course of the employer's trade or business.
(f) The term "farm" includes livestock, dairy, poultry,
fruit, fur-bearing animals, and truck farms, plantations, ranches,
nurseries, ranges, greenhouses or other similar structures used
primarily for the raising of agricultural or horticultural
commodities, and orchards.
(4) Domestic service in a private home prior to January 1, 1978,
and after December 31, 1977, domestic service in a private home not
covered as domestic service under the definition of employment.
(5) Service performed by an individual in the employ of the
individual's son, daughter, or spouse, and service performed by a
child under the age of eighteen in the employ of the child's father
or mother.
(6) Service performed in the employ of a school, college, or
university if such service is performed by a student who is enrolled
and is regularly attending classes at such school, college or
university or by the spouse of such student, if such spouse is
advised, at the time such spouse commences to perform such service,
that the employment of such spouse to perform such service is
provided under a program to provide financial assistance to such
student by such school, college, or university, and such employment
will not be covered by any program of unemployment insurance.
(7) Service performed by an individual who is enrolled at a
nonprofit or public educational institution which normally maintains
a regular faculty and curriculum and normally has a regularly
organized body of students in attendance at the place where its
educational activities are carried on, as a student in a full-time
program taken for credit at such institution, which combines academic
instruction with work experience, if the service is an integral part
of the program and the institution has so certified to the employer,
except that this subparagraph does not apply to service performed in
a program established for or on behalf of an employer or group of
employers.
(8) Service performed in the employ of a hospital if such service
is performed by a patient of the hospital.
(9) Services performed by an individual, who is not treated as an
employee, for a person who is not treated as an employer, under
either of the following conditions:
(a) The services are performed by the individual as a salesperson
and as a licensed real estate agent; substantially all of the
remuneration for the services is directly related to sales or other
output rather than to the number of hours worked; and the services
are performed pursuant to a written contract between the individual
and the person for whom the services are performed, which provides
that the individual will not be treated as an employee with respect
to the services for federal tax purposes.
(b) The services are performed by an individual engaged in the
trade or business of selling or soliciting the sale of consumer
products to any buyer on a buy-sell basis or a deposit-commission
basis, for resale by the buyer or another person in the home or in a
place other than a permanent retail establishment, or engaged in the
trade or business of selling or soliciting the sale of consumer
products in the home or in a place other than a permanent retail
establishment; substantially all of the remuneration for the services
is directly related to sales or other output rather than to the
number of hours worked; and the services are performed pursuant to a
written contract between the individual and the person for whom the
services are performed, which provides that the individual will not
be treated as an employee with respect to the services for federal
tax purposes.
(10) Services performed by an inmate of a correctional
institution.
h. Except as otherwise provided in this subsection,
"employment" shall include service performed in the employ of an
Indian tribe, subject to the requirements of section 96.7, subsection
9.
19. "Employment office" means a free public employment
office, or branch thereof, operated by this state or maintained as a
part of a state-controlled system of public employment offices.
20. "Exhaustee" means an individual who, with respect to any
week of unemployment in the individual's eligibility period has
received, prior to such week, all of the regular benefits that were
available to the individual under this chapter or any other state law
(including dependents' allowances and benefits payable to federal
civilian employees and former armed forces personnel under 5 U.S.C.
ch. 85) in the individual's current benefit year that includes such
weeks. Provided that for the purposes of this subsection an
individual shall be deemed to have received all of the regular
benefits that were available to the individual, although as a result
of a pending appeal with respect to wages that were not considered in
the original monetary determination in the individual's benefit year
the individual may subsequently be determined to be entitled to add
regular benefits, or:
a. The individual's benefit year having expired prior to such
week, has no, or insufficient, wages and on the basis of which the
individual could establish a new benefit year that would include such
week, and
b. The individual has no right to unemployment benefits or
allowances under the Railroad Unemployment Insurance Act, the Trade
Expansion Act of 1962, the Automotive Products Trade Act of 1965, and
such other federal laws as are specified in regulations issued by the
United States secretary of labor, and the individual has not received
and is not seeking unemployment benefits under the unemployment
compensation law of Canada, but if the individual is seeking such
benefits and the appropriate agency finally determines that the
individual is not entitled to benefits under such law the individual
is considered an exhaustee.
21. a. "Extended benefit period" means a period which begins
with the third week after a week for which there is a state "on"
indicator, and ends with either of the following weeks, whichever
occurs later:
(1) The third week after the first week for which there is a
state "off" indicator.
(2) The thirteenth consecutive week of such period.
b. However, an extended benefit period shall not begin by
reason of a state "on" indicator before the fourteenth week
following the end of a prior extended benefit period which was in
effect with respect to this state.
22. "Extended benefits" means benefits (including benefits
payable to federal civilian employees and to former armed forces
personnel pursuant to 5 U.S.C. ch. 85) payable to an individual under
the provisions of this section for weeks of unemployment in the
individual's eligibility period.
23. "Fund" means the unemployment compensation fund
established by this chapter, to which all contributions required and
from which all benefits provided under this chapter shall be paid.
24. "Governmental entity" means a state, a state
instrumentality, a political subdivision or an instrumentality of a
political subdivision, or a combination of one or more of the
preceding.
25. "Hospital" means an institution which has been licensed,
certified, or approved by the department of inspections and appeals
as a hospital.
25A. "Indian tribe" shall have the meaning given to the term
pursuant to section 4(e) of the federal Indian Self-Determination and
Education Assistance Act, and shall include any subdivision,
subsidiary, or business enterprise wholly owned by such an Indian
tribe.
26. "Institution of higher education" means an educational
institution which admits as regular students individuals having a
certificate of graduation from a high school, or the recognized
equivalent of such certificate; is legally authorized in this state
primarily to provide a program of education beyond high school;
provides an educational program for which it awards a bachelor's or
higher degree or provides a program which is acceptable for full
credit toward such a degree, a program of postgraduate or
postdoctoral studies, or a program of training to prepare students
for gainful employment in a recognized occupation; and is a public or
other nonprofit institution.
27. "Insured work" means employment for employers.
28. "Nonprofit organization" means an organization described
in the federal Internal Revenue Code, 26 U.S.C. § 501(c)(3), which is
exempt from income taxation under 26 U.S.C. § 501(a).
29. There is a state "off" indicator for a week if, for the
period consisting of the week and the immediately preceding twelve
weeks, the rate of insured unemployment under the state law was less
than five percent, or less than one hundred twenty percent of the
average of the rates for thirteen weeks ending in each of the two
preceding calendar years, except that, notwithstanding any such
provision of this subsection, any week for which there would
otherwise be a state "on" indicator shall continue to be such a
week and shall not be determined to be a week for which there is a
state "off" indicator.
30. There is a state "on" indicator for a week if the rate of
insured unemployment under the state law for the period consisting of
the week and the immediately preceding twelve weeks equaled or
exceeded five percent and equaled or exceeded one hundred twenty
percent of the average of the rates for the corresponding
thirteen-week period ending in each of the two preceding calendar
years.
31. "Public housing agency" means any agency described in
section 3(b)(6) of the United States Housing Act of 1937, as amended
through January 1, 1989.
32. "Rate of insured unemployment", for purposes of
determining state "on" indicator and state "off" indicator,
means the percentage derived by dividing the average weekly number of
individuals filing claims for regular benefits in Iowa for weeks of
unemployment with respect to the most recent thirteen consecutive
week period, as determined by the department on the basis of its
reports to the United States secretary of labor, by the average
monthly insured employment covered under this chapter for the first
four of the most recent six completed calendar quarters ending before
the end of such thirteen-week period.
33. "Regular benefits" means benefits payable to an
individual under this or under any other state law (including
benefits payable to federal civilian employees and to former armed
forces personnel pursuant to 5 U.S.C. ch. 85) other than extended
benefits.
34. "State" includes, in addition to the states of the United
States, the District of Columbia, Canada, Puerto Rico, and the Virgin
Islands.
35. "State law" means the unemployment insurance law of any
state, approved by the United States secretary of labor under 26
U.S.C. § 3304.
36. "Statewide average weekly wage" means the amount computed
by the department at least once a year on the basis of the aggregate
amount of wages reported by employers in the preceding twelve-month
period ending on December 31 and divided by the product of fifty-two
times the average mid-month employment reported by employers for the
same twelve-month period. In determining the aggregate amount of
wages paid statewide, the department shall disregard any limitation
on the amount of wages subject to contributions under this chapter.
37. "Taxable wages" means an amount of wages upon which an
employer is required to contribute based upon wages which have been
paid during a calendar year to an individual by an employer or the
employer's predecessor, in this state or another state which extends
a like comity to this state, with respect to employment, upon which
the employer is required to contribute, which equals the greater of
the following:
a. Sixty-six and two-thirds percent of the statewide average
weekly wage which was used during the previous calendar year to
determine maximum weekly benefit amounts, multiplied by fifty-two and
rounded to the next highest multiple of one hundred dollars.
b. That portion of wages subject to a tax under a federal law
imposing a tax against which credit may be taken for contributions
required to be paid into a state unemployment compensation fund.
38. "Total and partial unemployment".
a. An individual shall be deemed "totally unemployed" in
any week with respect to which no wages are payable to the individual
and during which the individual performs no services.
b. An individual shall be deemed partially unemployed in any
week in which either of the following apply:
(1) While employed at the individual's then regular job, the
individual works less than the regular full-time week and in which
the individual earns less than the individual's weekly benefit amount
plus fifteen dollars.
(2) The individual, having been separated from the individual's
regular job, earns at odd jobs less than the individual's weekly
benefit amount plus fifteen dollars.
c. An individual shall be deemed temporarily unemployed if
for a period, verified by the department, not to exceed four
consecutive weeks, the individual is unemployed due to a plant
shutdown, vacation, inventory, lack of work or emergency from the
individual's regular job or trade in which the individual worked
full-time and will again work full-time, if the individual's
employment, although temporarily suspended, has not been terminated.
39. "Unemployment compensation administration fund" means the
unemployment compensation administration fund established by this
chapter, from which administration expenses under this chapter shall
be paid.
40. "United States" for the purposes of this section includes
the states, the District of Columbia, the Commonwealth of Puerto Rico
and the Virgin Islands.
41. "Wages" means all remuneration for personal services,
including commissions and bonuses and the cash value of all
remuneration in any medium other than cash. The reasonable cash
value of remuneration in any medium other than cash, shall be
estimated and determined in accordance with rules prescribed by the
department. Wages payable to an individual for insured work
performed prior to January 1, 1941, shall, for the purposes of
sections 96.3, 96.4, and this section, be deemed to be wages paid
within the calendar quarter with respect to which such wages were
payable.
The term wages shall not include:
a. The amount of any payment, including any amount paid by an
employer for insurance or annuities or into a fund to provide for
such payment, made to or on behalf of an employee or any of the
employee's dependents under a plan or system established by an
employer which makes provisions for the employer's employees
generally, or for the employer's employees generally and their
dependents, or for a class, or classes of the employer's employees,
or for a class or classes of the employer's employees and their
dependents, on account of retirement, sickness, accident disability,
medical or hospitalization expense in connection with sickness or
accident disability, or death.
b. Any payment paid to an employee, including any amount paid
by any employer for insurance or annuities or into a fund to provide
for any such payment, on account of retirement.
c. Any payment on account of sickness or accident disability,
or medical or hospitalization expense in connection with sickness or
accident disability made by an employer to, or on behalf of, an
employee after the expiration of six calendar months following the
last calendar month in which the employee worked for such employer.
d. Remuneration for agricultural labor paid in any medium
other than cash.
e. Any portion of the remuneration to a member of a limited
liability company based on a membership interest in the company
provided that the remuneration is allocated among members, and among
classes of members, in proportion to their respective investments in
the company. If the amount of remuneration attributable to a
membership interest cannot be determined, the entire amount of
remuneration shall be deemed to be based on services performed.
42. "Week" means such period or periods of seven consecutive
calendar days ending at midnight, or as the department may by
regulations prescribe.
43. "Weekly benefit amount". An individual's "weekly
benefit amount" means the amount of benefits the individual would
be entitled to receive for one week of total unemployment. An
individual's weekly benefit amount, as determined for the first week
of the individual's benefit year, shall constitute the individual's
weekly benefit amount throughout such benefit year. Section History: Early Form
[C39, § 1551.25; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79,
81, § 96.19; 81 Acts, ch 19, § 9; 82 Acts, ch 1030, § 3--7, 9, ch
1126, § 3] Section History: Recent Form
83 Acts, ch 101, § 9; 83 Acts, ch 190, § 22--24, 26, 27; 86 Acts,
ch 1245, § 525, 935; 87 Acts, ch 222, § 6, 7; 89 Acts, ch 117, §2; 92
Acts, ch 1045, § 4; 95 Acts, ch 43, § 3; 96 Acts, ch 1121, § 9--11;
96 Acts, ch 1186, § 20--23; 97 Acts, ch 38, § 3, 4; 2001 Acts, ch
111, §3--6; 2004 Acts, ch 1175, §66; 2008 Acts, ch 1032, §182, 183,
201; 2009 Acts, ch 41, §263; 2009 Acts, ch 133, §24
Referred to in § 85.28, 85.31, 85.34, 85.37, 85.59, 96.3, 96.4,
96.5, 96.7(2b), 96.8, 96.23, 96.40, 422.11A, 422.33 Footnotes
Computation date provided in subsection 8 shall be delayed until
the funds pursuant to section 903 of the federal Social Security Act
are received by the state, but the computation date shall be no later
than September 5, 2009; use of data in calculations; 2009 Acts, ch
22, §8