Iowa Code § 96.1
Short title
This chapter shall be known and may be cited as the “Iowa Employment Security Law”.
Iowa Code Chapter 96 — Employment Security — Unemployment Compensation
Iowa · statute · Iowa Code ch. 96 · 35 active provisions
Iowa Code § 96.1A
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 conse…
Iowa Code § 96.1B
Additional definitions
As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
Iowa Code § 96.2
Guide for interpretation
As a guide to the interpretation and application of this chapter, the public policy of this state is declared to be as follows:Economic insecurity due to unemployment negatively impacts the health, morals, and welfare of the people of Iowa. These undesirable consequences can be reduced by encouraging employers to provi…
Iowa Code § 96.3
Payment — determination — duration — child support intercept
1Payment. Twenty-four months after the date when contributions first accrue under this chapter, benefits shall become payable from the fund; provided, that wages earned for services defined in section 96.1A, subsection 16, paragraph “g”, subparagraph (3), irrespective of when performed, shall not be included for purpos…
Iowa Code § 96.4
Required findings
An unemployed individual shall be eligible to receive benefits with respect to any week only if the department finds that: 1. The individual has registered for work at and thereafter has continued to report at an employment office in accordance with such regulations as the department may prescribe. The provisions of th…
Iowa Code § 96.5
Causes for disqualification
An individual shall be disqualified for benefits, regardless of the source of the individual’s wage credits: 1Voluntary quitting. If the individual has left work voluntarily without good cause attributable to the individual’s employer, if so found by the department. But the individual shall not be disqualified if the d…
Iowa Code § 96.5A
Refusal of COVID-19 vaccination no disqualification
Notwithstanding any other provision of this chapter to the contrary, an individual who is discharged from employment for refusing to receive a vaccination against COVID-19, as defined in section 686D.2, shall not be disqualified for benefits on account of such discharge.
Iowa Code § 96.6
Filing — determination — appeal
1Filing. Claims for benefits shall be made in accordance with such regulations as the department may prescribe. 2Initial determination. A representative designated by the director shall promptly notify all interested parties to the claim of its filing, and the parties have ten days from the date of issuance of the noti…
Iowa Code § 96.7
Employer contributions and reimbursements
1Payment. Contributions accrue and are payable, in accordance with rules adopted by the department pursuant to chapter 17A, on all taxable wages paid by an employer for insured work. 2Contribution rates based on benefit experience. a. 1. The department shall maintain a separate account for each employer and shall credi…
Iowa Code § 96.8
Conditions and requirements
1Period of coverage. Any employing unit which is or becomes an employer subject to this chapter within any calendar year shall be subject to this chapter during the whole of such calendar year. 2Voluntary termination. Except as otherwise provided in subsection 3 of this section, an employing unit ceases to be an employ…
Iowa Code § 96.9
Unemployment compensation fund
1Establishment and control. There is hereby established as a special fund, separate and apart from all public moneys or funds of this state, an unemployment compensation fund, which shall be administered by the department exclusively for the purposes of this chapter. This fund shall consist of: a. All contributions col…
Iowa Code § 96.11
Duties, powers, rules — privilege
1Duties and powers of director. It shall be the duty of the director to administer this chapter; and the director shall have power and authority to adopt, amend, or rescind pursuant to chapter 17A such rules, to employ such persons, make such expenditures, require such reports, make such investigations, and take such o…
Iowa Code § 96.12
State employment service
1Duties of department. The department shall establish and maintain free public employment services accessible to all Iowans for the purposes of this chapter, and for the purpose of performing the duties required by federal and state laws relating to employment and training including the Wagner-Peyser Act, 48 Stat. 113,…
Iowa Code § 96.13
Funds
1Special fund. There is hereby created in the state treasury a special fund to be known as the “Employment Security Administration Fund”. All moneys which are deposited or paid into this fund are hereby appropriated and made available to the department. All moneys in this fund, except money received pursuant to section…
Iowa Code § 96.14
Priority — refunds
1Interest. Any employer who fails to pay any contribution and fails to pay the contribution at the time required by this chapter and the rules of the department, shall pay to the department in addition to the contribution, interest on the contribution at the rate of one percent per month and one-thirtieth of one percen…
Iowa Code § 96.15
Waiver — fees — assignments — penalties
1Waiver of rights void. Any agreement by an individual to waive, release, or commute the individual’s rights to benefits or any other rights under this chapter shall be void. Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer’s contributions, required under t…
Iowa Code § 96.16
Offenses
1Penalties. An individual who makes a false statement or representation knowing it to be false or knowingly fails to disclose a material fact, to obtain or increase any benefit or other payment under this chapter, either for the individual or for any other individual, is guilty of a fraudulent practice as defined in se…
Iowa Code § 96.17
Counsel
1Legal services. In any civil action to enforce the provisions of this chapter, the department and the state may be represented by any qualified attorney who is a regular salaried employee of the department and is designated by it for this purpose or, at the department’s request, by the attorney general. In case the go…
Iowa Code § 96.18
Nonliability of state
Benefits shall be deemed to be due and payable under this chapter only to the extent provided in this chapter and to the extent that moneys are available therefor to the credit of the unemployment compensation fund. The state; the department; the department of inspections, appeals, and licensing; and the employment app…
Iowa Code § 96.20
Reciprocal benefit arrangements
1. The department is hereby authorized to enter into arrangements with the appropriate agencies of other states, or a contiguous country with which the United States has an agreement with respect to unemployment compensation or the federal government whereby potential rights to benefits accumulated under the unemployme…
Iowa Code § 96.21
Termination
If at any time Tit. IX of the Social Security Act, as amended, shall be amended or repealed by Congress or held unconstitutional by the supreme court of the United States, with the result that no portion of the contributions required under this chapter may be credited against the tax imposed by said Tit. IX, in any suc…
Iowa Code § 96.23
Base period exclusion
1. The department shall exclude three or more calendar quarters from an individual’s base period, as defined in section 96.1A, subsection 3, if the individual received workers’ compensation benefits for temporary total disability or during a healing period under section 85.33, section 85.34, subsection 1, or section 85…
Iowa Code § 96.24
Employer to be notified
Whenever an employee is separated from employment for the purpose of joining the armed forces of the United States, the employee shall notify the employer in writing of the employee’s acceptance and date of reporting for service and the employer shall, within fifteen days after said notice from the employee, notify the…
Iowa Code § 96.25
Office building
The department may acquire for and in the name of the state of Iowa by purchase, or by rental purchase agreement, such lands and buildings upon such terms and conditions as may entitle this state to grants or credits of funds under the Social Security Act or the Wagner-Peyser Act to be applied against the cost of such…
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