96.3 PAYMENT -- DETERMINATION -- DURATION -- CHILD
SUPPORT INTERCEPT.
1. Payment. 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 96.19, subsection 18, paragraph "g",
subparagraph (3), irrespective of when performed, shall not be
included for purposes of determining eligibility, under section 96.4
or full-time weekly wages, under subsection 4 of this section, for
the purposes of any benefit year commencing on or after July 1, 1939,
nor shall any benefits with respect to unemployment occurring on and
after July 1, 1939, be payable under subsection 5 of this section on
the basis of such wages. All benefits shall be paid through
employment offices in accordance with such regulations as the
department of workforce development may prescribe.
2. Total unemployment. Each eligible individual who is
totally unemployed in any week shall be paid with respect to such
week benefits in an amount which shall be equal to the individual's
weekly benefit amount.
3. Partial unemployment. An individual who is partially
unemployed in any week as defined in section 96.19, subsection 38,
paragraph "b", and who meets the conditions of eligibility for
benefits shall be paid with respect to that week an amount equal to
the individual's weekly benefit amount less that part of wages
payable to the individual with respect to that week in excess of
one-fourth of the individual's weekly benefit amount. The benefits
shall be rounded to the lower multiple of one dollar.
4. Determination of benefits. With respect to benefit years
beginning on or after July 1, 1983, an eligible individual's weekly
benefit amount for a week of total unemployment shall be an amount
equal to the following fractions of the individual's total wages in
insured work paid during that quarter of the individual's base period
in which such total wages were highest; the director shall determine
annually a maximum weekly benefit amount equal to the following
percentages, to vary with the number of dependents, of the statewide
average weekly wage paid to employees in insured work which shall be
effective the first day of the first full week in July:
$KIP$ 1
If the The weekly Subject to
number of benefit amount the following
dependents shall equal maximum
is: the following percentage of
fraction of high the statewide
quarter wages: average
weekly wage:
0 1/23 53%
1 1/22 55%
2 1/21 57%
3 1/20 60%
4 or more 1/19 65%
$KIP$ 1
The maximum weekly benefit amount, if not a multiple of one dollar,
shall be rounded to the lower multiple of one dollar. However, until
such time as sixty-five percent of the statewide average weekly wage
exceeds one hundred ninety dollars, the maximum weekly benefit
amounts shall be determined using the statewide average weekly wage
computed on the basis of wages reported for calendar year 1981. As
used in this section "dependent" means dependent as defined in
section 422.12, subsection 1, paragraph "a", as if the individual
claimant was a taxpayer, except that an individual claimant's
nonworking spouse shall be deemed to be a dependent under this
section. "Nonworking spouse" means a spouse who does not earn
more than one hundred twenty dollars in gross wages in one week.
5. a. Duration of benefits. The maximum total amount of
benefits payable to an eligible individual during a benefit year
shall not exceed the total of the wage credits accrued to the
individual's account during the individual's base period, or
twenty-six times the individual's weekly benefit amount, whichever is
the lesser. The director shall maintain a separate account for each
individual who earns wages in insured work. The director shall
compute wage credits for each individual by crediting the
individual's account with one-third of the wages for insured work
paid to the individual during the individual's base period. However,
the director shall recompute wage credits for an individual who is
laid off due to the individual's employer going out of business at
the factory, establishment, or other premises at which the individual
was last employed, by crediting the individual's account with
one-half, instead of one-third, of the wages for insured work paid to
the individual during the individual's base period. Benefits paid to
an eligible individual shall be charged against the base period wage
credits in the individual's account which have not been previously
charged, in the inverse chronological order as the wages on which the
wage credits are based were paid. However if the state "off
indicator" is in effect and if the individual is laid off due to the
individual's employer going out of business at the factory,
establishment, or other premises at which the individual was last
employed, the maximum benefits payable shall be extended to
thirty-nine times the individual's weekly benefit amount, but not to
exceed the total of the wage credits accrued to the individual's
account.
b. Training extension benefits.
(1) An individual who has been separated from a declining
occupation or who has been involuntarily separated from employment as
a result of a permanent reduction of operations at the last place of
employment and who is in training with the approval of the director
or in a job training program pursuant to the Workforce Investment Act
of 1998, Pub. L. No. 105-220, at the time regular benefits are
exhausted, may be eligible for training extension benefits.
(2) A declining occupation is one in which there is a lack of
sufficient current demand in the individual's labor market area for
the occupational skills for which the individual is fitted by
training and experience or current physical or mental capacity, and
the lack of employment opportunities is expected to continue for an
extended period of time, or the individual's occupation is one for
which there is a seasonal variation in demand in the labor market and
the individual has no other skill for which there is current demand.
(3) The training extension benefit amount shall be twenty-six
times the individual's weekly benefit amount and the weekly benefit
amount shall be equal to the individual's weekly benefit amount for
the claim in which benefits were exhausted while in training.
(4) An individual who is receiving training extension benefits
shall not be denied benefits due to application of section 96.4,
subsection 3, or section 96.5, subsection 3. However, an employer's
account shall not be charged with benefits so paid. Relief of
charges under this paragraph "b" applies to both contributory and
reimbursable employers, notwithstanding section 96.8, subsection 5.
(5) In order for the individual to be eligible for training
extension benefits, all of the following criteria must be met:
(a) The training must be for a high-demand occupation or
high-technology occupation, including the fields of life sciences,
advanced manufacturing, biotechnology, alternative fuels, insurance,
and environmental technology. "High-demand occupation" means an
occupation in a labor market area in which the department determines
work opportunities are available and there is a lack of qualified
applicants.
(b) The individual must file any unemployment insurance claim to
which the individual becomes entitled under state or federal law, and
must draw any unemployment insurance benefits on that claim until the
claim has expired or has been exhausted, in order to maintain the
individual's eligibility under this paragraph "b". Training
extension benefits end upon completion of the training even though a
portion of the training extension benefit amount may remain.
(c) The individual must be enrolled and making satisfactory
progress to complete the training.
6. Part-time workers.a. As used in this subsection the term "part-time worker"
means an individual whose normal work is in an occupation in which
the individual's services are not required for the customary
scheduled full-time hours prevailing in the establishment in which
the individual is employed, or who, owing to personal circumstances,
does not customarily work the customary scheduled full-time hours
prevailing in the establishment in which the individual is employed.
b. The director shall prescribe fair and reasonable general
rules applicable to part-time workers, for determining their
full-time weekly wage, and the total wages in employment by employers
required to qualify such workers for benefits. An individual is a
part-time worker if a majority of the weeks of work in such
individual's base period includes part-time work. Part-time workers
are not required to be available for, seek, or accept full-time
employment.
7. Recovery of overpayment of benefits.a. If an individual receives benefits for which the
individual is subsequently determined to be ineligible, even though
the individual acts in good faith and is not otherwise at fault, the
benefits shall be recovered. The department in its discretion may
recover the overpayment of benefits either by having a sum equal to
the overpayment deducted from any future benefits payable to the
individual or by having the individual pay to the department a sum
equal to the overpayment.
b. (1) If the department determines that an overpayment has
been made, the charge for the overpayment against the employer's
account shall be removed and the account shall be credited with an
amount equal to the overpayment from the unemployment compensation
trust fund and this credit shall include both contributory and
reimbursable employers, notwithstanding section 96.8, subsection 5.
However, provided the benefits were not received as the result of
fraud or willful misrepresentation by the individual, benefits shall
not be recovered from an individual if the employer did not
participate in the initial determination to award benefits pursuant
to section 96.6, subsection 2, and an overpayment occurred because of
a subsequent reversal on appeal regarding the issue of the
individual's separation from employment. The employer shall not be
charged with the benefits.
(2) An accounting firm, agent, unemployment insurance accounting
firm, or other entity that represents an employer in unemployment
claim matters and demonstrates a continuous pattern of failing to
participate in the initial determinations to award benefits, as
determined and defined by rule by the department, shall be denied
permission by the department to represent any employers in
unemployment insurance matters. This subparagraph does not apply to
attorneys or counselors admitted to practice in the courts of this
state pursuant to section 602.10101.
8. Back pay. If an individual receives benefits for a period
of unemployment and subsequently receives a payment for the same
period from the individual's employer in the form of or in lieu of
back pay, the benefits shall be recovered. The department, in its
discretion, may reach an agreement with the individual and the
employer to allow the employer to deduct the amount of the benefits
from the back pay and remit a sum equal to that amount to the
unemployment compensation fund and the balance to the individual, or
may recover the amount of the benefits either by having a sum equal
to that amount deducted from any future benefits payable to the
individual or by having the individual pay to the department a sum
equal to that amount. If an agreement is reached to allow the
employer to deduct the amount of benefits from the back pay and remit
that amount to the fund, the department shall not charge that amount
to the employer's account under section 96.7.
9. Child support intercept.a. An individual filing a claim for benefits under section
96.6, subsection 1, shall, at the time of filing, disclose whether
the individual owes a child support obligation which is being
enforced by the child support recovery unit established in section
252B.2. If an individual discloses that such a child support
obligation is owed and the individual is determined to be eligible
for benefits under this chapter, the department shall notify the
child support recovery unit of the individual's disclosure and deduct
and withhold from benefits payable to the individual the amount
specified by the individual.
b. However, if the child support recovery unit and an
individual owing a child support obligation reach an agreement to
have specified amounts deducted and withheld from the individual's
benefits and the child support recovery unit submits a copy of the
agreement to the department, the department shall deduct and withhold
the specified amounts.
c. (1) However, if the department is notified of income
withholding by the child support recovery unit under chapter 252D or
section 598.22 or 598.23 or if income is garnisheed by the child
support recovery unit under chapter 642 and an individual's benefits
are condemned to the satisfaction of the child support obligation
being enforced by the child support recovery unit, the department
shall deduct and withhold from the individual's benefits that amount
required through legal process.
(2) Notwithstanding section 642.2, subsections 2, 3, 6, and 7,
which restrict garnishments under chapter 642 to wages of public
employees, the department may be garnisheed under chapter 642 by the
child support recovery unit established in section 252B.2, pursuant
to a judgment for child support against an individual eligible for
benefits under this chapter.
(3) Notwithstanding section 96.15, benefits under this chapter
are not exempt from income withholding, garnishment, attachment, or
execution if withheld for or garnisheed by the child support recovery
unit, established in section 252B.2, or if an income withholding
order or notice of the income withholding order under section 598.22
or 598.23 is being enforced by the child support recovery unit to
satisfy the child support obligation of an individual who is eligible
for benefits under this chapter.
d. An amount deducted and withheld under paragraph "a",
"b", or "c" shall be paid by the department to the child
support recovery unit, and shall be treated as if it were paid to the
individual as benefits under this chapter and as if it were paid by
the individual to the child support recovery unit in satisfaction of
the individual's child support obligations.
e. If an agreement for reimbursement has been made, the
department shall be reimbursed by the child support recovery unit for
the administrative costs incurred by the department under this
section which are attributable to the enforcement of child support
obligations by the child support recovery unit.
10. Voluntary income tax withholding. All payments of
benefits made after December 31, 1996, are subject to the following:
a. An individual filing a new application for benefits shall,
at the time of filing the application, be advised of the following:
(1) Benefits paid under this chapter are subject to federal and
state income tax.
(2) Legal requirements exist pertaining to estimated tax
payments.
(3) The individual may elect to have federal income tax deducted
and withheld from the individual's payment of benefits at the amount
specified in the Internal Revenue Code as defined in section 422.3.
(4) The individual may elect to have Iowa state income tax
deducted and withheld from the individual's payment of benefits at
the rate of five percent.
(5) The individual shall be permitted to change the individual's
previously elected withholding status.
b. Amounts deducted and withheld from benefits shall remain
in the unemployment compensation fund until transferred to the
appropriate taxing authority as a payment of income tax.
c. The director shall follow all procedures specified by the
United States department of labor, the federal internal revenue
service, and the department of revenue pertaining to the deducting
and withholding of income tax.
d. Amounts shall be deducted and withheld under this
subsection only after amounts are deducted and withheld for any
overpayment of benefits, child support obligations, and any other
amounts authorized to be deducted and withheld under federal or state
law.
11. Overissuance of food stamp benefits. The department
shall collect any overissuance of food stamp benefits by offsetting
the amount of the overissuance from the benefits payable under this
chapter to the individual. This subsection shall only apply if the
department is reimbursed under an agreement with the department of
human services for administrative costs incurred in recouping the
overissuance. The provisions of section 96.15 do not apply to this
subsection.
96.3 PAYMENT -- DETERMINATION -- DURATION -- CHILD
SUPPORT INTERCEPT.
1. Payment. 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 96.19, subsection 18, paragraph "g",
subparagraph (3), irrespective of when performed, shall not be
included for purposes of determining eligibility, under section 96.4
or full-time weekly wages, under subsection 4 of this section, for
the purposes of any benefit year commencing on or after July 1, 1939,
nor shall any benefits with respect to unemployment occurring on and
after July 1, 1939, be payable under subsection 5 of this section on
the basis of such wages. All benefits shall be paid through
employment offices in accordance with such regulations as the
department of workforce development may prescribe.
2. Total unemployment. Each eligible individual who is
totally unemployed in any week shall be paid with respect to such
week benefits in an amount which shall be equal to the individual's
weekly benefit amount.
3. Partial unemployment. An individual who is partially
unemployed in any week as defined in section 96.19, subsection 38,
paragraph "b", and who meets the conditions of eligibility for
benefits shall be paid with respect to that week an amount equal to
the individual's weekly benefit amount less that part of wages
payable to the individual with respect to that week in excess of
one-fourth of the individual's weekly benefit amount. The benefits
shall be rounded to the lower multiple of one dollar.
4. Determination of benefits. With respect to benefit years
beginning on or after July 1, 1983, an eligible individual's weekly
benefit amount for a week of total unemployment shall be an amount
equal to the following fractions of the individual's total wages in
insured work paid during that quarter of the individual's base period
in which such total wages were highest; the director shall determine
annually a maximum weekly benefit amount equal to the following
percentages, to vary with the number of dependents, of the statewide
average weekly wage paid to employees in insured work which shall be
effective the first day of the first full week in July:
$KIP$ 1
If the The weekly Subject to
number of benefit amount the following
dependents shall equal maximum
is: the following percentage of
fraction of high the statewide
quarter wages: average
weekly wage:
0 1/23 53%
1 1/22 55%
2 1/21 57%
3 1/20 60%
4 or more 1/19 65%
$KIP$ 1
The maximum weekly benefit amount, if not a multiple of one dollar,
shall be rounded to the lower multiple of one dollar. However, until
such time as sixty-five percent of the statewide average weekly wage
exceeds one hundred ninety dollars, the maximum weekly benefit
amounts shall be determined using the statewide average weekly wage
computed on the basis of wages reported for calendar year 1981. As
used in this section "dependent" means dependent as defined in
section 422.12, subsection 1, paragraph "a", as if the individual
claimant was a taxpayer, except that an individual claimant's
nonworking spouse shall be deemed to be a dependent under this
section. "Nonworking spouse" means a spouse who does not earn
more than one hundred twenty dollars in gross wages in one week.
5. a. Duration of benefits. The maximum total amount of
benefits payable to an eligible individual during a benefit year
shall not exceed the total of the wage credits accrued to the
individual's account during the individual's base period, or
twenty-six times the individual's weekly benefit amount, whichever is
the lesser. The director shall maintain a separate account for each
individual who earns wages in insured work. The director shall
compute wage credits for each individual by crediting the
individual's account with one-third of the wages for insured work
paid to the individual during the individual's base period. However,
the director shall recompute wage credits for an individual who is
laid off due to the individual's employer going out of business at
the factory, establishment, or other premises at which the individual
was last employed, by crediting the individual's account with
one-half, instead of one-third, of the wages for insured work paid to
the individual during the individual's base period. Benefits paid to
an eligible individual shall be charged against the base period wage
credits in the individual's account which have not been previously
charged, in the inverse chronological order as the wages on which the
wage credits are based were paid. However if the state "off
indicator" is in effect and if the individual is laid off due to the
individual's employer going out of business at the factory,
establishment, or other premises at which the individual was last
employed, the maximum benefits payable shall be extended to
thirty-nine times the individual's weekly benefit amount, but not to
exceed the total of the wage credits accrued to the individual's
account.
b. Training extension benefits.
(1) An individual who has been separated from a declining
occupation or who has been involuntarily separated from employment as
a result of a permanent reduction of operations at the last place of
employment and who is in training with the approval of the director
or in a job training program pursuant to the Workforce Investment Act
of 1998, Pub. L. No. 105-220, at the time regular benefits are
exhausted, may be eligible for training extension benefits.
(2) A declining occupation is one in which there is a lack of
sufficient current demand in the individual's labor market area for
the occupational skills for which the individual is fitted by
training and experience or current physical or mental capacity, and
the lack of employment opportunities is expected to continue for an
extended period of time, or the individual's occupation is one for
which there is a seasonal variation in demand in the labor market and
the individual has no other skill for which there is current demand.
(3) The training extension benefit amount shall be twenty-six
times the individual's weekly benefit amount and the weekly benefit
amount shall be equal to the individual's weekly benefit amount for
the claim in which benefits were exhausted while in training.
(4) An individual who is receiving training extension benefits
shall not be denied benefits due to application of section 96.4,
subsection 3, or section 96.5, subsection 3. However, an employer's
account shall not be charged with benefits so paid. Relief of
charges under this paragraph "b" applies to both contributory and
reimbursable employers, notwithstanding section 96.8, subsection 5.
(5) In order for the individual to be eligible for training
extension benefits, all of the following criteria must be met:
(a) The training must be for a high-demand occupation or
high-technology occupation, including the fields of life sciences,
advanced manufacturing, biotechnology, alternative fuels, insurance,
and environmental technology. "High-demand occupation" means an
occupation in a labor market area in which the department determines
work opportunities are available and there is a lack of qualified
applicants.
(b) The individual must file any unemployment insurance claim to
which the individual becomes entitled under state or federal law, and
must draw any unemployment insurance benefits on that claim until the
claim has expired or has been exhausted, in order to maintain the
individual's eligibility under this paragraph "b". Training
extension benefits end upon completion of the training even though a
portion of the training extension benefit amount may remain.
(c) The individual must be enrolled and making satisfactory
progress to complete the training.
6. Part-time workers.a. As used in this subsection the term "part-time worker"
means an individual whose normal work is in an occupation in which
the individual's services are not required for the customary
scheduled full-time hours prevailing in the establishment in which
the individual is employed, or who, owing to personal circumstances,
does not customarily work the customary scheduled full-time hours
prevailing in the establishment in which the individual is employed.
b. The director shall prescribe fair and reasonable general
rules applicable to part-time workers, for determining their
full-time weekly wage, and the total wages in employment by employers
required to qualify such workers for benefits. An individual is a
part-time worker if a majority of the weeks of work in such
individual's base period includes part-time work. Part-time workers
are not required to be available for, seek, or accept full-time
employment.
7. Recovery of overpayment of benefits.a. If an individual receives benefits for which the
individual is subsequently determined to be ineligible, even though
the individual acts in good faith and is not otherwise at fault, the
benefits shall be recovered. The department in its discretion may
recover the overpayment of benefits either by having a sum equal to
the overpayment deducted from any future benefits payable to the
individual or by having the individual pay to the department a sum
equal to the overpayment.
b. (1) If the department determines that an overpayment has
been made, the charge for the overpayment against the employer's
account shall be removed and the account shall be credited with an
amount equal to the overpayment from the unemployment compensation
trust fund and this credit shall include both contributory and
reimbursable employers, notwithstanding section 96.8, subsection 5.
However, provided the benefits were not received as the result of
fraud or willful misrepresentation by the individual, benefits shall
not be recovered from an individual if the employer did not
participate in the initial determination to award benefits pursuant
to section 96.6, subsection 2, and an overpayment occurred because of
a subsequent reversal on appeal regarding the issue of the
individual's separation from employment. The employer shall not be
charged with the benefits.
(2) An accounting firm, agent, unemployment insurance accounting
firm, or other entity that represents an employer in unemployment
claim matters and demonstrates a continuous pattern of failing to
participate in the initial determinations to award benefits, as
determined and defined by rule by the department, shall be denied
permission by the department to represent any employers in
unemployment insurance matters. This subparagraph does not apply to
attorneys or counselors admitted to practice in the courts of this
state pursuant to section 602.10101.
8. Back pay. If an individual receives benefits for a period
of unemployment and subsequently receives a payment for the same
period from the individual's employer in the form of or in lieu of
back pay, the benefits shall be recovered. The department, in its
discretion, may reach an agreement with the individual and the
employer to allow the employer to deduct the amount of the benefits
from the back pay and remit a sum equal to that amount to the
unemployment compensation fund and the balance to the individual, or
may recover the amount of the benefits either by having a sum equal
to that amount deducted from any future benefits payable to the
individual or by having the individual pay to the department a sum
equal to that amount. If an agreement is reached to allow the
employer to deduct the amount of benefits from the back pay and remit
that amount to the fund, the department shall not charge that amount
to the employer's account under section 96.7.
9. Child support intercept.a. An individual filing a claim for benefits under section
96.6, subsection 1, shall, at the time of filing, disclose whether
the individual owes a child support obligation which is being
enforced by the child support recovery unit established in section
252B.2. If an individual discloses that such a child support
obligation is owed and the individual is determined to be eligible
for benefits under this chapter, the department shall notify the
child support recovery unit of the individual's disclosure and deduct
and withhold from benefits payable to the individual the amount
specified by the individual.
b. However, if the child support recovery unit and an
individual owing a child support obligation reach an agreement to
have specified amounts deducted and withheld from the individual's
benefits and the child support recovery unit submits a copy of the
agreement to the department, the department shall deduct and withhold
the specified amounts.
c. (1) However, if the department is notified of income
withholding by the child support recovery unit under chapter 252D or
section 598.22 or 598.23 or if income is garnisheed by the child
support recovery unit under chapter 642 and an individual's benefits
are condemned to the satisfaction of the child support obligation
being enforced by the child support recovery unit, the department
shall deduct and withhold from the individual's benefits that amount
required through legal process.
(2) Notwithstanding section 642.2, subsections 2, 3, 6, and 7,
which restrict garnishments under chapter 642 to wages of public
employees, the department may be garnisheed under chapter 642 by the
child support recovery unit established in section 252B.2, pursuant
to a judgment for child support against an individual eligible for
benefits under this chapter.
(3) Notwithstanding section 96.15, benefits under this chapter
are not exempt from income withholding, garnishment, attachment, or
execution if withheld for or garnisheed by the child support recovery
unit, established in section 252B.2, or if an income withholding
order or notice of the income withholding order under section 598.22
or 598.23 is being enforced by the child support recovery unit to
satisfy the child support obligation of an individual who is eligible
for benefits under this chapter.
d. An amount deducted and withheld under paragraph "a",
"b", or "c" shall be paid by the department to the child
support recovery unit, and shall be treated as if it were paid to the
individual as benefits under this chapter and as if it were paid by
the individual to the child support recovery unit in satisfaction of
the individual's child support obligations.
e. If an agreement for reimbursement has been made, the
department shall be reimbursed by the child support recovery unit for
the administrative costs incurred by the department under this
section which are attributable to the enforcement of child support
obligations by the child support recovery unit.
10. Voluntary income tax withholding. All payments of
benefits made after December 31, 1996, are subject to the following:
a. An individual filing a new application for benefits shall,
at the time of filing the application, be advised of the following:
(1) Benefits paid under this chapter are subject to federal and
state income tax.
(2) Legal requirements exist pertaining to estimated tax
payments.
(3) The individual may elect to have federal income tax deducted
and withheld from the individual's payment of benefits at the amount
specified in the Internal Revenue Code as defined in section 422.3.
(4) The individual may elect to have Iowa state income tax
deducted and withheld from the individual's payment of benefits at
the rate of five percent.
(5) The individual shall be permitted to change the individual's
previously elected withholding status.
b. Amounts deducted and withheld from benefits shall remain
in the unemployment compensation fund until transferred to the
appropriate taxing authority as a payment of income tax.
c. The director shall follow all procedures specified by the
United States department of labor, the federal internal revenue
service, and the department of revenue pertaining to the deducting
and withholding of income tax.
d. Amounts shall be deducted and withheld under this
subsection only after amounts are deducted and withheld for any
overpayment of benefits, child support obligations, and any other
amounts authorized to be deducted and withheld under federal or state
law.
11. Overissuance of food stamp benefits. The department
shall collect any overissuance of food stamp benefits by offsetting
the amount of the overissuance from the benefits payable under this
chapter to the individual. This subsection shall only apply if the
department is reimbursed under an agreement with the department of
human services for administrative costs incurred in recouping the
overissuance. The provisions of section 96.15 do not apply to this
subsection.
96.3 PAYMENT -- DETERMINATION -- DURATION -- CHILD
SUPPORT INTERCEPT.
1. Payment. 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 96.19, subsection 18, paragraph "g",
subparagraph (3), irrespective of when performed, shall not be
included for purposes of determining eligibility, under section 96.4
or full-time weekly wages, under subsection 4 of this section, for
the purposes of any benefit year commencing on or after July 1, 1939,
nor shall any benefits with respect to unemployment occurring on and
after July 1, 1939, be payable under subsection 5 of this section on
the basis of such wages. All benefits shall be paid through
employment offices in accordance with such regulations as the
department of workforce development may prescribe.
2. Total unemployment. Each eligible individual who is
totally unemployed in any week shall be paid with respect to such
week benefits in an amount which shall be equal to the individual's
weekly benefit amount.
3. Partial unemployment. An individual who is partially
unemployed in any week as defined in section 96.19, subsection 38,
paragraph "b", and who meets the conditions of eligibility for
benefits shall be paid with respect to that week an amount equal to
the individual's weekly benefit amount less that part of wages
payable to the individual with respect to that week in excess of
one-fourth of the individual's weekly benefit amount. The benefits
shall be rounded to the lower multiple of one dollar.
4. Determination of benefits. With respect to benefit years
beginning on or after July 1, 1983, an eligible individual's weekly
benefit amount for a week of total unemployment shall be an amount
equal to the following fractions of the individual's total wages in
insured work paid during that quarter of the individual's base period
in which such total wages were highest; the director shall determine
annually a maximum weekly benefit amount equal to the following
percentages, to vary with the number of dependents, of the statewide
average weekly wage paid to employees in insured work which shall be
effective the first day of the first full week in July:
$KIP$ 1
If the The weekly Subject to
number of benefit amount the following
dependents shall equal maximum
is: the following percentage of
fraction of high the statewide
quarter wages: average
weekly wage:
0 1/23 53%
1 1/22 55%
2 1/21 57%
3 1/20 60%
4 or more 1/19 65%
$KIP$ 1
The maximum weekly benefit amount, if not a multiple of one dollar,
shall be rounded to the lower multiple of one dollar. However, until
such time as sixty-five percent of the statewide average weekly wage
exceeds one hundred ninety dollars, the maximum weekly benefit
amounts shall be determined using the statewide average weekly wage
computed on the basis of wages reported for calendar year 1981. As
used in this section "dependent" means dependent as defined in
section 422.12, subsection 1, paragraph "a", as if the individual
claimant was a taxpayer, except that an individual claimant's
nonworking spouse shall be deemed to be a dependent under this
section. "Nonworking spouse" means a spouse who does not earn
more than one hundred twenty dollars in gross wages in one week.
5. a. Duration of benefits. The maximum total amount of
benefits payable to an eligible individual during a benefit year
shall not exceed the total of the wage credits accrued to the
individual's account during the individual's base period, or
twenty-six times the individual's weekly benefit amount, whichever is
the lesser. The director shall maintain a separate account for each
individual who earns wages in insured work. The director shall
compute wage credits for each individual by crediting the
individual's account with one-third of the wages for insured work
paid to the individual during the individual's base period. However,
the director shall recompute wage credits for an individual who is
laid off due to the individual's employer going out of business at
the factory, establishment, or other premises at which the individual
was last employed, by crediting the individual's account with
one-half, instead of one-third, of the wages for insured work paid to
the individual during the individual's base period. Benefits paid to
an eligible individual shall be charged against the base period wage
credits in the individual's account which have not been previously
charged, in the inverse chronological order as the wages on which the
wage credits are based were paid. However if the state "off
indicator" is in effect and if the individual is laid off due to the
individual's employer going out of business at the factory,
establishment, or other premises at which the individual was last
employed, the maximum benefits payable shall be extended to
thirty-nine times the individual's weekly benefit amount, but not to
exceed the total of the wage credits accrued to the individual's
account.
b. Training extension benefits.
(1) An individual who has been separated from a declining
occupation or who has been involuntarily separated from employment as
a result of a permanent reduction of operations at the last place of
employment and who is in training with the approval of the director
or in a job training program pursuant to the Workforce Investment Act
of 1998, Pub. L. No. 105-220, at the time regular benefits are
exhausted, may be eligible for training extension benefits.
(2) A declining occupation is one in which there is a lack of
sufficient current demand in the individual's labor market area for
the occupational skills for which the individual is fitted by
training and experience or current physical or mental capacity, and
the lack of employment opportunities is expected to continue for an
extended period of time, or the individual's occupation is one for
which there is a seasonal variation in demand in the labor market and
the individual has no other skill for which there is current demand.
(3) The training extension benefit amount shall be twenty-six
times the individual's weekly benefit amount and the weekly benefit
amount shall be equal to the individual's weekly benefit amount for
the claim in which benefits were exhausted while in training.
(4) An individual who is receiving training extension benefits
shall not be denied benefits due to application of section 96.4,
subsection 3, or section 96.5, subsection 3. However, an employer's
account shall not be charged with benefits so paid. Relief of
charges under this paragraph "b" applies to both contributory and
reimbursable employers, notwithstanding section 96.8, subsection 5.
(5) In order for the individual to be eligible for training
extension benefits, all of the following criteria must be met:
(a) The training must be for a high-demand occupation or
high-technology occupation, including the fields of life sciences,
advanced manufacturing, biotechnology, alternative fuels, insurance,
and environmental technology. "High-demand occupation" means an
occupation in a labor market area in which the department determines
work opportunities are available and there is a lack of qualified
applicants.
(b) The individual must file any unemployment insurance claim to
which the individual becomes entitled under state or federal law, and
must draw any unemployment insurance benefits on that claim until the
claim has expired or has been exhausted, in order to maintain the
individual's eligibility under this paragraph "b". Training
extension benefits end upon completion of the training even though a
portion of the training extension benefit amount may remain.
(c) The individual must be enrolled and making satisfactory
progress to complete the training.
6. Part-time workers.a. As used in this subsection the term "part-time worker"
means an individual whose normal work is in an occupation in which
the individual's services are not required for the customary
scheduled full-time hours prevailing in the establishment in which
the individual is employed, or who, owing to personal circumstances,
does not customarily work the customary scheduled full-time hours
prevailing in the establishment in which the individual is employed.
b. The director shall prescribe fair and reasonable general
rules applicable to part-time workers, for determining their
full-time weekly wage, and the total wages in employment by employers
required to qualify such workers for benefits. An individual is a
part-time worker if a majority of the weeks of work in such
individual's base period includes part-time work. Part-time workers
are not required to be available for, seek, or accept full-time
employment.
7. Recovery of overpayment of benefits.a. If an individual receives benefits for which the
individual is subsequently determined to be ineligible, even though
the individual acts in good faith and is not otherwise at fault, the
benefits shall be recovered. The department in its discretion may
recover the overpayment of benefits either by having a sum equal to
the overpayment deducted from any future benefits payable to the
individual or by having the individual pay to the department a sum
equal to the overpayment.
b. (1) If the department determines that an overpayment has
been made, the charge for the overpayment against the employer's
account shall be removed and the account shall be credited with an
amount equal to the overpayment from the unemployment compensation
trust fund and this credit shall include both contributory and
reimbursable employers, notwithstanding section 96.8, subsection 5.
However, provided the benefits were not received as the result of
fraud or willful misrepresentation by the individual, benefits shall
not be recovered from an individual if the employer did not
participate in the initial determination to award benefits pursuant
to section 96.6, subsection 2, and an overpayment occurred because of
a subsequent reversal on appeal regarding the issue of the
individual's separation from employment. The employer shall not be
charged with the benefits.
(2) An accounting firm, agent, unemployment insurance accounting
firm, or other entity that represents an employer in unemployment
claim matters and demonstrates a continuous pattern of failing to
participate in the initial determinations to award benefits, as
determined and defined by rule by the department, shall be denied
permission by the department to represent any employers in
unemployment insurance matters. This subparagraph does not apply to
attorneys or counselors admitted to practice in the courts of this
state pursuant to section 602.10101.
8. Back pay. If an individual receives benefits for a period
of unemployment and subsequently receives a payment for the same
period from the individual's employer in the form of or in lieu of
back pay, the benefits shall be recovered. The department, in its
discretion, may reach an agreement with the individual and the
employer to allow the employer to deduct the amount of the benefits
from the back pay and remit a sum equal to that amount to the
unemployment compensation fund and the balance to the individual, or
may recover the amount of the benefits either by having a sum equal
to that amount deducted from any future benefits payable to the
individual or by having the individual pay to the department a sum
equal to that amount. If an agreement is reached to allow the
employer to deduct the amount of benefits from the back pay and remit
that amount to the fund, the department shall not charge that amount
to the employer's account under section 96.7.
9. Child support intercept.a. An individual filing a claim for benefits under section
96.6, subsection 1, shall, at the time of filing, disclose whether
the individual owes a child support obligation which is being
enforced by the child support recovery unit established in section
252B.2. If an individual discloses that such a child support
obligation is owed and the individual is determined to be eligible
for benefits under this chapter, the department shall notify the
child support recovery unit of the individual's disclosure and deduct
and withhold from benefits payable to the individual the amount
specified by the individual.
b. However, if the child support recovery unit and an
individual owing a child support obligation reach an agreement to
have specified amounts deducted and withheld from the individual's
benefits and the child support recovery unit submits a copy of the
agreement to the department, the department shall deduct and withhold
the specified amounts.
c. (1) However, if the department is notified of income
withholding by the child support recovery unit under chapter 252D or
section 598.22 or 598.23 or if income is garnisheed by the child
support recovery unit under chapter 642 and an individual's benefits
are condemned to the satisfaction of the child support obligation
being enforced by the child support recovery unit, the department
shall deduct and withhold from the individual's benefits that amount
required through legal process.
(2) Notwithstanding section 642.2, subsections 2, 3, 6, and 7,
which restrict garnishments under chapter 642 to wages of public
employees, the department may be garnisheed under chapter 642 by the
child support recovery unit established in section 252B.2, pursuant
to a judgment for child support against an individual eligible for
benefits under this chapter.
(3) Notwithstanding section 96.15, benefits under this chapter
are not exempt from income withholding, garnishment, attachment, or
execution if withheld for or garnisheed by the child support recovery
unit, established in section 252B.2, or if an income withholding
order or notice of the income withholding order under section 598.22
or 598.23 is being enforced by the child support recovery unit to
satisfy the child support obligation of an individual who is eligible
for benefits under this chapter.
d. An amount deducted and withheld under paragraph "a",
"b", or "c" shall be paid by the department to the child
support recovery unit, and shall be treated as if it were paid to the
individual as benefits under this chapter and as if it were paid by
the individual to the child support recovery unit in satisfaction of
the individual's child support obligations.
e. If an agreement for reimbursement has been made, the
department shall be reimbursed by the child support recovery unit for
the administrative costs incurred by the department under this
section which are attributable to the enforcement of child support
obligations by the child support recovery unit.
10. Voluntary income tax withholding. All payments of
benefits made after December 31, 1996, are subject to the following:
a. An individual filing a new application for benefits shall,
at the time of filing the application, be advised of the following:
(1) Benefits paid under this chapter are subject to federal and
state income tax.
(2) Legal requirements exist pertaining to estimated tax
payments.
(3) The individual may elect to have federal income tax deducted
and withheld from the individual's payment of benefits at the amount
specified in the Internal Revenue Code as defined in section 422.3.
(4) The individual may elect to have Iowa state income tax
deducted and withheld from the individual's payment of benefits at
the rate of five percent.
(5) The individual shall be permitted to change the individual's
previously elected withholding status.
b. Amounts deducted and withheld from benefits shall remain
in the unemployment compensation fund until transferred to the
appropriate taxing authority as a payment of income tax.
c. The director shall follow all procedures specified by the
United States department of labor, the federal internal revenue
service, and the department of revenue pertaining to the deducting
and withholding of income tax.
d. Amounts shall be deducted and withheld under this
subsection only after amounts are deducted and withheld for any
overpayment of benefits, child support obligations, and any other
amounts authorized to be deducted and withheld under federal or state
law.
11. Overissuance of food stamp benefits. The department
shall collect any overissuance of food stamp benefits by offsetting
the amount of the overissuance from the benefits payable under this
chapter to the individual. This subsection shall only apply if the
department is reimbursed under an agreement with the department of
human services for administrative costs incurred in recouping the
overissuance. The provisions of section 96.15 do not apply to this
subsection.
