96.8 CONDITIONS AND REQUIREMENTS.
1. Period 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.
2. Voluntary termination. Except as otherwise provided in
subsection 3 of this section, an employing unit ceases to be an
employer subject to this chapter, as of the first day of January of
any year, if it files with the department, prior to the fifteenth day
of February of that year, a written application for termination of
coverage, and the department finds that the employing unit did not
meet any of the qualifying liability requirements as provided under
section 96.19, subsection 16, in the preceding calendar year.
3. Election by employer.a. An employing unit, not otherwise subject to this chapter,
which files with the department its written election to become an
employer subject hereto for not less than two calendar years, shall
with the written approval of such election by the department, become
an employer subject hereto to the same extent as all other employers,
as of the date stated in such approval, and shall cease to be subject
hereto as of January 1 of any calendar year subsequent to such two
calendar years, only if prior to the fifteenth day of February of
such year, it has filed with the department a written notice to that
effect.
b. Any employing unit for which services that do not
constitute employment as defined in this chapter are performed, may
file with the department a written election that all such services
performed by individuals in its employ in one or more distinct
establishments or places of business shall be deemed to constitute
employment for all the purposes of this chapter for not less than two
calendar years. Upon the written approval of such election by the
department, such services shall be deemed to constitute employment
subject to this chapter from and after the date stated in such
approval. Such services shall cease to be deemed employment subject
hereto as of January 1 of any calendar year subsequent to such two
calendar years, only if prior to the fifteenth day of February of
such year such employing unit has filed with the department a written
notice to that effect.
4. Transfer or discontinuance of business.a. In any case in which the enterprise or business of a
subject employer has been sold or otherwise transferred to a
subsequent employing unit or reorganized or merged into a single
employing unit under the provisions of section 96.7, subsection 2,
paragraph "b", the account of the transferring employer shall
terminate as of the date on which such transfer, reorganization or
merger was completed.
b. In any case in which the enterprise or business of a
subject employer has been discontinued otherwise than by sale or
transfer to a subsequent employing unit and such employer has had no
employment for a period of one year, the department may, on its own
motion, terminate said account.
5. Liability of certain employers. Employers who by election
or determination of the department are liable for payments in lieu of
contributions shall not be relieved of any regular benefit charges or
extended benefit charges, except for those charges which are
determined to be incorrect because of an error by the department.
96.8 CONDITIONS AND REQUIREMENTS.
1. Period 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.
2. Voluntary termination. Except as otherwise provided in
subsection 3 of this section, an employing unit ceases to be an
employer subject to this chapter, as of the first day of January of
any year, if it files with the department, prior to the fifteenth day
of February of that year, a written application for termination of
coverage, and the department finds that the employing unit did not
meet any of the qualifying liability requirements as provided under
section 96.19, subsection 16, in the preceding calendar year.
3. Election by employer.a. An employing unit, not otherwise subject to this chapter,
which files with the department its written election to become an
employer subject hereto for not less than two calendar years, shall
with the written approval of such election by the department, become
an employer subject hereto to the same extent as all other employers,
as of the date stated in such approval, and shall cease to be subject
hereto as of January 1 of any calendar year subsequent to such two
calendar years, only if prior to the fifteenth day of February of
such year, it has filed with the department a written notice to that
effect.
b. Any employing unit for which services that do not
constitute employment as defined in this chapter are performed, may
file with the department a written election that all such services
performed by individuals in its employ in one or more distinct
establishments or places of business shall be deemed to constitute
employment for all the purposes of this chapter for not less than two
calendar years. Upon the written approval of such election by the
department, such services shall be deemed to constitute employment
subject to this chapter from and after the date stated in such
approval. Such services shall cease to be deemed employment subject
hereto as of January 1 of any calendar year subsequent to such two
calendar years, only if prior to the fifteenth day of February of
such year such employing unit has filed with the department a written
notice to that effect.
4. Transfer or discontinuance of business.a. In any case in which the enterprise or business of a
subject employer has been sold or otherwise transferred to a
subsequent employing unit or reorganized or merged into a single
employing unit under the provisions of section 96.7, subsection 2,
paragraph "b", the account of the transferring employer shall
terminate as of the date on which such transfer, reorganization or
merger was completed.
b. In any case in which the enterprise or business of a
subject employer has been discontinued otherwise than by sale or
transfer to a subsequent employing unit and such employer has had no
employment for a period of one year, the department may, on its own
motion, terminate said account.
5. Liability of certain employers. Employers who by election
or determination of the department are liable for payments in lieu of
contributions shall not be relieved of any regular benefit charges or
extended benefit charges, except for those charges which are
determined to be incorrect because of an error by the department.
96.8 CONDITIONS AND REQUIREMENTS.
1. Period 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.
2. Voluntary termination. Except as otherwise provided in
subsection 3 of this section, an employing unit ceases to be an
employer subject to this chapter, as of the first day of January of
any year, if it files with the department, prior to the fifteenth day
of February of that year, a written application for termination of
coverage, and the department finds that the employing unit did not
meet any of the qualifying liability requirements as provided under
section 96.19, subsection 16, in the preceding calendar year.
3. Election by employer.a. An employing unit, not otherwise subject to this chapter,
which files with the department its written election to become an
employer subject hereto for not less than two calendar years, shall
with the written approval of such election by the department, become
an employer subject hereto to the same extent as all other employers,
as of the date stated in such approval, and shall cease to be subject
hereto as of January 1 of any calendar year subsequent to such two
calendar years, only if prior to the fifteenth day of February of
such year, it has filed with the department a written notice to that
effect.
b. Any employing unit for which services that do not
constitute employment as defined in this chapter are performed, may
file with the department a written election that all such services
performed by individuals in its employ in one or more distinct
establishments or places of business shall be deemed to constitute
employment for all the purposes of this chapter for not less than two
calendar years. Upon the written approval of such election by the
department, such services shall be deemed to constitute employment
subject to this chapter from and after the date stated in such
approval. Such services shall cease to be deemed employment subject
hereto as of January 1 of any calendar year subsequent to such two
calendar years, only if prior to the fifteenth day of February of
such year such employing unit has filed with the department a written
notice to that effect.
4. Transfer or discontinuance of business.a. In any case in which the enterprise or business of a
subject employer has been sold or otherwise transferred to a
subsequent employing unit or reorganized or merged into a single
employing unit under the provisions of section 96.7, subsection 2,
paragraph "b", the account of the transferring employer shall
terminate as of the date on which such transfer, reorganization or
merger was completed.
b. In any case in which the enterprise or business of a
subject employer has been discontinued otherwise than by sale or
transfer to a subsequent employing unit and such employer has had no
employment for a period of one year, the department may, on its own
motion, terminate said account.
5. Liability of certain employers. Employers who by election
or determination of the department are liable for payments in lieu of
contributions shall not be relieved of any regular benefit charges or
extended benefit charges, except for those charges which are
determined to be incorrect because of an error by the department.
