Iowa Admin. Code r. 871-23.22

Current through Register Vol. 47, No. 10, November 13, 2024

Rule 871-23.22 - Employees of contractors and subcontractors

(1) If one employer contracts with another employing unit for any work which is part of the first employer's usual business, the first employer is liable for any contributions based on wages paid by the second employing unit in connection with the work providing the second employing unit is not liable to pay contributions.

(2) Employees of the second contractor are counted as employees of the first contractor while performing services on the contract for the first contractor.