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Unemployment Insurance Information On Benefit Charges

What Are Benefit Charges?

Benefit Charges are charges to an employer’s account for tax rate computation purposes that represent benefit payments made to former employees.

How Are Employer Accounts Charged For Benefits Paid?

Benefits paid on an unemployment insurance claim are generally charged to the accounts of the claimant’s base-period employers in the inverse chronological order of employment. This means that the most recent base-period employer’s unemployment tax account is charged first with benefits paid until wage credits are exhausted, after which charges go to the next most recent employer and so on.

How Are Employers Notified of Benefits Paid And Charged To Their Unemployment Tax Account?

Employers are initially notified at the time a claim for unemployment benefits is filed against their account and are given the right to protest the claim at that time.

Within 40 days after the close of each calendar quarter, Iowa Workforce Development sends to each contributory employer a notice of the benefits charged to the employer’s account, Statement of Charges (Form 65-5307).

Employers are given 30 days from the date the Statement of Charges was mailed to file an appeal of any charges shown on the statement.

How Does An Employer File An Appeal of Benefits Charges Shown On Form 65-5307?

All appeals of benefit charges listed on a Statement of Charges must mention the form and contain the following information:

  1. Your name, business name, and Iowa Unemployment Tax account number.
  2. The name and social security number of the claimant.
  3. The date of the claim as listed on the Statement of Charges.
  4. The separation date.
  5. The reason for the separation.
  6. The grounds for the appeal.

Some grounds for an appeal include but are not limited to:

  • If you have received a previous decision stating that your account should not be charged. (It is not grounds for an appeal of a Statement of Charges, if you have received a previous decision allowing the payment of benefits.)
  • If this is the first notification you received that a claim was filed.
  • If there is another appeal pending that is related to the charges on the statement.
  • If the benefit charges are not otherwise valid or correct.

You can obtain information about a Statement of Charges
or file an appeal by email.

If the last two digits of your Iowa Unemployment Tax Account number are:
01 through 50, email: Benefit.Charges1@iwd.iowa.gov  (Example 012345-000)

If the last two digits of your Iowa Unemployment Tax Account number are: 
51 through 00, email: Benefit.Charges2@iwd.iowa.gov  (Example 012365-000)

Correspondence may be mailed to: 

Iowa Workforce Development
Chargeback Unit
P.O. Box 10332
Des Moines, IA 50306-0332
FAX: (515) 242-0494

Appealing Benefit Charges That Appear On The Yearly Tax Rate Notice

Unemployment benefit charges to an employer’s tax account before July 1st are used in the computation of the rate for the following calendar year even if the charges have been reversed since July 1st. To have benefit charges removed from the rate computation, an employer must file a timely appeal of any unemployment insurance contribution (tax) rate notice that includes the charges to prevent the rate from becoming final.

This is a separate appeal and must be submitted in writing to the Adjustment Unit. For more information refer to Form 70-5015 Information on Rate Computations on our Tax Forms and Publications page.