Iowa Code 96.23 – Base period exclusion
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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 85A.17 or indemnity insurance benefits during those three or more calendar quarters, if one of the following conditions applies to the individual’s base period:
a. The individual did not receive wages from insured work for three calendar quarters.
b. The individual did not receive wages from insured work for two calendar quarters and did not receive wages from insured work for another calendar quarter equal to or greater than the amount required for a calendar quarter, other than the calendar quarter in which the individual’s wages were highest, under section 96.4, subsection 4, paragraph “a”.
Terms Used In Iowa Code 96.23
- Base period: means the period beginning with the first day of the five completed calendar quarters immediately preceding the first day of an individual's benefit year and ending with the last day of the next to the last completed calendar quarter immediately preceding the date on which the individual filed a valid claim. See Iowa Code 96.1A
- Benefits: means the money payments payable to an individual, as provided in this chapter, with respect to the individual's unemployment. See Iowa Code 96.1A
- Calendar quarter: means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31, excluding, however, any calendar quarter or portion thereof which occurs prior to January 1, 1937, or the equivalent thereof as the department may by regulation prescribe. See Iowa Code 96.1A
- Department: means the department of workforce development created in section 84A. See Iowa Code 96.1A
- following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
- Insured work: means employment for employers. See Iowa Code 96.1A
- Wages: means all remuneration for personal services, including commissions and bonuses and the cash value of all remuneration in any medium other than cash. See Iowa Code 96.1A
2. The department shall substitute, in lieu of the three or more calendar quarters excluded from the base period, those three or more consecutive calendar quarters, immediately preceding the base period, in which the individual did not receive such workers’ compensation benefits or indemnity insurance benefits.