Each employer having more than one physical worksite at which workers are employed shall file a Multiple Worksite Report, 65-5519 (BLS 3020), for each quarter, providing monthly employment for the three payroll periods which include the twelfth of each month and the amount of wages subject to the unemployment insurance law, for each location within this state. This report is required as a supplement to the Employer's Contribution and Payroll Report, 65-5300, required by 871-22.3 (96). Failure to provide this report may result in the assessment of a penalty as provided for by 871-23.60 (96).
Iowa Admin. Code r. 871-11.2