R994-204-404. Effect of New Determination on Employer

If a new determination by the Department, an administrative law judge, or the Workforce Appeals Board holds that the status of a worker or class of workers to which the individual belonged is that of employee pursuant to the Act, the employer is liable to pay unemployment contributions on wages paid to workers in the class to which the individual belonged, from the beginning of the calendar quarter in which the new determination is made. The employer shall also be liable to pay contributions on wages used by a claimant to establish a claim for benefits affected by the new determination.