Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Paying Employees in Iowa

Iowa 2021 Minimum Wage: $7.25 per hour

Iowa Overtime Rules: Follows FLSA – 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

Iowa Paystub Requirements:

  • The hours the employee worked.
  • The wages earned by the employee.
  • The deductions made from that paycheck.

How often do you have to pay employees in Iowa?

  • Employees must be paid at least monthly, semimonthly, or biweekly no more than 10 days (not counting Sundays or holidays) from the pay period end date.

When is an employee’s final check due in Iowa?

  • Voluntary resignation – wages are due on the next scheduled payday
  • Involuntary termination – wages are due on the next scheduled payday

Iowa Withholding Tax 

Iowa Withholding Tax Registration

Wages Subject to Iowa Withholding

  • All wages earned in Iowa are subject to Iowa withholding, with the exception of Iowa income earned by Illinois residents

Iowa Employee’s Withholding Exemption Certificate

Reciprocity

  • Illinois

Iowa Withholding Tax Due Dates

  • Quarterly if less than $6,000/year due by last day of the month following calendar quarter
  • Monthly if $6,00-$120,000 by 15th of the following month
  • Semimonthly if more than $120,000 per year paid on the 25th for 1-15 and by 10th of the following month for 16-EOM
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Iowa Unemployment Tax

Iowa Unemployment Tax Registration

Iowa Unemployment Tax Employer Liabilities

  • New employer rate: 1%
  • 2021 Wage Base: $32,400

Iowa Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

Iowa New Hire Reporting

Iowa Child Support

Additional Resources