Withholding

Withholding requirements

Supplemental rate

The supplemental rate for wages should be withheld at a flat rate of 6% if federal income tax is withheld on a flat rate basis.

State Unemployment Insurance (SUI)

Wage base

$30,600

Contribuitions

New employers use 1%. New construction employers use 7.5%.

More information

Labor

Minimum wage

$7.25

Termination Pay

If an employee is fired or quits, he/she should be paid on the next payday.

New Hire Filing

Reporting deadline

Within 15 days of employee hiring, rehiring, or returning to work.

Reporting by mail

Centralized Employee Registry
P.O. Box 10322
Des Moines, IA 50306-0322

New hire reporting form

Form IA-W4

Child Support

More information

Other

Local taxes

N/A

Reciprocal states

Illinois

Disability insurance

N/A

Helpful links

Department of Revenue: https://tax.iowa.gov/
Department of Workforce Development: https://www.iowaworkforcedevelopment.gov/

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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