1. Beginning January 1, 1994, an employer who hires or rehires an employee on or after January 1, 1994, shall report the hiring or rehiring of the employee to the centralized employee registry within fifteen days of the hiring or rehiring of the employee. Employers shall report employees who, on the date of hire or rehire, are eighteen years of age or older, and may report employees who, on the date of hire or rehire, are under eighteen years of age. Only employees who are reasonably expected to earn at least one dollar in compensation for any day on which the employee works shall be reported. The report submitted shall contain all of the following:
a. The employer's name, address, and federal identification number.
b. The employee's name, address, social security number, and date of birth.
c. Information regarding whether the employer has employee dependent health care coverage available and the appropriate date on which the employee may qualify for the coverage.
d. The address to which income withholding orders or the notices of orders and garnishments should be sent.
2. Employers required to report may report the information required under subsection 1 by any of the following means:
a. By mailing a copy of the employee's Iowa employee's withholding allowance certificate to the registry.
b. By submitting electronic media in a format approved by the unit in advance.
c. By submitting a fax transmission of the employee's Iowa employee's withholding allowance certificate to the registry.
d. By any other means authorized by the unit in advance if the means will result in timely reporting.
3. An employer with employees in two or more states that transmits reports magnetically or electronically may comply with subsection 1 by transmitting the report described in subsection 1 to each state, or by designating as the recipient state one state, in which the employer has employees, and transmitting the report to that state. An employer that transmits reports pursuant to this subsection shall notify the United States secretary of health and human services, in writing, of the state designated by the employer for the purpose of transmitting reports.
4. If an employer fails to report as required under this section, an action may be brought against the employer by any state agency accessing or administering the registry, or by the attorney general. The action may be brought in district court in the county in which the employer has its principal place of business, or if the employer has no principal place of business, in any county in which an employee is performing labor or service for compensation, or in Polk county to determine noncompliance with this section. A willful failure to provide the information shall be punishable as contempt.
93 Acts, ch 79, §5; 94 Acts, ch 1171, §37; 96 Acts, ch 1141, § 15; 97 Acts, ch 175, § 89, 90
Referred to in § 252G.4
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