252G.3  Employer reporting requirements — penalty.
  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 in accordance with one of the following time frames:
  a.  Within fifteen days of the hiring or rehiring of the employee.
  b.  If the employer is transmitting hire and rehire reports magnetically or electronically, the employer may report through transmissions which are not less than twelve nor more than sixteen days apart.
  2.  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, and social security number.
  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.
  e.  The employee’s date of birth.
  3.  Employers required to report may report the information required under subsection 2 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 child support services 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 child support services in advance if the means will result in timely reporting.
  e.  By submitting both of the following:
  (1)  For the information in subsection 2, paragraphs “a” and “b”, by transmitting by first class mail, magnetically or electronically, a federal W-4 form, or, at the option of the employer, an equivalent form.
  (2)  By reporting the other information required in subsection 2 by any of the means provided in paragraph “a”, “b”, “c”, or “d” of this subsection.
  4.  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.
  5.  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; 98 Acts, ch 1170, §21; 2023 Acts, ch 19, §914
Referred to in §252G.4