As used in
this chapter, unless the context otherwise requires:
1. “Business day” means a day on which state offices are open for regular business.
2. “Child support services” means child support services created in section 252B.2.
3. “Compensation” means payment owed by the payor of income for: a. Labor or services rendered by an employee or contractor to the payor of income.
b. Benefits including, but not limited to, vacation, holiday, and sick leave, and severance payments which are due an employee
under an agreement with the employer or under a policy of the employer.
4. “Contractor” means a natural person who is eighteen years of age or older, who performs labor in this state to whom a payor of income
makes payments which are not subject to withholding and for whom the payor of income is required by the internal revenue service
to complete a 1099-MISC form.
5. “Date of hire” means either of the following: a. The first day for which an employee is owed compensation by the payor of income.
b. The first day that a contractor performs labor or services for the payor of income.
6. “Days” means calendar days.
7. “Department” means the department of health and human services.
8. “Dependent” includes a spouse or child or any other person who is in need of and entitled to support from a person who is declared to
be legally liable for the support of that dependent.
9. “Employee” means a natural person who performs labor in this state and is employed by an employer in this state for compensation and
for whom the employer withholds federal or state tax liabilities from the employee’s compensation.
10. “Employer” means a person doing business in this state who engages an employee for compensation and for whom the employer withholds
federal or state tax liabilities from the employee’s compensation. “Employer” includes any governmental entity and any labor organization.
11. “Labor organization” means any organization of any kind, or any agency, or employee representation committee or plan, in which employees participate
and which exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages,
rates of pay, hours of employment, or conditions of work.
12. “Natural person” means an individual and not a corporation, government, business trust, estate, partnership, proprietorship, or other legal
entity, however organized.
13. “Payor of income” includes both an employer and a person engaged in a trade or business in this state who engages a contractor for compensation.
14. “Registry” means the central employee registry created in section 252G.2.
15. “Rehire” means the first day for which an employee is owed compensation by the payor of income following a termination of employment
lasting a minimum of six consecutive weeks. Termination of employment does not include temporary separations from employment
such as unpaid medical leave, an unpaid leave of absence, or a temporary layoff.
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
252G.5 Access to centralized employee registry.
The records of the centralized employee registry are confidential records pursuant to
sections 22.7 and
252B.9, and may be accessed only by state agencies as provided in
this section and
section 252B.9. When a state agency accesses information in the registry, the agency may use the information to update the agency’s own
records. Access to and use of the information contained in the registry shall be limited to the following:
1. Child support services for program administration, including but not limited to activities related to establishment and enforcement
of child and medical support obligations through administrative or judicial processes, and other services authorized pursuant
to chapter 252B.
2. State agencies as specified under 42 U.S.C. §653A which utilize income information for the determination of eligibility or calculation of payments for benefit or entitlement
payments unless prohibited under federal law.
3. State agencies operating employment security and workers’ compensation programs for the purposes of administering such programs
unless prohibited under federal law.