Sources checked:
Quick answer. Iowa: $20,400 SUTA wage base (2026); 1% new employer rate; new hires reported in 15 days; $7.25 minimum wage; final pay by the next payday if fired. 13 of 20 checklist items are confirmed on official pages; 7 are marked not confirmed, with the page to check.
Iowa 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
IWD: register online at myIowaUI.org within 30 days of first paying wages in Iowa or acquiring a business.
Source: Iowa Workforce Development: Employer Resources (UI Employer Handbook), checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check Iowa Workforce Development: Tax topic page (September 2, 2026 announcement).
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ConfirmedTaxable wage base for 2026 (the latest published)
$20,400 per employee in 2026.
DOL table, effective January 2026.
Source: Iowa Workforce Development: Tax topic page (September 2, 2026 announcement), checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
1% for a new employer.
1.00% per the DOL table.
Source: Iowa Workforce Development: Tax topic page (September 2, 2026 announcement), checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
Iowa Administrative Code rule 23.8: contributions are due quarterly on the last day of the month after the quarter; a weekend or legal holiday moves it to the next business day.
Source: Iowa Workforce Development: Tax topic page (September 2, 2026 announcement), checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Iowa DOR: Filing Frequencies and Return Due Dates.
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ConfirmedWorkers who live in a neighboring state
Reciprocity partners named by the state: Illinois. Their residents can give you Form 44-016 (Employee's Statement of Nonresidence in Iowa).
Any wages or salary made by an Iowa resident working in Illinois is taxable only to Iowa and not to Illinois.
Source: Iowa Department of Revenue: Iowa-Illinois Reciprocal Agreement, checked November 2026 · More: State tax reciprocity agreements
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 15 days of the hire or rehire date. Magnetic or electronic reports may instead be sent 12 to 16 days apart.
- Who: Employees hired or rehired.
- Independent contractors: yes, report them too. Report a contractor within 15 days of the date both conditions are met: you have a contract with the contractor under which you pay them twice a year or more, and the payment is more than the amount that requires a 1099-MISC. A contractor is reported only once.
- How: online, mail, fax. Online at iowachildsupport.gov; mail to Iowa Centralized Employee Registry, PO Box 10322, Des Moines IA 50306-0322; fax 800-759-5881.
Source: Iowa Child Support: New Hires FAQ, checked November 2026 · More: First hire checklist for Iowa
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Not confirmedE-Verify for private employers
Not confirmed — check Conference Committee Report on Senate File 2218, Iowa Legislature.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
$7.25 (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $4.35 an hour in 2027, with tips making up the rest.
US DOL tipped table: tip credit up to 40% ($2.90), cash wage $4.35.
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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Not confirmedPaid sick leave
Not confirmed — check Iowa Code 91A.4: Employment suspension or termination, how wages are paid.
5. Meal and rest breaksAdults and workers under 18.
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Not confirmedMeal breaks for adults
Not confirmed — check Iowa DIAL: Hiring Iowa teens, what an employer needs to know.
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Not confirmedRest breaks for adults
Not confirmed — check Iowa DIAL: Hiring Iowa teens, what an employer needs to know.
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ConfirmedBreaks for workers under 18
14- and 15-year-olds get a 30-minute break after 5 hours worked, during the school year and in summer. (Ages: 14 and 15.)
30-minute break after 5 hours worked
Source: Iowa DIAL: Hiring Iowa teens, what an employer needs to know, checked November 2026 · More: Meal and rest break laws by state
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Most employers must carry insurance or register as self-insured. The page gives no headcount threshold.
Iowa law requires most employers to either:
- Owners and officers: A proprietor, LLC member, partner or limited liability partner can file a nonelection of coverage; certain corporate officers can file a rejection of coverage.
- Poster: An employer that hasn't insured must keep a sign posted where employees can see it, saying it has failed to insure as required by law.
- Check a policy: The division contracts with the National Council on Compensation Insurance to verify coverage; see its verification page.
Source: Compliance | Iowa Department of Inspections, Appeals, & Licensing, checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
An employer that fails to insure, and doesn't post the required sign saying so, is guilty of a simple misdemeanor.
Source: Compliance | Iowa Department of Inspections, Appeals, & Licensing, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
By the next regular payday for the pay period in which the wages were earned.
by the next regular payday
Source: Iowa Code 91A.4: Employment suspension or termination, how wages are paid, checked November 2026 · More: Final paycheck laws by state
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Not confirmedFinal pay when an employee quits
Not confirmed — check Iowa Code 91A.4: Employment suspension or termination, how wages are paid.
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ConfirmedFor a laid-off employee: the state's work search rule
At least 4 valid reemployment activities each week, and at least 3 of them must be job applications.
Source: Iowa Workforce Development (IWD), checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
Businesses that issued W-2s or 1099s that contain Iowa withholding must file them electronically through GovConnectIowa by February 15. If a business did not withhold any Iowa tax, filing is not required.
- W-2s: February 15 (electronic)
- 1099s: February 15 (electronic)
- Annual reconciliation: None: the Department says VSPs (Verified Summary of Payments reports) are no longer required to be filed, due Not applicable.
- Electronic filing: W-2s and 1099s with Iowa withholding must be filed electronically through GovConnectIowa by February 15.
Source: Iowa DOR: Filing Frequencies and Return Due Dates, checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, February 15, 2027 | W-2s and 1099s with Iowa withholding, filed electronically Monday, February 15, 2027 is Washington's Birthday, a federal holiday. Check whether the agency moves the date. | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check Iowa Workforce Development: Tax topic page (September 2, 2026 announcement)
- State income tax withholding: check Iowa DOR: Filing Frequencies and Return Due Dates
- E-Verify for private employers: check Conference Committee Report on Senate File 2218, Iowa Legislature
- Paid sick leave: check Iowa Code 91A.4: Employment suspension or termination, how wages are paid
- Meal breaks for adults: check Iowa DIAL: Hiring Iowa teens, what an employer needs to know
- Rest breaks for adults: check Iowa DIAL: Hiring Iowa teens, what an employer needs to know
- Final pay when an employee quits: check Iowa Code 91A.4: Employment suspension or termination, how wages are paid
Iowa kit
Iowa Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Iowa unemployment tax wage base for 2027?
Not confirmed in our data files. Check Iowa Workforce Development: Tax topic page (September 2, 2026 announcement) (https://workforce.iowa.gov/topics/tax). The latest published base is $20,400 per employee in 2026.
How soon must a Iowa employer report a new hire?
Within 15 days of the hire or rehire date. Magnetic or electronic reports may instead be sent 12 to 16 days apart.
What is the Iowa minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does Iowa require paid sick leave?
Not confirmed in our data files. Check Iowa Code 91A.4: Employment suspension or termination, how wages are paid (https://www.legis.iowa.gov/docs/code/91A.4.pdf).
When is a final paycheck due in Iowa?
If the employer ends the job: By the next regular payday for the pay period in which the wages were earned.
Does Iowa require state W-2 or 1099 filing?
Businesses that issued W-2s or 1099s that contain Iowa withholding must file them electronically through GovConnectIowa by February 15. If a business did not withhold any Iowa tax, filing is not required. W-2s: February 15 (electronic) 1099s: February 15 (electronic)
Do Iowa employers need workers' comp?
Most employers must carry insurance or register as self-insured. The page gives no headcount threshold.
Related: Employer compliance by state · 2027 changes for employers