Short answer. Iowa Workforce Development (June 30, 2026): "The taxable wage base for Calendar Year 2027 will be $21,100, up slightly from CY 2026 but down from $39,500 in CY 2025." New employers pay 1%.
$21,100
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $21,100 (up $700)
- 2026 wage base
- DOL table, effective January 2026.
- New employer rate
- 1%. 1.00% per the DOL table.
- Rate range
- 0%–5.4% (2026). US DOL table, effective January 2026.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Iowa Workforce Development
- Registration
- Register or open an account. IWD: register online at myIowaUI.org within 30 days of first paying wages in Iowa or acquiring a business.
What it costs: an example
Three employees at the new employer rate of 1% on the $21,100 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in Iowa, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $8,500.00 | $85.00 | Not reached | $42.00 |
| Around the base | $21,100.00 | $211.00 | Q4 | $42.00 |
| Above the base | $38,000.00 | $211.00 | Q3 | $42.00 |
Total for the three: $507.00 state plus $126.00 federal. Run your own staff in the SUTA and FUTA calculator set to Iowa.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
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.
Setting up the account for 2027
- Register for an unemployment tax account: IWD: register online at myIowaUI.org within 30 days of first paying wages in Iowa or acquiring a business.
- Set the 2027 wage base of $21,100 in payroll.
- Use 1% until your rate notice arrives; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Official sources
- Iowa Workforce Development: Tax topic page (September 2, 2026 announcement)
- Iowa Workforce Development: Employer Resources (UI Employer Handbook)
- Iowa Administrative Code rule 23.8 (Iowa Legislature)
- Iowa Workforce Development: Iowans' unemployment benefits increase starting July 5 (June 30, 2026)
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Iowa unemployment tax questions
What is the Iowa unemployment tax wage base for 2027?
$21,100 per employee, up $700 from $20,400 in 2026. Iowa Workforce Development (June 30, 2026): "The taxable wage base for Calendar Year 2027 will be $21,100, up slightly from CY 2026 but down from $39,500 in CY 2025."
What SUTA rate does a new employer pay in Iowa?
1%. 1.00% per the DOL table. On a full $21,100 base that's $211.00 per employee for the year.
When are Iowa quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. 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.
What is the range of Iowa unemployment tax rates for 2026?
0%–5.4% of taxable wages. US DOL table, effective January 2026. An established employer's own rate is on the notice the state mails each year; at the top rate one employee on a full $21,100 base costs $1,139.40.
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