Unemployment - Iowa

Summary of differences between federal and state regulations

Coverage

Workers are considered employees unless the worker is free from control or direction in the performance of the work under the contract of service and in fact. Also, workers are considered employees unless contract of hire, written or oral, express or implied.

Exclusions from the definition of employment in Iowa include real estate agents on commission.

Students working for schools are excluded from coverage.

Regarding coverage for officers of corporations, Iowa exempts services performed by an individual in the employ of a corporation of which he/she is the majority or controlling shareholder and an officer if not subject to FUTA.

State coverage is required for services performed for religious, charitable, or educational nonprofit organizations. Although coverage is required only for those organizations employing four or more workers in 20 weeks, a number of states have provisions that cover smaller nonprofit organizations as well. This state has expanded coverage provisions beyond federal requirements.

State

Contact

Iowa Workforce Development

Regulations

Chapter 96 Iowa Workforce Development — Employment Security Unemployment Compensation (www.iowaworkforcedevelopment.gov/unemployment-insurance-handbook-employers)

Federal

Contact

U.S. Department of Labor, Employment and Training Administration

(https://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp)

Regulations

20 CFR chapter V

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