What is the state minimum wage? 

  • $7.25/hour (equals federal minimum wage)

What do I need to know about state withholding tax?

  • Every employer who maintains an office or transacts business in Iowa and who is required to withhold federal income tax on any compensation paid to employees for services performed in Iowa is required to withhold Iowa individual income tax from that compensation.
  • Nonresidents must file an Iowa income tax return (IA 1040) if their net income from Iowa sources (line 26 of the IA 126) is $1,000 or more. 
  • New employers are required to register for a withholding account.

What forms do employees need to set up state withholding?

What do I need to know about unemployment tax?

  • 2023 Taxable Wage Base – $36,100
  • 2023 New Employer UI Rate – 1.0%
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Report new hires online
  • State New Hire Reporting Center
    P.O. Box 10322
    Des Moines, IA 50306
  • Fax: 800-759-5881
  • Phone: 877-274-2580
  • Email: [email protected]

How do I submit Child Support payments?

  • Iowa Child Support
    Collection Services Center
    PO Box 9125
    Des Moines, IA 50306
  • Phone: 1-877-274-2580

Additional Resources:

Iowa Department of Revenue Iowa Division of Labor
Unemployment Insurance Employer Handbook Iowa State Laws
Iowa Tax Forms & Publications Child Support Payment Information

Get A Quote For Iowa Payroll Services

  • This field is for validation purposes and should be left unchanged.