Employer Handbook

IWD’s employer handbook explains the Iowa Unemployment Insurance (UI) Program and helps employers follow unemployment laws. It also walks through the process and procedures of claims and how employers are taxed to support Iowa’s Unemployment Insurance Trust Fund. 

This handbook is for informational purposes only and does not contain legal advice or have the effect of law or regulation. It is intended to be an introduction for employers to the general procedures under the Iowa UI Program. Employers should consult legal counsel for specific legal issues under the Iowa Employment Security Law. 

Employers can use this handbook to find detailed information about: 

• The responsibilities of employers 
• Which types of employers are covered under UI laws 
• Employer audits 
• Misclassification of workers 
• MyIowaUI – Iowa’s online UI tax system 

• IowaWORKS – used for functions related to claims against businesses 

• Filing the quarterly Employer’s Contribution & Payroll report 
• UI taxes 
• UI benefits 
• Appeals 
• Program integrity and fraud investigations 
• Employer resources