Employer Handbook

This employer handbook explains the Iowa Unemployment Insurance (UI) Program and the taxing procedures for employers.

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 regarding the following topics:

• Responsibility of employers
• Employers covered under UI laws
• Employer audits
• Misclassification of workers
• MyIowaUI – Iowa’s online UI tax system
• Filing the quarterly Employer’s Contribution & Payroll report
• UI taxes
• UI benefits
• Appeals
• Program integrity and fraud investigations
• Employer resources