Iowa Payroll Tax Recordkeeping Requirements

In Iowa, an employer who has paid a claim for unpaid wages or nonreimbursed authorized expenses and liquidated damages or if an employer has been assessed a civil money penalty for violating the wage payment law, the Labor Commissioner may notify the employer to establish, maintain, and preserve for three calendar years the payroll records showing the hours worked, wages earned, and deductions made for each employee and any employment agreements entered into between an employer and employee.

An employer and employee may, upon written agreement that must be maintained as a record, vary the frequency-of-payment provisions in Iowa's wage payment law.