252G.3 - EMPLOYER REPORTING REQUIREMENTS -- PENALTY.
252G.3 EMPLOYER REPORTING REQUIREMENTS -- PENALTY.
1. Beginning January 1, 1994, an employer who hires or rehires an
employee on or after January 1, 1994, shall report the hiring or
rehiring of the employee to the centralized employee registry in
accordance with one of the following time frames:
a. Within fifteen days of the hiring or rehiring of the
employee.
b. If the employer is transmitting hire and rehire reports
magnetically or electronically, the employer may report through
transmissions which are not less than twelve nor more than sixteen
days apart.
2. The report submitted shall contain all of the following:
a. The employer's name, address, and federal identification
number.
b. The employee's name, address, and social security number.
c. Information regarding whether the employer has employee
dependent health care coverage available and the appropriate date on
which the employee may qualify for the coverage.
d. The address to which income withholding orders or the
notices of orders and garnishments should be sent.
e. The employee's date of birth.
3. Employers required to report may report the information
required under subsection 2 by any of the following means:
a. By mailing a copy of the employee's Iowa employee's
withholding allowance certificate to the registry.
b. By submitting electronic media in a format approved by the
unit in advance.
c. By submitting a fax transmission of the employee's Iowa
employee's withholding allowance certificate to the registry.
d. By any other means authorized by the unit in advance if
the means will result in timely reporting.
e. By submitting both of the following:
(1) For the information in subsection 2, paragraphs "a" and
"b", by transmitting by first class mail, magnetically or
electronically, a federal W-4 form, or, at the option of the
employer, an equivalent form.
(2) By reporting the other information required in subsection 2
by any of the means provided in paragraph "a", "b", "c",
or "d" of this subsection.
4. An employer with employees in two or more states that
transmits reports magnetically or electronically may comply with
subsection 1 by transmitting the report described in subsection 1 to
each state, or by designating as the recipient state one state, in
which the employer has employees, and transmitting the report to that
state. An employer that transmits reports pursuant to this
subsection shall notify the United States secretary of health and
human services, in writing, of the state designated by the employer
for the purpose of transmitting reports.
5. If an employer fails to report as required under this section,
an action may be brought against the employer by any state agency
accessing or administering the registry, or by the attorney general.
The action may be brought in district court in the county in which
the employer has its principal place of business, or if the employer
has no principal place of business, in any county in which an
employee is performing labor or service for compensation, or in Polk
county to determine noncompliance with this section. A willful
failure to provide the information shall be punishable as contempt.
Section History: Recent Form
93 Acts, ch 79, §5; 94 Acts, ch 1171, §37; 96 Acts, ch 1141, § 15;
97 Acts, ch 175, § 89, 90; 98 Acts, ch 1170, §21
Referred to in § 252G.4