2023 Iowa Taxes
Withholding Requirements
- Register as an employer on the Iowa Department of Revenue website
Employee's Withholding Tax Exemption Certificate
: IA W4Withholding Method
: FormulaSupplemental Wage / Bonus Rate
: Withhold as for federal, withhold at 6% if flat rate is used for federal
Iowa Local Taxes
Iowa State Unemployment Insurance (SUI)
Iowa Wage Base
: $36,100 for 2023Iowa SUI rates range from
: 0% to 7.0% for 2023Iowa new employer rate
: 1.0% for 2023Iowa new construction employer rate
: 7.0% for 2023- Get your unemployment insurance rate: Iowa UI agency website
Iowa State Disability Insurance (SDI)
- None
Iowa Family Leave Insurance (FLI)
- None
Iowa State Labor Laws
Iowa Minimum Wage
: $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage)Iowa Termination Pay
:- Employee is fired — pay next regular payday
- Employee quits — pay next regular payday
Iowa New Hire Reporting
- Centralized Employee Registry
PO Box 10322
Des Moines, IA 50306-0322 - Phone: 877-274-2580
- Fax: 800-759-5881
Remit Withholding for Child Support here
- Phone: 877-274-2580
- E-mail: csrue@dhs.state.ia.us
Iowa Reciprocal States
- Illinois
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.