Virtually all employers are covered by the Iowa Employment Security Law and are therefore subject to the state unemployment insurance tax (IA Code Sec. 96.1 et seq.). Covered by the law are organizations that:
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• Acquired the business of a covered employer
• Are subject to the Federal Unemployment Tax Act (FUTA)
• Are agricultural employers and, in the current or preceding calendar year, paid $20,000 or more in wages during any quarter or employed at least 10 people on one day in each of 20 different weeks
• Are employers of domestic servants and paid cash wages of $1,000 or more in any quarter
Governmental bodies are covered except with regard to elected officials, judges, political appointees, prison inmates, and temporary emergency workers.
Employment not covered includes services performed by:
• Students working for the school that they attend or in a work-study program
• Participants in sheltered workshops or publicly operated work-relief or work-training programs
• People working for churches, associations of churches, or other church-controlled religious organizations
• Real estate agents and salespersons who work only for commissions
• Individuals selling consumer goods to resellers for house-to-house sales and individuals selling these goods house-to-house if paid a percentage of sales
• People working for their sons, daughters, or spouses, or by children under the age of 18 working for their parents