To help locate persons subject to child-support orders, employers must report the name, address, social security number, and date of birth of each new or rehired employee to a centralized employee registry administered by the Department of Human Services (IA Code Sec. 252G.1 et seq.). The report is due within 15 days of hiring. Employers are also required to include information on each new employee's eligibility for dependent healthcare coverage.
Independent contractors. Employers must report an independent contractor as a new hire within 15 days after both of the following conditions are met:
• Payment to the contractor occurs more often than one each calendar year; and
• A single payment for at least one of the contracts between the employer and the contractor exceeds the amount required for the employer to file a 1099-MISC with the IRS.
An independent contractor:
• Is an individual (not a corporation or other legal entity) and is 18 years of age or older;
• Performs work in Iowa;
• Is paid income that is not subject to income ...