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 may submit a copy of the new employee's Iowa W-4 form or other Department-authorized form. 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 withholding for child support;and
• Is an individual for ...