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.

Terms Used In Iowa Code 252G.3

  • Compensation: means payment owed by the payor of income for:
  • Court: shall mean and include any court upon which jurisdiction has been conferred to determine the liability of persons for the support of dependents. See Iowa Code 252A.2
  • Days: means calendar days. See Iowa Code 252G.1
  • Employee: means a natural person who performs labor in this state and is employed by an employer in this state for compensation and for whom the employer withholds federal or state tax liabilities from the employee's compensation. See Iowa Code 252G.1
  • Employer: includes any governmental entity and any labor organization. See Iowa Code 252G.1
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Registry: means the central employee registry created in section 252G. See Iowa Code 252G.1
  • Rehire: means the first day for which an employee is owed compensation by the payor of income following a termination of employment lasting a minimum of six consecutive weeks. See Iowa Code 252G.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Unit: means the child support recovery unit created in section 252B. See Iowa Code 252G.1
  • United States: includes all the states. See Iowa Code 4.1
 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.