Iowa Compliance and Regulatory Resources

50 percent of business owners say it’s extremely or very challenging to maintain regulatory compliance.¹ Paychex strives to make it easier by offering compliance resources for businesses in Iowa. Learn more about the compliance requirements your business may need to understand, including tax rates and limits, workplace safety, and more.

Get Compliance Help

Scroll Down

To Discover More

State Tax Rates and Limits

State Supplemental Withholding Rate*
3.8%
2025 IA Withholding tables

State Unemployment Taxable Wage Base Limit
$39,500

State Unemployment Rate Range for Employers
0.0% to 7.0%

State Unemployment New Employer Rate
1.0% New Employer, 7.0% Construction

State Hourly Minimum Wage
$7.25

State Minimum Wage for Tipped Employees
$4.35
IA wage and hour information

State Tax ID Registration

Withholding Registration

Registration instructions for Iowa state withholding.

A letter with your Iowa Withholding Permit ID could be available electronically as early as one business day following completion of your registration. Allow up to six (6) weeks to receive a physical letter in the mail.
Iowa Withholding Permit Account Numbers can be in one of two formats:
- XXXXXXXXX (9 digits), or
- XX-XXXXXXXXXX (12 digits)

State Unemployment Insurance (SUI) Registration

Registration instructions for Iowa SUI.

Once registration is complete, you will arrive at a confirmation page. Take a screenshot.
- SUI Tax Account Number format: 00XXXXXX (two zeros and six digits)

Entering your account numbers in Paychex Flex: Enter your new account numbers in Paychex Flex^® and email your registration confirmation documents to your Paychex Service Professional.