Iowa Compliance and Regulatory Resources

Over 50% of business owners find regulatory compliance extremely challenging.¹ Paychex helps make it easier by offering resources like automated compliance notifications and an enhanced HR library. Learn more about Iowa requirements like tax rates and limits, workplace safety, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
3.8%
2025 IA Withholding tables

State Unemployment Taxable Wage Base Limit
$20,400

State Unemployment Rate Range for Employers
0.0% to 5.4%

State Unemployment New Employer Rate
1.0% New Employer, 5.4% 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.