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All employers doing business in Iowa must report every newly hired and rehired employee to the Iowa Centralized Employee Registry (CER). Employers must report:

• Newly hired employees
• Rehired employees
• Full-time employees
• Part-time employees
• Temporary employees
• Seasonal employees

In addition, Iowa requires the reporting of certain independent contractors. You must report a contractor when:

• The contractor performs services in Iowa;
• Payments are not subject to income tax withholding;
• The contractor is required to receive a federal Form 1099-MISC (or applicable 1099 reporting); and
• The Iowa contractor reporting requirements are met.

If you are a multi-state employer, you may choose to report all new hires electronically to one designated state.

• Online (Recommended): Submit reports through the Iowa Centralized Employee Registry (CER).
• Fax: 800-759-5881
• Mail: Centralized Employee Registry (CER), P.O. Box 10322
  Des Moines, IA 50306-0322

Form 44-095:

Iowa Withholding Quarterly Tax Return

Employers required to withhold Iowa income tax from employee wages must file Form 44-095 to report the tax withheld during the quarter.

Form 44-095 must be filed each calendar quarter, even if no Iowa income tax was withheld during the reporting period.

• Online (Recommended): File Form 44-095 and make withholding tax payments through govconnect.iowa.gov
• Mail: Alcohol & Tax Compliance Division,
  Iowa Department of Revenue,
  PO Box 10471,
  Des Moines IA 50306-0411

The deadline to file Form 44-095 is the last day of the month following the end of
the quarter.

Quarterly:

• Q1: April 30
• Q2: July 31
• Q3: October 31
• Q4: January 31

Note: Employers assigned a monthly or semimonthly withholding payment frequency must still file Form 44-095 each calendar quarter through GovConnectIowa.

Form 65-5300:

Employer's Contribution & Payroll Report

Employers subject to the Iowa Employment Security Law must file Form 65-5300 each calendar quarter to report employee wages and unemployment insurance contributions.

Report wages paid to employees covered under Iowa law. Do not include independent contractors or other exempt workers.

Form 65-5300 must be filed each quarter, even if no wages were paid or no unemployment insurance contributions are due.

• Online (Recommended): File Form 65-5300 and make unemployment insurance tax payments electronically through My Iowa Unemployment Insurance (MyIowaUI).
• Mail: Unemployment Insurance Tax Bureau PO Box 4846,
  Des Moines, IA, 50306-4846

If paying by mail, submit a check or money order payable to Iowa Workforce Development along with the Payment Voucher

The deadline to file Form 65-5300 is the last day of the month following the end of each quarter.

• Q1: April 30
• Q2: July 31
• Q3: October 31
• Q4: January 31

Iowa does not impose a standard administrative penalty for late new hire reporting. Willfully failing to report a newly hired or rehired employee may be punishable by contempt of court under Iowa law.

Employers may also be subject to federal penalties of up to $25 per unreported employee, or up to $500 per employee if there is evidence of conspiracy to
avoid reporting.

To correct information after submitting a New Hire Report, contact the Iowa Centralized Employee Registry for assistance with updating or replacing the reported employee information.

• Penalty for Late Filing or Late Payment
  • Late Filing: A 5% penalty applies if you fail to file Form 44-095 by the due date and pay less than 90% of the correct tax due.
  • Late Payment: A 5% penalty applies if you pay less than 90% of the correct tax due by the
    due date.
• Interest: Interest accrues on unpaid tax until the balance is paid in full. For the 2026 tax year, the interest rate is 10% annually.

To correct a previously filed Form 44-095, submit an amended return through GovConnectIowa. Report the corrected totals for the entire quarter rather than only the changes.

If additional tax is due, submit the payment along with any applicable interest through GovConnectIowa.

Penalty for Late Filing or Late Payment

• Late Filing: The penalty is the greater of $35 or the applicable penalty amount based on the number of days the report is delinquent.
  • 1–60 days late: 0.001
  • 61–120 days late: 0.002
  • 121–180 days late: 0.003
  • 181–240 days late: 0.004
  • 241 days or more: 0.005
• Interest: Interest accrues on unpaid unemployment insurance contributions at a daily rate of 0.0003333 until the balance is paid in full.

To correct a previously filed Form 65-5300, submit Form 68-0061 (Employer's Wage Adjustment Report) electronically through My Iowa Unemployment Insurance (MyIowaUI).

Report the corrected wage information for the applicable quarter to ensure employee wage records and unemployment insurance contributions are
updated accurately.