Employment Regulations

Child Labor Act

Iowa law requires a child labor form (work permit) be signed and filed between employer and the parent for children under the age of 16. A work permit is also required for children ages 12 through 16 working migrant labor. Employers may require youth ages 16 and older have a Certificate of Age on file. For more information, contact Labor Services Division at 515-281-6374. Children ages 14 and 15 may work certain hours of the day and may not work more than eight hours on weekends.

The Division of Labor Services

Employee vs. Independent Contractor, Dan Burden, Iowa State University Value Added Agriculture Program, October 2008

Occupational Safety and Health

Businesses employing 11 or more employees must maintain records in accordance with OSHA.

Iowa Occupational Safety and Health Enforcement 
Division of Labor Services 

Phone 515-242-5870

Unemployment Insurance

The employer is required to pay unemployment insurance it 1) one or more employees perform covered services for any portion of a day in at least 20 different calendar weeks; 2) The business has a total payroll of $1,500 or more in any calendar quarter for covered services; 3) Ag laborers are paid cash wages of $20,000 or more in any quarter of the current or pervious calendar year. Or 10 or more workers are employed in some portion of a day in 20 separate weeks in the current calendar year or the preceding calendar year.

Unemployment Insurance Service Tax Bureau 
Iowa Workforce Development 

515-281-5339 
800-972-2024 
iwduitax@iwd.iowa.gov

Wages

Minimum Wage Law 
Effective April 1, 2007, the required minimum wage was increased to $6.20 per hour. On Jan. 1, 2008, the wage is $7.25.

Wages & Income Information
Iowa Workforce Development

Income Tax Withholding 
The federal Internal Revenue Service requires employers to deduct and withhold taxes on wages paid to employees.

Workers’ Compensation Insurance

An employer is required to provide workers’ compensation coverage for persons working in agriculture if the total cash payroll to certain employees equals or exceeds $2,500 during the prior calendar year. An independent contractor is not an employee and is not covered by workers’ compensation. Workers’ compensation coverage may be purchased through most insurance agents who write property and casualty insurance.

Division of Workers’ Compensation, Iowa Workforce Development 
515-725-4120
1-800-645-4583