252G.3 - EMPLOYER REPORTING REQUIREMENTS -- PENALTY.

        252G.3  EMPLOYER REPORTING REQUIREMENTS -- PENALTY.
         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.
         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.
      
         Section History: Recent Form
         93 Acts, ch 79, §5; 94 Acts, ch 1171, §37; 96 Acts, ch 1141, § 15;
      97 Acts, ch 175, § 89, 90; 98 Acts, ch 1170, §21
         Referred to in § 252G.4