Regular-payday statement
On each regular payday, show hours worked, wages earned, and deductions made. Federal-overtime-exempt employees need not have hours shown unless hours-based pay applies.
See details →IOWA PAYROLL RESOURCES · IA · REVIEWED 2026-10-03
Iowa Payroll &
Pay Statement Guide
Review Iowa’s regular-payday statement rule, the employee request for an itemized computation statement, 2026 withholding, the reduced 2026 unemployment wage base, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Every regular paydayIowa requires a statement showing hours worked, wages earned, and deductions.
UI wage base cut to $20,400Iowa’s 2026 unemployment taxable wage base dropped from $39,500 to $20,400.
Reviewed 2026-10-03Checked against current Iowa government sources.
AT A GLANCE
What distinguishes Iowa pay-period records
Iowa Code § 91A.6(4) requires the employer, on each regular payday, to provide each employee a statement showing the hours the employee worked, the wages earned, and the deductions made. Hours need not be shown for employees exempt from federal overtime unless the employer pays them overtime, a bonus, or another payment based on hours worked. Separately, § 91A.6(3) gives employees the right to request a written, itemized statement explaining how wages and deductions were computed, due within ten working days.
State income tax withholding
Use the Iowa Department of Revenue’s 2026 withholding formula and tables, revised for tax year 2026, together with the 2026 IA W-4.
View Iowa withholding information →Unemployment insurance
For 2026, Iowa uses Table D—the lowest table allowed by law—with a $20,400 taxable wage base. New non-construction employers are assigned the Table D rank-4 rate (not below 1.000%); new construction employers receive the rank-9 rate.
View Iowa UI tax information →Workers’ compensation
Iowa generally requires employers to carry workers’ compensation insurance or qualify as self-insured, with statutory exceptions for certain employment.
View workers’ compensation compliance →STATE PAYROLL OVERVIEW
What makes Iowa different from other pay-statement jurisdictions
Iowa’s Wage Payment Collection Law pairs a short regular-payday statement with a more detailed on-request statement. The payday statement must show hours worked, wages earned, and deductions. If an employee asks, the employer must, within ten working days, furnish a written itemized statement—or access to one—listing earnings and deductions for each pay period in which deductions were made, with an explanation of how wages and deductions were computed. The two requirements should not be merged into one field list.
Iowa also specifies delivery options for the payday statement. An employer may mail it, deliver it by secure electronic transmission or other secure electronic means, deliver it at the workplace during normal working hours, or make it available for electronic viewing with free, unrestricted access to a printer. An employee who cannot receive a statement by secure electronic means may give written notice to receive it another way.
Iowa’s 2026 unemployment changes are significant. Senate File 607 (2025) changed the wage-base formula, reducing the 2026 taxable wage base to $20,400 from $39,500, and replaced the prior eight rate tables with four. Table D applies to private employers in 2026.
PAYROLL REQUIREMENTS CHECKLIST
The Iowa requirements checklist
When a statement is required
Provide a statement to each employee on each regular payday under Iowa Code § 91A.6(4).
Information to include
Show hours worked, wages earned, and deductions made. For employees exempt from federal overtime, hours are required only if the employer pays overtime, a bonus, or another hours-based payment.
Requested itemized statement
On request, furnish within ten working days a written itemized statement of earnings and deductions for each affected pay period, with an explanation of how wages and deductions were computed.
Other employer obligations
Apply Iowa withholding, unemployment contributions on the 2026 wage base, workers’ compensation, and payroll-record requirements separately from the statement rule.
PAYROLL RECORDS IN PRACTICE
How Iowa treats the statement after payday
Permitted delivery methods
Mail, secure electronic transmission or other secure electronic means, delivery at the workplace during normal working hours, or electronic viewing with free and unrestricted printer access. An employee unable to receive a secure electronic statement may give written notice to receive it another way.
Supporting records
Keep the payroll records needed to answer a ten-working-day request for an itemized computation statement, together with withholding, unemployment, and workers’ compensation records.
USE THE 2026 IOWA FORMULA — NOT A FLAT SHORTCUT
Use the 2026 Iowa withholding formula and IA W-4
Iowa taxes individual income at a flat rate, but withholding still depends on the Department of Revenue’s formula, the employee’s IA W-4 marital status and allowances, and payroll frequency. The 2026 formula and IA W-4 were revised for tax year 2026. Use the 2026 materials rather than applying the flat rate directly to gross wages.
LOCAL CONSIDERATIONS
Iowa payroll is driven mainly by state rules
The primary sources reviewed for this page did not identify a municipal wage-withholding tax or local minimum-wage ordinance that changes payroll calculations in Des Moines, Cedar Rapids, Davenport, or Iowa City.
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Des Moines, Cedar Rapids, and Iowa CityApply statewide statement, withholding, unemployment, and workers’ compensation rules.
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Quad Cities and Illinois residentsEmployers near the Illinois border should review the Iowa–Illinois reciprocal agreement for qualifying Illinois residents working in Iowa.
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Construction employersNew construction employers receive a different new-employer unemployment rate under Table D than other new employers.
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Exempt employeesFor federal-overtime-exempt employees, track whether any hours-based pay applies, because that determines whether hours must appear on the payday statement.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Iowa payroll records
1Confirm statement contentDetermine whether hours must appear (non-exempt, or exempt with hours-based pay).›
2Enter payroll detailsAdd hours, wages earned, deductions, IA W-4 information, and pay dates.›
3Review withholding and UIApply the 2026 Iowa formula and the $20,400 2026 unemployment wage base.›
4Generate and deliverComplete the Pay Run and deliver the statement by a permitted method.›
5Keep supporting recordsRetain records sufficient to answer an itemized computation request within ten working days.›
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OFFICIAL IOWA SOURCES USED FOR THIS PAGE
Official Iowa sources used for this page
01
Iowa Code · § 91A.6
Primary authority for the regular-payday statement, on-request itemization, and delivery methods.
02
Iowa Department of Revenue · Withholding Tax Information
2026 withholding formula, tables, and IA W-4.
03
Iowa Workforce Development · Unemployment Insurance Taxes
Table D for 2026 and new-employer rate assignment.
04
Iowa Workforce Development · 2026 UI Rate Announcement
Official announcement that 2026 rates are drawn from Table D.
05
Iowa Division of Workers’ Compensation · Compliance
Official employer coverage and compliance information.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Iowa sources and is periodically reviewed against current agency guidance. We use the Iowa Code, Department of Revenue withholding materials, Iowa Workforce Development unemployment-tax publications, and workers’ compensation compliance guidance whenever available.
FREQUENTLY ASKED QUESTIONS
Iowa pay-statement FAQ
Does Iowa require a pay statement every payday?
Yes. Iowa Code § 91A.6(4) requires a statement on each regular payday showing hours worked, wages earned, and deductions made.
Do exempt employees need hours on an Iowa pay statement?
Not unless the employer pays them overtime, a bonus, or another payment based on hours worked. In that case, show the hours or payments as applicable.
Can an Iowa employee request a more detailed statement?
Yes. Within ten working days of a request, the employer must furnish a written itemized statement of earnings and deductions with an explanation of how they were computed.
Can Iowa pay statements be electronic?
Yes. Iowa permits secure electronic transmission or electronic viewing with free, unrestricted printer access. An employee unable to receive a secure electronic statement may request another method in writing.
What is Iowa’s 2026 unemployment wage base?
$20,400, down from $39,500 in 2025. Rates for 2026 are drawn from Table D, the lowest table allowed by law.
Does Iowa have local payroll taxes?
The primary sources reviewed did not identify a municipal wage-withholding tax in Iowa’s major cities.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare an Iowa Pay Run, review hours, deductions, and 2026 withholding before completion, and keep the applicable Iowa sources with your payroll workflow.