IA HF 74

Author

Bruce Hunter
State Capitol
Des Moines, IA 50319
515-256-8010
Bruce.Hunter@legis.state.ia.us
Author Detail Link
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Bill Text

Category

Employee Misclassification

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State

IA

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Summary

Increases certain penalties for employers misclassifying employees for unemployment compensation contribution purposes.

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Issue

This bill provides that if the Department of Workforce Development finds that an employer willfully failed to pay any contribution for state unemployment compensation with intent to defraud the Department, and that the failure to pay by the employer involved the misclassification of an employee’s wages on a federal 1099 record, for any subsequent finding by the Department of such a failure to pay by that employer involving the misclassification of an employee’s wages on a federal 1099 record, the additional contribution penalty required by Code section 96.14(2)(e) shall equal percent of the amount the employer failed to pay due to misclassification. Current law provides that such an additional contribution penalty equals 50 percent of the amount the employer failed to pay.

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Notes

Carries-over to 2018.

History

01/23/2017 Introduced and referred to House Committee on Labor.
01/31/2017 Referred to subcommittee in House Committee on Labor.