Iowa payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

State Employer Identification Number and state/local tax IDs
Tax rates - State tax offices set these rates based on the type, age, and size of your business
TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

Let Middesk handle your state tax registrations

Want help registering your business with state agencies? We've partnered with Middesk to make it simple for you to stay compliant in your state — and every state — when hiring employees.

Register with state agencies and get the tax IDs you need within minutes
Manage all your government accounts in one place using Middesk's intuitive platform
Stay compliant by managing agency mail and notices from your Middesk dashboard
Foreign Qualify with the Secretary of State to create payroll tax accounts

Learn more about Middesk

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Iowa Employers.

Information OnPay needs from you

Use this checklist to make sure you’ve covered everything required to set up your account as an Iowa employer, so OnPay can accurately file and pay taxes on your behalf:

All Iowa employers	What is this?
Make sure your business is registered with the Iowa Department of Revenue	Allows your business to file and pay taxes in Iowa More info >
Make sure your business is registered with the Iowa Workforce Development	Allows your business to pay required unemployment insurance in Iowa More info >
Provide OnPay with your Iowa Withholding Permit Number	The 9-digit permit number issued by the Iowa Department of Revenue More info >
Provide OnPay with your Iowa Unemployment Insurance (UI) Account Number	A 6-digit number unique to your account with the Iowa Workforce Development More info >
Provide OnPay with your Iowa Unemployment Contribution Rate	A tax rate you receive annually from the Iowa Workforce Development More info >

Taxes and filings OnPay handles for Iowa Employers

Withholding Tax

Form 44-105	Withholding Payment Voucher	- Monthly
Form 44-095	Iowa Withholding Tax Quarterly Return		- Quarterly
Form 44-007	Verified Summary of Payments (VSP) Report		- Annual
State W-2	Wage and Tax Statement		- Annual

Unemployment Insurance Tax

65-5300	Employer's Contribution and Payroll Report	- Quarterly
68-0434	Payment Voucher	- Quarterly

Other

New Hire Report (Filing)

Iowa Report of New Hires

- As required

Where you can find the tax account numbers you need

If you are an existing employer who has previously run payroll in Iowa, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.

If you are a new employer in Iowa, you will need to register your business with the Iowa Department of Revenue and Iowa Workforce Development. This must be completed for OnPay to be able to file and pay your Iowa taxes.

Iowa Withholding Permit Number and Business eFile Number

Existing Iowa Employer:

You can find your Withholding 9-digit Permit Number on notices received from the Iowa Department of Revenue

Permits issued before November 15, 2021 may have a 12-digit number, however, the Department recommends using the 9-digit number when possible. As part of the Department's efforts to modernize technology, new 9-digit permit numbers were assigned as accounts were migrated into GovConnectIowa.

If you cannot find this number, please call the agency at 515-281-3114 or 800-367-3388

New Iowa Employer: Register with the Iowa Department of Revenue

Register online with the Iowa Department of Revenue
You will receive your Withholding Permit Number and Filing Frequency immediately after completing the online registration

Unemployment Insurance (UI) Account Number and Contribution Rate