Iowa Code r. 875-216.1 - Employees subject to minimum wage

(1) Items required. Every employer shall maintain and preserve payroll or other records containing the following information and data with respect to each employee to whom the Act applies:

a. Name in full, as used for social security recordkeeping purposes, and on the same record, the employee's identifying symbol or number if such is used in place of name on any time, work, or payroll records;

b. Home address, including ZIP code;

c. Basis of pay by indicating the monetary amount paid on a per hour, per day, per week, per piece, commission on sales, or other basis;

d. Hours worked each workday and total hours worked each workweek (for purposes of this rule, a "workday" is any fixed period of 24 consecutive hours and a "workweek" is any fixed and regularly recurring period of seven consecutive workdays);

e. Total additions to or deductions from wages paid each pay period including employee purchase orders or wage assignments. Also, in individual employee records, the dates, amounts, and nature of the items that make up the total additions and deductions;

f. Date of payment and the pay period covered by payment.

(2) Reserved.

Notes

Iowa Code r. 875-216.1

29 CFR 516.2.

ARC 8748C, IAB 1/8/25, effective 2/12/25

Amended by IAB April 19, 2023/Volume XLV, Number 21, effective 5/24/2023 Adopted by IAB January 8, 2025/Volume XLVII, Number 14, effective 2/12/2025