State Web Site:  www.iowa.gov
   
General Business Requirement:

Apply to the Secretary of State for a Certificate of Authority to conduct business in Iowa.

Business Entity Registration Forms

 
Licensing/Registration:

None required.

Unemployment Insurance:

Iowa - UI Tax Registration Form

Iowa - UI Tax Information for Employers

New Employer Rate (2009) = 1.0%
Wage Limit (2009) - $ 23,700
Employer/Reporting Unit for SUTA contributions:  PEO can submit reports, but must use client account number and experience rate, unless it can prove it is the sole, common law employer of all client site employees.

Agency Web Site:  Iowa Unemployment Insurance (UI) Services Division

State Taxes:

Iowa - Business Tax Registration (PDF Form)

Iowa - Business Tax Registration (On-Line)
    
Agency Web Site:  Iowa Dept. of Revenue

Workers’ Compensation:

Rating Bureau – NCCI

State Specific Requirements for PEO
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Workers’ compensation coverage can be provided by the PEO or client/co-employer.

Exclusive remedy benefits apply to both PEO and client/co-employer, assuming all employees are covered.

Agency Web Site:  Iowa Division of Workers' Compensation

Benefit Plans:

PEO and/or client can sponsor fully insured benefit plans.

A PEO sponsored self-funded benefit plan is not specifically addressed in Iowa laws or regulations, but may be considered a MEWA.

Agency Web Site:  Iowa Insurance Division