IA HF2319

Employers owned entirely by members of the Old Order Amish church or other recognized Amish congregations may exempt their workers from state unemployment insurance eligibility by certifying sincere religious objections to governmental insurance programs.

Qualifying employers must obtain written acknowledgments from all employees hired on or after the effective date confirming they understand their work will not count toward unemployment benefits eligibility.

Employers must file an annual election with the Iowa Department of Workforce Development, which remains in effect until revoked by the employer or terminated by the department for non-compliance.

The exemption applies only to state unemployment insurance and does not relieve employers of federal unemployment insurance obligations or other state/federal tax and employment requirements.

The law applies to service performed on or after the effective date for employers who successfully file and maintain their election with the department.