IA SF147

Shifts burden of proof to employers to establish that wage deductions are lawful and requires advance written authorization from employees before making any deductions

Requires employers to provide detailed pay statements showing hours worked, wages earned, and deductions, with additional requirements for employees paid by commission, percentage of sales, miles, or loads

Extends the statute of limitations for filing wage complaints from one year to three years and requires the director to investigate all written complaints (previously discretionary)

Expands anti-retaliation protections to cover employees and other persons who exercise rights under the law, with a rebuttable presumption of retaliation for adverse actions taken within 90 days, and minimum penalties of $150 per day of violation

Creates safe harbor for employers who inadvertently violate the law if the director determines the violation was isolated, the employer acted in good faith, and the violation is corrected within 14 days; effective date January 1, 2026