IA SF2046

Employers must obtain advance written authorization from employees before making any wage deductions, and employers bear the burden of proving deductions are lawful.

Employers must notify employees at hiring about wages, paydays, and wage calculation methods for task-based, piece-rate, or mileage-based pay.

Employers must provide detailed pay statements each payday showing hours worked, wages earned, deductions made, and specific information for commission-based or mileage-based employees.

Payroll records must be maintained for three calendar years; failure to maintain records creates a rebuttable presumption the employer did not pay minimum wage.

Employees may recover unpaid wages, liquidated damages equal to the unpaid amount, and attorney fees through civil action or administrative complaint.