IA SSB1165

Employers must maintain employee records for unemployment insurance purposes for three years after the calendar year in which remuneration was paid or due

Department of Workforce Development must conduct field audits of employers to verify compliance with unemployment insurance requirements, with reasonable advance notice and a preaudit interview required

Records subject to audit include individual pay records, W-2 and 1099 forms, cash disbursement journals, check registers, federal and state tax returns, and business licenses

Employer field auditors must conduct detailed audits of check stubs, time cards, or equivalent documents for at least one employee for at least one quarter, with expanded audits permitted if discrepancies are found

Employers may contest audit decisions regarding applicability of unemployment insurance requirements to employees, and in disputed cases auditors may access records for calendar quarters within three years prior to the audit notice