🇺🇸 IOWA STATE LAW – 2026 UPDATE

Iowa Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Iowa

Iowa remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

Iowa generally follows federal employment standards in many areas, with the state having adopted the federal minimum wage and federal overtime rules. According to official state sources, Iowa has relatively minimal state-specific employment regulations compared to some other states.

General Employment Law Characteristics (as of 2025-2026)

Based on information from the Iowa Department of Inspections, Appeals, & Licensing and Iowa Workforce Development:

Wage & Hour:

  • State minimum wage: $7.25/hour (matches federal minimum)
  • Overtime: Follows federal FLSA standards
  • Meal/rest breaks: Not required by state law for adults

Leave Programs:

  • Paid sick leave: Not mandated by state law
  • Paid family leave: Not mandated by state law
  • Vacation pay: Not required, but accrued vacation must be paid upon termination per agreement

Workers’ Compensation:

  • Generally required for employers with one or more employees
  • Administered by Division of Workers’ Compensation

Taxes:

  • State income tax: Progressive rates 
  • Unemployment insurance: Required for most employers

Employment Relationship:

  • At-will employment state (with exceptions)
  • No non-compete restrictions for certain healthcare professionals

These are general starting points. Specific applicability depends on employer size, industry, employee classification, and other factors. Consult Iowa Workforce Development, the Division of Workers’ Compensation, or legal counsel for guidance on specific situations.

Official State Agencies

Iowa Department of Inspections, Appeals, & Licensing (DIAL)

The primary agency administering employment and workers’ compensation laws in Iowa.

Contact Information:

Note: For official interpretations of Iowa employment law, contact the appropriate division. For legal advice on how laws apply to your specific situation, consult a licensed attorney.

Iowa Workforce Development

Administers unemployment insurance, wage payment laws, and certain labor standards.

Contact Information:

Iowa Office of Civil Rights

Administers the Iowa Civil Rights Act and investigates discrimination complaints.

Contact Information:

  • Website: https://icrc.iowa.gov/
  • Phone: (515) 281-4121
  • Toll-free: (800) 457-4416
  • Address: Grimes State Office Building, 400 East 14th Street, Des Moines, IA 50319

Major State Employment Statutes

The following statutes are commonly referenced in Iowa employment matters. This is general information and does not constitute legal interpretation.

1. Iowa Wage Payment Collection Law

Statutory Citation: Iowa Code Chapter 91A
Official Source: https://www.legis.iowa.gov/docs/ico/chapter/91A.pdf

General Provisions (as stated in the statute):

  • Employers must pay wages on regularly scheduled paydays
  • Payment must occur within 12 days (excluding Sundays and legal holidays) after the end of the pay period
  • Upon termination or suspension, final wages are due on the next regular payday
  • If wages include commission, employers must pay the difference within 30 days of termination
  • Accrued vacation must be paid per agreement or policy

Application to Remote Work: These provisions generally apply to all employees working in or for Iowa employers, regardless of work location. Specific applicability depends on employment relationship and agreement terms. Consult Iowa Workforce Development or legal counsel for guidance.

Source: Iowa Code § 91A.4

2. Iowa Workers’ Compensation Law

Statutory Citation: Iowa Code Chapter 85
Effective Date: Various amendments through 2025
Official Source: https://www.legis.iowa.gov/docs/ico/chapter/85.pdf

General Overview: According to the Iowa Division of Workers’ Compensation, this law generally requires most employers with one or more employees to maintain workers’ compensation insurance. Coverage provides medical benefits and wage replacement for work-related injuries and illnesses.

Coverage typically includes: Most employees performing work in Iowa
Exemptions may include: Independent contractors, certain family members, some agricultural workers, and other specific categories outlined in Iowa Code § 85.1

Note: Coverage determinations are fact-specific. Employers should consult the Workers’ Compensation Division or legal counsel to determine their obligations.

Source: Iowa Division of Workers’ Compensation – https://dial.iowa.gov/hearings/workers-comp

3. Iowa Civil Rights Act

Statutory Citation: Iowa Code Chapter 216
Administering Agency: Iowa Office of Civil Rights
Official Source: https://www.legis.iowa.gov/docs/ico/chapter/216.pdf

General Overview: The Iowa Civil Rights Act prohibits discrimination in employment, housing, public accommodations, education, and credit practices.

Protected Classes in Employment (as of July 1, 2025):

  • Race
  • Color
  • Creed
  • Sex (defined as binary, based on sex assigned at birth)
  • Sexual orientation
  • National origin
  • Religion
  • Age (18 and older)
  • Physical disability
  • Mental disability
  • Pregnancy

Important 2025 Change: Effective July 1, 2025, Senate File 418 removed “gender identity” as a protected class under Iowa state law. However, gender identity remains protected under federal Title VII per the U.S. Supreme Court decision in Bostock v. Clayton County. Some Iowa municipalities (Ames, Cedar Rapids, Davenport, Des Moines, Iowa City) maintain local protections for gender identity.

Employer Coverage: Generally applies to employers with four or more employees.

Filing Deadline: 300 days from the discriminatory incident

Note: Federal anti-discrimination laws may also apply. Consult the Iowa Office of Civil Rights, the EEOC, or legal counsel for guidance on compliance with both state and federal requirements.

Sources:

Employee Classification Standards

Iowa’s Approach to Classification

Iowa does not have a single unified worker classification test that applies across all contexts. Different tests may apply depending on the purpose:

  • Unemployment Insurance: Iowa follows certain statutory tests under Iowa Code Chapter 96
  • Workers’ Compensation: Iowa Code Chapter 85 provides specific criteria
  • Tax Purposes: Federal IRS standards typically apply, with Iowa generally following federal determinations
  • Wage and Hour: Federal FLSA economic realities test

Statutory Authority (Unemployment Insurance): Iowa Code § 96.19(18)
Statutory Authority (Workers’ Compensation): Iowa Code § 85.61
Official Source: Iowa Workforce Development – https://www.iowaworkforcedevelopment.gov/

General Framework – Unemployment Insurance Context

According to Iowa Workforce Development, Iowa law provides that an individual is generally an “employee” for unemployment insurance purposes unless they meet specific criteria for independent contractor status.

The analysis typically examines factors such as:

Control Factors:

  • Whether the hiring party has the right to control how work is performed
  • Whether the worker operates independently
  • Whether the worker provides services as a separate business

Economic Factors:

  • Whether the worker has an opportunity for profit or loss
  • Whether the worker makes significant business investments
  • Whether the work is part of the hiring party’s regular business

Note: These factors are illustrative. Actual determinations require comprehensive analysis of all circumstances.

Remote Work Classification Considerations

For remote workers, classification analysis may involve additional complexities:

  • Physical work location versus business location
  • Nature of supervision and control in remote settings
  • Level of independence in virtual work environment
  • Integration of work into hiring party’s business

These factors do not change the legal tests but may affect how tests are applied to remote work situations.

Important: Classification of remote workers should be reviewed with legal counsel and tax professionals familiar with Iowa law, federal law, and the specific circumstances involved.

Potential Consequences of Misclassification

According to Iowa Workforce Development and other official sources, worker misclassification may result in:

For Employers:

  • Potential liability for unpaid unemployment insurance taxes
  • Possible workers’ compensation premium adjustments
  • Potential wage and hour claim exposure
  • Possible penalties and interest
  • State and federal tax implications

For Workers:

  • May affect unemployment benefit eligibility
  • May affect workers’ compensation coverage
  • May affect wage and hour law protections
  • May affect access to employee benefits

Note: Specific consequences depend on many factors including the nature and extent of misclassification.

Resources for Classification Guidance

For questions about worker classification:

Classification is a legal and tax determination that requires professional guidance. The information above is for general educational purposes and does not constitute classification analysis or legal advice.

Minimum Wage Requirements

Current Rate Information

According to the Iowa Department of Inspections, Appeals, & Licensing (DIAL), Iowa has adopted the federal minimum wage.

2025–2026 Minimum Wage:

Effective Date Rate Authority
Since January 1, 2008 $7.25/hour Federal FLSA

Source: Iowa Division of Labor – https://dial.iowa.gov/

Note: Iowa’s minimum wage has matched the federal minimum wage since 2008 and is not expected to increase independently of federal changes.

Small Business Exemption

According to Iowa law, the minimum wage does not apply to certain small retail and service businesses:

Exemption Criteria:

  • Annual gross revenue under $300,000
  • Exceptions to exemption: Certain business types are NOT exempt even if under $300,000, including:
    • Dry cleaners
    • Construction businesses
    • Hospitals
    • Other specified industries

Source: Iowa Administrative Rules

Important: Exemption determinations are fact-specific. Businesses should consult DIAL or legal counsel to determine if this exemption applies to their operations.

Tipped Minimum Wage

Iowa allows employers to pay a reduced cash wage to tipped employees, provided tips bring total compensation to at least the full minimum wage.

Tipped Employee Rate:

  • Cash wage: $4.35/hour minimum
  • Tip credit: Up to $2.90/hour
  • Required total: Must reach $7.25/hour with tips

Eligibility: Applies only to workers who customarily and regularly receive at least $30 per month in tips.

Employer Obligations:

  • Must pay at least $4.35/hour cash wage
  • Must ensure tips plus wages equal minimum $7.25/hour
  • Must make up any difference if tips are insufficient

Source: Federal FLSA regulations as adopted by Iowa

Training/Subminimum Wage

Iowa allows certain employers to pay a subminimum wage during an initial training period:

Training Wage:

  • Rate: $6.35/hour
  • Duration: First 90 days of employment only
  • Eligibility: Administrative and supervisory employees paid on salary basis

Note: This provision has specific requirements. Consult DIAL or legal counsel before implementing training wage provisions.

Source: Iowa Administrative Rules

Application to Remote Workers

According to general legal principles regarding minimum wage:

  • Minimum wage typically applies based on where work is physically performed
  • A worker performing work from a location in Iowa would generally be subject to Iowa minimum wage requirements (currently federal minimum)
  • Employer’s business location alone generally does not determine which state’s minimum wage applies

However: Specific situations may vary based on multiple factors including:

  • Nature of employment relationship
  • Multi-state work arrangements
  • Applicable wage payment agreements

Employers with remote workers should consult Iowa Workforce Development or legal counsel for guidance on particular circumstances.

No Local Minimum Wages in Iowa

Unlike some states, Iowa localities do not have authority to set minimum wages higher than the state/federal rate. The $7.25/hour federal minimum wage applies statewide.

Comparison to Neighboring States (2025):

State 2025 Minimum Wage Notes
Iowa $7.25 Matches federal
Illinois $15.00 State minimum
Minnesota $10.85 State minimum (large employers)
Wisconsin $7.25 Matches federal
Missouri $13.75 State minimum
Nebraska $12.00 State minimum

This comparison is for reference only. Each state’s laws apply based on where work is performed.

Exemptions from Minimum Wage

Certain categories of workers may be exempt from minimum wage requirements under federal and Iowa law:

Common Exemptions:

  • Executive, administrative, and professional employees meeting FLSA criteria
  • Outside sales employees
  • Certain computer professionals
  • Some seasonal and recreational establishment employees
  • Agricultural workers meeting specific criteria
  • Certain student workers in specific programs

Important: Exemptions are narrowly construed. Job title alone does not establish exemption status. Meeting salary thresholds alone is insufficient—duties tests must also be satisfied.

Consult the U.S. Department of Labor or legal counsel for determination of exemption status.

Resources for Current Information

For minimum wage questions:

Minimum wage compliance depends on many factors including employer size, employee type, work location, and industry. This information is general background only. Consult official sources and legal counsel for specific compliance obligations.

Overtime and Break Requirements

A. Overtime Standards

Governing Framework

Iowa does not have separate state overtime laws. Instead, employers must comply with the federal Fair Labor Standards Act (FLSA).

Federal Authority: 29 U.S.C. § 207
Regulations: 29 C.F.R. Part 541
Iowa Reference: Iowa follows FLSA

General Overtime Threshold (per FLSA):

  • Triggered after: 40 hours in a workweek
  • Rate required: 1.5 times the regular rate of pay for non-exempt employees
  • Daily overtime: Not required (no overtime for hours beyond 8 in a single day)

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/overtime

Application to Remote Workers

Overtime regulations apply based on the employment relationship and exemption status, not work location. Remote workers performing non-exempt work would generally be subject to the same overtime requirements as on-site workers.

Challenges for Remote Work:

  • Tracking actual hours worked in remote settings
  • Determining compensable time for activities outside traditional work hours
  • Managing after-hours communications and work

Employers should develop clear time-tracking systems and policies for remote workers, in consultation with legal counsel.

Calculating Compensable Time

According to federal guidance, “hours worked” for overtime purposes may include:

  • Time actually performing job duties
  • Required meetings and training (including virtual)
  • Time waiting to perform work, in some circumstances
  • On-call time, depending on restrictions placed on employee
  • Brief periods working outside scheduled hours

Remote Work Considerations:

Activities that may raise compensability questions:

  • Responding to after-hours emails or messages
  • Participating in virtual meetings outside regular hours
  • On-call time while at home
  • Work performed during meal breaks

These determinations are fact-specific and depend on factors such as whether the employee is required to engage in the activity and whether it is integral to their principal duties.

Consult wage-hour counsel for guidance on tracking and compensating remote workers.

Source: U.S. Department of Labor Field Operations Handbook

Overtime Exemptions

The FLSA provides exemptions from overtime requirements for certain employees. Iowa follows federal exemption standards.

Executive, Administrative, and Professional (EAP) Exemptions

To qualify for EAP exemptions, employees generally must satisfy three tests:

1. Salary Basis Test:

  • Must be paid a predetermined salary amount
  • Salary cannot be reduced based on quality or quantity of work
  • Subject to limited exceptions

2. Salary Level Test (2025-2026):

  • Federal minimum: $844 per week ($43,888 annually) as of July 1, 2024
  • Note: This threshold has been subject to legal challenges. Verify current requirements with the U.S. Department of Labor.

3. Duties Test:

  • Must perform exempt-level duties as primary job function

Common Exempt Duties:

Executive:

  • Primary duty is management of enterprise or department
  • Regularly directs work of two or more employees
  • Has authority to hire/fire or recommendations given particular weight

Administrative:

  • Primary duty is office/non-manual work directly related to management or business operations
  • Exercises discretion and independent judgment on significant matters

Professional:

  • Work requires advanced knowledge in field of science or learning
  • Knowledge customarily acquired through prolonged specialized education
  • Or creative professional work requiring invention, imagination, or talent

Important: Job titles do not determine exemption status. All three tests must be satisfied. Partial exemption does not exist under FLSA.

Source: 29 C.F.R. § 541

Computer Professional Exemption

The FLSA provides a specific exemption for certain computer professionals.

Compensation Requirements (2025):

  • Salary option: $844 per week minimum ($43,888 annually)
  • Hourly option: $27.63 per hour minimum

Plus Duties Test:

  • Systems analysis, design, or programming
  • Design or development of computer programs/systems
  • Combination of the above requiring similar skill level

Note: This exemption does not apply to employees who manufacture or repair computer hardware or to help desk workers.

Source: 29 C.F.R. § 541.400

Other Common Exemptions

  • Outside Sales: Employees whose primary duty is making sales away from employer’s place of business
  • Highly Compensated Employees: Specific provisions for employees earning over certain thresholds
  • Certain Transportation Workers: Drivers and other transportation employees (complex rules apply)

Critical Reminder: Exemptions are narrowly interpreted. Misclassification can result in significant back pay liability. Professional guidance strongly recommended for all classification decisions.

B. Meal and Rest Break Requirements

Iowa Has No State Break Requirements for Adults

According to Iowa law, employers are not required by state statute to provide meal or rest breaks for employees age 16 and older.

What this means:

  • No state law mandates breaks for adult workers
  • Employers may choose to provide breaks voluntarily
  • If breaks are provided, federal rules govern whether they must be paid
  • Minor employees (under 16) have different requirements

Source: Iowa Workforce Development

Federal Break Rules (If Employer Voluntarily Provides Breaks)

If an Iowa employer chooses to offer breaks, the FLSA provides guidance on compensation:

Short Breaks (5-20 minutes):

  • Generally must be counted as compensable work time
  • Must be included in overtime calculations
  • Cannot be deducted from hours worked

Bona Fide Meal Periods (typically 30+ minutes):

  • May be unpaid if certain conditions are met:
    • Employee is completely relieved of all duties
    • Employee is free to leave workstation
    • Period is long enough to enable employee to use time for own purposes

Important: If employee performs any work during a meal period, the entire period may become compensable time.

Source: 29 C.F.R. § 785.18-19

Breastfeeding Break Requirements (Federal)

The FLSA requires employers to provide reasonable break time for nursing employees.

Requirements:

  • Reasonable break time to express milk
  • Private location (not a bathroom) shielded from view
  • Applies for one year after child’s birth
  • Breaks may be unpaid unless employee is non-exempt and performs work

Employer Coverage: Applies to employers with 50+ employees (smaller employers may have hardship exemption)

Source: 29 U.S.C. § 207(r) – PUMP for Nursing Mothers Act

Break Considerations for Remote Workers

For remote employees, break compliance may involve:

For Employers:

  • Developing clear policies on when breaks should occur
  • Verifying breaks are actually taken (especially unpaid meal breaks)
  • Ensuring employees do not work during unpaid meal periods
  • Documenting compliance
  • Training managers on remote time-tracking

For Employees:

  • Following employer’s break policies
  • Recording break times accurately
  • Not working during unpaid meal breaks
  • Communicating with supervisor about break schedules

While Iowa doesn’t mandate breaks for adults, employers who offer them should ensure consistent application and compliance with federal compensation rules.

Workers' Compensation Overview for Iowa

Legal Framework

Statutory Authority: Iowa Code Chapter 85
Administering Agency: Workers’ Compensation Division (part of the Department of Inspections, Appeals, & Licensing)

Contact Information:

General Coverage Requirements

According to Iowa Code Chapter 85, workers’ compensation insurance is generally required for most employers.

Basic Requirement:

  • Required for: Employers with one or more employees
  • Coverage type: Insurance policy or approved self-insurance

Who Must Be Covered: Most employees performing work in Iowa are covered, with specific exemptions outlined in Iowa Code § 85.1.

Common Exemptions May Include:

  • Independent contractors (true independent contractors only)
  • Certain family members of employer
  • Partners and LLC members (unless they elect coverage)
  • Corporate officers (up to 4 may elect to opt out)
  • Some agricultural workers meeting specific criteria
  • Domestic/casual workers earning less than $1,500 in 12 months from employer

Source: Iowa Code § 85.1, § 85.2

Important: Exemptions are narrowly interpreted and fact-specific. Consult the Workers’ Compensation Division or legal counsel to determine coverage obligations.

Iowa’s Workers’ Compensation System

Iowa operates a competitive insurance market system:

  • Employers purchase coverage from private insurance carriers
  • Employers may self-insure if approved by Iowa Insurance Division
  • Multiple carriers compete in the market

What this means:

  • Employers can shop among insurance providers
  • Rates vary by industry classification and claims history
  • Premium rates decreased approximately 7.2% in 2025 according to NCCI filing

Source: Iowa Insurance Division – https://iid.iowa.gov/

Remote Worker Coverage Considerations

Complex and Fact-Specific: Coverage of home office injuries requires detailed factual analysis. The following is general background only.

General Legal Standard

Workers’ compensation in Iowa typically covers injuries that “arise out of and in the course of employment.”

Statutory Language: Iowa Code § 85.3 defines compensable injuries as those arising out of and in the course of employment.

Application to Remote Workers:
Whether a remote worker’s injury is compensable depends on the specific facts and circumstances of each case.

Factors That May Be Relevant

Courts and the Division of Workers’ Compensation may consider various factors:

  • Whether employee was performing work duties at time of injury
  • Whether injury occurred in designated work area
  • Whether activity was within scope of employment
  • Whether employer knew of or authorized remote work arrangement
  • Time of day injury occurred
  • Deviation from work duties, if any

Note: No single factor is determinative. Each case requires individual analysis.

Illustrative Scenarios

The following scenarios are for general educational purposes only. They do not constitute coverage determinations, predictions, or legal advice.

Scenario 1: Work-Related Activity in Home Office

Situation: Employee trips over computer equipment cables in home office while retrieving work files during scheduled work hours. Home office was employer-approved workspace.

General observations: This type of scenario shares some characteristics with situations that have historically been found compensable:

  • Activity was work-related (retrieving work documents)
  • Occurred in employer-approved workspace
  • During work hours and work duties

However, actual compensability would require analysis of additional factors including specific workspace setup, nature of employer approval, and other circumstances.

This is not a coverage determination. Actual determination would be made by the Division of Workers’ Compensation based on complete facts.

Scenario 2: Repetitive Stress Injury from Remote Work

Situation: Employee develops carpal tunnel syndrome from extended computer work while working remotely full-time for six months.

General observations: Occupational diseases and repetitive stress injuries may be compensable in certain circumstances under Iowa Code Chapter 85A. Relevant considerations may include:

  • Medical documentation establishing work-relatedness
  • Whether condition arose out of employment
  • Nature and duration of work activities
  • Other contributing factors

This is not a medical or coverage determination. Consult medical professionals and the Workers’ Compensation Division.

Scenario 3: Personal Activity During Break

Situation: Employee injured while cooking personal lunch in home kitchen during unpaid meal break.

General observations: Personal comfort activities during breaks may be less likely to be work-related under traditional analysis. However, specific facts matter:

  • Whether employee was relieved of all duties
  • Whether kitchen is part of designated work area
  • Employer’s policies and expectations
  • Other circumstances

This is general background only. Not a coverage determination.

Critical Disclaimer on Scenarios:

These examples are purely illustrative and do not constitute:

  • Legal advice or coverage determinations
  • Predictions of outcomes
  • Exhaustive analysis of relevant factors
  • Guarantees of coverage or non-coverage

Every workers’ compensation claim is unique. Coverage is determined by the Division of Workers’ Compensation based on complete information and applicable law.

Benefits Generally Available

According to Iowa Code Chapter 85, workers’ compensation benefits may include:

Medical Benefits:

  • Reasonable and necessary medical treatment
  • Travel expenses to medical appointments
  • No cap on medical benefits

Temporary Total Disability (TTD):

  • Wage replacement during disability period
  • Rate: 80% of weekly earnings (subject to maximum)
  • 2026 maximum: $1,864 per week (verify current rate)
  • Waiting period: 3 days (paid if disability exceeds 14 days)

Temporary Partial Disability (TPD):

  • Benefits when returning to work at lower pay
  • Difference between pre-injury and current wages

Permanent Partial Disability (PPD):

  • Benefits for permanent impairment
  • Calculated based on impairment rating and wage
  • Scheduled injuries have specific benefit periods

Permanent Total Disability (PTD):

  • For disabilities preventing any gainful employment
  • Weekly benefits for life or duration of disability

Death Benefits:

  • Burial expenses (up to statutory limit)
  • Benefits to dependents

Vocational Rehabilitation:

  • May be available in certain circumstances

Source: Iowa Code §§ 85.27 through 85.45

Note: Specific benefit amounts depend on injury circumstances, earnings, and statutory formulas. Consult the Division or claims administrator for calculation.

Reporting and Claim Process

According to Iowa regulations, the general process involves:

For Employees:

  1. Report injury to employer: As soon as possible (no specific deadline in statute, but prompt reporting important)
  2. Seek medical treatment: Employer may direct initial care
  3. File claim if necessary: Within 2 years if no benefits paid, or 3 years from last benefit payment

For Employers:

  1. Report to insurance carrier: Immediately upon knowledge
  2. File First Report of Injury: Within 4 days of notice or knowledge
  3. Form: Use official reporting form
  4. Submit to: Division of Workers’ Compensation

Filing Deadlines are Strictly Enforced. Late filing may affect benefits or expose employer to penalties.

Source: Iowa Administrative Code 876 Chapter 3

Choosing Medical Provider

In Iowa, the employer generally has the right to select the initial medical provider for work injuries.

Employee Rights:

  • May request alternate care through petition process
  • May obtain independent medical examination
  • Has rights to certain types of treatment

Employer Obligations:

  • Must provide reasonably necessary treatment
  • Must inform employee of right to alternate care petition

Source: Iowa Code § 85.27

Dispute Resolution

If there is disagreement about a workers’ compensation claim:

Mediation:

  • Voluntary mediation services available
  • No cost to parties
  • Non-binding

Arbitration/Hearing:

  • Formal hearing before deputy workers’ compensation commissioner
  • Evidence presented
  • Legal representation recommended
  • Decision appealable to commissioner, then courts

Source: Iowa Division of Workers’ Compensation website

Best Practices for Remote Work

The following are general recommendations for consideration. They do not constitute legal requirements and may not be suitable for all situations. Consult legal counsel and safety professionals.

For Employers:

  • Consider providing ergonomic equipment or stipends
  • Consider documenting remote work locations
  • Develop clear injury reporting procedures
  • Provide safety training for home office setups
  • Maintain regular communication about safety
  • Document work hours and job duties
  • Maintain workers’ compensation insurance coverage

For Employees:

  • Set up dedicated workspace if possible
  • Follow ergonomic guidelines
  • Report injuries promptly
  • Maintain records of work location and hours
  • Follow employer safety policies
  • Separate work and personal activities during work time

Source: Various safety and risk management resources

Resources and Contacts

Iowa Division of Workers’ Compensation:

For Legal Representation:

  • Workers’ compensation attorney
  • Iowa State Bar Association Referral: (515) 243-3179

To Verify Insurance:

Workers’ compensation involves specialized medical, legal, and factual determinations. Coverage questions should be directed to the Division of Workers’ Compensation for official determinations and to licensed attorneys for legal advice.

Leave and Time Off Provisions

Paid Sick Leave

Iowa Law: Iowa does not have a state law requiring employers to provide paid sick leave.

What this means:

  • Employers are not required by state law to offer paid sick leave
  • Employers may offer paid sick leave voluntarily
  • If offered, employer policies govern usage and accrual
  • No Iowa localities currently have paid sick leave ordinances

Federal Protections:

  • No federal law requires paid sick leave for private employers generally
  • Some federal contractors may have requirements
  • FMLA provides unpaid leave for serious health conditions (see below)

Paid Family Leave

Iowa Law: Iowa does not mandate paid family leave.

Available Protections:

  • FMLA provides unpaid job-protected leave (federal law)
  • No state paid family leave program
  • Employers may offer voluntarily

Vacation Pay

Iowa Law: Employers are not required to provide vacation time.

However: If vacation is provided, Iowa law governs payment:

Upon Termination: According to Iowa Code § 91A.4, accrued vacation must be paid at termination if:

  • Employment agreement provides for it, OR
  • Employer policy provides for it

Key Point: Vacation accrued per policy or agreement is considered wages and must be paid on termination.

Source: Iowa Code § 91A.4

Recommendation: Employers should have clear written policies on vacation accrual, usage, and payout at termination.

Family and Medical Leave Act (FMLA) – Federal

The federal FMLA provides unpaid, job-protected leave for qualifying employees.

Employee Eligibility:

  • Worked for employer for 12 months (not necessarily consecutive)
  • Worked at least 1,250 hours during the 12 months before leave
  • Work at location where employer has 50+ employees within 75 miles

Employer Coverage:

  • Private employers with 50+ employees
  • All public employers regardless of size

Leave Reasons:

  • Birth/adoption of child
  • Serious health condition of employee
  • Serious health condition of spouse, child, or parent
  • Military family leave

Amount: Up to 12 weeks per year (26 weeks for military caregiver leave)

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fmla

Application to Remote Workers: FMLA eligibility for remote workers depends on employee hours worked and employer size calculations, which may have complexities for distributed workforces. Consult DOL guidance or legal counsel.

Jury Duty Leave

Iowa Law: Employers must provide leave for jury duty.

Requirements:

  • Employers must allow employees to serve on jury duty
  • No specific compensation requirement from employer
  • Employer cannot penalize or discharge employee for jury service

Source: Iowa Code § 607A.45

Witness Leave

Iowa Law: Employers must provide leave for certain witness duties.

Coverage:

  • Criminal proceedings (as witness)
  • Civil domestic abuse proceedings (as witness, plaintiff, or defendant)

Compensation: Not specifically required by statute

Protection: Employer cannot penalize employee for complying with subpoena or court order

Source: Iowa Code § 915.23

Military Leave

State Law: Iowa Code Chapter 29A provides job protections for military service.

Federal Law: USERRA (Uniformed Services Employment and Reemployment Rights Act) provides comprehensive protections.

Key Protections:

  • Right to return to position after service
  • Reemployment rights
  • Protection from discrimination
  • Continuing health coverage rights

Source: 38 U.S.C. §§ 4301-4335 (federal)

Leave Resources

For guidance on leave laws:

Anti-Discrimination Laws

Iowa prohibits employment discrimination through both state and federal laws. Understanding these protections is important for both employers and employees.

Iowa Civil Rights Act

Statutory Authority: Iowa Code Chapter 216
Administering Agency: Iowa Office of Civil Rights
Official Source: https://icrc.iowa.gov/

Employer Coverage

The Iowa Civil Rights Act generally applies to:

  • Employers with four or more employees
  • State and local government employers
  • Employment agencies
  • Labor organizations

Does not apply to: Federal government employers

Source: Iowa Code § 216.6

Protected Classes (As of July 1, 2025)

The Iowa Civil Rights Act prohibits employment discrimination based on:

  • Race
  • Color
  • Creed (religious beliefs)
  • Sex (defined as binary, based on sex assigned at birth per 2025 amendments)
  • Sexual orientation
  • National origin
  • Religion
  • Age (18 and older)
  • Physical disability
  • Mental disability
  • Pregnancy

Important 2025 Change:

Effective July 1, 2025, Senate File 418 removed “gender identity” as a protected class under Iowa state law. This makes Iowa the first state to remove a previously established protected class.

Key points:

  • Gender identity protections removed from state law
  • “Sex” redefined in Iowa Code as binary, based on sex assigned at birth
  • Change affects employment, housing, education, public accommodations, and credit

Source: Senate File 418 (2025), effective July 1, 2025

Federal Protections Remain

Important: While Iowa removed gender identity from state protections, federal law still prohibits discrimination based on gender identity.

Bostock v. Clayton County (2020):
The U.S. Supreme Court held that Title VII of the Civil Rights Act of 1964 prohibits discrimination based on sexual orientation and gender identity as forms of sex discrimination.

What this means:

  • Employers covered by federal Title VII (15+ employees) cannot discriminate based on gender identity
  • Federal protections apply even though state protections were removed
  • Covered employers must comply with federal law

Source: Bostock v. Clayton County, 590 U.S. 644 (2020)

Local Protections

Some Iowa municipalities maintain local civil rights ordinances that include gender identity protections:

Cities with Gender Identity Protections:

  • Ames: Municipal Code Chapter 14 (4+ employees)
  • Cedar Rapids: Municipal Code Chapter 69 (all employers)
  • Davenport: Municipal Code § 2.58 (all employers)
  • Des Moines: Municipal Code Chapter 62 (4+ employees)
  • Iowa City: Municipal Code Chapter 2 (all employers)

Employers operating in these cities should consult local ordinances and legal counsel regarding applicable requirements.

Source: Municipal ordinances of respective cities

Types of Prohibited Discrimination

Under Iowa and federal law, prohibited discrimination may include:

Hiring and Firing:

  • Refusing to hire based on protected characteristic
  • Terminating employee based on protected characteristic

Terms and Conditions:

  • Unequal pay or benefits
  • Different job assignments
  • Disparate discipline

Harassment:

  • Hostile work environment based on protected characteristic
  • Quid pro quo harassment

Retaliation:

  • Adverse action for opposing discrimination
  • Retaliation for filing complaint
  • Retaliation for participating in investigation

Source: Iowa Code § 216.6; Title VII interpretations

Reasonable Accommodation

Disability Accommodation

Under Iowa law and the federal Americans with Disabilities Act (ADA):

Employer Obligations:

  • Must provide reasonable accommodation for qualified individuals with disabilities
  • Unless accommodation creates undue hardship

What is reasonable accommodation:

  • Modification to workplace or job
  • That enables qualified individual with disability to perform essential functions
  • Examples: modified schedules, accessible workspace, assistive technology, remote work options

Coverage:

  • ADA: Employers with 15+ employees
  • Iowa Civil Rights Act: Employers with 4+ employees

Source: 42 U.S.C. § 12111; Iowa Code § 216.6

Religious Accommodation

Employers must reasonably accommodate religious beliefs and practices unless it creates undue hardship.

Examples may include:

  • Scheduling adjustments for religious observances
  • Dress code modifications
  • Prayer break allowances

Coverage:

  • Title VII: Employers with 15+ employees
  • Iowa Civil Rights Act: Employers with 4+ employees

Source: Title VII; Iowa Code § 216.6

Pregnancy Accommodation

Federal Law: The Pregnant Workers Fairness Act (PWFA), effective June 27, 2023, requires covered employers to provide reasonable accommodations for pregnancy, childbirth, and related conditions.

Iowa Law: Iowa Civil Rights Act also protects against pregnancy discrimination and may require accommodation.

Coverage:

  • PWFA: Employers with 15+ employees
  • Iowa: Employers with 4+ employees

Source: 42 U.S.C. § 2000gg; Iowa Code § 216.6

Filing a Discrimination Complaint

Iowa Office of Civil Rights

Filing Deadline: 300 days from the discriminatory incident

Process:

  1. File complaint with Iowa Office of Civil Rights
  2. Complaint may also be filed with EEOC (federal) if federal laws apply
  3. Investigation by agency
  4. Potential mediation
  5. Determination issued

Contact:

Note: For gender identity discrimination occurring before July 1, 2025, individuals have until April 27, 2026 to file complaints under the previous Iowa law.

Source: Iowa Office of Civil Rights

Federal EEOC

For violations of federal law (Title VII, ADA, ADEA, etc.):

Filing Deadline: Generally 180 days (extended to 300 days in states with state agency)

Contact:

Federal Anti-Discrimination Laws

Beyond Iowa law, federal protections may apply:

Title VII of the Civil Rights Act of 1964:

Age Discrimination in Employment Act (ADEA):

Americans with Disabilities Act (ADA):

Equal Pay Act:

Genetic Information Nondiscrimination Act (GINA):

Remote Work and Discrimination

Anti-discrimination laws generally apply to remote workers the same as on-site workers:

Key points:

  • Protected characteristics do not change based on work location
  • Harassment can occur in virtual settings (video calls, messaging, emails)
  • Accommodation obligations may apply to home office setups
  • Retaliation protections apply to remote workers

Considerations:

  • Virtual harassment and hostile environment issues
  • Accessibility of remote work technology for workers with disabilities
  • Religious accommodation in home office context
  • Pregnancy accommodation for remote positions

Employers should ensure anti-discrimination policies and training address remote work scenarios.

Tax Information and Nexus

Iowa State Income Tax

Tax Structure

Iowa has a progressive income tax with rates that have been changing in recent years.

2025 Tax Rates (for reference – verify current):

  • Iowa has been transitioning to a flat tax
  • Check Iowa Department of Revenue for current rates

Resident vs. Nonresident:

  • Residents: Taxed on all income regardless of source
  • Nonresidents: Taxed on Iowa-source income only

Source: Iowa Department of Revenue – https://tax.iowa.gov/

Withholding for Remote Workers

General Principle: Income tax withholding typically follows where the work is physically performed.

For Iowa Employers with Remote Workers:

Workers in Iowa:

  • Withhold Iowa income tax
  • File Iowa withholding returns

Workers in Other States:

  • May need to withhold for other state
  • Research other state’s requirements
  • Some states have reciprocal agreements

Iowa-Illinois Reciprocal Agreement:
Iowa has a reciprocal agreement with Illinois for wage income. Residents of Illinois working in Iowa (or vice versa) may be subject to their home state tax only.

Source: Iowa Department of Revenue

Withholding Tax Registration

Employers withholding Iowa income tax must register:

How to Register:

  • Online: GovConnectIowa portal
  • Obtain Iowa tax identification number
  • File quarterly withholding returns

Contact: Iowa Department of Revenue

Corporate Income Tax Nexus

Complex Area: State tax nexus rules are highly technical. Consult tax professionals for specific guidance.

What is Nexus?

Nexus is a connection with a state that creates tax obligations. For corporate income tax, nexus determines whether a business must file returns and pay tax in Iowa.

Iowa Corporate Income Tax Nexus

Physical Nexus:
Having employees, office, property, or other physical presence in Iowa generally creates corporate income tax nexus.

Economic Nexus:
Iowa may assert nexus based on economic activity even without physical presence (rules vary by tax type).

Remote Employees:
According to general principles, having employees working remotely from Iowa may create corporate income tax nexus.

COVID-19 Guidance (Historical):
Iowa previously indicated that temporary remote work during COVID-19 emergency would not create nexus. This temporary guidance has expired. Current rules apply.

Source: Iowa Department of Revenue

Recommendation: Businesses with Iowa remote employees should consult tax professionals regarding:

  • Income tax filing requirements
  • Apportionment of income
  • Available credits or deductions

Sales Tax Nexus

Iowa Sales Tax Basics

Rate: 6% state rate, plus local option taxes (up to 1%) in some jurisdictions

Who Must Collect:
Businesses with Iowa sales tax nexus must register and collect tax.

Physical Nexus

Physical presence in Iowa creates sales tax nexus:

  • Office, warehouse, or store in Iowa
  • Employees in Iowa (including remote workers)
  • Property stored in Iowa
  • Regular sales activities in Iowa

Source: Iowa Department of Revenue

Economic Nexus

Even without physical presence, remote sellers must collect Iowa sales tax if they exceed:

Thresholds:

  • $100,000 in gross revenue from Iowa sales
  • In the previous OR current calendar year

No transaction count threshold (unlike some states)

Effective Date: July 1, 2019

Source: Iowa Code § 423.14A

Registration for Sales Tax

How to Register:

  • GovConnectIowa portal: https://tax.iowa.gov/
  • Obtain Iowa sales tax permit
  • File returns (frequency based on volume)

Marketplace Facilitators:
Platforms facilitating sales must collect and remit tax on behalf of sellers if they exceed threshold.

Unemployment Insurance Tax

Employers with employees in Iowa generally must pay unemployment insurance tax.

Coverage:
Most employers with employees performing work in Iowa

Registration:
Through Iowa Workforce Development

Rates:
Based on employer’s experience rating and industry

Contact:
Iowa Workforce Development – https://www.iowaworkforcedevelopment.gov/

Employer Tax Obligations Summary

Employers with Iowa employees (including remote workers) may have:

Required:

  • Iowa income tax withholding
  • Iowa unemployment insurance tax
  • Federal employment taxes (FICA, FUTA, federal income tax withholding)
  • Workers’ compensation insurance

Potentially Required:

  • Corporate income tax filing and payment
  • Sales tax collection (if nexus exists)
  • Local taxes in some jurisdictions

Critical: Tax obligations vary by business structure, activity, and location. Consult tax professionals for comprehensive analysis.

Tax Resources

Iowa Department of Revenue:

Iowa Workforce Development:

IRS:

Professional Guidance:

  • Licensed CPA
  • IRS enrolled agent
  • Tax attorney

Remote Work Considerations

Legal Framework for Remote Work

Iowa does not have specific statutes governing remote work arrangements. Remote workers are generally subject to the same employment laws as on-site workers, with application depending on where work is performed.

Key Principle: For most employment laws, the location where work is physically performed determines which state’s laws apply.

Worker Location and Applicable Law

General Rules:

Iowa Law Typically Applies When:

  • Worker physically performs work from Iowa location
  • Regardless of where employer is headquartered

Other State’s Law May Apply When:

  • Worker performs work from location in another state
  • Worker splits time between states (may trigger multiple states’ laws)

Exceptions and Complexities:

  • Some federal laws apply based on employer location
  • Multi-state work may create overlapping obligations
  • Specific laws have specific rules

Consult legal counsel for multi-state employment situations.

Establishing Remote Work Arrangements

Recommended Practices (not legal requirements):

Written Agreements:

  • Job duties and expectations
  • Work schedule and hours
  • Communication protocols
  • Equipment and expense reimbursement
  • Data security requirements
  • Performance expectations

Workspace Considerations:

  • Ergonomic guidance
  • Safety recommendations
  • Home office setup assistance
  • Technology requirements

Time Tracking:

  • Systems for recording hours worked
  • Policies on overtime and after-hours work
  • Break period documentation

Equipment and Expenses:

  • Employer-provided equipment
  • Reimbursement policies
  • Internet and phone costs
  • Office supplies

Wage and Hour Compliance for Remote Workers

Challenges:

  • Tracking all hours worked
  • Preventing off-the-clock work
  • Managing overtime
  • Ensuring proper meal/rest periods

Strategies:

  • Clear time-tracking systems
  • Written policies on working hours
  • Training for managers and employees
  • Regular review of time records
  • Technology solutions

Consult wage-hour counsel for compliant remote work policies.

Workers’ Compensation and Remote Work

Key Points:

  • Workers’ comp generally applies to remote workers
  • Coverage of home office injuries is fact-specific
  • Prompt injury reporting is important
  • Designated workspaces may affect coverage analysis

See Part 2 for detailed workers’ compensation information.

Data Security and Privacy

Employer Responsibilities:

  • Protecting company data in remote settings
  • Compliance with privacy laws
  • Securing remote access
  • Employee training on security

Employee Responsibilities:

  • Following security protocols
  • Protecting confidential information
  • Using secure connections
  • Reporting security incidents

Consult IT and legal professionals for data security policies.

Tax Implications of Remote Work

For Employers:

  • Income tax withholding in multiple states
  • Corporate nexus considerations
  • Sales tax obligations
  • Multi-state filing requirements

For Employees:

  • Tax filing in work state
  • Tax filing in residence state (if different)
  • Potential credits for taxes paid to other states

See tax section above for more details.

Equipment and Reimbursement

Iowa Law: Iowa does not require employers to reimburse for business expenses.

However:

  • Employer policies may provide reimbursement
  • Written agreements may obligate reimbursement
  • Federal minimum wage compliance requires adequate reimbursement if expenses reduce effective wage below minimum

Common Reimbursable Expenses:

  • Internet service
  • Phone service
  • Office equipment
  • Office supplies
  • Ergonomic furniture

Establish clear written policies on expense reimbursement.

Disability Accommodation and Remote Work

Remote work may be a reasonable accommodation for some disabilities under the ADA and Iowa Civil Rights Act.

Considerations:

  • Whether remote work enables essential function performance
  • Interactive process with employee
  • Trial periods
  • Documentation of accommodation

Not all positions are suitable for remote work. Consult with legal counsel and engage in interactive process with employees requesting accommodation.

Best Practices for Remote Work Programs

Policy Development:

  • Written remote work policy
  • Eligibility criteria
  • Application/approval process
  • Equipment and technology standards
  • Performance expectations
  • Communication requirements

Manager Training:

  • Managing remote teams
  • Performance evaluation
  • Time tracking and oversight
  • Identifying issues
  • Maintaining engagement

Employee Training:

  • Remote work tools
  • Time tracking
  • Communication protocols
  • Security requirements
  • Ergonomics and safety

Regular Review:

  • Assess program effectiveness
  • Update policies as needed
  • Address issues promptly
  • Gather feedback

Resources

Iowa Government Agencies

Iowa Department of Inspections, Appeals, & Licensing (DIAL)

  • Website: https://dial.iowa.gov/
  • Workers’ Compensation: (515) 281-5387
  • Address: Lucas State Office Building, 321 East 12th Street, Des Moines, IA 50319

Iowa Workforce Development

Iowa Department of Revenue

  • Website: https://tax.iowa.gov/
  • Phone: (515) 281-3114
  • Address: Hoover State Office Building, 1305 E. Walnut Street, Des Moines, IA 50319

Iowa Office of Civil Rights

  • Website: https://icrc.iowa.gov/
  • Phone: (515) 281-4121
  • Toll-free: (800) 457-4416
  • Address: Grimes State Office Building, 400 East 14th Street, Des Moines, IA 50319

Federal Agencies

U.S. Department of Labor

Equal Employment Opportunity Commission (EEOC)

Internal Revenue Service (IRS)

National Labor Relations Board (NLRB)

Legal Resources

Iowa State Bar Association

Iowa Legal Aid

Iowa People’s Law Library

Additional Resources

Iowa Labor Center

National Council on Compensation Insurance (NCCI)

 

Frequently Asked Questions

General Employment

Q: Is Iowa an at-will employment state?

A: Yes, Iowa generally recognizes at-will employment, meaning either employer or employee can terminate the relationship at any time for any lawful reason or no reason at all. However, exceptions exist, including:

  • Employment contracts specifying terms
  • Collective bargaining agreements
  • Protections against discrimination and retaliation
  • Public policy exceptions

Consult legal counsel regarding specific situations.

Q: Does Iowa require written employment contracts?

A: No, Iowa does not generally require written employment contracts. However, written agreements are recommended to clarify terms, expectations, and obligations. Certain agreements (such as non-competes for some professions) have specific legal requirements.

Wages and Hours

Q: What is Iowa’s minimum wage in 2026?

A: As of this writing, Iowa’s minimum wage is $7.25/hour (matching federal minimum). This has not changed since 2008. Verify current rate with Iowa DIAL or U.S. Department of Labor.

Q: Are employers required to provide lunch breaks in Iowa?

A: No, Iowa law does not require employers to provide meal or rest breaks for employees age 16 and older. If breaks are voluntarily provided, federal rules govern whether they must be paid. Employees under 16 have different requirements.

Q: How is overtime calculated for remote workers in Iowa?

A: Overtime follows federal FLSA standards (1.5x regular rate for hours over 40 in workweek for non-exempt employees). Remote workers are subject to the same rules as on-site workers. Employers must have systems to accurately track all hours worked, including those outside traditional schedules.

Q: Do Iowa employers have to reimburse remote workers for home office expenses?

A: Iowa law does not require expense reimbursement. However, employers must ensure employees receive at least minimum wage after any required expenses. Employer policies or agreements may provide for reimbursement. Consult legal counsel on reimbursement policies.

Classification

Q: How do I know if my remote worker is an employee or independent contractor?

A: Worker classification depends on multiple factors and different tests apply for different purposes (unemployment insurance, workers’ comp, tax). No single factor is determinative. Consult Iowa Workforce Development, tax professionals, and legal counsel for classification determinations. Misclassification can result in significant liability.

Leave and Benefits

Q: Does Iowa require paid sick leave?

A: No, Iowa does not have a state law requiring employers to provide paid sick leave. Employers may offer it voluntarily. Federal FMLA provides unpaid leave for serious health conditions for eligible employees.

Q: Are employers required to pay out unused vacation time when an employee leaves?

A: If vacation time is provided per an agreement or policy, Iowa law requires payment of accrued vacation upon termination. Employers should have clear written policies on vacation accrual and payout.

Q: Does Iowa have paid family leave?

A: No, Iowa does not have a state paid family leave program. Federal FMLA provides unpaid leave for eligible employees. Some employers offer paid leave voluntarily.

Workers’ Compensation

Q: Are remote workers covered by workers’ compensation in Iowa?

A: Generally, yes. Remote workers performing work for covered employers are typically subject to workers’ compensation coverage. However, whether a specific injury is compensable depends on the facts, including whether the injury arose out of and in the course of employment. Contact Iowa Division of Workers’ Compensation for specific claims.

Q: What should I do if I’m injured while working from home?

A: Report the injury to your employer as soon as possible. Seek medical attention. Document the circumstances. Your employer should provide information about filing a workers’ compensation claim. Consult the Division of Workers’ Compensation or an attorney if you have questions about coverage.

Discrimination

Q: Is gender identity still protected in Iowa?

A: As of July 1, 2025, gender identity is no longer a protected class under Iowa state law (Iowa Civil Rights Act). However, gender identity remains protected under federal Title VII for employers with 15+ employees, per the U.S. Supreme Court decision in Bostock v. Clayton County. Some Iowa cities (Ames, Cedar Rapids, Davenport, Des Moines, Iowa City) have local ordinances protecting gender identity.

Q: What should I do if I experience discrimination at work?

A: Document the incidents, follow internal complaint procedures if available, and consider filing a complaint with:

  • Iowa Office of Civil Rights (within 300 days): (515) 281-4121
  • Federal EEOC (within 180-300 days): 1-800-669-4000
  • Consult an employment attorney for legal advice

Taxes

Q: If I live in Iowa but work remotely for a company in another state, which state’s income tax applies?

A: Generally, you pay income tax to the state where you physically perform work (Iowa, in this case). You may also need to file in your employer’s state depending on its rules, but typically receive a credit for taxes paid to your work state. Iowa has a reciprocal agreement with Illinois. Consult a tax professional for your specific situation.

Q: Does having a remote employee in Iowa create nexus for my out-of-state company?

A: Potentially yes. Having an employee working in Iowa may create:

  • Income tax withholding obligations
  • Corporate income tax nexus
  • Sales tax nexus (physical presence)
  • Unemployment insurance obligations
  • Workers’ compensation requirements

Consult tax and legal professionals to understand your obligations.

Remote Work

Q: Can employers require employees to work from the office instead of remotely?

A: Generally, yes, unless there is a contract or agreement specifying remote work, or remote work is a required disability accommodation. Employers typically have discretion to set work location requirements, subject to contractual obligations and accommodation duties.

Q: Do remote work arrangements have to be in writing?

A: Iowa law does not require written remote work agreements, but they are strongly recommended to establish clear expectations on hours, duties, equipment, expenses, performance, and other terms.

Others

Nebraska
Missouri
Wisconsin
Minnesota
Illinois

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.