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Unemployment

UNEMPLOYMENT INSURANCE TAX COLLECTIONS AND OFFSETS

The integrity of the Iowa Unemployment Insurance (UI) Trust fund is among the highest priorities for Iowa Workforce Development (IWD). The Collection Department is responsible for collecting unpaid UI taxes and is dedicated to firmly enforcing the tax laws on debt that is owed. 

TYPES OF DEBT 

  • Contribution - quarterly debt due from the employer 
  • Interest - amount accrued daily on all unpaid contributions 
  • Penalty - assessed for the late filing of a quarterly report 
  • Fee - various charges assessed by IWD 

PAYMENT METHODS

  • eCheck - payment can be made electronically on myIowaUI.  When submitting your payment by eCheck, provide this ACH Company ID# to your bank to avoid the payment being blocked by your bank: W426004579.
  • Credit Card -  payment can be made electronically on myIowaUI.  Credit card charges will apply.
  • ACH Credit Transfer - complete and submit an application for ACH Credit Transfer (53-0110).  ACH Applications may take up to three weeks to process, please plan ahead.

Personal financial institutions may charge additional fees. Charges may apply for any returned items.

Bankruptcy may not relieve UI tax debt. 

COLLECTION METHODS

Interest accrues on all unpaid contributions.

MONTHLY STATEMENT 

A statement of outstanding debt is mailed or electronically provided online under 'correspondence' on the employer’s UI account at myIowaUI

PAYMENT PLAN 

A written agreement between IWD and the employer to pay outstanding debt owed.  Payment plans will not prevent IWD from taking further legal actions. 

OFFSET

Payment(s) due to an employer which are withheld from a State or Federal Agency and applied to the employer’s UI account(s) for outstanding debt (Iowa Code Chapter 8A.504).

JEOPARDY ASSESSMENT

A final notice sent to the employer demanding payment within 30 days for all outstanding debt (Iowa Code 96.7.6 IWD - Admin Rules 871-23.66).

LIEN

A document filed with a County Recorder’s Office against an employer’s real or personal property for outstanding debt (Iowa Code 96.7.6 IWD- Admin Rules 871-23.65).

DISTRESS WARRANT

A legal process instructing the Sheriff or Civil Officer to seize bank accounts, cash register funds, vehicles, etc. for outstanding debt (Iowa Code 96.7 IWD- Admin Rules 871-23.67).

INJUNCTION

A court order prohibiting the employer from operating their business in the State of Iowa until the outstanding debt is paid in full (Iowa Code 96.1 IWD - Admin Rules 871-23.69). 

CONTACT INFORMATION

Iowa Workforce Development
Unemployment Insurance Division
Tax Bureau, Revenue Collections Unit
1000 E Grand Ave
Des Moines IA 50319-0209
Telephone:  888-848-7442
Fax:  515-242-6301
email:  iwduitax@iwd.iowa.gov