This bill amends the recordkeeping and auditing requirements for employers concerning unemployment insurance under Iowa Code chapter 96. It mandates that employers maintain accurate records for each employee for three years following the calendar year in which remuneration was paid or due. Additionally, the bill introduces a new section that requires the Department of Workforce Development to conduct field audits of employers to ensure compliance with these requirements. The audits will be performed by department-employed field auditors, who will examine various employer records, including pay records, tax forms, and business licenses.

The bill also outlines specific procedures for conducting these audits, including providing reasonable notice to employers prior to an audit and conducting a preaudit interview. It specifies the types of records that may be subject to audit and requires auditors to perform detailed examinations of employee documentation. Furthermore, the bill establishes a process for employers to contest audit findings regarding the applicability of the unemployment insurance chapter to specific employees. The provisions related to audits will take effect for audits conducted after the bill's effective date.

Statutes affected:
Introduced: 96.11