How do I register for Iowa payroll taxes?

Registering for Iowa Payroll Tax Account Numbers

Iowa requires employers to register with the Department of Revenue and Workforce Development.

Department of Revenue Withholding Permit Number

• Register online
• Formats: 99-9999999999, 999999999999)
• To find an existing account number, call: (515) 281-3114

Workforce Development Account Number

• Register online
• Formats: 6 digits (999999, 00999999)
• To find an existing account number, call: (888) 848-7442

Iowa Payroll Taxes

Payroll Tax Rates

Workforce Development will assign your unemployment insurance tax rate. New employers generally have an initial rate of 1%. The current Reserve Fund & Administrative Surcharge Combined rate is 0%.

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly.

The Department of Revenue will assign your withholding deposit schedule. If you accumulated:

• less than $6,000 in withholding per year, you'll deposit quarterly
• $6,000 to $120,000 in withholding per year, you'll deposit monthly
• more than $120,000 in withholding per year, you’ll deposit semi-monthly