I
nstructions for completing the Employer's Contribution & Payroll Report
PREPARE AND SEND ORIGINAL TO IOWA WORKFORCE DEVELOPMENT . KEEP A PHOTOCOPY FOR YOUR FILES.
Use black ink and print or type all information. Complete the Payroll Listing section
11. Enter the total amount being paid. If no remittance, enter 0.00. MAKE
first. Put Iowa Account Number and quarter/year on each page.
CHECK PAYABLE TO IOWA WORKFORCE DEVELOPMENT.
If no wages were paid during this quarter, complete the report by entering 0.00 on
12. Number the payroll pages of your report. If the cover page contains individual-
lines 1 and 2. If no remittance is being made, also enter 0.00 on line 11. Sign, date
by- individual payroll information, label it page 1. Enter O if this page shows
and mail this report by the delinquent after date shown on the report. If you wish to
no payroll breakdown, then number the following pages. If you have more
have your account placed in an inactive status, complete the "Employer's Notice of
than one page of payroll, each page must be numbered consecutively.
Change" provided in this booklet.
13. See "Definitions" for an explanation of this section. Enter your Federal
PAYMENT COMPUTATION
Employer Identification Number (FEIN) if it is not pre-printed.
1. Total the "total wages paid" columns for all pages of the report containing
PAYROLL LISTING
payroll information.
Attached payroll pages must be in the same four column format as shown on
2. Total the "taxable wages paid" columns for all pages of the report
the contribution report: social security number, employee's name, total wages
containing payroll information.
and taxable wages. Use the payroll continuation sheets issued by our
department (or photocopies of those sheets) or pages that are 8 1/2" in width
3. Multiply the taxable wages total by your contribution rate as shown (rate
by 11" in length. Each page must have total and taxable column totals.
expressed as a decimal).
14. Before completing the payroll list, indicate use of magnetic medium by
4. Multiply the taxable wages total by your surcharge rate as shown (rate
checking the appropriate box. If you are using one of these media
expressed as a decimal).
for reporting your payroll, do not complete the payroll list. If not, continue to
item 15. (For information on use of magnetic reporting, call 1-515-281-5339.)
5. Total lines 3 and 4.
NOTE: Mail "Employer's Contribution & Payroll Report" with payment, separate from
6. If this report is being filed late, interest will be assessed on the amount of
magnetic tape, cartridge, or diskette.
contributions and surcharge due. Compute the interest due by multiplying
the total on line 5 by the number of days the report is late. Then multiply
15. Enter the social security number of each employee who was paid wages
that figure by the interest rate decimal of 0.000333.
during this quarter.
EXAMPLE: If your contribution and
16. Enter the last name, first name and middle initial of each employee paid
Quarter
Quarter
Delinquent
surcharge due is $44.00 and you
wages during this quarter.
Number
Months
After Date
are filing your report 20 days late.
1
Jan Feb Mar
Apr 30
2
Apr May Jun
Jul 31
17. Enter total wages paid as defined in "Definitions" for each employee paid
$44.00 x 20 = $880.00
3
Jul Aug Sep
Oct 31
wages during this quarter.
$880.00 x 0.000333 = $0.29
4
Oct Nov Dec
Jan 31
18. Enter taxable wages paid as defined in "Definitions" for each employee paid
7. If this report is being filed late, penalty will be assessed on the total wages
wages during this quarter.
listed on the report. Pay the minimum penalty amount or the computed penalty
amount, whichever is greater.
19. Enter the totals for columns 17 and 18 for this page only.
To determine a "minimum penalty amount", refer to the MINIMUM PENALTY
LABOR MARKET INFORMATION
TABLE. The minimum penalty amount escalates with each additional late
report. Penalty will return to the lowest minimum ($10.00) only after four
20. Enter the total number of employees listed on this and any continuation
consecutive timely quarterly reports have been filed.
payroll pages or on magnetic medium.
To determine a "computed penalty amount", use the "Delinquent After Date" to
21. Enter the total number of full-time and part-time employees who worked
figure the number of days your report is late. Then, refer to the COMPUTED
during or received wages in Iowa for the pay periods which included the 12th
PENALTY TABLE to find the correct penalty rate. Multiply the penalty rate times
day of each month of the quarter.
the "Total Wages" total.
22. Identify Iowa worksites. If only one business activity is conducted at only one
MINIMUM PENALTY TABLE
COMPUTED PENALTY TABLE
worksite during the quarter, enter the county number in which the worksite is
number of late reports
minimum
days
penalty rate
located. A listing of county numbers is provided in this booklet.
penalty
delinquent
(times total wages)
If you conducted business at more than one worksite during the quarter, you
001-60
.001
must complete a "Multiple Worksite Report". This report is mailed separately.
1
$10.00
061-120
.002
If you do not receive this report, please contact Research and Information
2
$25.00
121-180
.003
Services at 1-800-532-1249 (in Iowa) or 1-515-281-8415 (outside Iowa).
over 2
$50.00
181-240
.004
Return this report with your "Employer's Contribution and Payroll Report".
241-over
.005
23. Enter the amount of extraordinary pay as defined in "Definitions" which was
EXAMPLE: If your "Total Wages" total is $12,000.00, you are filing the report 14
paid to employees during the calendar quarter and was included as "total
days late and this is your second late report:
wages paid".
The "minimum penalty amount" = $25.00.
24. If your total employment increased or decreased during this quarter for any of
The "computed penalty amount "( $12,000.00 X .001) = $12.00.
the reasons listed, please check the appropriate box(es).
Therefore, you would pay the "minimum penalty amount" of $25.00.
25. If you sold all or a part of your business, discontinued business, ceased to
8. Total lines 5, 6 and 7.
have employment but continued doing business, or changed the address,
telephone number or FEIN of your business, please complete, sign and return
9. Enter any amount of unpaid contribution, surcharge, interest or penalty due
the "Employer's Notice of Change" provided in this booklet.
from previous quarters that you are paying with this report. Please attach
documentation to explain the payment.
Date and sign this report. Please, write your Iowa Account Number on
your check. If an account number has not been assigned, please use your
10. If you have received a "Credit Memo" indicating you have overpaid in previous
Federal ID Number. Be sure you have provided all of the information
quarters, enter the amount of credit shown on the document. If you are taking
requested. MAKE YOUR CHECK PAYABLE TO IOWA WORKFORCE
credit, but have not received a credit memo, attach an explanation.
DEVELOPMENT.