State profile
Iowa SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations Iowa requires of an employer, each with its source.
Agency: Iowa Workforce Development
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$20,400
The wages per employee per year that SUI tax applies to.
Source: Iowa Workforce Development
Kreto-computed, not yet checked by a CPA.
SUI rate range
0% to 5.4%
The range for experience-rated employers.
Source: Iowa Workforce Development
Kreto-computed, not yet checked by a CPA.
New employer rate
1%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
30 days
From the notice date.
Source: Iowa Code § 96.7(2)(e)(1)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Allowed
An employer may pay into its SUI account to move to a lower rate.
Paid family and medical leave
No state program
Iowa runs no paid family and medical leave program.
About Iowa SUI rates
Iowa employers pay state unemployment insurance (SUI, also called SUTA) on the first $20,400 of each employee's wages each year. New employers start at 1% until experience rating applies. Once rated, Iowa rates run from 0% to 5.4%. Iowa Workforce Development sets each employer's rate every year from its experience. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in Iowa
Kreto's rules list what Iowa requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | Iowa Workforce Development | 60-0126, Report to Determine Liability | Online portal |
| Withholding | Iowa Department of Revenue | Online portal | |
| New-hire reporting | Iowa New Hire Reporting | 44-019, New Hire Report | Online portal |
| Workers' comp | Iowa Workers Compensation (private market) | By mail | |
| Paid family and medical leave | Not required | No state paid-leave program. |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveIowa has no state program.
- Voluntary contributions Iowa lets employers make a voluntary contribution to their SUI account, which can lower next year's rate. Timing and deadlines vary; check with Iowa Workforce Development.
- Workers' compNCCI rating jurisdiction. OSHA State Plan jurisdiction (own program).
- Income taxHas state individual income tax.
Questions about Iowa.
What is the Iowa SUI wage base for 2026?
$20,400 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in Iowa?
1% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in Iowa?
With the Iowa Workforce Development, on form 60-0126 (Report to Determine Liability). Kreto files it once you approve and tracks it to the state's confirmation.
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Got an Iowa SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.