Iowa Admin. Code r. 875-216.1
Current through Register Vol. 47, No. 13, December 25, 2024
Rule 875-216.1 - Form of records-scope of rules(1)Form of records. No particular order or form of records is prescribed by the rules in this chapter. However, every employer subject to any provisions of Iowa Code chapter 91D is required to maintain records containing the information and data required by the specific rules of this chapter. The records may be maintained and preserved on microfilm or other basic source document of an automatic word or data processing memory provided that adequate projection or viewing equipment is available, that the reproductions are clear and identifiable by date or pay period, and that extensions or transcriptions of the information required by this chapter are made available upon request.(2)Scope of rules.a. Rules 875-216.2 (91D) to 875-216.9(91D) contain the requirements generally applicable to all employers employing covered employees, including the requirements relating to the posting of notices, the preservation and location of records, and the record-keeping requirements for employers of covered employees. In addition, rule 875-216.3 (91D) contains the requirements relating to executive, administrative, and professional employees (including academic administrative personnel or teachers in elementary or secondary schools), and outside sales employees.b. Rules 875-216.27 (91D) to 875-216.33 (91D) deal with the information and data which must be kept for employees (other than executive, administrative, etc., employees) who are subject to the exemptions provided. Additionally, this rule also specifies the records needed for deductions from and additions to wages for "board, lodging, or other facilities," industrial homeworkers and employees whose tips are credited toward wages and requires the recording of more, fewer, or different items of information or data than required under the generally applicable record-keeping requirements of rule 875-216.2 (91D).(3)Relationship to other record-keeping and reporting requirements. Nothing in this chapter shall excuse any party from complying with any record-keeping or reporting requirement imposed by any other federal, state or local law, ordinance, regulation or rule.(4)Initial employment wage rate-employer's record. If the employer pays an initial employment wage rate as specified in Iowa Code section 91D.1(1)"d," the employer's records shall include an indication as to the starting and ending date the employee is paid the initial employment wage rate.Iowa Admin. Code r. 875-216.1
Amended by IAB April 19, 2023/Volume XLV, Number 21, effective 5/24/2023