Iowa Senate Bill SF2152

Iowa 2023-2024 Regular Session

• Introduced: 1/30/24
• Engrossed: 2/21/24
• Refer: 1/30/24
• Refer: 2/21/24

Caption

A bill for an act relating to employer recordkeeping and auditing requirements for purposes of unemployment insurance and including applicability provisions.

Impact

The bill impacts the process by which the Department of Workforce Development conducts audits of employer records to assess compliance with unemployment compensation laws. It authorizes field auditors to systematically inspect employer records and mandates that reasonable notice be provided to employers prior to an audit. By requiring detailed audits to be performed and documented, the legislation aims to promote adherence to reporting requirements among employers and facilitate better oversight of unemployment insurance provisions.

Summary

Senate File 2152 is a legislative proposal aimed at revising the requirements placed on employers regarding recordkeeping and auditing related to unemployment insurance under Code chapter 96. The bill mandates that employers maintain records concerning employee remuneration for a minimum of three years after the calendar year in which payment was made or due. This change seeks to establish clarity and uniformity in employer obligations and ensure compliance with state unemployment insurance requirements.

Contention

During discussions surrounding the passage of SF2152, there were notable points of contention regarding the depth of scrutiny being placed on employers. Some stakeholders expressed concerns that the increased auditing requirements could place an undue burden on small businesses, particularly those with limited administrative resources. Additionally, discussions emerged about the balance of ensuring compliance with the necessity of local employer autonomy in maintaining employee records without excessive governmental oversight.