Who needs an unemployment insurance account, new hire reporting and workers’ compensation in Iowa?

Issued by Iowa Workforce Development (myIowaUI); Iowa HHS Centralized Employee Registry, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Iowa

The Iowa table lists this for every kind of business.

Workers’ compensation insurance is required from the first employee; owners, partners and LLC members are exempt unless they elect coverage, and a worker earning under $1,500 a year from you in casual work outside your trade is exempt. Report each new hire or rehire to the Centralized Employee Registry within 15 days, which is sooner than the federal 20.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Iowa Workforce Development (myIowaUI); Iowa HHS Centralized Employee Registry.

Sources and dates

Iowa Workforce Development 2026 unemployment insurance employer handbook; Iowa Code 252G.3; Iowa Code 85.1 and 87.21. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.