Notice of Intended Action

Payroll tax tables, 8.8

Untitled document

ARC 4312C


Notice of Intended Action

Proposing rule making related to payroll tax tables

and providing an opportunity for public comment

The Workers' Compensation Commissioner hereby proposes to amend Chapter 8, "Substantive and Interpretive Rules," Iowa Administrative Code.

Legal Authority for Rule Making

This rule making is proposed under the authority provided in Iowa Code section 86.8.

State or Federal Law Implemented

This rule making implements, in whole or in part, Iowa Code section 85.61(6).

Purpose and Summary

This proposed amendment updates references to the tables which determine payroll taxes.

Fiscal Impact

This rule making has no fiscal impact to the State of Iowa.

Jobs Impact

After analysis and review of this rule making, no impact on jobs has been found.


This amendment does not include a waiver provision because rule 876—12.4(17A) provides the specific situations for waiver of Workers' Compensation Division rules.

Public Comment

Any interested person may submit written comments concerning this proposed rule making. Written comments in response to this rule making must be received by the Division no later than 4:30 p.m. on March 19, 2019. Comments should be directed to:

Heather Palmer

Workers' Compensation Division

1000 East Grand Avenue

Des Moines, Iowa 50319


Public Hearing

No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)"b," an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members.

Review by Administrative Rules Review Committee

The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee's meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).

The following rule-making action is proposed:

Amend rule 876—8.8(85,17A) as follows:

876—8.8(85,17A) Payroll tax tables. Tables for determining payroll taxes to be used for the period July 1, 2018 2019, through June 30, 2019 2020, are the tables in effect on July 1, 2018 2019, for computation of:

1.Federal income tax withholding according to the percentage method of withholding for weekly payroll period. (Internal Revenue Service, Employer's Supplemental Tax Guide, Publication 15-A [2018].)

2.Iowa Withholding Tax Guide. (Iowa Department of Revenue Iowa Withholding Tax Rate Tables [Effective April 1, 2006 January 1, 2019].)

3.Social Security and Medicare withholding (FICA) at the rate of 7.65 percent. (Internal Revenue Service, Circular E, Employer's Tax Guide, Publication 15 [2018].)

This rule is intended to implement Iowa Code section 85.61(6).

Workers’ Compensation Division

This Organization is a part of the Workforce Development Department

Closed For Comments

This notice is now closed for comments. Collection of comments closed on 3/19/2019.

Official Document

The official published PDF of this document is available from the Iowa General Assembly’s Administrative Rules page.

View Official PDF

View the Iowa Administrative Bulletin for 2/27/2019.

View Bulletin

Administrative Rule References

The following administrative rule references were added to this document. You may click a reference to view related notices.

Rule 876-8.8

Iowa Code References

The following Iowa code references were added to this document. You may click a reference to view related notices.

Iowa Code 85.61(6)


The following keywords and tags were added to this document. You may click a keyword to view related notices.

Payroll tax tables
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