Payroll tax tables, 8.8
WORKERS' COMPENSATION DIVISION
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.
This rule making has no fiscal impact to the State of Iowa.
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.
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:
Workers' Compensation Division
1000 East Grand Avenue
Des Moines, Iowa 50319
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 .)
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 .)
This rule is intended to implement Iowa Code section 85.61(6).