Pay stub requirements in Iowa

01 — The law

What Iowa law requires

1. 01

   A statement on every payday, with hours, wages and deductions

   On each regular payday the employer shall provide each employee a statement showing the hours the employee worked, the wages earned by the employee, and deductions made for the employee. The duty runs payday by payday and does not depend on the employee asking for anything first.

   Iowa Code 91A.6 - Notice and recordkeeping requirements →
2. 02

   Four delivery methods, and a right to refuse the electronic one

   The statement may be mailed, sent by secure electronic transmission or other secure electronic means, handed over at the normal place of employment during normal employment hours, or made available for viewing electronically provided the employee also gets free and unrestricted access to a printer. An employee unable to receive it electronically must notify the employer in writing at least one pay period in advance, after which the employer has to use one of the other methods.

   Iowa Code 91A.6 - Notice and recordkeeping requirements →
3. 03

   Hours may be left off for exempt employees, with one catch

   An employer need not report hours worked for employees exempt from overtime under 29 C.F.R. part 541. That relief disappears where the employer has established a policy or practice of paying exempt employees overtime, a bonus, or a payment based on hours worked, in which case the statement must show the hours or the payments made.

   Iowa Code 91A.6 - Notice and recordkeeping requirements →
4. 04

   Ten working days to produce an itemized statement on request

   Within ten working days of an employee request, the employer must furnish a written itemized statement, or access to one, listing the earnings and the deductions made from wages for each pay period in which deductions were made, together with an explanation of how the wages and the deductions were computed.

   Iowa Code 91A.6 - Notice and recordkeeping requirements →
5. 05

   Payday no more than twelve days after the period it covers

   Wages are paid in monthly, semimonthly or biweekly instalments on regular paydays at consistent intervals designated in advance, and a regular payday may not fall more than twelve days, excluding Sundays and legal holidays, after the end of the period in which the wages were earned. Employer and employee may vary this by written agreement, which has to be kept as a record.

   Iowa Code 91A.3 - Mode of payment →
6. 06

   Direct deposit can be a condition of employment since July 2005

   An employee hired on or after 1 July 2005 may be required to accept direct deposit at a financial institution of their own choice, unless account costs would effectively cut wages below the state minimum, unless the employee would incur fees because of the deposit, or unless a collective bargaining agreement forbids it. If the employer misses the payday it owes any resulting overdraft charge.

   Iowa Code 91A.3 - Mode of payment →
7. 07

   The rate is the federal $7.25, with a ninety day starting wage

   The state hourly wage has been $7.25 since January 2008, and an employer need not pay it until the employee has completed ninety calendar days, before which $6.35 applies. Restaurants, hotels, motels, inns and cabins may credit tips against up to forty per cent of the applicable minimum wage for employees who customarily receive more than thirty dollars a month in tips.

   Iowa Code 91D.1 - Minimum wage requirements and exceptions →

02 — Local rates

Local rates above the Iowa minimum

03 — What we calculate

What this generator calculates for Iowa

State withholding for Iowa is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.

04 — Questions

Frequently asked questions

Does Iowa require an employer to give me a pay stub?

Yes. Section 91A.6 requires a statement on each regular payday showing the hours you worked, the wages you earned and the deductions taken. Unlike states that only oblige an employer to itemise deductions, Iowa asks for hours and earnings as well, and it does so without the employee having to request anything.

Can my Iowa employer put my pay stub behind a login instead of printing it?

It can, but only on terms. Electronic access counts as delivery when the employer also gives you free and unrestricted access to a printer so you can print the statement yourself. Secure electronic transmission is a separate permitted method, and if you cannot receive statements that way you may tell the employer in writing one pay period ahead and be moved to mail or in person delivery.

How late can an Iowa payday be after the pay period ends?

Twelve days, not counting Sundays and legal holidays. Wages must be paid at least monthly, semimonthly or biweekly on paydays that are designated in advance and spaced at consistent intervals, and the regular payday may not fall more than twelve such days after the close of the period the wages were earned in.

Why does my Iowa stub not show hours if I am salaried?

Because the statute lets employers omit hours for staff who are exempt from overtime under the federal regulations at 29 C.F.R. part 541. The exception has a limit: if your employer has a policy or practice of paying exempt staff overtime, a bonus or anything else calculated from hours, it must show your hours or those payments on the statement.

Can my Iowa employer make me take direct deposit?

If you were hired on or after 1 July 2005, yes, as a condition of employment at a bank of your own choosing. It cannot do so if maintaining the account would effectively push your pay under the state minimum wage, if the deposit would cost you account fees, or if a collective bargaining agreement rules it out. Miss the payday and the employer owes any overdraft charge it caused.

What is the Iowa minimum wage in 2026?

It is $7.25 an hour, matching the federal rate, and it has stood there since January 2008. New hires may be paid $6.35 for their first ninety calendar days, and tipped staff in restaurants and lodging may have up to forty per cent of the minimum covered by tips provided they clear thirty dollars a month in them.