Employers | Iowa Public Employees’ Retirement System

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As an IPERS-covered employer, you are integral to the success of the IPERS plan. We depend on our employer partners to provide accurate pay and service data and to correct any reporting errors. By doing so, you help us ensure the accuracy of benefits.

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Employer Resources

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Many resources are available to support you in your role as an IPERS reporting official.

Employer Handbook (PDF, 10.75 MB) explains the role and responsibilities of an IPERS reporting official.
I-Que Help Guide (PDF, 14.98 MB) explains how to use I-Que, the online reporting system for reporting officials.
Employer Training and Presentations are held three times a year (via Zoom). These sessions cover everything from the basics of wage reporting to understanding which employees are IPERS-covered. We review the Employer Handbook and walk through everything you need to know about I-Que. Visit the Employer Calendar to register for upcoming training.
Employer Help Desk Connect with staff members who conduct employer training and compliance reviews.
Employer Training Videos walk you through the Employer Handbook by section. Videos are available for City, County, School and Other Employers.
I-Que Video Tutorials walk you through how to use the software by topic.

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Employer Calendar

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Visit the Employer Calendar to register for upcoming training.

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Reporting Officials

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Each participating IPERS-covered employer must designate one reporting official, who serves as the organization’s main contact with IPERS. This person is authorized to sign IPERS documents and is responsible for:

Deducting retirement contributions from employees’ covered wages.
Reporting employee information and wages on monthly reports.
Submitting employee and employer contributions.
Maintaining employee records.
Managing certain member “events.”

See the IPERS' Reporting Officials portion of the Employer Handbook (PDF, 10.75 MB) for additional information.

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I-Que Employer Login

Compliance Reviews

Employee Data Security

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Employee Coverage: Temporary vs. Permanent

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Your organization should decide which positions are classified as "permanent" and which are classified as “temporary” employment. Employees working in comparable positions should be consistently designated as permanent or temporary employees – two employees doing similar jobs should not be treated differently. Consistency is key.

IPERS coverage is mandatory for permanent full- and part-time employees, regardless of the amount of wages or compensation they receive. For IPERS’ purposes, a temporary employee is a person who works either less than six months or on an irregular or on-call basis. Most temporary employees are excluded from IPERS coverage. However, in some cases a temporary employee may become eligible for IPERS coverage if an “ongoing relationship” with an IPERS-covered employer is established. An on-going relationship is established when an employee meets one of the following (effective July 1, 2008):

Receives wages of $1,000 or more in two consecutive quarters, OR
Works 1,040 hours or more in a calendar year.

IPERS coverage begins in the quarter after the ongoing relationship is established.

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Appointed vs Elected Officials

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Independent Contractors

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Independent contractors are not employees so they are not eligible for IPERS coverage. If you are not sure whether someone is an independent contractor or an employee, we encourage you to complete and submit the Worker Status Determination (PDF, 432 KB) form. We strongly encourage you to have a written agreement with an independent contractor and to submit it with the form.

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Workers' Compensation

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Workers’ compensation payments are never IPERS-covered, even if the employer pays them. Short- and long-term disability payments are not covered if they are made by an insurance company or third party (such as a trust). However, if short- or long-term disability payments are paid to an employee directly from an employer’s own assets, they are covered. Frequently, organizations allow employees to supplement workers’ compensation and short- or long-term disability payments by using vacation or sick leave to maintain the employee’s income at or near its normal level. These extra payments are covered.

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Compensatory Pay

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Compensatory time is paid leave employees accumulate instead of overtime pay. It may be paid to an employee as a continuation of regular pay for time taken off, or in a lump sum. This compensation is:

Included in IPERS-covered wages when wages are paid in lieu of a member’s regular work hours, OR paid as a lump sum for up to 240 hours a year for each member.
Excluded from IPERS-covered Wages when wages are paid as a lump sum for amounts over the maximum coverage level of 240 hours a year for each member.

The wages you report to IPERS should reflect your organization’s compensatory time policy, either calendar or fiscal year.

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Section 125 Plan Certification

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Employers must annually certify with IPERS that your IRS Section 125 benefit (also known as a cafeteria plan) is qualified. If you do not submit this certification, employer contributions to Section 125 plans are not IPERS-covered wages. In the following cases, employer and employee contributions to Section 125 plans are IPERS-covered.

A member and all similar employees could receive cash instead of the employer contribution. These contributions are IPERS-covered even if the member chooses not to take the cash benefit.
Additional amounts deducted from a member’s regular salary at the member’s discretion to purchase Section 125 plan benefits are IPERS-covered.
Employer contributions provided under a Section 125 plan that must be used to purchase Section 125 plan benefits are not IPERS-covered.
You must uniformly apply your organization's decision to include or exclude Section 125 plan contributions as IPERS-covered wages.

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Section 125 Plan Annual Certification form

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Use this form to certify your organization's Section 125 plan. (PDF, 134 KB)

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Wages and Contributions Due Dates

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Employee and employer contributions must be sent to IPERS monthly with the corresponding wage reports. Contributions must be withheld from employees’ checks at the time of payment. To avoid late charges/fees, wages reports are due to IPERS on due to IPERS on the 15th of the following month.