County Employers

This information applies to County IPERS-covered employers. 

Township Officials

Some township trustees and clerks are elected while others appointed. Visit the Appointed vs. Elected Officials page for guidance on how IPERS coverage works for these officials.

Elected Officials and Payroll Taxes

Full-time and part-time elected officials do not qualify as an independent contractor. Elected officials are subject to a degree of control making them employees under common law and subject to payroll taxes. For tax reporting purposes, elected officials are employees because they receive wages, not fees. This does not change based on Social Security or Medicare determinations. No matter how much an elected official receives, employers should:

• Pay both federal and state income taxes.
• Pay Social Security and Medicare taxes (see note.)
• Issue a W-2.

For more information, consult the IRS website.

NOTE: In Iowa, if a part-time elected official has opted to contribute to IPERS, Social Security should not be withheld. Medicare is mandatory for officials elected after April 1, 1986. If you are not withholding these required payroll taxes, please do so immediately.
 

Temporary/Permanent Employees

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.  

• Volunteer Firefighters - The Iowa Administrative Code mandates that volunteer firefighters, special police officers (not including reserve officers), and volunteer emergency personnel always have to qualify for coverage under IPERS’ rules for temporary employees.
• Dual Employment and Coverage - Employment with each employer is considered for coverage separately. As an employer, you may not be aware of the employee’s other jobs or coverage status. Unless the position is one recognized by law as having optional coverage, coverage is determined by law and is not the employee’s choice.
• Pool Employees/High School Students

You should deduct IPERS contributions until employees terminate employment or go four consecutive quarters with no wages. When either of these events occurs, employees must requalify for IPERS coverage when they return to work. When the employment of many seasonal employees ends at the end of each season, IPERS recommends that you provide a written termination notice at the end of each season and then go through your normal hiring practices that following season. Holding or reserving a position for a worker from year to year would make this arrangement permanent and IPERS should be deducted upon their original hire date.