Other Employers

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The information below applies to IPERS-covered employers for other miscellaneous employer types.


Left Column content
Occupation Class Codes Description
01 Regular Employees
02 State Conservation Peace Officers
03 Sheriffs/Deputy Sheriffs
04 Legislators
05 State Correctional Officers
07 Airport Firefighters
10 State DOT Peace Officers
11 Education-related
15 Fire Prevention Inspectors/Peace Officers


Reporting Official Training Video


Right Column Content
Occupation Class Codes Description
16 State Airport Security Officers
19 Licensed Health Care Professionals
20 Emergency Medical Service Providers
23 National Guard Installation Security Officers
24 Insurance Special Investigators
25 Parole Peace Officers
27 Psychiatric Security Specialists
29 Full-time Elected Officials

Common Questions and Issues for Employers

Alternative Retirement Plan Coverage

Iowa state law provides that employees of certain employers are IPERS-covered unless they decide to participate in an authorized alternative retirement plan sponsored by their employer. 

Eligible employees of the following employers may make an alternative retirement plan election as follows:

  • Community Colleges. Eligible employees are IPERS-covered unless they elect to participate in an eligible alternative retirement plan.
  • State Board of Regents. Eligible employees are IPERS-covered unless they elect to participate in a retirement system qualified by the Board that meets the criteria of Iowa Code section 97B.2. Many positions at the Regents institutions are not immediately eligible for the alternative plan coverage.
  • Water Utilities. Eligible municipal water utility employees are IPERS-covered unless they elect to participate in an alternative plan authorized under Iowa Code chapter 412.

Each IPERS-covered employer that offers alternative plan coverage defines their own retirement plan election process. Regardless of your organization’s process, you will be IPERS-covered if you do not choose another plan within 60 days from the date of hire (or initial eligibility, if later).

Positions Eligible to Decline IPERS Coverage

The following employees may decline IPERS coverage within the first 60 days of employment. For many people, however, IPERS coverage may be the best alternative. If you decline IPERS coverage, your decision cannot be reversed.

  • Employees hired by the Board of Regents, including state universities.
  • Employees of community colleges.
  • City managers.
  • City administrators performing the duties of city managers.
  • Legislators.
  • Temporary legislative employees.
  • Magistrates.
  • Part-time elected officials.
  • Elected officials paid on a fee basis.
  • Elected officials of school districts.
  • Elected officials of townships.
  • Non-vested employees of levee and drainage districts.
  • Employees of community action agencies.
  • Members of the ministry, rabbinate or other religious orders who have taken a vow of poverty.
  • Members of the Iowa Transportation Commission.
  • Members of the Iowa Board of Parole.
  • Members of the Iowa Health Facilities Council.
  • Employees of the Board of Trustees of the Municipal Fire and Police Retirement System of Iowa.
  • Employees of a municipal water utility or waterworks.

Adjunct Instructors

Adjunct instructors are not covered. However, if the adjunct is offered a continuing contract that requires the teaching load to exceed one-half time for two full semesters or three full quarters per calendar year, the instructor is no longer considered temporary, and now qualifies for required IPERS coverage. 

FAQ Accordion Title
COVID-19 Related Employer FAQs

Frequently Asked Questions

Members do not receive a service credit if they are in layoff or furloughed status and the employer does not submit wages for the entire calendar quarter. Quarterly service credit is granted when wages are submitted during any month of the calendar quarter. Under FMLA rules, members on Family Medical Leave will be granted one free service credit; additional quarters due to FMLA must be purchased. Missing service credits do negatively impact members’ benefits at retirement.

Members cannot make up the missing wages and contributions for the time period that they are unemployed or furloughed. Members may buy additional service at the time of retirement to make up for any lost service time. Specific legislation authorized make up of missing wages and contributions for furloughs that occurred in 2009 and 2010 and was limited to only that time frame.

Employers must report the date the employee and employer relationship ends. This is the date all employee rights cease.

For the duration of Governor Reynold’s Proclamation of Disaster Emergency, the standard bona fide retirement period is waived for qualified members in one of the above classifications. IPERS will not require these employees to leave employment immediately after the declared emergency is over.

The reemployment earnings limit is also waived during the Proclamation of Disaster Emergency.

Yes, the compensation for the 80 hours are IPERS-covered.

No, this type of payment would be considered a bonus and is not IPERS-covered.