Iowa Admin. Code r. 11-51.4
Current through Register Vol. 47, No. 11, December 11, 2024
Individuals providing services to the state pursuant to an authorized fee-for-services contract, including persons supplied by a temporary employment service, are not employees of the state. Persons providing services under this rule who are determined to have a common law employer-employee relationship with the state may, however, be subject to withholding for certain taxes, social security. Medicare, and federal unemployment taxes under the Federal Unemployment Tax Act.
Iowa Admin. Code r. 11-51.4