reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.1 - Form of Records-scope of Rules

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Form of records.
No particular order or form of records is
				prescribed by the rules in this chapter. However, every employer subject to any
				provisions of Iowa Code chapter 91D is required to maintain records containing
				the information and data required by the specific rules of this chapter. The
				records may be maintained and preserved on microfilm or other basic source
				document of an automatic word or data processing memory provided that adequate
				projection or viewing equipment is available, that the reproductions are clear
				and identifiable by date or pay period, and that extensions or transcriptions
				of the information required by this chapter are made available upon
				request.
(2)
Scope of
				rules.
a. Rules
				875-216.2 (91D) to
				875-216.9(91D) contain the requirements generally applicable to all employers
				employing covered employees, including the requirements relating to the posting
				of notices, the preservation and location of records, and the record-keeping
				requirements for employers of covered employees. In addition, rule
				875-216.3 (91D) contains the
				requirements relating to executive, administrative, and professional employees
				(including academic administrative personnel or teachers in elementary or
				secondary schools), and outside sales employees.
b. Rules
				875-216.27 (91D) to
				875-216.33 (91D) deal with the
				information and data which must be kept for employees (other than executive,
				administrative, etc., employees) who are subject to the exemptions provided.
				Additionally, this rule also specifies the records needed for deductions from
				and additions to wages for "board, lodging, or other facilities," industrial
				homeworkers and employees whose tips are credited toward wages and requires the
				recording of more, fewer, or different items of information or data than
				required under the generally applicable record-keeping requirements of rule
				875-216.2 (91D).
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.2 - Employees Subject to Minimum Wage

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Items required.
Every
				employer shall maintain and preserve payroll or other records containing the
				following information and data with respect to each employee to whom the Act
				applies:
a. Name in full, as used for social
				security record-keeping purposes, and on the same record, the employee's
				identifying symbol or number if such is used in place of name on any time,
				work, or payroll records;
b. Home
				address, including ZIP code;
c.
				Date of birth, if under 19;
d.
				Reserved;
e. Time of day and day of
				week on which the employee's workweek begins. If the employee is part of a work
				force or employed in or by an establishment all of whose workers have a
				workweek beginning at the same time on the same day, a single notation of the
				time of the day and beginning day of the workweek for the whole work force or
				establishment will suffice;
f.
				Basis of pay by indicating the monetary amount paid on a per hour, per day, per
				week, per piece, commission on sales, or other basis;
g. Hours worked each workday and total hours
				worked each workweek (for purposes of this rule, a "workday" is any fixed
				period of 24 consecutive hours and a "workweek" is any fixed and regularly
				recurring period of seven consecutive workdays);
h. Total daily or weekly straight-time
				earnings or wages due for hours worked during the workday or workweek,
				exclusive of premium overtime compensation;
i. Reserved;
j. Total additions to or deductions from
				wages paid each pay period including employee purchase orders or wage
				assignments. Also, in individual employee records, the dates, amounts, and
				nature of the items which make up the total additions and deductions;
k. Total wages paid each pay period;
				and
l. Date of payment and the pay
				period covered by payment.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.3 - Bona Fide Executive, Administrative, and Professional Employees (including academic administrative personnel and teachers in elementary or secondary schools) , and Outside Sales Employees Employed Pursuant to 875-subrule 215.4 (1)

Current through Register Vol. 47, No. 3, July 24, 2024
With respect to each employee in a bona fide executive,
				  administrative, or professional capacity (including employees employed in the
				  capacity of academic administrative personnel or teachers in elementary or
				  secondary schools), or in outside sales, as defined in
				  875-218.1 (91D) to
				  218.5(91D) (pertaining to so-called "white collar" employee exemptions),
				  employers shall maintain and preserve records containing all the information
				  and data required by 216.2(1) except paragraphs
"f"
and
"g"
and, in addition, the basis on which wages are paid in
				  sufficient detail to permit calculation for each pay period of the employee's
				  total remuneration for employment including fringe benefits and perquisites.
				  (This may be shown as the dollar amount of earnings per month, per week, per
				  month plus commissions, etc., with appropriate addenda such as "plus
				  hospitalization and insurance plan A," "benefit package B," "two weeks' paid
				  vacation," etc.).
29
					 CFR
					 516.3.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.4 - Posting of Notices

Current through Register Vol. 47, No. 3, July 24, 2024
Every employer employing any employees subject to the minimum
				  wage provisions of the Iowa minimum wage Act shall post and keep posted a
				  notice explaining the Act, as prescribed by the division of labor services, in
				  conspicuous places in every establishment where such employees are employed so
				  as to permit them to readily observe a copy.
29 CFR
					 516.4.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.7 - Place for Keeping Records and Their Availability for Inspection

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Place
				of records.
Each employer shall keep the records required by this
				chapter safe and accessible at the place or places of employment, or at one or
				more established central record-keeping offices where records are customarily
				maintained. Where the records are maintained at a central record-keeping
				office, other than in the place or places of employment, the records shall be
				made available within 72 hours following notice from the commissioner or a duly
				authorized and designated representative.
(2)
Inspection of records.
All records shall be available for inspection and transcription by the
				commissioner.
29
					 CFR
					 516.7.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.8 - Computations and Reports

Current through Register Vol. 47, No. 3, July 24, 2024
Each employer required to maintain records under this chapter
				  shall make extension, recomputation, or transcription of the records and shall
				  submit to the division of labor services the reports concerning persons
				  employed and the wages, hours, and other conditions and practices of employment
				  set forth in the records as the commissioner may request in writing.
29 CFR
					 516.8.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.9 - Petitions for Exceptions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
				Submission of petitions for relief. Any employer or group of employers who, due
				to peculiar conditions under which they must operate, desire authority to
				maintain records in a manner other than required in this chapter, or to be
				relieved of preserving certain records for the period specified in this
				chapter, may submit a written petition to the administrator of the U.S.
				Department of Labor, Wage and Hour Division, requesting the authority, setting
				forth the reasons therefor. If the administrator will not grant a petition for
				lack of coverage under the federal Fair Labor Standards Act, the petitioner may
				petition the commissioner. Any exception granted by the administrator pursuant
				to
				29 CFR
				516.9 will be accepted by the
				commissioner.
(2)
				Reserved.
29 CFR
					 516.9.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.27 - Board, Lodging, or Other Facilities

Current through Register Vol. 47, No. 3, July 24, 2024
(1) In addition to keeping other records
				required by this chapter, an employer who makes deductions from the wages of
				the employees for "board, lodging, or other facilities" (as these terms are
				used in the definition of "wage" as stated in 875-subrule 215.3(23)) furnished
				to them by the employer or by an affiliated person, or who furnishes "board,
				lodging, or other facilities" to employees as an addition to wages, shall
				maintain and preserve records substantiating the cost of furnishing each class
				of facility except as noted in 216.27(3). Separate records of the cost of each
				item furnished to an employee need not be kept. The requirements may be met by
				keeping combined records of the costs incurred in furnishing each class of
				facility, such as housing, fuel, or merchandise furnished through a company
				store or commissary. Where cost records are kept for a "class" of facility
				rather than for each individual article furnished to employees, the records
				shall also show the gross income derived from each class of facility, e.g.,
				gross rentals in the case of houses, total sales through the store or
				commissary, total receipts from sales of fuel.
a. The records shall include itemized
				accounts showing the nature and amount of any expenditures entering into the
				computation of the reasonable cost, as defined in 875-Chapter 217, and shall
				contain the data required to compute the amount of the depreciated investment
				in any assets allowable to the furnishing of the facilities, including the date
				of acquisition or construction, the original cost, the rate of depreciation and
				the total amount of accumulated depreciation on such assets. If the assets
				include merchandise held for sale to employees, the records should contain data
				from which the average net investment in inventory can be determined.
b. No particular degree of itemization is
				prescribed. However, the amount of detail shown in these accounts should be
				consistent with good accounting practices and should be sufficient to enable
				the commissioner to verify the nature of the expenditure and the amount by
				reference to the basic records which must be preserved pursuant to
				216.6(3)
"b."
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.28 - Tipped Employees

Current through Register Vol. 47, No. 3, July 24, 2024
(1) With
				respect to each tipped employee whose wages are determined pursuant to the
				definition of "wage" in 215.3(23), the employer shall maintain and preserve
				payroll or other records containing all the information and data required in
				216.2(1) and the following:
a. A symbol,
				letter or other notation placed on the pay records identifying each employee
				whose wage is determined in part by tips;
b. Weekly or monthly amount reported by the
				employee, to the employer, of tips received (this may consist of reports made
				by the employees to the employer on IRS Form 4070);
c. Amount by which the wages of each tipped
				employee have been deemed to be increased by tips as determined by the employer
				(not in excess of 40 percent of the applicable statutory minimum wage). The
				amount per hour which the employer takes as a tip credit shall be reported to
				the employee in writing each time it is changed from the amount per hour taken
				in the preceding week;
d. Hours
				worked each workday in any occupation in which the employee does not receive
				tips, and total daily or weekly straight-time payment made by the employer for
				such hours; and
e. Hours worked
				each workday in occupations in which the employee receives tips, and total
				daily or weekly straight-time earnings for such hours.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.31 - Industrial Homeworkers

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definitions.
a.
"Industrial homeworker"
and
"homeworker,"
as
				used in this rule, means any employee employed or suffered or permitted to
				perform industrial homework for an employer.
b.
"Industrial homework,"
as
				used in this rule, means the production by any person in or about a home,
				apartment, tenement, or room in a residential establishment of goods for an
				employer who suffers or permits production, regardless of the source (whether
				obtained from an employer or elsewhere) of the materials used by the homeworker
				in production.
c. The meaning of
				the terms
"employ, " "employee, " "employer," "goods,"
				"person,"
and
"production"
as used in this rule is
				the same as in 875-subrules 215.3(6), 215.3(7), 215.3(9), 215.3(12), and
				215.3(17).
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 216 - Records to Be Kept by Employers › Rule 875-216.33 - Employees Employed in Agriculture Pursuant to 875-subrule 215.4 (6)

Current through Register Vol. 47, No. 3, July 24, 2024
(1) No records,
				except as required under 216.33(6), need be maintained by an employer who did
				not use more than 500 days of agricultural labor in any quarter of the
				preceding calendar year, unless it can be reasonably anticipated that more than
				500 days of agricultural labor will be used in at least one calendar quarter of
				the current calendar year. The 500-day test includes the work of agricultural
				workers supplied by crew leaders, or farm labor contractors, if the farmer is
				an employer of the workers, or a joint employer of the workers with the crew
				leader or farm labor contractor. However, members of the employer's immediate
				family are not included. (A "day" is any day during which an employee does
				agricultural work for one hour or more.)
(2) If it can be reasonably anticipated that
				the employer will use more than 500 days of agricultural labor in at least one
				calendar quarter of the current calendar year, the employer shall maintain and
				preserve for each employee records containing all the information and data
				required by 216.2(1)
"a"
and
"b"
and the
				following:
a. Symbols or other
				identifications separately designating those employees who are
(1) Members of the employer's immediate
				family as defined in 875-paragraph 215.4(6)
"b,"
(2) Hand harvest laborers as defined in
				875-paragraph 215.4(6)
"c"
or
"d,"
and
(3) Employees principally
				engaged in the range production of livestock as defined in 875-paragraph
				215.4(6)
"e."
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.2 - Purpose and Scope

Current through Register Vol. 47, No. 3, July 24, 2024
This chapter addresses the definition of wages. "Wages"
				  include the "reasonable cost," as determined by the commissioner, to an
				  employer of furnishing any employee with board, lodging, or other facilities,
				  if the board, lodging, or other facilities are customarily furnished by the
				  employer to employees. In addition, the commissioner will determine the "fair
				  value" of the facilities on the basis of average cost to the employer or to
				  groups of employers similarly situated, on average value to groups of
				  employees, or other appropriate measures of "fair value." Whenever determined
				  and when applicable and pertinent, the "fair value" of the facilities involved
				  shall be includable as part of "wages" instead of the actual measure of the
				  costs of those facilities. However, the cost of board, lodging, or other
				  facilities shall not be included as part of "wages" if excluded therefrom by a
				  bona fide collective bargaining agreement.
29 CFR
					 531.2.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.3 - "reasonable Cost."

Current through Register Vol. 47, No. 3, July 24, 2024
(1) "Reasonable
				cost" is determined to be not more than the actual cost to the employer of the
				board, lodging, or other facilities customarily furnished by the employer to
				the employees.
(2) "Reasonable
				cost" does not include a profit to the employer or to any affiliated
				person.
(3) Except whenever any
				determination made under rule 217.4(91D) is applicable, the "reasonable cost"
				to the employer of furnishing the employee with board, lodging, or other
				facilities (including housing) is the cost of operation and maintenance
				including adequate depreciation plus a reasonable allowance (not more than 5/4
				percent) for interest on the depreciated amount of capital invested by the
				employer. If the total so computed is more than the fair rental value (or the
				fair price of the commodities or facilities offered for sale), the fair rental
				value (or the fair price of the commodities or facilities offered for sale)
				shall be the reasonable cost. The cost of operation and maintenance, the rate
				of depreciation, and the depreciated amount of capital invested by the employer
				shall be those arrived at under good accounting practices. As used in this
				rule, the term "good accounting practices" does not include accounting
				practices which have been rejected by the Internal Revenue Service for tax
				purposes, and the term "depreciation" includes obsolescence.
(4) The cost of furnishing "facilities" found
				by the commissioner to be primarily for the benefit or convenience of the
				employer will not be recognized as reasonable and may not be included in
				computing wages.
The following is a list of facilities found by the
				  commissioner to be primarily for the benefit or convenience of the employer.
				  The list is intended to be illustrative rather than exclusive:
a. Tools of the trade and other materials and
				services incidental to carrying on the employer's business.
b. The cost of any construction by and for
				the employer.
c. The cost of
				uniforms and of their laundering, where the nature of the business requires the
				employee to wear a uniform.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.4 - Determinations of "reasonable Cost."

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Procedure.
Upon the
				commissioner's own motion or upon the petition of any interested person, the
				commissioner may determine generally or particularly the "reasonable cost" to
				an employer of furnishing any employee with board, lodging, or other
				facilities, if the board, lodging, or other facilities are customarily
				furnished by the employer to employees. Notice of proposed determination shall
				be published in the Iowa Administrative Bulletin as a Notice of Intended
				Action.
(2)
Contents of
				petitions submitted by interested persons.
Any petition by an employee
				or an authorized representative of employees, an employer or group of
				employers, or other interested persons for a determination of "reasonable cost"
				shall include the following information:
a.
				The name and location of the employer's or employers' place or places of
				business;
b. A detailed description
				of the board, lodging, or other facilities furnished by the employer or
				employers, whether or not these facilities are customarily furnished by the
				employer or employers, and whether they are alleged to constitute
				"wages";
c. The charges or
				deductions made for the facility or facilities by the employer or
				employers;
d. When the actual cost
				of the facility or facilities is known, an itemized statement of the cost to
				the employer or employers of the furnished facility or facilities;
e. The cash wages paid;
f. The reason or reasons for which the
				determination is requested, including any reason or reasons why the
				determinations in 217.3(91D) should not apply; and
g. Whether an opportunity to make an oral
				presentation is requested; and, if it is requested, the inclusion of a summary
				of any expected presentation.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.5 - Determinations of "fair Value."

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Procedure.
The procedures governing the making of
				determinations of the "fair value" of board, lodging, or other facilities for
				defined classes of employees and in defined areas under the definition of wage
				shall be the same as that prescribed in rule 217.4(91D) with respect to
				determinations of "reasonable cost."
(2)
Petitions of interested
				persons.
Any petition by an employee or an authorized representative
				of employees, an employer or group of employers, or other interested persons
				for a determination of "fair value" shall contain the information required
				under 875-subrule 215.3(23) and, to the extent possible, the following:
a. A proposed definition of the class or
				classes of employees involved;
b. A
				proposed definition of the area to which any requested determination would
				apply; and
c. Any measure of "fair
				value" of the furnished facilities which may be appropriate in addition to the
				cost of such facilities.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.6 - Effects of Collective Bargaining Agreements

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The cost of board, lodging, or other
				facilities shall not be included as part of the wage paid to any employee to
				the extent it is excluded therefrom under the terms of a bona fide collective
				bargaining agreement applicable to the particular employee.
(2) A collective bargaining agreement shall
				be deemed to be "bona fide" when it is made with a labor organization.
a. Which has been certified by the National
				Labor Relations Board, or Iowa public employment relations board, or
b. Which is the certified representative of
				the employees under the provisions of the National Labor Relations Act, as
				amended, the Railway Labor Act, as amended, or Iowa public employment relations
				Act.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.7 - Request for Review of Tip Credit

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Any employee (personally or through a
				representative) may request the commissioner to determine whether the actual
				amount of tips received is less than the amount determined by the employer as a
				wage credit. If the commissioner is satisfied the actual amount of tips is the
				lesser of these amounts, the amount paid the employee by the employer shall be
				deemed to have been increased by such lesser amount.
(2) Requests for review and determination may
				be made in writing to the commissioner. Requests should be accompanied by a
				statement of tips received each week or each month over a representative period
				as reported by the employee to the employer for purposes of Internal Revenue
				Service reports. A request should also be accompanied by a statement showing
				the tip credit taken by the employer and any other information deemed pertinent
				by the petitioner. In any instance in which it appears that the tip credit
				claimed by the employer exceeds the amount of tips actually received by the
				tipped employee, the employer shall be apprised of the facts made available to
				the commissioner and be afforded the opportunity to submit any evidence the
				employer may care to present in support of the claim for tip credit before a
				determination is made.
29 CFR
					 531.7.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.25 - Introductory Statement

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
				Reserved.
(2) The interpretations
				of the law contained in this chapter are official interpretations of the
				division with respect to the application under described circumstances of the
				provisions of law which they discuss. The interpretations indicate with respect
				to the methods of paying the compensation required and the application of the
				law.
29 CFR
					 531.25.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.27 - Payment in Cash or Its Equivalent Required

Current through Register Vol. 47, No. 3, July 24, 2024
Payments of the prescribed wages shall be in currency or
				  negotiable instrument payable at par. Although these rules provide for the
				  inclusion in the "wage" paid to any employee, under the conditions which it
				  prescribes of the "reasonable cost," or "fair value" of furnishing the employee
				  with board, lodging, or other facilities, the employer can only include the
				  furnishing of facilities as a portion of the prescribed wage if the employee
				  has agreed in writing prior to the period of employment for which payment will
				  be made to receive payment in a form other than currency or negotiable
				  instrument payable at par. In addition, a tipped employee's wages may consist
				  in part of tips. These rules permit and govern the payment of wages in other
				  than cash.
29 CFR
					 531.27.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.29 - Board, Lodging, or Other Facilities

Current through Register Vol. 47, No. 3, July 24, 2024
The inclusion of board, lodging and other facilities as part
				  of wages applies under the following situations:
(1) Where board, lodging, or other facilities
				are furnished in addition to a stipulated wage; and
(2) Where charges for board, lodging, or
				other facilities are deducted from a stipulated wage. The use of the word
				"furnishing" clearly indicates this was intended to apply to all facilities
				furnished by the employer as compensation to the employee, regardless of
				whether the employer calculates charges for the facilities as additions to or
				deductions from wages.
29 CFR
					 531.29.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.30 - "furnished" to the Employee

Current through Register Vol. 47, No. 3, July 24, 2024
The reasonable cost of board, lodging, or other facilities
				  may be considered as part of the wage paid an employee only where customarily
				  "furnished" to the employee. Not only shall the employee receive the benefits
				  of the facility for which the employee is charged, but it is essential that the
				  employee's acceptance of the facility be voluntary and
				  uncoerced.
29 CFR
					 531.30.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.31 - "customarily" Furnished

Current through Register Vol. 47, No. 3, July 24, 2024
The reasonable cost of board, lodging, or other facilities
				  may be considered as part of the wage paid an employee only where "customarily"
				  furnished to the employee. Where facilities are "furnished" to the employee, it
				  will be considered a sufficient satisfaction of this requirement if the
				  facilities are furnished regularly by the employer to the employer's employees
				  or if the same or similar facilities are customarily furnished by other
				  employers engaged in the same or similar trade, business, or occupation in the
				  same or similar communities.
29 CFR
					 531.31.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.32 - "other Facilities."

Current through Register Vol. 47, No. 3, July 24, 2024
(1) "Other
				facilities," as used in this chapter, shall be something similar to board or
				lodging. The following items are deemed to be within the meaning of the term:
a. Meals furnished at company restaurants or
				cafeterias or by hospitals, hotels, or restaurants to their
				employees;
b. Meals, dormitory
				rooms, and tuition furnished by a college to its student employees;
c. Housing furnished for dwelling
				purposes;
d. General merchandise
				furnished without cost to the employee at company stores and commissaries
				(including articles of food, clothing, and household effects);
e. Fuel (including coal, kerosene, firewood,
				and lumber slabs), electricity, water, and gas furnished for the noncommercial
				personal use of the employee; and
f. Transportation furnished employees between
				their homes and work where the travel time does not constitute compensable
				hours worked and the transportation is not an incident of and necessary to the
				employment.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.35 - "free and Clear" Payment; "kickbacks."

Current through Register Vol. 47, No. 3, July 24, 2024
Whether in cash or in facilities, "wages" cannot be
				  considered to have been paid by the employer and received by the employee
				  unless they are paid finally and unconditionally or "free and clear." The wage
				  requirements will not be met where the employee "kicks back" directly or
				  indirectly to the employer or to another person for the employer's benefit the
				  whole or part of the wage delivered to the employee. This is true whether the
				  "kickback" is made in cash or in other than cash.
29 CFR
					 531.35.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.36 - Payment Where Additions or Deductions Are Involved

Current through Register Vol. 47, No. 3, July 24, 2024
(1) This chapter applies only to the
				applicable minimum wage for all hours worked. Any deduction indicated in this
				chapter as being permitted must meet the requirements of Iowa Code section
				91A.5.
To illustrate, where an employee works 40 hours a week at a
				  cash wage rate of $3.85 an hour and is paid $154 in cash free and clear at the
				  end of the workweek, and in addition is furnished facilities valued at $10, no
				  consideration need be given to the question of whether the facilities meet the
				  requirements, since the employee has received in cash the applicable minimum
				  wage of $3.85 an hour for all hours worked. Similarly, where an employee is
				  employed at a rate of $5 an hour and during a particular workweek works 40
				  hours for which cash payment of $200 is made, the employer having deducted $30
				  from wages for facilities furnished, whether the deduction meets the
				  requirement of this chapter need not be considered, since the employee is still
				  receiving, after the deduction has been made, a cash wage in excess of the
				  required minimum hourly wage.
Deductions for board, lodging, or other facilities may be
				  made in workweeks even if the deductions reduce the cash wage below the
				  minimum, provided the prices charged do not exceed the "reasonable cost" of the
				  facilities. When items are furnished the employee at a profit, the deductions
				  from wages are considered to be illegal only to the extent that the profit
				  reduces the wage (which includes the "reasonable cost" of the facilities) below
				  the required minimum.
(2)
				Deductions for articles such as tools, miners' lamps, dynamite caps, and other
				items which do not constitute "board, lodging, or other facilities" may
				likewise be made if the employee nevertheless received the required minimum
				wage in cash free and clear; but to the extent that they reduce the wages of
				the employee in any such workweek below the minimum required, they are illegal.
				However, any deduction indicated as being permitted must meet the requirements
				of Iowa Code section 91 A. 5.
29 CFR
					 531.36.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.38 - Amounts Deducted for Taxes

Current through Register Vol. 47, No. 3, July 24, 2024
Taxes which are assessed against the employee and which are
				  collected by the employer and forwarded to the appropriate governmental agency
				  may be included as "wages" although they do not technically constitute "board,
				  lodging, or other facilities." This principle is applicable to the employee's
				  share of social security, as well as other federal, state, or local taxes,
				  levies, and assessments. No deduction may be made for any tax or share of a tax
				  which the law requires to be borne by the employer.
29 CFR
					 531.38.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.39 - Payments to Third Persons Pursuant to Court Order

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Where an
				employer is legally obliged, as by order of a court of competent and
				appropriate jurisdiction, to pay a sum for the benefit or credit of the
				employee to a creditor of the employee, trustee, or other third party, under
				garnishment, wage attachment, trustee process, or bankruptcy proceeding,
				deduction from wages of the actual sum so paid is not prohibited: provided that
				neither the employer nor any person acting in the employer's behalf or interest
				derives any profit or benefit from the transaction. In those cases, payment to
				the third person for the benefit and credit of the employee will be considered
				equivalent, for the purposes of this chapter, to payment to the
				employee.
(2) The amount of any
				individual's earnings withheld by means of any legal or equitable procedure for
				the payment of any debt may not exceed the restriction imposed by state or
				federal garnishment laws; Iowa Code section
				642.21 or the federal Consumer
				Protection Act, Title III, 15 U.S.C. Sections
				1671-1677.
29 CFR
					 531.39.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.40 - Payments to Employee's Assignee

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Where an employer is directed by a
				voluntary assignment or order of an employee to pay a sum for the benefit of
				the employee to a creditor, donee, or other third party, deduction from wages
				of the actual sum so paid is not prohibited: Provided, that neither the
				employer nor any person acting in the employer's behalf or interest, directly
				or indirectly, derives any profit or benefit from the transaction. In those
				cases, payment to the third person for the benefit and credit of the employee
				will be considered equivalent, for purposes of this chapter, to payment to the
				employee. Any payments to employee's assignees must be pursuant to a written
				authorization by the employee.
(2)
				No payment by the employer to a third party will be recognized as a valid
				payment of compensation where it appears that payment was part of a plan or
				arrangement to evade or circumvent the requirements of this chapter.
29 CFR
					 531.40.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.50 - Payments to Tipped Employees

Current through Register Vol. 47, No. 3, July 24, 2024
(1) In
				determining the wage of a tipped employee, the amount paid to a tipped employee
				by the employer shall be deemed to be increased on account of tips by an amount
				determined by the employer, but not by an amount in excess of 40 percent of the
				applicable minimum wage rate, except that in the case of an employee who
				(either personally or acting through a representative) shows to the
				satisfaction of the commissioner that the actual amount of tips received was
				less than the amount determined by the employer as the amount by which the wage
				paid the employee was deemed to be increased under this sentence, the amount
				paid the employee by the employer shall be deemed to have been increased by the
				lesser amount.
(2) "Tipped
				employee" means any employee engaged in an occupation in which the employee
				customarily and regularly receives more than $30 a month in tips.
29 CFR
					 531.50.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.51 - Conditions for Taking Tip Credits in Making Wage Payments

Current through Register Vol. 47, No. 3, July 24, 2024
The wage credit permitted on account of tips may be taken
				  only with respect to wage payments made under Iowa Code section
				  91D.1(1)
				   "c" to those employees whose occupations in
				  the workweeks for which the payments are made are those of "tipped employees."
				  To determine whether a tip credit may be taken in paying wages to a particular
				  employee it is necessary to know what payments constitute "tips," whether the
				  employee receives "more than $30 a month" in tipped payments in the occupation
				  in which the employee is engaged, and whether in the occupation the employee
				  receives these payments in the amount "customarily and regularly." The
				  principles applicable to a resolution of these questions are discussed in rules
				  217.52(91D) to 217.59(91D).
29 CFR
					 531.51.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.52 - General Characteristics of "tips."

Current through Register Vol. 47, No. 3, July 24, 2024
A tip is a sum presented by a customer as a gift or gratuity
				  in recognition of some service performed for the customer. The payment is to be
				  distinguished from payment of a charge, if any, made for the service. Whether a
				  tip is to be given, and its amount, are matters determined solely by the
				  customer, and generally the customer has the right to determine who shall be
				  the recipient of the gratuity. In the absence of an agreement to the contrary
				  between the recipient and a third party, a tip becomes the property of the
				  person in recognition of whose service it is presented by the customer. Only
				  tips actually received by an employee as money belonging to that employee,
				  which the employee may freely use absent of any control by the employer, may be
				  counted in determining whether the employee is a "tipped employee" and in
				  applying the provisions which govern wage credits for tips.
29 CFR
					 531.52.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.53 - Payments Which Constitute Tips

Current through Register Vol. 47, No. 3, July 24, 2024
In addition to cash sums presented by customers which an
				  employee keeps, tips received by an employee include amounts paid by bank check
				  or other negotiable instrument payable at par and amounts transferred by the
				  employer to the employee pursuant to directions from credit customers who
				  designate amounts to be added to their bills as tips. Special gifts in forms
				  other than money or its equivalent as above described such as theater tickets,
				  passes, or merchandise, are not counted as tips received by the employee for
				  purposes of this chapter.
29 CFR
					 531.53.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.54 - Tip Pooling

Current through Register Vol. 47, No. 3, July 24, 2024
Where employees practice tip splitting, as where food servers
				  give a portion of their tips to the busers, both the amounts retained by the
				  food servers and those given the busers are considered tips of the individuals
				  who retain them. Similarly, where an accounting is made to an employer for
				  information only or in furtherance of a pooling arrangement whereby the
				  employer redistributes the tips to the employees upon some basis to which they
				  have mutually agreed among themselves, the amounts received and retained by
				  each employee as the individual's own are counted as the employee's
				  tips.
29
					 CFR
					 531.54.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.55 - Examples of Amounts Not Received as Tips

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A compulsory charge for service, such as
				15 percent of the amount of the bill, imposed on a customer by an employer's
				establishment, is not a tip and, even if distributed by the employer to
				employees, cannot be counted as a tip received. Similarly, where negotiations
				between a hotel and a customer for banquet facilities include amounts for
				distribution to employees of the hotel, the amounts so distributed are not
				counted as tips received. Likewise, where the employment agreement is such that
				amounts presented by customers as tips belong to the employer and must be
				credited or turned over to the employer, the employee is in effect collecting
				for the employer additional income from the operations of the latter's
				establishment. Even though the amounts are not collected by imposition of any
				compulsory charge on the customer, plainly the employee is not receiving tips.
				The amounts received from customers are the employer's property, not the
				employee's, and do not constitute tip income to the employee.
(2) Service charges and other similar sums
				which become part of the employer's gross receipts are not tips. However, where
				the sums are distributed by the employer to the employees, the amounts may be
				used in their entirety to satisfy the monetary requirements of this chapter.
				Also, if pursuant to an employment agreement the tips received by an employee
				must be credited or turned over to the employer, the sums may, after receipt by
				the employer, be used by the employer to satisfy the monetary requirements of
				this chapter. In those instances, there is no applicability of the 40 percent
				limitation on tip credits provided by Iowa Code section
				91D.1(1)
"c."
29 CFR
					 531.55.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.56 - "more Than $30 a Month in Tips."

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Tipped employee.
An
				employee is a "tipped employee" when, in the occupation in which the employee
				is engaged, the amounts the employee receives as tips customarily and regularly
				total "more than $30 a month." An employee employed in an occupation in which
				the tips received meet this minimum standard is a "tipped employee" for whom
				the wage credit provided by 875-subrule 215.3(23) may be taken in computing the
				compensation due the employee for employment in the occupation, whether the
				employee is employed in it full-time or part-time. An employee employed
				full-time or part-time in an occupation in which the employee does not receive
				more than $30 a month in tips customarily and regularly is not a "tipped
				employee" and must receive the full compensation required without any deduction
				for tips received.
(2)
Month.
The definition of tipped employee does not require that
				the calendar month be used in determining whether more than $30 a month is
				customarily and regularly received as tips. Any appropriate recurring monthly
				period beginning on the same day of the calendar month may be used.
(3)
Individual tip receipts are
				controlling.
An employee must customarily and regularly receive more
				than $30 a month in tips in order to qualify as a tipped employee. An employee
				who is part of a group which has a record of receiving more than $30 a month in
				tips will not qualify that employee. For example, a food server who is newly
				hired will not be considered a tipped employee merely because the other food
				servers in the establishment receive tips in the requisite amount. The method
				of applying the test in initial and terminal months of employment is addressed
				in rule 217.58(91D).
(4)
Significance of minimum monthly tip receipts.
More than $30 a
				month in tips customarily and regularly received by the employee is a minimum
				standard that must be met before any wage credit for tips is
				determined.
(5)
Dual
				jobs.
In some situations an employee is employed in a dual job, as for
				example, where a desk clerk in a hotel also serves as a food server. If the
				employee customarily and regularly receives at least $30 a month in tips for
				work as a food server, the employee is a tipped employee only with respect to
				the employment as a food server. The employee is employed in two occupations,
				and no tip credit can be taken for hours of employment in the occupation for
				which the employee does not meet the tip qualification. The situation is
				distinguishable from that of a food server who spends part of the time cleaning
				and setting tables, toasting bread, making coffee and occasionally washing
				dishes or glasses. The related duties in an occupation that is a tipped
				occupation need not by themselves be directed toward producing tips.
29 CFR
					 531.56.
Iowa Administrative Code › Agency 875 - Labor Services Division › Minimum Wage › Chapter 217 - Wage Payments › Rule 875-217.57 - Receiving the Minimum Amount "customarily and Regularly."

Current through Register Vol. 47, No. 3, July 24, 2024
The employee must receive more than $30 a month in tips
				  "customarily and regularly" in the occupation in which the employee is engaged
				  in order to qualify as a tipped employee. If it is known that the employee
				  always receives more than the stipulated amount each month, as may be the case
				  with many employees in occupations such as those of food server, bellhop,
				  taxicab driver, barber, or beautician, the employee will qualify and the tip
				  credit provisions may be applied. Alternatively, an employee who only
				  occasionally or sporadically receives tips totaling more than $30 a month, such
				  as at holidays when customers may be more generous than usual, will not be
				  deemed a tipped employee. The phrase "customarily and regularly" signifies a
				  frequency which must be greater than occasional, but which may be less than
				  constant. If an employee is in an occupation in which the employee normally and
				  recurrently receives more than $30 a month in tips, the employee will be
				  considered a tipped employee even though occasionally because of sickness,
				  vacation, seasonal fluctuations or the like, the employee fails to receive more
				  than $30 in tips in a particular month.
29 CFR
					 531.57.