August #1: Work Comp. Coverage, Payroll Audits
In Iowa, a person must be considered an employee to be covered under workers’ compensation. This means an employer-employee relationship must exist, which is the foundation of workers’ compensation coverage.
Under Chapter 85 of the Iowa Code, an employer includes private employers as well as public employers, including the State of Iowa, counties, and cities.
An employee is generally defined as a person who works for or is employed by an employer. A written employment contract is not required. Individuals who are paid while participating in training or evaluation are also considered employees if they sustain an injury arising out of and in the course of that training.
Iowa law extends workers’ compensation coverage to certain statutory volunteers, including:
- Volunteer EMTs
- Volunteer firefighters
- Reserve peace officers
- Other volunteer emergency personnel
Elected and appointed officials are also covered under the Iowa Workers’ Compensation Act.
Conversely, some individuals are not covered by workers’ compensation. These include:
- Independent contractors
- Purely casual employees
- Non-statutory volunteers
A non-statutory volunteer is someone who volunteers their time without qualifying under the statute, such as reading to children at a library or planting flowers in a local park. In addition, police officers and firefighters who are entitled to benefits under Iowa Code Chapters 410 and 411 are not covered under Chapter 85.
Because every situation is unique, the facts of each case must be reviewed before determining whether an employer-employee relationship exists. If you are unsure whether an individual qualifies as an employee under the Iowa Workers’ Compensation Act or is serving as a non-statutory volunteer, please report the claim to Company Nurse or contact the IMWCA Claims Department. We will begin the investigation process and determine the individual’s employment status.
Join the Team: IMWCA is Hiring
IMWCA is hiring a Safety and Risk Improvement Adviser who provides professional consulting services in safety and risk improvement to local governments. Under the direction of the Safety and Risk Improvement Manager, this position is responsible for conducting on-site visits with IMWCA members, advising municipal officials on safety programs, analyzing loss exposures, and assisting in the development and implementation of risk improvement strategies. Additionally, the adviser investigates and analyzes workplace incidents to identify trends and recommend corrective actions.
Reminder: IMWCA Payroll Audits
Information Providers, Inc. (IPI) is currently conducting the 2025-2026 IMWCA payroll audits. You should have already received an appointment letter from IPI detailing your submission due date. If you anticipate any issues meeting this deadline, please contact your IPI auditor directly.
Timely completion of the payroll audit is crucial to verify actual payroll figures and ensure accurate premium contributions.
Once your audit is complete, the electronic annual audit report and final audit premium schedule will be accessible via the Member portal. IMWCA will publish these reports online as they are received from IPI, and an email notification will be sent to the primary IMWCA contact.
Members and agents can access the documents using their individual sign-in credentials. Please note that members have 30 days to review the audit, starting from the day the email notification is received.
Should you have any questions about the audit process, please feel free to contact Andrew Justice, Underwriting Manager, at andrewjustice@iowaleague.org or (800) 257-2708.
Upcoming IMWCA Trainings
Supervisor Training
Spots still available:
July 15 – Carroll
July 22 – Clinton
Handling employee performance and conduct issues can be daunting, uncomfortable, and confusing. IMWCA’s Supervisor Training Course provides new and experienced supervisors with tools and tips for managing inadequate performance and misconduct early on, when correction is easier.
Virtual Round Table
August 11 – Seasonal Employees: Best Practices for Onboarding and Offboarding
Gain valuable knowledge and real-world solutions for handling workers’ compensation issues in our quarterly virtual round tables. Each session kicks off at 9:30 a.m. with a 15-20 minute presentation, followed by an open discussion where you can ask questions and exchange ideas.
