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Iowa Administrative Code
495
Chapter 4
Iowa Admin. Code ch. 495-4
Employers
Iowa Public Employees’ Retirement System
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4.1
Covered employers
4.2
Records to be kept by the employer
4.3
Wage reporting and payment of contributions by employers
4.4
Accrual of interest and application of employer payments
4.5
Credit memos voided
4.6
Contribution rates
4.7
Employee information to be provided by covered employers
4.8
Additional employer contributions from employer-mandated reduction in hours or by the exercise of bumping rights to avoid a layoff