Iowa § 97C.5 - 97C.5 Tax on employees.
Full text of Iowa Iowa Code § 97C.5 — 97C.5 Tax on employees., with citation guidance and answers to common questions.
§ 97C.5. 97C.5 Tax on employees.
Every employee whose services are covered by an agreement entered into under section 97C.3 shall be required to pay for the period of such coverage into the contribution fund established by section 97C.12, a tax which is hereby imposed with respect to wages received during the calendar year of 1953, equal to such percentum of the wages received by the employee as imposed by Social Security Act, Tit. II, as such Act has been and may from time to time be amended. Such payment shall be considered a condition of employment as a public employee. Taxes deducted from the wages of the employee by the employer and taxes imposed upon the employer shall be forwarded to the state agency for recording and shall be deposited with the treasurer of state to the credit of the contribution fund established by section 97C.12 of this chapter. [C46, 50, §97.9; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.5] 2012 Acts, ch 1023, §16 Referred to in §97C.4, 97C.6, 97C.9, 97C.12 Wed Dec 10 22:36:33 2025 Iowa Code 2026, Section 97C.5 (20, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 97C.5
What does Iowa Code § 97C.5 cover?
Section 97C.5 ("97C.5 Tax on employees.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 97C.5?
A common citation format is "Iowa Code § 97C.5" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 97C.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.