A bill for an act relating to wage payment collection issues arising between employers and employees, providing penalties and remedies, and including effective date provisions.

SF 147 strengthens wage payment protections for Iowa employees by requiring employers to prove deductions are lawful and obtain written employee authorization for them. It mandates clear written notices about pay schedules, wage calculation methods, and changes affecting pay, plus detailed pay statements showing hours worked, sales, or miles earned. Employers face penalties for non-payment, including liquidated damages and attorney fees, while prohibiting retaliation against employees who file complaints or cooperate in investigations. The bill directly affects all Iowa employers and their workers by clarifying wage transparency and enforcement mechanisms.