A bill for an act relating to employer recordkeeping and auditing requirements for purposes of unemployment insurance and including applicability provisions.

This bill requires Iowa employers to maintain accurate work records related to unemployment insurance for three years after remuneration is paid (or due). It mandates that the Department of Workforce Development conduct field audits of employer records to verify compliance with unemployment insurance rules, including pre-audit interviews and detailed reviews of pay records for at least one employee per quarter. Employers must provide access to documents like pay stubs, W-2 forms, tax returns, and business licenses during audits. The bill also establishes procedures for employers to contest audit decisions regarding employee eligibility under unemployment insurance rules.