As used in this chapter:
1. “Days” means calendar days.
2. “Director” means the director of the department of inspections, appeals, and licensing.
3. a. “Employee” means a natural person who is employed in this state for wages by an
employer. Employee also includes a commission salesperson who takes orders or performs
services on behalf of a principal and who is paid on the basis of commissions but does not
include persons who purchase for their own account for resale.
b. For purposes of this chapter, the following persons engaged in agriculture are not
employees:
(1) The spouse of the employer and relatives of either the employer or spouse residing on
the premises of the employer.
(2) A person engaged in agriculture as an owner-operator or tenant-operator and the
spouse or relatives of either who reside on the premises while exchanging labor with the
operator or for other mutual benefit of any and all such persons.
(3) Neighboring persons engaged in agriculture who are exchanging labor or other
services.
c. For purposes of this chapter, “employee” does not include an independent contractor
as described in section 85.61, subsection 12, paragraph “c”, subparagraph (3).
4. “Employer” means a person, as defined in chapter 4, who in this state employs for wages
a natural person. An employer does not include a client, patient, customer, or other person
who obtains professional services from a licensed person who provides the services on a fee
service basis or as an independent contractor.
5. “Health benefit plan” means a plan or agreement provided by an employer for
employees for the provision of or payment for care and treatment of sickness or injury.
6. “Liquidated damages” means the sum of five percent multiplied by the amount of any
wages that were not paid or of any authorized expenses that were not reimbursed on a regular
payday or on another day pursuant to section 91A.3 multiplied by the total number of days,
excluding Sundays, legal holidays, and the first seven days after the regular payday on which
wages were not paid or expenses were not reimbursed. However, such sum shall not exceed
the amount of the unpaid wages and shall not accumulate when an employer is subject to a
petition filed in bankruptcy.\n\nTue Dec 09 22:29:31 2025 Iowa Code 2026, Chapter 91A (28, 2)
§91A.2, WAGE PAYMENT COLLECTION 2\n\n 7. “Wages” means compensation owed by an employer for:
a. Labor or services rendered by an employee, whether determined on a time, task, piece,
commission, or other basis of calculation.
b. Vacation, holiday, sick leave, and severance payments which are due an employee
under an agreement with the employer or under a policy of the employer.
c. Any payments to the employee or to a fund for the benefit of the employee, including
but not limited to payments for medical, health, hospital, welfare, pension, or profit-sharing,
which are due an employee under an agreement with the employer or under a policy of the
employer. The assets of an employee in a fund for the benefit of the employee, whether such
assets were originally paid into the fund by an employer or employee, are not wages.
d. Expenses incurred and recoverable under a health benefit plan.
[C77, 79, 81, §91A.2]
84 Acts, ch 1129, §2; 84 Acts, ch 1270, §1; 85 Acts, ch 119, §1; 86 Acts, ch 1124, §6, 7; 2020
Acts, ch 1069, §2; 2022 Acts, ch 1032, §21; 2023 Acts, ch 19, §1824, 1825
Referred to in §91B.1, 91B.2, 91E.1, 626.69
\n
Notes of Decisions
Runyon v. Kubota Tractor Corp., 653 N.W.2d 582 (Iowa 2002).
· cites it 31× “By motion for summary judgment, and again at trial, Kubota asserted that it was not an "employer" and Runyon was not an "employee" as those terms are defined in section 91A.2. The district court rejected the argument, holding the statute applied to the issue in controversy.”
Johnson v. Dollar Gen., 880 F. Supp. 2d 967 (N.D. Iowa 2012).
· cites it 14× “3(1) does not modify the section 91A.2(4) [now section 91A.2(7) ] definition of “wages.”
Hornby v. State, 559 N.W.2d 23 (Iowa 1997).
· cites it 12× “Iowa Code § 91A.2(7) (emphasis added). In interpreting a statute we apply certain well-settled rules.”
Phipps v. IASD Health Servs. Corp., 558 N.W.2d 198 (Iowa 1997).
· cites it 4× ““Wages” is defined in Iowa Code section 91A.2(7), which provides in relevant part: “Wages ” means compensation owed by an employer for: a.”
Anthony v. State, 632 N.W.2d 897 (Iowa 2001).
· cites it 6× “Section 91A.2(4) defines employer so as to include those identified as persons in Iowa Code chapter 4.”
Am. Fam. Mut. Ins. Co v. Richard Hollander, 705 F.3d 339 (8th Cir. 2013).
· cites it 4× “In sum, we conclude the district court did not abuse its discretion in granting Hollander's Rule 15(b)(2) motion to amend the pleadings to add the IWPCL claim -14- because the claim was tried with American Family's implied consent and the amendment did not result in prejudice to…”
Hinshaw v. Ligon Indus., L.L.C., 551 F. Supp. 2d 798 (N.D. Iowa 2008).
· cites it 10× “The court first recognized that “[ujnder the plain language of subsection (a) of [section 91A.2(4) ], [the employee’s] annual bonus is wages.”
Miller v. Component Homes, Inc., 356 N.W.2d 213 (Iowa 1984).
· cites it 6× “See Iowa Code §§ 91A.2(3) and 91A.8.) Early in the spring of 1981, these parties fell into disagreement over the amount of compensation due Miller and the quality of his work.”
Muller v. Hotsy Corp., 917 F. Supp. 1389 (N.D. Iowa 1996).
· cites it 5× “Iowa Code Chapter 91B provides as follows: [a]n employee, as defined in section 91A.2, shall have access to and shall be permitted to obtain a copy of the employee’s personnel file maintained by the employee’s employer, as defined in section 91A.”
Salazar v. Agriprocessors, Inc., 527 F. Supp. 2d 873 (N.D. Iowa 2007).
· cites it 3× “The term “wages” is defined broadly in Iowa Code section 91A.2(7) and includes “[l]abor or services rendered by an employee, whether determined on a time, task, piece, commission or other basis of calculation.”
— Iowa Code § 91A.2(2) — 1 case
— Iowa Code § 91A.2(3) — 11 cases
Runyon v. Kubota Tractor Corp., 653 N.W.2d 582 (Iowa 2002).
“By motion for summary judgment, and again at trial, Kubota asserted that it was not an "employer" and Runyon was not an "employee" as those terms are defined in section 91A.2. The district court rejected the argument, holding the statute applied to the issue in controversy.”
Miller v. Component Homes, Inc., 356 N.W.2d 213 (Iowa 1984).
“See Iowa Code §§ 91A.2(3) and 91A.8.) Early in the spring of 1981, these parties fell into disagreement over the amount of compensation due Miller and the quality of his work.”
— Iowa Code § 91A.2(3)(c) — 1 case
— Iowa Code § 91A.2(4) — 17 cases
Runyon v. Kubota Tractor Corp., 653 N.W.2d 582 (Iowa 2002).
“By motion for summary judgment, and again at trial, Kubota asserted that it was not an "employer" and Runyon was not an "employee" as those terms are defined in section 91A.2. The district court rejected the argument, holding the statute applied to the issue in controversy.”
Johnson v. Dollar Gen., 880 F. Supp. 2d 967 (N.D. Iowa 2012).
“3(1) does not modify the section 91A.2(4) [now section 91A.2(7) ] definition of “wages.”
— Iowa Code § 91A.2(4)(a) — 2 cases
Hinshaw v. Ligon Indus., L.L.C., 551 F. Supp. 2d 798 (N.D. Iowa 2008).
“The court first recognized that “[ujnder the plain language of subsection (a) of [section 91A.2(4) ], [the employee’s] annual bonus is wages.”
— Iowa Code § 91A.2(4)(b) — 3 cases
— Iowa Code § 91A.2(4)(c) — 2 cases
— Iowa Code § 91A.2(5) — 2 cases
— Iowa Code § 91A.2(6) — 15 cases
— Iowa Code § 91A.2(7) — 16 cases
Johnson v. Dollar Gen., 880 F. Supp. 2d 967 (N.D. Iowa 2012).
“3(1) does not modify the section 91A.2(4) [now section 91A.2(7) ] definition of “wages.”
Hornby v. State, 559 N.W.2d 23 (Iowa 1997).
“Iowa Code § 91A.2(7) (emphasis added). In interpreting a statute we apply certain well-settled rules.”
Phipps v. IASD Health Servs. Corp., 558 N.W.2d 198 (Iowa 1997).
““Wages” is defined in Iowa Code section 91A.2(7), which provides in relevant part: “Wages ” means compensation owed by an employer for: a.”
Runyon v. Kubota Tractor Corp., 653 N.W.2d 582 (Iowa 2002).
“By motion for summary judgment, and again at trial, Kubota asserted that it was not an "employer" and Runyon was not an "employee" as those terms are defined in section 91A.2. The district court rejected the argument, holding the statute applied to the issue in controversy.”
Anthony v. State, 632 N.W.2d 897 (Iowa 2001).
“Section 91A.2(4) defines employer so as to include those identified as persons in Iowa Code chapter 4.”
— Iowa Code § 91A.2(7)(a) — 12 cases
Salazar v. Agriprocessors, Inc., 527 F. Supp. 2d 873 (N.D. Iowa 2007).
“The term “wages” is defined broadly in Iowa Code section 91A.2(7) and includes “[l]abor or services rendered by an employee, whether determined on a time, task, piece, commission or other basis of calculation.”
— Iowa Code § 91A.2(7)(b) — 5 cases
Hinshaw v. Ligon Indus., L.L.C., 551 F. Supp. 2d 798 (N.D. Iowa 2008).
“The court first recognized that “[ujnder the plain language of subsection (a) of [section 91A.2(4) ], [the employee’s] annual bonus is wages.”
— Iowa Code § 91A.2(7)(c) — 6 cases
Hornby v. State, 559 N.W.2d 23 (Iowa 1997).
“Iowa Code § 91A.2(7) (emphasis added). In interpreting a statute we apply certain well-settled rules.”
— Iowa Code § 91A.2(7)(d) — 2 cases
— Iowa Code § 91A.2(7)(e) — 2 cases
Johnson v. Dollar Gen., 880 F. Supp. 2d 967 (N.D. Iowa 2012).
“3(1) does not modify the section 91A.2(4) [now section 91A.2(7) ] definition of “wages.”
Hornby v. State, 559 N.W.2d 23 (Iowa 1997).
“Iowa Code § 91A.2(7) (emphasis added). In interpreting a statute we apply certain well-settled rules.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.