# Iowa — State employment law headcount triggers that deviate from federal thresholds

For Iowa, law category is workers compensation; state threshold is 1 or more; key differences is Qualifying contractors are not employees. Full-time sole proprietors, partners, or LLC members: Excluded but may opt in. Corporate officers: Included, but up to four may exclude themselves via the rejection form; coverage / scope is Includes all employees, recorded from its source on 2026-08-14.

- **State:** Iowa _(verified: appears in the quote below)_
- **Law category:** workers compensation _(our reading, not quoted from the source)_
- **State threshold:** 1 or more _(verified: appears in the quote below)_
- **Key differences:** Qualifying contractors are not employees. Full-time sole proprietors, partners, or LLC members: Excluded but may opt in. Corporate officers: Included, but up to four may exclude themselves via the rejection form.
- **Coverage / scope:** Includes all employees. _(verified: appears in the quote below)_

## What the source says

> <https://www.workcompone.com/coverage-by-state/iowa/> Iowa | 1 or more | Includes all employees. |

## Source

- https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/

Last verified: 2026-08-14. Review by: 2027-02-10.
Part of [State employment law headcount triggers that deviate from federal thresholds](https://referencesource.org/state-employment-law-headcount-triggers/).