Iowa Administrative Code
Agency 11 - Administrative Services Department
Title IV - Human Resources
Chapter 51 - Coverage and Exclusions
Rule 11-51.4 - Personnel Services Contracts

Individuals providing services to the state pursuant to an authorized fee-for-services contract, including persons supplied by a temporary employment service, are not employees of the state. Persons providing services under this rule who are determined to have a common law employer-employee relationship with the state may, however, be subject to withholding for certain taxes, social security. Medicare, and federal unemployment taxes under the Federal Unemployment Tax Act.