Do I have Unemployment Insurance liability if I hire someone on a part-time, temporary or seasonal basis?
You may have Unemployment Insurance liability if you have part-time, seasonal, on-call, casual or temporary workers. Criteria for establishing liability are different depending on what type of employer you are. For example, agricultural criteria are different from construction criteria. If you have questions, you should contact your local Iowa Workforce Development field auditor or the Tax Bureau in Des Moines so liability can be determined based on your individual situation and industry.
