Iowa Code 94.1 – Definitions
Current as of: 2024 | Check for updates
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As used in this chapter, unless the context otherwise requires:
1. “COVID-19” means the same as defined in section 686D.2.
Terms Used In Iowa Code 94.1
- Employer: means a person, as defined in chapter 4, who employs an individual in this state for wages. See Iowa Code 94.1
- person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
2. “Employee” means an individual who is employed in this state for wages by an employer. “Employee” includes an applicant for employment.
3. “Employer” means a person, as defined in chapter 4, who employs an individual in this state for wages.