Pandemic Unemployment Assistance Program


  • Employers will not be charged for benefits paid to employees receiving PUA.
  • If you have offered work to employees as the pandemic ends and your employee refuses to return to work, you must notify Iowa Workforce Development here:
  • Employers should ensure they are current and timely in filing quarterly unemployment insurance taxes so their employees receive benefits as quickly as possible.
  • Employers should respond to all Notice of Claims (65-5317) or SIDES notifications if a claim is filed for someone that is not working due to a reason other than COVID-19.
  • Employers should respond to the Notice of Claim (65-5317) or SIDES notification to report any paid sick leave or other paid leave benefits.
  • For more information: