July 2026 
Our Mission
The PayrollOrg of Greater Iowa is dedicated to providing information and education, support and networking opportunities to professionals involved in all aspects of payroll through our meetings, our newsletters, and our website. The Chapter strives to be a respected, essential and effective partner in the business community and to provide support to PayrollOrg.
Letter from the President
Summer has arrived in the Midwest! I hope you've all had many opportunities to enjoy some of the beautiful weather and have managed to stay cool otherwise.
During the summer season, I hope you stay connected with your fellow payroll peers and reach out as needed. As a reminder, our Facebook page is now live and that is a great place to post questions, ask for information, and stay up-to-date on Chapter news and events!
The Board is gearing up for this year's Statewide Payroll Conference - Payroll: Powered by People. You can find registration information below, and our speaker lineup will be announced soon!
I hope to see you all in the near future!
Warm regards,
President
Upcoming Events
Summer Outing for Members!
Come to the ball park August 12. There will be a presentation by Nataliya Boychenko-Stone of Holmes Murphy, then food and fun while enjoying the game! Registration will be coming soon!!
Join PayrollOrg of Greater Iowa as we celebrate National Payroll Week!
Location: EMC Insurance Companies, 717 Mulberry St, Des Moines, IA 50309
5:30 pm - Dinner
6:00 pm - Celebration/Program
Click here to register
Join PayrollOrg of Greater Iowa for our annual Statewide Conference!
Date/Time:
8:00 AM to 5:00 PM
Location:
EMC Insurance Companies
717 Mulberry Street
Des Moines, IA 50309
Speaker lineup coming soon!
Click here to register
*When you sign up for both National Payroll Week celebration (9/24) and Statewide Conference (9/25), you will receive a $10 voucher to be used on any remaining meetings in 2026*
PAYO-IA Chapter News
Stay connected with fellow payroll professionals by joining the PayrollOrg of Greater Iowa Facebook Group. Get chapter updates, event reminders, payroll news, and a place to share questions and best practices with your peers. Join the conversation and stay in the loop—find us on Facebook today!
Government Liaison Corner
Effective 7-1-26, Iowa explicitly prohibits employers from hiring or continuing to employ workers who provided an incorrect social security number. Also, more public employers are required to use E-Verify to verify newly hired employees. Previously, Iowa required employment authorization for certain public employees and state-administered licenses based on an executive order signed by the governor in 2025 [S.B. 2218, L. 2026].
Payroll Currently Volume 34, Issue 7 | July 10, 2026
IRS to increase penalties for employers’ failure to comply with ACA
The Internal Revenue Service has announced that the so-called "pay or play" penalty levels under the Affordable Care Act (ACA) will increase by 13.2% in 2027. The ACA requires that employers pay penalties if their employees qualify for ACA premium subsidies. Penalties increased by 15.2% in 2026.
One penalty will increase to $3,780, up from $3,340 this year and $2,000 in 2010. That penalty applies to large employers that do not offer minimum essential coverage to at least 95% of their full-time employees. If an employee qualifies for premium tax credit subsidies after purchasing health coverage from the ACA marketplace, then the employer may have to pay the penalty.
The other penalty will increase to $5,670, up from $5,010 this year and $2,000 in 2010. Employers may face a penalty if they fail to offer full-time employees affordable coverage with a minimum value.
Increases in the ACA penalty levels for inflation are based on data from the National Health Expenditure Accounts. The increases in penalty levels are supposed to reflect overall increases in healthcare costs.
The current administration has not ruled out changing the employer penalty system or how the IRS enforces ACA requirements. However, policymakers could also raise penalty amounts to boost government revenue.
Hall Benefits Law
IRS Increases Mileage Rate To 76 Cents for Second Half of 2026
The IRS announced it is increasing the business standard mileage rate for transportation expenses paid or incurred beginning July 1 to 76 cents per mile [Announcement 2026-11, 2026-29 IRB 49]. The change results from recent increases in fuel prices, although the rate applies to all electric, hybrid-electric, gasoline, and diesel vehicles.
The previous rate of 72.5 cents per mile will still apply for travel between January 1 and June 30, 2026.
The mileage rate may be used to compute the amount to reimburse employees who use their own cars for business purposes. It may also be used by employers that elect to use the “cents-per-mile” valuation method for purposes of determining the amount that needs to be imputed to an employee’s income for personal use of certain company-owned or leased nonluxury vehicles. However, it may not be used by employees in claiming a tax deduction for unreimbursed employee business expenses, since such deductions are permanently disallowed by Public Law 119-21, known as the One Big Beautiful Bill Act.
© PayrollOrg 2026
TRIVIA CORNER
Payroll Trivia: Tools That Built the Paycheck
Who invented them—and when?
Payroll didn’t always run on software and spreadsheets. Long before direct deposit and automation, payroll relied on a few key inventions that shaped how wages were calculated and paid.
Every wonder who invented them and when? Let’s see if you know the answer!
The Pencil
The modern pencil made handwritten payroll calculations and corrections possible—essential in an era when every wage was recorded by hand.
The Calculator
Originally created for tax calculations, early calculators drastically reduced the time spent totaling wages and deductions.
Computers
Computers transformed payroll from days of manual math into faster, repeatable processes—first adopted by governments and large employers.
Board Members
President: Samantha Skogerboe, CPP
Email: [email protected]
Vice President: Tori Worley, CPP
Email: [email protected]
Secretary: Carol Fisher
Email: [email protected]
Treasurer: Barbara Craig
Email: [email protected]
Membership: Deb Cole, CPP
Email: [email protected]
Government Liaison: Dave Moll
Email: [email protected]
Education Chair: Holly Atkin
Email: [email protected]
National Payroll Week/Community Development: Gayla Nesbitt
Email: [email protected]
