Iowa Code § 94.1: Definitions.

As used in this chapter, unless the context otherwise requires:

1. “COVID-19” means the same as defined in section 686D.2.

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.