Idaho Code § 72-432 — Idaho Code / Title 72 / Chapter 4 / Section 72-432
72-432 MEDICAL SERVICES, APPLIANCES AND SUPPLIES — REPORTS.
Status: in_force

72-432. Medical services, appliances and supplies — Reports. (1) Subject to the provisions of section 72-706, Idaho Code, the employer shall provide for an injured employee such reasonable medical, surgical or other attendance or treatment, nurse and hospital services, medicines, crutches and apparatus, as may be reasonably required by the employee's physician or needed immediately after an injury or manifestation of an occupational disease, and for a reasonable time thereafter. If the employer fails to provide the same, the injured employee may do so at the expense of the employer.

(2) The employer shall also furnish necessary replacements or repairs of appliances and prostheses, unless the need therefor is due to lack of proper care by the employee. If the appliance or prosthesis is damaged or destroyed in an industrial accident, the employer, for whom the employee was working at the time of accident, will be liable for replacement or repair, but not for any subsequent replacement or repair not directly resulting from the accident.

(3) In addition to the income benefits otherwise payable, the employee who is entitled to income benefits shall be paid an additional sum in an amount as may be determined by the commission as by it deemed necessary, as a medical service, when the constant service of an attendant is necessary by reason of total blindness of the employee or the loss of both hands or both feet or the loss of use thereof, or by reason of being paralyzed and unable to walk, or by reason of other disability resulting from the injury or disease actually rendering him so helpless as to require constant attendance. The commission shall have authority to determine the necessity, character and sufficiency of any medical services furnished or to be furnished and shall have authority to order a change of physician, hospital or rehabilitation facility when in its judgment such change is desirable or necessary.

(4) (a) The employee upon reasonable grounds, may petition the commission for a change of physician to be provided by the employer; however, the employee must give written notice to the employer or surety of the employee's request for a change of physicians to afford the employer the opportunity to fulfill its obligations under this section. If proper notice is not given, the employer shall not be obligated to pay for the services obtained. Nothing in this section shall limit the attending physician from arranging for consultation, referral or specialized care without permission of the employer. Upon receiving such written notice, the employer shall render its written decision on the claimant's request within fourteen (14) days. If any dispute arises over the issue of a request for change of physician, the industrial commission shall conduct an expedited hearing to determine whether or not the request for change of physician should be granted, and shall render a decision within fourteen (14) days after the filing of the response by the employer.

(b) The industrial commission shall, no later than December 31, 1997, promulgate a rule for the expeditious handling of a petition for change of physician pursuant to this section. Nothing herein shall prevent the commission from making periodic amendments, as may become necessary, to any rule for a petition for change of physician.

(5) Any employee who seeks medical care in a manner not provided for in this section, or as ordered by the industrial commission pursuant to this section, shall not be entitled to reimbursement for costs of such care.

(6) No provider shall engage in balance billing as defined in section 72-102, Idaho Code.

(7) An employee shall not be responsible for charges of physicians, hospitals or other providers of medical services to whom he has been referred for treatment of his injury or occupational disease by an employer designated physician or by the commission, except for charges for personal items or extended services which the employee has requested for his convenience and which are not required for treatment of his injury or occupational disease.

(8) The employer or surety shall not be subject to tort liability to any health care provider for complying with the provisions of this law.

(9) Nothing in this chapter shall be construed to require a workman who in good faith relies on Christian Science treatment by a duly accredited Christian Science practitioner to undergo any medical or surgical treatment, providing that neither he nor his dependents shall be entitled to income benefits of any kind beyond those reasonably expected to have been paid had he undergone medical or surgical treatment, and the employer or insurance carrier may pay for such spiritual treatment.

(10) The commission shall promulgate rules requiring physicians and other practitioners providing treatment to make regular reports to the commission containing such information as may be required by the commission. The commission shall promulgate such rules with the counsel, advice, cooperation and expertise of representatives of industry, labor, sureties and the legal and medical professions as well as institutions, hospitals and clinics having physical rehabilitation facilities.

(11) All medical information relevant to or bearing upon a particular injury or occupational disease shall be provided to the employer, surety, manager of the industrial special indemnity fund, or their attorneys or authorized representatives, the claimant, the claimant's attorneys or authorized representatives, or the commission without liability on the part of the physician, hospital or other provider of medical services and information developed in connection with treatment or examination for an injury or disease for which compensation is sought shall not be privileged communication. When a physician or hospital willfully fails to make a report required under this section, after written notice by the commission that such report is due, the commission may order forfeiture of all or part of payments due for services rendered in connection with the particular case. An attorney representing the employer, surety, claimant or industrial special indemnity fund shall have the right to confer with any health care provider without the presence of the opposing attorney, representative or party, except for a health care provider who is retained only as an expert witness.

(12) Physicians or others providing services under this section shall assist in the rehabilitation program provided in section 72-501A, Idaho Code. They shall cooperate with specialists from the commission's rehabilitation staff and with employer rehabilitation personnel in furthering the physical or vocational rehabilitation of the employee. The extension of total temporary disability benefits during retraining as authorized by section 72-450, Idaho Code, shall be the responsibility of the commission, however, the physician shall inform the commission as soon as it is medically apparent that the employee may be unable to return to the job in which he sustained injury or occupational disease following treatment and maximum recovery.

(13) An injured employee shall be reimbursed for his expenses of necessary travel in obtaining medical care under this section. Reimbursement for transportation expenses, if the employee utilizes a private vehicle, shall be at the mileage rate allowed by the state board of examiners for state employees; provided however, that the employee shall not be reimbursed for the first fifteen (15) miles of any round trip, nor for traveling any round trip of fifteen (15) miles or less. Such distance shall be calculated by the shortest practical route of travel.

(14) An employee who leaves the locality where employed at the time of the industrial accident, or manifestation of an occupational disease, or the locality in which the employee is currently receiving medical treatment for the injury, shall give timely notice to the employer and surety of the employee's leaving the locality. The employer or surety may require the claimant to report to the treating physician for examination prior to leaving the locality, if practical. If an examination by the treating physician is not practical prior to leaving the locality, the employer or surety may assist in arranging an examination by an appropriate physician in the new locality. After receiving notice of relocation, the employer or surety shall have the same responsibility to furnish care as set forth in subsection (1) of this section.

History:

[72-432, as added by 1971, ch. 124, sec. 3, p. 422; am. 1971, ch. 297, sec. 1, p. 1113; am. 1974, ch. 132, sec. 4, p. 1329; am. 1978, ch. 264, sec. 12, p. 583; am. 1997, ch. 274, sec. 9, p. 808; am. 2005, ch. 161, sec. 1, p. 493; am. 2006, ch. 206, sec. 2, p. 631.]
Idaho Code § 72-404 — Idaho Code / Title 72 / Chapter 4 / Section 72-404
72-404 SETTLEMENT AGREEMENTS — LUMP SUM PAYMENTS.
Status: in_force

72-404. settlement agreements — lump sum payments. (1) Pursuant to the provisions of this section, parties may compromise and settle claims by way of agreements for lump sum payments, future payments, accrued income benefits, future income benefits, medical cost reimbursements, and other benefits payable under Idaho's worker's compensation laws.

(2) Except as provided in subsection (3) of this section, commission approval is not required for parties to enter into enforceable compromise or settlement agreements. However, either party may request a review and approval of a proposed compromise or settlement agreement by the commission.

(3) In any case where one (1) or both parties are not represented by an attorney or in any case where a party is a minor child or legally incompetent person, the commission shall review compromise or settlement agreements. The commission shall approve such an agreement if it determines that approval is in the best interests of the parties. If the commission declines to approve a compromise or settlement agreement, it shall issue a written decision, including factual findings, conclusions of law, and an order declining to approve the agreement. Such decision and order shall be immediately appealable to the Idaho supreme court on grounds of abuse of discretion.

(4) If the commission requires a hearing as part of the settlement review and approval process pursuant to subsection (3) of this section, the commission shall, prior to such hearing, provide each party with written notice of the commission's specific issues to be addressed at the settlement review hearing.

(5) All compromise and settlement agreements shall be filed with the commission for recordkeeping purposes and for purposes of assessment under section 72-327, Idaho Code. A settlement agreement shall be effective on the date it is filed with the commission and shall for all purposes constitute an adjudication of the claims resolved in the settlement agreement. All agreements filed with the commission pursuant to this section shall include, at a minimum, a detailed ledger of all benefits paid or disputed and all terms agreed upon by the parties. A copy of the settlement agreement executed by the parties shall be filed with the commission. When the worker is represented by an attorney, the worker's attorney shall file an attorney charging lien with the commission. The filing of an attorney charging lien shall be deemed to satisfy the requirements of section 72-803, Idaho Code, with respect to approval for claims of attorney's fees, provided that the fees assessed comply with the requirements of Idaho Code and the rules of the commission.

(6) The commission shall, within seven (7) days after the filing of a settlement agreement, issue a notice of dismissal with prejudice, excepting future claims that may include medical or other benefits as agreed upon by the parties.

History:

[72-404, added 2022, ch. 174, sec. 2, p. 569.]
Idaho Code § 72-1422 — Idaho Code / Title 72 / Chapter 14 / Section 72-1422
72-1422 BENEFITS EXEMPT FROM EXECUTION — NOT ASSIGNABLE.
Status: in_force

72-1422. Benefits exempt from execution — Not assignable. No benefits or payments payable under the provisions of this chapter shall be subject to execution, nor assignable, nor shall the same be hypothecated or in any manner encumbered, except as ordered by a court to be transferred to an alternate payee in an approved domestic retirement order, as provided in sections 59-1319 and 59-1320, Idaho Code.

History:

[(72-1422) 1945, ch. 76, sec. 17, p. 112; am. 1980, ch. 50, sec. 15, p. 86; 1990, redesignated, ch. 231, sec. 82, p. 651; am. 2006, ch. 19, sec. 2, p. 73.]
Idaho Code § 72-421 — Idaho Code / Title 72 / Chapter 4 / Section 72-421
72-421 REFUND OF PAYMENT TO STATE AFTER DELAYED PROOF OF CLAIM BY MINOR OR INCOMPETENT DEPENDENT.
Status: in_force

72-421. Refund of payment to state after delayed proof of claim by minor or incompetent dependent. If, after an employer has paid the sum provided for in section 72-420, Idaho Code, into the state treasury a claim is made and dependency proven by a person who during the one (1) year after the death in which a claim may be made was either a minor or mentally incompetent and who during the said year had no person or representative legally qualified under the provisions of the workmen's compensation law to make a claim in his behalf, such sum shall be repaid to the employer on the order of the industrial commission; provided, that nothing in this act shall be construed as extending or increasing the time during which a claim for compensation by a dependent may be made.

History:

[72-421, added 1982, ch. 231, sec. 3, p. 612.]
Idaho Code § 72-303 — Idaho Code / Title 72 / Chapter 3 / Section 72-303
72-303 QUALIFICATION SUBJECT TO REGULATION.
Status: in_force

72-303. Qualification subject to regulation. To the end that payment of compensation secured by this law shall be adequately protected, the commissioner of insurance is hereby authorized and empowered to make and change from time to time such reasonable regulations as he may deem necessary with reference to required capital stock, surplus and reserves of sureties securing payment of compensation under this law.

History:

[72-303, added I.C., sec. 72-303, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1104 — Idaho Code / Title 72 / Chapter 11 / Section 72-1104
72-1104 COMPENSATION AND COSTS.
Status: in_force

72-1104. Compensation and costs. On and after July 1, 2008, and subject to available funds in the peace officer and detention officer temporary disability fund established in section 72-1105, Idaho Code:

(1) Any peace officer or detention officer employed by the state of Idaho or any city or county thereof who is injured in the performance of his or her duties:

(a) When responding to an emergency; or

(b) When in the pursuit of an actual or suspected violator of the law; or

(c) When the injury is caused by the actions of another person,

and by reason thereof is temporarily incapacitated from performing his or her duties and qualifies for worker's compensation wage loss benefits under title 72, Idaho Code, shall be paid his or her full rate of base salary, as fixed by the state or by applicable ordinance or resolution, until the temporary disability arising from such injury has ceased. The employer shall withhold, collect and pay income tax on the salary paid to the employee as required by chapter 30, title 63, Idaho Code. Determinations and any disputes regarding entitlement to benefits under this chapter shall be decided by the industrial commission in accordance with the provisions of title 72, Idaho Code, and commission rules.

(2) During the period for which the salary for temporary incapacity shall be paid by the employer, any worker's compensation received or collected by the employee shall be remitted to the state or to the respective city or county, as applicable, and paid into the treasury thereof. In addition, the employer shall be reimbursed for any remaining amount of salary not covered by such worker's compensation by application to the peace officer and detention officer temporary disability fund, as established in section 72-1105, Idaho Code, pursuant to rules adopted by the industrial commission; provided however, that any such reimbursement from the fund shall continue only during such period as the employee qualifies for worker's compensation wage loss benefits under title 72, Idaho Code.

History:

[72-1104, added 2007, ch. 365, sec. 1, p. 1099; am. 2012, ch. 186, sec. 1, p. 490.]
Idaho Code § 72-1309 — Idaho Code / Title 72 / Chapter 13 / Section 72-1309
72-1309 COMMISSION.
Status: in_force

72-1309. Commission. "Commission" means the industrial commission.

History:

[72-1309, added 1947, ch. 269, sec. 9, p. 793; am. 1949, ch. 144, sec. 9, p. 252; am. 1998, ch. 1, sec. 9, p. 8.]
Idaho Code § 72-1322C — Idaho Code / Title 72 / Chapter 13 / Section 72-1322C
72-1322C GOVERNMENTAL ENTITY.
Status: in_force

72-1322C. Governmental entity. "Governmental entity" means this state or any of its instrumentalities, political subdivisions, or districts of whatever type or nature including, but not limited to, school districts, cities, counties, taxing districts, or other entities, as well as any instrumentality of one (1) or more of the foregoing or that is jointly owned by this state or a political subdivision thereof and one (1) or more other states or political subdivisions of this or other states, if service for any such governmental entity is excluded from "employment" as defined in the federal unemployment tax act, 26 U.S.C. 3306(c)(7).

History:

[72-1322C, added 1978, ch. 112, sec. 5, p. 239; am. 1998, ch. 1, sec. 30, p. 19.]
Idaho Code § 72-413 — Idaho Code / Title 72 / Chapter 4 / Section 72-413
72-413 INCOME BENEFITS FOR DEATH.
Status: in_force

72-413. Income benefits for death. If death results from the accident or occupational disease within four (4) years from the date of the accident, or manifestation of the occupational disease, the employer shall pay to or for the benefit of the following particular classes of dependents' weekly income benefits equal to the following percentages of the average weekly state wage as defined in section 72-409, Idaho Code. The benefits payable hereunder shall be subject to annual adjustment as provided in section 72-409(2), Idaho Code. The annual adjustment provided herein shall not apply to benefits for an injury or occupational disease resulting in death if the accident causing the injury or the manifestation of the occupational disease occurred prior to July 1, 1991.

(1) To a dependent widow or widower, if there be no dependent children, forty-five per cent (45%).

(2) To a dependent widow or widower, if there be dependent children, an additional five per cent (5%) of the average weekly state wage for each dependent child to and including a total of three (3). Such compensation to the widow or widower shall be for the use and benefit of the widow or widower and of the dependent children and the commission may from time to time apportion such compensation between them in such a way as it deems best.

(3) If there be no dependent widow or widower, but a dependent child or children, thirty per cent (30%) of the average weekly state wage for one (1) child and ten per cent (10%) for each additional child to and including a total of three (3), to a maximum not to exceed sixty per cent (60%) of the average weekly state wage, to be divided equally among such children.

(4) To the parents, if one (1) be wholly dependent for support upon the deceased employee at the time of his death and the other is not dependent to any extent, twenty-five per cent (25%) of the average weekly state wage; if both are wholly dependent, twenty per cent (20%) of the average weekly state wage to each; if one (1) be or both are partly dependent, a proportionate amount in the discretion of the commission.

The above percentages shall be paid if there be no dependent widow, widower or child. If there be a widow, widower or child, there shall be paid so much of the above percentages as, when added to the total percentage payable to the widow, widower and children, will not exceed a total of sixty per cent (60%) of the average state weekly wage.

(5) To the brothers, sisters, grandparents and grandchildren, if one (1) be wholly dependent upon the deceased employee at the time of his death, twenty per cent (20%) of the average state weekly wage to such dependents; if more than one be wholly dependent, thirty per cent (30%) of the average state weekly wage, divided among such dependents, share and share alike. If there be no one (1) of them wholly dependent, but one (1) or more partially dependent, ten per cent (10%) of the average state weekly wage divided among such dependents, share and share alike.

The above percentages shall be paid if there be no dependent widow, widower, child or parent. If there be a dependent widow, widower, child or parent, there shall be paid so much of the above percentages as, when added to the total percentages payable to the widow, widower, children and dependent parents, will not exceed a total of sixty per cent (60%) of the average weekly state wage.

Payments made for and on behalf of a dependent child or children shall be made to such child's or children's natural or adoptive surviving parent for the use and benefit of the child or children, if such child or children reside with such parent, notwithstanding the remarriage of such parent; provided, however, if the care and the custody of such child or children has been awarded by a court of competent jurisdiction of this state or any other state to a person or persons other than the child's or children's natural or adoptive parent, then such payments shall be made to that person or those persons so awarded care and custody for the use and benefit of the child or children. Whenever the commission deems it necessary, it may direct any payments made hereunder to be made under such terms and conditions as it deems necessary.

History:

[72-413, as added by 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 30, sec. 1, p. 981; am. 1991, ch. 207, sec. 3, p. 490; am. 1997, ch. 274, sec. 6, p. 805.]
Idaho Code § 72-416 — Idaho Code / Title 72 / Chapter 4 / Section 72-416
72-416 MAXIMUM AND MINIMUM INCOME BENEFITS FOR DEATH.
Status: in_force

72-416. Maximum and minimum income benefits for death. (1) For purposes of income benefits for death, the average weekly wage of the employee shall be taken as not more than the average weekly wage of the state as determined in section 72-409, Idaho Code.

(2) In no case shall the aggregate weekly income benefits payable to all beneficiaries under this section exceed the maximum income benefits that were or would have been payable for total disability to the deceased. Provided, however, that where an employee's total disability benefits were or would have been less than forty-five per cent (45%) of the currently applicable average weekly state wage, death benefits shall be computed subject to the maximum of that to which a claimant would have been eligible after the first fifty-two (52) weeks of total disability.

History:

[72-416, added I.C., sec. 72-416, as added by 1971, ch. 124, sec. 3, p. 422; am. 1981, ch. 261, sec. 5, p. 555.]
Idaho Code § 72-1408 — Idaho Code / Title 72 / Chapter 14 / Section 72-1408
72-1408 POWER OF BOARD TO ENGAGE EMPLOYEES.
Status: in_force

72-1408. Power of board to engage employees. The public employee retirement system board shall have power to engage all needful assistants, experts, accountants, clerks, and other employees which may be found necessary by it, in carrying out the provisions of this chapter, the same to be paid out of the public employee retirement account.

History:

[(72-1408) 1945, ch. 76, sec. 7, p. 112; am. 1980, ch. 50, sec. 7, p. 84; 1990, redesignated, ch. 231, sec. 77, p. 650.]
Idaho Code § 72-1303A — Idaho Code / Title 72 / Chapter 13 / Section 72-1303A
72-1303A ABLE TO WORK — AVAILABLE FOR SUITABLE WORK.
Status: in_force

72-1303A. ABLE to work — AVAILABLE FOR SUITABLE WORK. (1) "Able to work" means having the physical and mental ability to perform work for which a claimant is qualified under conditions ordinarily existing during a normal workweek. It does not mean that a person must be able to perform work in his customary occupation or the same kind of work he last performed. A person who is able to work only part of the workday or part of the workweek is not considered able to work.

(2) An individual with a disability under the Americans with disabilities act, 42 U.S.C. 12112, as defined by 29 CFR 1630.2(g), whose disability prevents the claimant from working full time or during particular shifts is not deemed unable to work or unavailable for work for as long as the claimant demonstrates he is able to perform some work and remains available for work to the full extent of his ability. A qualified claimant with a disability who is able to work with or without a reasonable accommodation will be considered as having complied with the requirement of being available for work when the claimant is willing to work the maximum number of hours the claimant is able to work. Qualified claimants with disabilities must meet all other eligibility requirements, including the illness provisions of this section.

(3)(a) A claimant who withdraws from the labor market because of illness or injury prior to filing a claim is not eligible for unemployment benefits until he is able and available for work; provided, no claimant shall be considered ineligible with respect to any week of unemployment for failure to comply with this section if the failure is due to an illness or disability that commences after applying for unemployment benefits and no work that would have been suitable prior to the beginning of the illness or injury has been offered the claimant.

(b) A person who claims benefits under this illness provision must remain available for job referral by the department; however, he may leave the area for treatment of his illness and continue to be eligible under the provisions of this section.

(4) "Available for suitable work" means remaining within and actively seeking suitable work in a locality in which the individual has earned wages subject to the provisions of this chapter during the individual's base period or, if the individual moves his permanent residence outside of that locality, then in a locality where suitable work normally is performed. Being available for suitable work encompasses a readiness, ability, and willingness to work and to find a job, including the possibility of marketing the claimant's services in the claimant's area of availability. The type of work for which the claimant is available must exist in the claimant's area to the extent that a normal unemployed person would generally find work within a reasonable period of time.

(5) For the purposes of this section, "workweek" means:

(a) For an employer-attached or union-attached classification, the claimant's normal workweek as defined by the employer or union;

(b) For a work-seeking classification, Monday through Friday, 8:00 a.m. to 5:00 p.m.; or

(c) For an approved training classification, regular class hours.

(6) Claimant work availability requirements are waived on Independence Day, Thanksgiving Day, Christmas Day, and New Year's Day.

(7) A claimant seeking work must be willing to travel the distance normally traveled by other workers in his area and occupation.

(8) An individual who restricts availability to part-time work pursuant to section 72-1366(4)(d), Idaho Code, is considered fully employed and ineligible to receive benefits if the individual works hours comparable to the part-time work experience in the individual's base period. A claimant must be available for a full workweek and a full, normal workday unless the claimant establishes that the majority of weeks worked during the claimant's base period were for less than full-time work, which is established where the total base period wages divided by the claimant's last regular rate of pay does not exceed two thousand seventy-nine (2,079) hours.

(9) A claimant who is incarcerated for any part of the workweek is not eligible for benefits for that week, unless the claimant can establish he has work release privileges that would provide him a reasonable opportunity to meet his work search requirements and obtain full-time employment.

(10) A claimant who moves to a remote locality where there is little possibility of obtaining suitable work is not eligible for benefits.

(11) A public official who receives pay and performs full-time service is considered employed and not eligible for benefits. Part-time officials, even though receiving pay, may be considered available for work the same as any other individual employed on a part-time basis.

(12) Performing public service, including voluntary non-remunerated service, does not disqualify an individual for benefits as long as he meets the other requirements of this section.

(13) A claimant who restricts his availability to only work done within the home in a manner that severely limits the work available to him is not eligible for benefits, unless the claimant works in an industry where teleworking is common.

(14) A person who is attending school or a training course not approved by the department pursuant to section 72-1366(8), Idaho Code, may be eligible for benefits if attendance does not conflict with that person's availability for work or for seeking work and if he will discontinue attendance upon receipt of an offer of employment that creates a conflict between employment and the schooling or training.

(15) All claimants, regardless of their attachment to an industry or employer, must meet the same standard of remaining within their local labor market area during the workweek in order to be considered available for work, unless the primary purpose of a temporary absence is to seek work in another labor market. Claimants otherwise eligible to receive benefits while participating in an approved training program or course are not deemed ineligible when the training or course occurs outside of their local labor market due to the unavailability of similar programs or courses within their local labor market.

(16) To remain eligible for benefits, claimants must remain within a state, territory, or country included in the United States department of labor's interstate benefit payment plan.

(17) A claimant who places unreasonable restrictions on working conditions that significantly hinder his availability and search for work is not eligible for benefits.

(18) A person on a vacation approved by his employer during time when work is available is not eligible for benefits.

(19) A claimant is eligible for benefits if the wages or other conditions of available work are substantially less favorable to the claimant than those prevailing for similar work in the local area.

(20) A claimant is not eligible for benefits if he unduly restricts his availability for work by insisting on a wage rate that is higher than the prevailing wage for similar work in that area.

(21) The claimant's prior earnings and past experience are considered in determining whether work is suitable.

(22) For the purpose of approving a waiver of the two (2) year limitation on school or training courses specified by section 72-1366(8)(c)(ii), Idaho Code, for claimants who lack skills to compete in the labor market, the following criteria must be met:

(a) The claimant must demonstrate a workable financial plan for completing the school or training course after his benefits have been exhausted;

(b) The claimant must establish there is a demand for the occupation in which the claimant will be trained. An occupation is considered in demand when work opportunities are available and there is not a surplus of qualified applicants; and

(c) At the time that the claimant applies for the waiver, the usual duration of the school or training course is no longer than two (2) years.

History:

[72-1303A, added 2025, ch. 29, sec. 2, p. 104.]
Idaho Code § 72-102 — Idaho Code / Title 72 / Chapter 1 / Section 72-102
72-102 DEFINITIONS.
Status: in_force

72-102. Definitions. Words and terms used in the worker's compensation law, unless the context otherwise requires, are defined in the subsections which follow:

(1) "Alien" means a person who is not a citizen, a national or a resident of the United States or Canada. Any person not a citizen or national of the United States who relinquishes or is about to relinquish his residence in the United States shall be regarded as an alien.

(2) "Balance billing" means charging, billing, or otherwise attempting to collect directly from an injured employee payment for medical services in excess of amounts allowable in compensable claims as provided by rules promulgated by the commission pursuant to section 72-508, Idaho Code.

(3) "Beneficiary" means any person who is entitled to income benefits or medical and related benefits under this law.

(4) "Commission" means the industrial commission.

(5) "Community service worker" means:

(a) Any person who has been convicted of a criminal offense, any juvenile who has been found to be within the purview of chapter 5, title 20, Idaho Code, and who has been informally diverted under the provisions of section 20-511, Idaho Code, or any person or youth who has been diverted from the criminal or juvenile justice system and who performs a public service for any department, institution, office, college, university, authority, division, board, bureau, commission, council, or other entity of the state, or any city, county, school district, irrigation district or other taxing district authorized to levy a tax or an assessment or any other political subdivision or any private not-for-profit agency which has elected worker's compensation insurance coverage for such person; or

(b) Parolees under department of correction supervision, probationers under court order or department of correction supervision and offender residents of community work centers under the direction or order of the board of correction who are performing public service or community service work for any of the entities specified in paragraph (a) of this subsection other than the department of correction.

(6) "Compensation" used collectively means any or all of the income benefits and the medical and related benefits and medical services.

(7) "Custom farmer" means a person who contracts to supply operated equipment to a proprietor of a farm for the purpose of performing part or all of the activities related to raising or harvesting agricultural or horticultural commodities.

(8) "Death" means death resulting from an injury or occupational disease.

(9) Dependency limitations.

(a) "Adopted" and "adoption" include cases where persons are treated as adopted as well as those of legal adoption unless legal adoption is specifically provided.

(b) "Brother" and "sister" include stepbrothers and stepsisters, half brothers and half sisters, and brothers and sisters by adoption.

(c) "Child" includes adopted children, posthumous children, and acknowledged illegitimate children, but does not include stepchildren unless actually dependent.

(d) "Grandchild" includes children of legally adopted children and children of stepchildren, but does not include stepchildren of children, stepchildren of stepchildren, or stepchildren of adopted children unless actually dependent.

(e) "Parent" includes stepparents and parents by adoption.

(f) "Grandparent" includes parents of parents by adoption, but does not include parents of stepparents, stepparents of parents, or stepparents of stepparents.

(10) "Disability," for purposes of determining total or partial temporary disability income benefits, means a decrease in wage-earning capacity due to injury or occupational disease, as such capacity is affected by the medical factor of physical impairment, and by pertinent nonmedical factors as provided in section 72-430, Idaho Code.

(11) "Employee" is synonymous with "workman" and means any person who has entered into the employment of, or who works under contract of service or apprenticeship with, an employer. It does not include any person engaged in any of the excepted employments enumerated in section 72-212, Idaho Code, unless an election as provided in section 72-213, Idaho Code, has been filed. It does, however, include a volunteer firefighter for purposes of section 72-438(12) and (14), Idaho Code. Any reference to an employee who has been injured shall, where the employee is dead, include a reference to his dependents as herein defined, if the context so requires, or, where the employee is a minor or incompetent, to his committee or guardian or next friend.

(12)(a) "Employer" means any person who has expressly or impliedly hired or contracted the services of another. It includes contractors and subcontractors. It includes the owner or lessee of premises, or other person who is virtually the proprietor or operator of the business there carried on, but who, by reason of there being an independent contractor or for any other reason, is not the direct employer of the workers there employed. It also includes, for purposes of section 72-438(12) and (14), Idaho Code, a municipality, village, county or fire district that utilizes the services of volunteer firefighters. If the employer is secured, it means his surety so far as applicable.

(b) "Professional employer" means a professional employer as defined in chapter 24, title 44, Idaho Code.

(c) "Temporary employer" means the employer of temporary employees as defined in section 44-2403(7), Idaho Code.

(d) "Work site employer" means the client of the temporary or professional employer with whom a worker has been placed.

(13) "Farm labor contractor" means any person or his agent or subcontractor who, for a fee, recruits and employs farmworkers and performs any farm labor contracting activity.

(14) "Gender and number." The masculine gender includes the feminine and neuter; "husband" or "wife" includes "spouse"; the singular number includes plural and the plural the singular.

(15) "Income benefits" means payments provided for or made under the provisions of this law to the injured employee disabled by an injury or occupational disease, or his dependents in case of death, excluding medical and related benefits.

(16) "Independent contractor" means any person who renders service for a specified recompense for a specified result, under the right to control or actual control of his principal as to the result of his work only and not as to the means by which such result is accomplished. For the purposes of worker's compensation law, a custom farmer is considered to be an independent contractor.

(17) "Injury" and "accident."

(a) "Injury" means a personal injury caused by an accident arising out of and in the course of any employment covered by the worker's compensation law.

(b) "Accident" means an unexpected, undesigned, and unlooked for mishap, or untoward event, connected with the industry in which it occurs, and which can be reasonably located as to time when and place where it occurred, causing an injury.

(c) "Injury" and "personal injury" shall be construed to include only an injury caused by an accident, which results in violence to the physical structure of the body. The terms shall in no case be construed to include an occupational disease and only such nonoccupational diseases as result directly from an injury.

(18) "Manifestation" means the time when an employee knows that he has an occupational disease, or whenever a qualified physician shall inform the injured worker that he has an occupational disease.

(19) "Medical and related benefits" means payments provided for or made for medical, hospital, burial and other services as provided in this law other than income benefits.

(20) "Medical services" means medical, surgical, dental or other attendance or treatment, nurse and hospital service, medicines, apparatus, appliances, prostheses, and related services, facilities and supplies.

(21) "Member of an employer's family" means a natural person or the spouse of a natural person who is related to the employer within the first degree of consanguinity by blood, adoption, or marriage or who is a grandchild of the employer or the spouse of such grandchild.

(22) "Occupational diseases."

(a) "Occupational disease" means a disease due to the nature of an employment in which the hazards of such disease actually exist, are characteristic of, and peculiar to the trade, occupation, process, or employment, but shall not include psychological injuries, disorders or conditions unless the conditions set forth in section 72-451, Idaho Code, are met.

(b) "Contracted" and "incurred," when referring to an occupational disease, shall be deemed the equivalent of the term "arising out of and in the course of" employment.

(c) "Disablement," except in the case of silicosis, means the event of an employee's becoming actually and totally incapacitated because of an occupational disease from performing his work in the last occupation in which injuriously exposed to the hazards of such disease; and "disability" means the state of being so incapacitated.

(d) "Disablement," in the case of silicosis, means the event of first becoming actually incapacitated, because of such disease, from performing any work in any remunerative employment; and "disability" means the state of being so incapacitated.

(e) "Silicosis" means the characteristic fibrotic condition of the lungs caused by the inhalation of silicon dioxide (SiO2) dust.

(23) "Outworker" means a person to whom articles or materials are furnished to be treated in any way on premises not under the control or management of the person who furnished them.

(24) "Person" means the state or any political subdivision thereof, or any individual, partnership, firm, association, trust, corporation, including the state insurance fund, or any representative thereof.

(25) "Physician" means medical physicians and surgeons, ophthalmologists, otorhinolaryngologists, dentists, osteopaths, osteopathic physicians and surgeons, optometrists, podiatrists, chiropractic physicians, and members of any other healing profession licensed or authorized by the statutes of this state to practice such profession within the scope of their practice as defined by the statutes of this state and as authorized by their licenses.

(26) "Provider" means any person, firm, corporation, partnership, association, agency, institution, or other legal entity providing any kind of medical services related to the treatment of an injured employee which are compensable under Idaho's worker's compensation law.

(27) "Secretary" means the secretary of the commission.

(28) "Self-insurer" means an employer who has been authorized under the provisions of this law to carry his own liability to his employees covered by this law.

(29) "State" includes any state, district, commonwealth, zone or territory of the United States or any province of Canada.

(30) "Surety" means any insurer authorized to insure or guarantee payment of worker's compensation liability of employers in any state; it also includes the state insurance fund, a self-insurer and an inter-insurance exchange.

(31) "United States," when used in a geographic sense, means the several states, the District of Columbia, the Commonwealth of Puerto Rico and the territories of the United States.

(32) "Volunteer emergency responder" means a firefighter or peace officer, or publicly employed certified personnel who is a bona fide member of a legally organized law enforcement agency, a legally organized fire department or a licensed emergency medical service provider organization who contributes services.

(33) "Wages" and "wage-earning capacity" prior to the injury or disablement from occupational disease mean the employee's money payments for services as calculated under section 72-419, Idaho Code, and shall additionally include the reasonable market value of board, rent, housing, lodging, fuel, and other advantages which can be estimated in money which the employee receives from the employer as part of his remuneration, and gratuities received in the course of employment from others than the employer. "Wages" shall not include sums which the employer has paid to the employee to cover any special expenses entailed on him by the nature of his employment.

(34) "Wages" and "wage-earning capacity" after the injury or disablement from occupational disease shall be presumed to be the actual earnings after the injury or disablement, which presumption may be overcome by showing that those earnings do not fairly and reasonably represent wage-earning capacity; in such a case, wage-earning capacity shall be determined in the light of all factors and circumstances which may affect the worker's capacity to earn wages.

(35) "Work experience student" means any person enrolled in the public school districts or public institutions of higher education of this state and who, as part of his instruction, is enrolled in a class or program for academic credit and for which the student is employed by, or works for, a private or governmental entity. The student need not receive wages from the private or governmental entity in order to be classified as a work experience student.

(36) "Worker's compensation law" or "workmen's compensation law" means and includes the worker's compensation law of this state and any like or similar law of any state, United States, territory, or province of Canada.

History:

[72-102, added 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 208, sec. 1, p. 1538; am. 1978, ch. 264, sec. 1, p. 573; am. 1982, ch. 231, sec. 1, p. 608; am. 1987, ch. 49, sec. 1, p. 78; am. 1989, ch. 155, sec. 12, p. 390; am. 1990, ch. 335, sec. 1, p. 912; am. 1993, ch. 341, sec. 1, p. 1277; am. 1994, ch. 112, sec. 1, p. 256; am. 1994, ch. 446, sec. 1, p. 1427; am. 1996, ch. 194, sec. 2, p. 604; am. 1997, ch. 130, sec. 1, p. 393; am. 1997, ch. 274, sec. 1, p. 800; am. 2004, ch. 149, sec. 1, p. 479; am. 2006, ch. 206, sec. 1, p. 627; am. 2008, ch. 369, sec. 1, p. 1009; am. 2013, ch. 46, sec. 1, p. 96; am. 2016, ch. 276, sec. 1, p. 759; am. 2021, ch. 82, sec. 1, p. 267; am. 2025, ch. 67, sec. 1, p. 318.]
Idaho Code § 72-1376 — Idaho Code / Title 72 / Chapter 13 / Section 72-1376
72-1376 REPRESENTATION IN COURT.
Status: in_force

72-1376. Representation in court. (1) In any civil action to enforce the provisions of this chapter the director, the commission, and the state shall be represented by the attorney general, or if the action is brought in the courts of any other state, by any attorneys qualified to appear in the courts of that state.

(2) All criminal actions for violation of any provision of this chapter, or of any rules issued pursuant thereto, shall be prosecuted by the attorney general of the state, or, at his request and under his direction, by the prosecuting attorney of any county wherein the defendant resides or has a place of business.

History:

[72-1376, added 1947, ch. 269, sec. 76, p. 793; am. 1949, ch. 144, sec. 76, p. 252; am. 1998, ch. 1, sec. 94, p. 90.]
Idaho Code § 72-901 — Idaho Code / Title 72 / Chapter 9 / Section 72-901
72-901 BOARD OF DIRECTORS OF STATE INSURANCE FUND — CREATION OF STATE INSURANCE FUND.
Status: in_force

72-901. Board of directors of state insurance fund — Creation of state insurance fund. (1) There is hereby created as an independent body corporate politic a fund, to be known as the state insurance fund, for the purpose of insuring employers against liability for compensation under this worker's compensation law and the occupational disease compensation law and of securing to the persons entitled thereto the compensation provided by said laws. Such fund shall consist of all premiums and penalties received and paid into the fund, of property and securities acquired by and through the use of moneys belonging to the fund, and of interest earned upon moneys belonging to the fund and deposited or invested as herein provided.

Such fund shall be administered without liability on the part of the state. Such fund shall be applicable to the payment of losses sustained on account of insurance and to the payment of compensation under the worker's compensation law and the occupational disease compensation law and of expenses of administering such fund.

(2) The governor shall appoint five (5) persons to be the board of directors of the state insurance fund. One (1) member shall be a licensed insurance agent, one (1) member shall represent businesses of the state, one (1) member shall be a representative of labor, one (1) member shall be a member of the state senate and one (1) member shall be a member of the state house of representatives. The governor shall appoint a chairman from the five (5) directors. The directors shall be appointed for terms of four (4) years, except that all vacancies shall be filled for the unexpired term, provided that the first two (2) appointments the governor makes after the effective date of this act shall serve a term of two (2) years and the other three (3) members shall serve a term of four (4) years. Thereafter, a member shall serve a term of four (4) years. A certificate of appointment shall be filed in the office of the secretary of state. A majority of the members shall constitute a quorum for the transaction of business or the exercise of any power or function of the state insurance fund and a majority vote of the members shall be necessary for any action taken by the board of directors. The members of the board of directors shall appoint a manager of the state insurance fund who shall serve at their pleasure and such other officers and employees as they may require for the performance of their duties and shall prescribe the duties and compensation of each officer and employee. Members of the board of directors shall receive a compensation for service like that prescribed in section 59-509(n), Idaho Code.

(3) It shall be the duty of the board of directors to direct the policies and operation of the state insurance fund to assure that the state insurance fund is run as an efficient insurance company, remains actuarially sound and maintains the public purposes for which the state insurance fund was created.

(4) The state insurance fund is subject to and shall comply with the provisions of the Idaho insurance code, title 41, Idaho Code. For purposes of regulation, the state insurance fund shall be deemed to be a mutual insurer. The state insurance fund shall not be a member of the Idaho insurance guaranty association.

(5) Nothing in this chapter, or in title 41, Idaho Code, shall be construed to authorize the state insurance fund to operate as an insurer in other states.

History:

[(72-901) added 1917, ch. 81, sec. 75, p. 252; compiled and reen. C.L. 256:75; C.S., sec. 6288; I.C.A., sec. 43-1701; am. 1939, ch. 251, sec. 1, p. 617; am. 1941, ch. 20, sec. 1, p. 37; am. 1998, ch. 428, sec. 1, p. 1347; am. 2012, ch. 280, sec. 1, p. 784.]
Idaho Code § 72-528 — Idaho Code / Title 72 / Chapter 5 / Section 72-528
72-528 STATISTICAL INFORMATION REQUIRED.
Status: in_force

72-528. Statistical information required. (1) In addition to all information that sureties, self-insurers, the state insurance fund, the industrial special indemnity fund and noninsured employers now supply to the industrial commission, they shall, upon request of the commission, be required to report to the industrial commission all litigation expenses paid by them in any case litigated before the industrial commission, and if appealed to a higher court, all costs expended on appeal. This reporting requirement shall include all fees paid to attorneys, all expenses charged by attorneys, charges for reports or testimony of witnesses, costs of any depositions taken, any costs for investigation made before or during the hearing, costs of research or legal briefs, and all filing fees paid on account of the litigation.

(2) All attorneys engaged in representing any claimant in any litigated worker's compensation claim must, upon request of the commission, report to the industrial commission all attorney's fees and all expenses which were incurred in the litigation and charged to the claimant. This requirement shall extend to any appeal or appeals that may be taken to a higher court by or on behalf of the claimant.

(3) The industrial commission shall supply all attorneys representing claimants with a form upon which a report in compliance with this section can be made.

(4) Reports requested hereunder must be filed with the industrial commission not later than thirty (30) days following the date of the request, which will be subsequent to the time of entry of an award by the industrial commission; or in the event of an appeal to a higher court, subsequent to a final ruling by the court.

(5) The industrial commission may make such rules as are necessary to require compliance with the provisions of this section, including refusing to allow attorneys who fail to comply with the provisions of this section the right to appear before the industrial commission.

History:

[72-528, added 1988, ch. 357, sec. 1, p. 1059; am. 2010, ch. 139, sec. 1, p. 294.]
Idaho Code § 72-1007 — Idaho Code / Title 72 / Chapter 10 / Section 72-1007
72-1007 PUBLIC INSPECTION AND DISCLOSURE OF COMMISSION'S RECORDS.
Status: in_force

72-1007. Public inspection and disclosure of commission's records. The information and records the commission maintains in its possession in the administration of this chapter shall be kept confidential and are exempt from public disclosure under chapter 1, title 74, Idaho Code, provided however:

(1) During the commission's regular office hours any claimant, or his attorney or authorized representative, may examine all files maintained by the commission in connection with his application for compensation;

(2) Upon an adequate showing to the court in a separate civil or criminal action that the specific information or records are not obtainable through diligent effort from any independent source, the court may inspect such records in camera to determine whether the public interest in disclosing the records outweighs the public or private interest in maintaining the confidentiality of such records;

(3) Information and records maintained by the commission may be disclosed to public employees and officials in the performance of their official duties; and

(4) Information and records maintained by the commission may be disclosed to health care providers who are:

(a) Treating or examining victims claiming benefits under this chapter; or

(b) Giving medical advice to the commission regarding any claim.

History:

[72-1007, added 1986, ch. 337, sec. 1, p. 828; am. 1987, ch. 226, sec. 2, p. 481; am. 1990, ch. 213, sec. 108, p. 562; am. 2002, ch. 136, sec. 4, p. 376; am. 2015, ch. 141, sec. 194, p. 529.]
Idaho Code § 72-601 — Idaho Code / Title 72 / Chapter 6 / Section 72-601
72-601 RECORD OF INJURIES — NECESSITY — AVAILABILITY — FAILURE TO KEEP.
Status: in_force

72-601. Record of injuries — Necessity — Availability — Failure to keep. (1) Employers' records of injuries. An employer shall keep a record of each injury and occupational disease fatal or otherwise, arising out of and in the course of employment, reported to the employer or of which he otherwise may have knowledge. Such record shall include a description of the injury or disease and the manner in which the same occurred, a statement of the time during which an employee was unable to work because of the affliction and such other information as the commission may require to be kept.

(2) Failure to keep records a misdemeanor. Any employer who wilfully fails or refuses to keep records of injuries and occupational diseases as required by this section shall be guilty of a misdemeanor.

History:

[72-601, added I.C., sec. 72-601, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1335 — Idaho Code / Title 72 / Chapter 13 / Section 72-1335
72-1335 PERSONNEL.
Status: in_force

72-1335. Personnel. (1) The director is authorized to appoint, fix the compensation, and prescribe the duties and powers of such officers, employees, and other persons as may be necessary. The director may delegate to any such person such power and authority as he deems reasonable and proper for the effective administration of this chapter, and may, in the time, form and manner prescribed by chapter 8, title 59, Idaho Code, bond persons handling moneys or signing checks hereunder, such bond to be paid from the employment security administration fund.

(2) (a) Subject only to the provisions of this chapter and such rules as the director may prescribe, the director is authorized and directed to establish and maintain a group pension plan providing retirement, disability, and death benefits for employees of the department through the means of group contracts negotiated with an insurer, licensed and qualified to do business under the laws of the state of Idaho.

(b) Employees covered by the plan shall include all employees (other than temporary and hourly-rated employees) who are in employee status with the department and whose employment commenced before October 1, 1980.

(c) Credited service shall mean all service by employees in the employ of the department (exclusive of leaves without pay other than military leave) as follows:

(i) Past service rendered prior to the effective date of the plan by employees; for this purpose prior service shall include service in any of the predecessor, component organizations thereof, as determined appropriate by the director on the effective date, and shall also include leave-of-absence for military service occurring within a period of otherwise continuous service in any such predecessor organizations.

(ii) Future service rendered on and after said effective date.

(iii) An employee of the department placed on loan or special duty with other governmental units may be deemed to be in credited service when the costs of continuing credited service are made reimbursable in accordance with an agreement approved by the director.

(d) For each year of credited service each employee covered under the plan shall receive a monthly pension commencing upon retirement at or after age sixty-five (65) and continuing until death, of not less than one and one-half percent (1 1/2%) of monthly earnings, except that appropriate schedules and conditions for service retirement, early retirement, disability retirement, and contingency annuity options shall be included in the insurance plan. Notwithstanding any other provisions of this section to the contrary, the director is authorized and directed to negotiate with the insurer to invest any interest, dividends, earnings, or other moneys accruing to the funds financing the employees' retirement program with the insurer to purchase additional retirement benefits. The purchase of said additional benefits shall be contingent upon actuarial appraisals of the plan and shall be based on sound actuarial principles. Total retirement benefits to be provided under the program shall meet the requirements of the Internal Revenue Service for integration purposes.

(e) The cost of past service, future service and disability pensions shall be calculated according to sound actuarial principles. The costs of the plan, including funding of past service pensions which shall be funded over a period of time consistent with good insurance practices, shall be paid from administrative funds available to the department. Each employee covered under the plan shall by payroll deduction contribute toward the cost of future service pensions at not less than the rate paid by the department, but not to exceed seven percent (7%) of monthly earnings.

(f) Upon termination of service, an employee may elect to receive the refund of his contributions plus interest or may elect to have the tax-deferred contributions and interest directly rolled over to an individual retirement account or annuity or to another qualified retirement plan that accepts the roll over, pursuant to 26 U.S.C. 402(c). A vested employee, as provided in the insurance contract, who leaves his contributions in the plan will remain entitled to the pension purchased by the contributions made on his behalf, and all other privileges under the plan.

(g) If an employee dies more than ten (10) years before his normal retirement date, all of his contributions plus interest will be returned to a previously-named beneficiary, subject to survivor benefits as provided in the plan. The following provisions of this subsection shall be subject to a contingency annuity option. If an employee dies on or after the date ten (10) years prior to his normal retirement date, it will be assumed that he retired on the first day of the month following his date of death, and his beneficiary shall receive, beginning on the assumed retirement date, one hundred twenty (120) monthly pension payments. The amount of monthly pension payable will be based on the credit accrued to that time and the employee's assumed earlier retirement age. If death occurs after retirement but before one hundred twenty (120) monthly pension payments have been made, the monthly pension will be continued to his beneficiary until a total of one hundred twenty (120) monthly payments have been made.

History:

[72-1335, added 1947, ch. 269, sec. 35, p. 793; am. 1949, ch. 144, sec. 35, p. 252; am. 1959, ch. 29, sec. 1, p. 62; am. 1965, ch. 116, sec. 1, p. 223; am. 1971, ch. 136, sec. 49, p. 522; am. 1973, ch. 107, sec. 1, p. 189; am. 1994, ch. 210, sec. 1, p. 665; am. 1997, ch. 217, sec. 1, p. 639; am. 1998, ch. 1, sec. 45, p. 24.]
Idaho Code § 72-1022 — Idaho Code / Title 72 / Chapter 10 / Section 72-1022
72-1022 NO APPEAL.
Status: in_force

72-1022. No appeal. There shall be no right of appeal from a final determination of the commission.

History:

[72-1022, added 1986, ch. 337, sec. 1, p. 832.]
Idaho Code § 72-1604 — Idaho Code / Title 72 / Chapter 16 / Section 72-1604
72-1604 EMPLOYER REPORTING REQUIREMENTS.
Status: in_force

72-1604. Employer reporting requirements. (1) Effective October 1, 1997, an employer doing business in the state of Idaho shall report to the department the hiring or rehiring of an employee who works in the state. The report shall contain:

(a) The employee's name, address and social security number;

(b) The employer's name, address and the identifying number assigned to the employer under 26 U.S.C. 6109; and

(c) The employer's Idaho unemployment insurance account number, if any, and the employee's date of hire or rehire.

(d) Multistate employers that have notified the secretary of health and human services that they will transmit all new hire reports to Idaho shall indicate in the reports whether each employee will be included in the employer's Idaho quarterly wage report for unemployment insurance purposes.

(2) An employer may report by submitting a copy of the employee's United States internal revenue service form W-4 (employee's withholding allowance certificate) with the information required in subsections (1)(c) and (d) of this section (if applicable) noted thereon, or by any other means authorized by the director. An employer may submit the report by mail, telefax, or any other means the director authorizes. If an employer submits a report by mail, the report shall be deemed submitted on the postmarked date. A report transmitted by any other means shall be deemed submitted on the date the department receives it.

(3) An employer shall submit its report not later than twenty (20) calendar days after the date of hire or rehire. Employers transmitting reports electronically shall submit two (2) transmissions each month, if necessary, not less than twelve (12) days nor more that sixteen (16) days apart.

(4) An employer is authorized and required by this chapter to disclose the information described in subsection (1) of this section and is not liable to the employee for the disclosure or subsequent use of the information pursuant to this chapter.

(5) Entry of employer information shall be made into a database maintained by the state directory of hires within five (5) business days of receipt from employers.

History:

[72-1604, added 1997, ch. 340, sec. 1, p. 1017.]
Idaho Code § 72-1023 — Idaho Code / Title 72 / Chapter 10 / Section 72-1023
72-1023 SUBROGATION.
Status: in_force

72-1023. Subrogation. (1) If a claimant seeks compensation under this chapter and compensation is awarded, the account is entitled to full subrogation against a judgment or recovery received by the claimant against the offender or from or against any other source for all compensation paid under this chapter. The account's right of subrogation shall be a first lien on the judgment or recovery. If the claimant does not institute the action against the offender or against another source from which payment may be recovered for benefits compensable under this chapter within one (1) year from the date the criminally injurious conduct occurred, the commission may institute the action in the name of the claimant or the claimant's personal representative.

(2) If the claimant institutes the action, the commission shall pay a proportional share of costs and attorneys' fees if it recovers under its subrogation interest.

(3) If the commission institutes the action in the name of the claimant or the claimant's personal representative and the recovery is in excess of the amount of compensation paid to the claimant and costs incurred by the account in pursuit of the action, the excess shall be paid to the claimant.

(4) If a judgment or recovery includes both damages for bodily injury or death for which the commission has ordered compensation paid under this chapter and damages for which the commission has not ordered compensation paid, then the account's subrogation interest shall apply only to that proportion of the judgment or recovery for which it has paid compensation. In a civil action in a court of this state arising out of criminally injurious conduct, the judge, on timely motion, shall direct the jury to return a special verdict indicating separately the amounts of the various items of damages awarded. A claimant may not make recoveries against the offender or other source from which payment can be recovered for benefits compensable under this chapter in such a way as to avoid and preclude the account from receiving its proper subrogation share as provided in this section. The commission shall order the release of any lien provided for in subsection (1) of this section upon receipt of the account's subrogation share.

(5) Moneys received under the provisions of this section shall be paid to the account.

History:

[72-1023, added 1986, ch. 337, sec. 1, p. 832; am. 1988, ch 73, sec. 1, p. 105.]
Idaho Code § 72-1305 — Idaho Code / Title 72 / Chapter 13 / Section 72-1305
72-1305 ANNUAL PAYROLL.
Status: in_force

72-1305. Annual payroll. "Annual payroll" means total payroll for a period of twelve (12) consecutive calendar months ending on June 30 of any year.

History:

[72-1305, added 1947, ch. 269, sec. 5, p. 793; am. 1949, ch. 144, sec. 5, p. 252; am. 1951, ch. 236, sec. 1, p. 482; am. 1998, ch. 1, sec. 5, p. 7.]
Idaho Code § 72-319 — Idaho Code / Title 72 / Chapter 3 / Section 72-319
72-319 PENALTY FOR FAILURE TO SECURE COMPENSATION.
Status: in_force

72-319. Penalty for failure to secure compensation. (1) Any employer required to secure the payment of compensation under this law who fails to secure the payment thereof shall be guilty of a misdemeanor. In any case where the employer is a corporation or a limited liability company, any officer or employee of the corporation or member, manager, or employee of a limited liability company who had authority to secure payment of compensation on behalf of the corporation or limited liability company and failed to do so shall individually be guilty of a misdemeanor.

(2) Such officer, employee, member, or manager shall be personally liable jointly and severally with such corporation or limited liability company for any compensation that may accrue under this law in respect to any injury or occupational disease suffered by any employee of such corporation or limited liability company while it shall so fail to secure the payment of compensation.

(3) Any employer who knowingly transfers, sells, encumbers, assigns, or in any manner disposes of, conceals, secretes or destroys any property or records belonging to such employer, after one (1) of its employees has been afflicted by an injury or occupational disease, with intent to avoid the payment of compensation to such employee or his dependents, shall be guilty of a misdemeanor. In any case where such employer is a corporation or limited liability company, any officer, employee, member, or manager thereof, if knowingly participating or acquiescing in any such act, shall also be individually guilty of a misdemeanor.

(4) Any employer required to secure the payment of compensation under this law who fails to do so may be liable for a penalty of either two dollars ($2.00) for each employee for each day or twenty-five dollars ($25.00) for each day during which such failure continues, whichever is greater, and in cases where the employer is a corporation or limited liability company and is unable to pay the fine, any officer or employee of the corporation or member or manager of a limited liability company who had authority to secure payment of compensation on behalf of the corporation or a limited liability company and failed to do so shall be liable for a like penalty, to be recovered for the time during which such failure continued, but for not more than three (3) consecutive years, in an action brought by the commission in the name of the state of Idaho; any amount so collected shall be paid into the industrial administration fund; for this purpose, the district court of any county in which the employer carries on any part of its trade or occupation shall have jurisdiction. In determining whether penalties should be assessed or collected for the employer's failure to secure the payment of compensation, the commission may consider the following factors:

(a) When the employer was notified that such employer's worker's compensation insurance coverage had been canceled or that such insurance was required;

(b) The length of time that elapsed between when the employer was notified that worker's compensation insurance coverage was required, or that such employer's coverage had been canceled, and the date that such coverage was put into effect;

(c) Whether the employer is able to document attempts to secure worker's compensation insurance coverage during the period of time that such employer was without such coverage;

(d) Whether there were prior instances in which the employer failed to keep worker's compensation insurance in effect or such coverage was canceled and the reasons for such failure or cancellation;

(e) The reasons that the employer is unable to obtain or keep in effect worker's compensation insurance coverage;

The above factors are not exclusive and the commission may consider any other relevant factor.

(5) If any employer required to secure the payment of compensation under this law is or has been in default under section 72-301, Idaho Code, the employer may be enjoined by the district court of any county in which such employer carries on any part of its trade or occupation from carrying on such business while any default under section 72-301, Idaho Code, exists. All proceedings in the courts under this section are to be brought by the industrial commission in the name of the state of Idaho.

(6) An employer who fails to secure the payment of compensation and who has been assessed a penalty within the previous three (3) years pursuant to section 72-319(4), Idaho Code, shall be liable for the following penalty in addition to the penalty provided by section 72-319(4), Idaho Code:

(a) Five hundred dollars ($500) for the second failure to secure the payment of compensation;

(b) One thousand dollars ($1,000) for the third and any subsequent failure to secure the payment of compensation.

History:

[72-319, added 1971, ch. 124, sec. 3, p. 422; am. 1973, ch. 112, sec. 1, p. 203; am. 1988, ch. 239, sec. 1, p. 467; am. 1990, ch. 322, sec. 1, p. 880; am. 1992, ch. 308, sec. 1, p. 919; am. 1997, ch. 304, sec. 1, p. 906; am. 2025, ch. 66, sec. 1, p. 316.]
Idaho Code § 72-1322D — Idaho Code / Title 72 / Chapter 13 / Section 72-1322D
72-1322D NONPROFIT ORGANIZATION.
Status: in_force

72-1322D. Nonprofit organization. "Nonprofit organization" means a religious, charitable, educational, or other organization which is described in section 501(c)(3) of the federal internal revenue code and which is exempt from tax under section 501(a) of such code.

History:

[72-1322D, added 1998, ch. 1, sec. 31, p. 19.]
Idaho Code § 72-441 — Idaho Code / Title 72 / Chapter 4 / Section 72-441
72-441 NO COMPENSATION IN CASE OF MISREPRESENTATION.
Status: in_force

72-441. No compensation in case of misrepresentation. No compensation shall be payable for an occupational disease if the employee, at the time of entering into the employment of the employer by whom the compensation would otherwise be payable, falsely represented himself in writing as not having previously been disabled, laid off, or compensated in damages or otherwise because of such disease.

History:

[72-441, added I.C., sec. 72-441, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-912A — Idaho Code / Title 72 / Chapter 9 / Section 72-912A
72-912A APPOINTMENT OF INVESTMENT MANAGERS.
Status: in_force

72-912A. Appointment of investment managers. The manager of the state insurance fund may direct the endowment fund investment board to select and contract with a minimum of one (1) investment manager to manage the investment of the state insurance funds. The designated investment manager or managers, shall, subject to the direction of the endowment fund investment board, exert control over the funds as though the investment manager were the owner thereof. The endowment fund investment board shall be responsible for assuring that the investment manager complies with this act.

History:

[72-912A, added I.C., sec. 72-912A, as added by 1970, ch. 170, sec. 2, p. 498; am. 1978, ch. 18, sec. 2, p. 37.]
Idaho Code § 72-405 — Idaho Code / Title 72 / Chapter 4 / Section 72-405
72-405 TRUSTEE IN CASE OF LUMP SUM PAYMENT.
Status: in_force

72-405. Trustee in case of lump sum payment. Whenever for any reason the commission deems it expedient, any lump sum to be paid as provided in section 72-404, shall be paid to some suitable person or corporation appointed as trustee to administer or apply the same for the benefit of the person or persons entitled thereto in the manner provided by the commission. The receipt of such trustee for the amount so paid shall discharge the employer or anyone else who is liable therefor.

History:

[72-405, added I.C., sec. 72-405, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-306 — Idaho Code / Title 72 / Chapter 3 / Section 72-306
72-306 RECITALS IN INSURANCE CONTRACTS.
Status: in_force

72-306. Recitals in insurance contracts. Every policy of insurance and every guaranty contract or surety bond covering the liability of the employer for compensation shall cover the entire compensation liability of the employer to his employees, and shall contain a provision setting forth the right of an employee to enforce in his own name, either by at any time filing a separate claim or by at any time making the surety a party to the original claim, the liability of the surety in whole or in part for the payment of such compensation, provided, that payment in whole or in part of such compensation by either the employer or the surety shall, to the extent thereof, be a bar to the recovery against the other of the amount so paid.

History:

[72-306, added I.C., sec. 72-306, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1602 — Idaho Code / Title 72 / Chapter 16 / Section 72-1602
72-1602 PURPOSE.
Status: in_force

72-1602. Purpose. This chapter establishes an automated state directory of new hires to be administered by the department of labor for the purpose of securing for this state the maximum benefits of the act of congress, approved August 22, 1996, known as the "Personal Responsibility and Work Opportunity Reconciliation Act of 1996." The state directory of new hires provides a means for employers to assist in the state's efforts to prevent fraud in the welfare, worker's compensation, and unemployment insurance programs, to locate individuals to establish paternity, to locate absent parents who owe child support, and to collect support from those parents by reporting information concerning newly hired and rehired employees directly to a centralized state database.

History:

[72-1602, added 1997, ch. 340, sec. 1, p. 1017.]
Idaho Code § 72-406 — Idaho Code / Title 72 / Chapter 4 / Section 72-406
72-406 DEDUCTIONS FOR PREEXISTING INJURIES AND INFIRMITIES.
Status: in_force

72-406. Deductions for preexisting injuries and infirmities. (1) In cases of permanent disability less than total, if the degree or duration of disability resulting from an industrial injury or occupational disease is increased or prolonged because of a preexisting physical impairment, the employer shall be liable only for the additional disability from the industrial injury or occupational disease.

(2) Any income benefits previously paid an injured workman for permanent disability to any member or part of his body shall be deducted from the amount of income benefits provided for the permanent disability to the same member or part of his body caused by a change in his physical condition or by a subsequent injury or occupational disease.

History:

[72-406, added I.C., sec. 72-406, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1340 — Idaho Code / Title 72 / Chapter 13 / Section 72-1340
72-1340 PROTECTION AGAINST SELF-INCRIMINATION.
Status: in_force

72-1340. Protection against self-incrimination. No person shall be excused from attending and testifying or from producing documentary evidence before the director, the commission, or an appeals examiner, or in obedience to the subpoena of any of them, on the ground that the testimony or documentary evidence required of him may tend to incriminate him or subject him to a penalty or forfeiture; but no individual shall be prosecuted or subjected to any penalty or forfeiture on account of any transaction, matter, or thing concerning which he is compelled, after having claimed his privilege against self-incrimination, to testify or produce documentary evidence except that the individual so testifying shall not be exempt from prosecution and punishment for perjury committed in so testifying.

History:

[72-1340, added 1947, ch. 269, sec. 40, p. 793; am. 1949, ch. 144, sec. 40, p. 252; am. 1998, ch. 1, sec. 50, p. 28.]
Idaho Code § 72-504 — Idaho Code / Title 72 / Chapter 5 / Section 72-504
72-504 ORGANIZATION — CHAIRMAN — SECRETARY.
Status: in_force

72-504. Organization — Chairman — Secretary. The members of the commission shall select one (1) of their members as chairman, and shall select a person qualified, in the judgment of the commission, by experience and training, as secretary, who need not be a member, each of whom shall perform such duties as in this law prescribed and as the commission may from time to time direct.

History:

[72-504, added I.C., sec. 72-504, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-443 — Idaho Code / Title 72 / Chapter 4 / Section 72-443
72-443 PERIOD OF EXPOSURE IN SILICOSIS CASES.
Status: in_force

72-443. Period of exposure in silicosis cases. No claim for disability or death from silicosis shall be maintained or prosecuted unless during the ten (10) years immediately preceding the date of disablement the employee has been exposed to the inhalation of silica dust over a period of not less than five (5) years, the last two (2) of which shall have been in this state, under a contract of employment existing in this state, provided, that if the employee shall have been employed by the same employer during the whole of such five (5) year period his right to compensation against such employer shall not be affected by the fact that he had been employed during any part of such period outside of this state.

History:

[72-443, added I.C., sec. 72-443, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-804 — Idaho Code / Title 72 / Chapter 8 / Section 72-804
72-804 ATTORNEY'S FEES — PUNITIVE COSTS IN CERTAIN CASES.
Status: in_force

72-804. Attorney's fees — Punitive costs in certain cases. If the commission or any court before whom any proceedings are brought under this law determines that the employer or his surety contested a claim for compensation made by an injured employee or dependent of a deceased employee without reasonable ground, or that an employer or his surety neglected or refused within a reasonable time after receipt of a written claim for compensation to pay to the injured employee or his dependents the compensation provided by law, or without reasonable grounds discontinued payment of compensation as provided by law justly due and owing to the employee or his dependents, the employer shall pay reasonable attorney fees in addition to the compensation provided by this law. In all such cases the fees of attorneys employed by injured employees or their dependents shall be fixed by the commission.

History:

[72-804, added I.C., sec. 72-804, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-440 — Idaho Code / Title 72 / Chapter 4 / Section 72-440
72-440 TIME OF DEPENDENCY — DEATH BENEFITS.
Status: in_force

72-440. Time of dependency — Death benefits. No compensation for death from an occupational disease shall be payable to any person whose relationship to the deceased, which would give right to compensation, arose subsequent to the beginning of the first compensable disability, save only to posthumous children of a marriage existing at the beginning of such disability.

History:

[72-440, added I.C., sec. 72-440, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1012 — Idaho Code / Title 72 / Chapter 10 / Section 72-1012
72-1012 APPLICATION FOR COMPENSATION.
Status: in_force

72-1012. Application for compensation. An applicant for an award of compensation may apply in writing in a form that conforms substantially to that prescribed by the commission.

History:

[72-1012, added 1986, ch. 337, sec. 1, p. 828.]
Idaho Code § 72-516 — Idaho Code / Title 72 / Chapter 5 / Section 72-516
72-516 REPORTS.
Status: in_force

72-516. Reports. (1) Biennially the commission shall make a report to the governor and through him to the state legislature on the operation of this law, including recommendations as to improvements in the law and administration thereof, and a statistical analysis of industrial injury and occupational disease experience and compensation costs.

(2) The commission may prepare and publish such other statistical and informational reports and analyses based upon the reports and records available which, in its opinion, will be useful in attaining public understanding of the purposes, effectiveness, costs, coverage and administrative procedures of workmen's compensation and rehabilitation in the state, and in providing basic information regarding the occurrence and sources of industrial injuries and occupational diseases for the use of public and private agencies engaged in industrial injury and occupational disease prevention activities.

History:

[72-516, added I.C., sec. 72-516, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-904 — Idaho Code / Title 72 / Chapter 9 / Section 72-904
72-904 POWER TO SUE AND BE SUED.
Status: in_force

72-904. Power to sue and be sued. The state insurance fund may, in its official name, sue and be sued in all the courts of the state, and before the industrial commission in all actions or proceedings arising out of anything done or offered in connection with the state insurance fund or business relating thereto.

History:

[(72-904) 1917, ch. 81, sec. 79, p. 252; reen. C.L. 256:79; C.S., sec. 6291; I.C.A., sec. 43-1704; am. 1939, ch. 251, sec. 4, p. 617; am. 1941, ch. 20, sec. 4, p. 37; am. 2014, ch. 95, sec. 1, p. 262.]
Idaho Code § 72-732 — Idaho Code / Title 72 / Chapter 7 / Section 72-732
72-732 DISPOSITION OF APPEAL — JURISDICTION OF SUPREME COURT.
Status: in_force

72-732. Disposition of appeal — Jurisdiction of Supreme Court. Upon hearing the court may affirm or set aside such order or award, or may set it aside only upon any of the following grounds:

(1) The commission's findings of fact are not based on any substantial competent evidence;

(2) The commission has acted without jurisdiction or in excess of its powers;

(3) The findings of fact, order or award were procured by fraud;

(4) The findings of fact do not as a matter of law support the order or award.

History:

[72-732, added I.C., sec. 72-732, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1322A — Idaho Code / Title 72 / Chapter 13 / Section 72-1322A
72-1322A HOSPITAL.
Status: in_force

72-1322A. Hospital. "Hospital" means any institution which has been licensed by, certified, or approved by the state board of health and welfare as a hospital.

History:

[72-1322A, added 1971, ch. 142, sec. 6, p. 595; am. 1998, ch. 1, sec. 28, p. 18.]
Idaho Code § 72-1406 — Idaho Code / Title 72 / Chapter 14 / Section 72-1406
72-1406 ADMINISTRATION OF PROVISIONS OF CHAPTER.
Status: in_force

72-1406. Administration of provisions of chapter. The provisions of this chapter shall be administered by the public employee retirement system board without liability on the part of the state, or of any of its officers, beyond the moneys in the public employee retirement account for the purposes of chapter 14, title 72, Idaho Code, and the moneys accruing thereto. It shall be the duty of the board to administer the account and conduct the business thereof, and the board is hereby vested with full authority over the account, and may do any and all things which are necessary or convenient in the administration thereof as provided or as consistent with the provisions of this chapter and the general laws of the state.

History:

[(72-1406) 1945, ch. 76, sec. 5, p. 112; am. 1980, ch. 50, sec. 5, p. 83; 1990, redesignated, ch. 231, sec. 75, p. 650.]
Idaho Code § 72-216 — Idaho Code / Title 72 / Chapter 2 / Section 72-216
72-216 CONTRACTORS.
Status: in_force

72-216. Contractors. (1) Liability of employer to employees of contractors and subcontractors. An employer subject to the provisions of this law shall be liable for compensation to an employee of a contractor or subcontractor under him who has not complied with the provisions of section 72-301 in any case where such employer would have been liable for compensation if such employee had been working directly for such employer.

(2) Liability of contractors and subcontractors. The contractor or subcontractor shall also be liable for such compensation, but the employee shall not recover compensation for the same injury from more than one party.

(3) Subrogation.

(a) The employer who shall become liable for and pay such compensation may recover the same from the contractor or subcontractor for whom the employee was working at the time of the accident causing the injury or manifestation of the occupational disease.

(b) The contractor who shall become liable for and pay such compensation may recover the same from the subcontractor for whom the employee was working at the time of the accident causing the injury or manifestation of the occupational disease.

History:

[72-216, added I.C., sec. 72-216, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1310 — Idaho Code / Title 72 / Chapter 13 / Section 72-1310
72-1310 BONUS PAYMENT.
Status: in_force

72-1310. Bonus payment. "Bonus payment" means wages paid for employment by an employer which are either:

(1) Additional remuneration for meritorious service and not customarily paid to his employees at regular payroll intervals; or

(2) Additional remuneration based upon production, length of service, or profits, which at the time paid covers service rendered in two (2) or more calendar quarters. Bonus payments shall be reported by employers as prescribed by rule.

History:

[72-1310, added 1947, ch. 269, sec. 10, p. 793; am. 1949, ch. 144, sec. 10, p. 252; am. 1951, ch. 104, sec. 1, p. 233; am. 1998, ch. 1, sec. 10, p. 8.]
Idaho Code § 72-1381 — Idaho Code / Title 72 / Chapter 13 / Section 72-1381
72-1381 DIRECTOR TO COOPERATE WITH GOVERNOR IN MEDIATION OF DISPUTES.
Status: in_force

72-1381. Director to cooperate with governor in mediation of disputes. Upon the request of any interested party to an actual or potential labor dispute, the director shall have the power to mediate the dispute. The director or any interested party may apply to the governor for appointment of a mediator or a mediation panel of not less than three (3) citizens who are objective in matters involving labor disputes, and the governor shall, if the public interest will be served thereby, appoint such a mediator or mediation panel. Such mediator or mediation panel shall be paid actual expenses by the interested parties while engaged in such public business. Neither the director, the governor, nor any mediator or member of any mediation panel shall be authorized to arbitrate any labor dispute.

History:

[(72-1381) 1949, ch. 254, sec. 6, p. 511; am. 1974, ch. 39, sec. 7, p. 1023; am. and redesig. 1996, ch. 421, sec. 10, p. 1417; am. 1998, ch. 1, sec. 99, p. 92.]
Idaho Code § 72-1429E — Idaho Code / Title 72 / Chapter 14 / Section 72-1429E
72-1429E SURVIVING CHILD.
Status: in_force

72-1429E. Surviving child. A person qualifies as a surviving child of a firefighter if he or she is dependent on the firefighter at the time of the firefighter's death and meets either of the following requirements:

(a) At the time of the firefighter's death, the person is under the age of eighteen (18) years and, had the firefighter been eligible for social security benefits, would be entitled to child insurance benefits under the federal social security act by the firefighter's death; or

(b) Qualifies and has been filed for as a dependent under the age of eighteen (18) years on the firefighter's most recent internal revenue service income tax forms.

History:

[72-1429E, added 1990, ch. 249, sec. 11, p. 713.]
Idaho Code § 72-1701 — Idaho Code / Title 72 / Chapter 17 / Section 72-1701
72-1701 PURPOSE AND INTENT OF ACT.
Status: in_force

72-1701. Purpose and intent of act. (1) The purpose of this act is to promote alcohol and drug-free workplaces and otherwise support employers in their efforts to eliminate substance abuse in the workplace, and thereby enhance workplace safety and increase productivity. This act establishes voluntary drug and alcohol testing guidelines for employers that, when complied with, will find an employee who tests positive for drugs or alcohol at fault, and will constitute misconduct under the employment security law as provided in section 72-1366, Idaho Code, thus resulting in the denial of unemployment benefits.

(2) It is the further purpose of this act to promote alcohol and drug-free workplaces in order that employers in this state be afforded the opportunity to maximize their levels of productivity, enhance their competitive positions in the marketplace and reach their desired levels of success without experiencing the cost delays and tragedies associated with work-related accidents resulting from substance abuse by employees.

History:

[72-1701, added 1997, ch. 126, sec. 1, p. 375; am. 1998, ch. 1, sec. 105, p. 97; am. 1999, ch. 142, sec. 1, p. 406; am. 2003, ch. 233, sec. 2, p. 593.]
Idaho Code § 72-1013 — Idaho Code / Title 72 / Chapter 10 / Section 72-1013
72-1013 INFORMAL HEARINGS.
Status: in_force

72-1013. Informal hearings. The commission may hold informal hearings in order to make determinations regarding the compensability of a claim. At such hearings, the commission may subpoena witnesses and documents as set forth in section 72-709, Idaho Code. Hearings held under this section are not considered contested case hearings under the Idaho administrative procedures act. However, the commission shall adopt rules regarding the commission's informal hearing procedures.

History:

[72-1013, added 1986, ch. 337, sec. 1, p. 828.]
Idaho Code § 72-306A — Idaho Code / Title 72 / Chapter 3 / Section 72-306A
72-306A DEDUCTIBLE CONTRACT.
Status: in_force

72-306A. Deductible contract. (1) A surety issuing a worker's compensation insurance contract may offer deductibles optional to the policyholder for benefits payable thereunder so long as the director of the department of insurance approves the contract.

(2) The director of the department of insurance shall approve a contract containing such a deductible if, but only if, he finds the following standards have been met:

(a) Claimants' rights are properly protected and claimants' benefits are paid without regard to any such deductible;

(b) Premium reductions reflect the type and level of the deductible, consistent with accepted actuarial standards;

(c) Premium reductions for deductibles are determined before application of any experience modification, premium surcharge or premium discount;

(d) Recognition is given to policyholder characteristics, including size, financial capabilities, nature of activities and number of employees;

(e) The policyholder is liable to the surety for the deductible amount in regard to benefits paid for compensable claims;

(f) The surety pays all of the deductible amount, applicable to a compensable claim, to the person or provider entitled to benefits and then seeks reimbursement from the policyholder for the applicable deductible amount;

(g) Failure to reimburse deductible amounts by the policyholder to the surety is treated under the policy in the same manner as nonpayment of premiums; and

(h) Losses subject to the deductible shall be reported and recorded as losses for purposes of ratemaking and application of the experience rating plan on the same basis as losses under policies providing first dollar coverage; and

(i) The contract otherwise complies with the statutes of this state.

(3) The premium tax required to be paid pursuant to section 72-523, Idaho Code, shall be calculated based on premiums which would have been charged but for the deductible. For all other taxes and assessments, including residual market assessments, based on premium, the amount of premium shall be determined after application of the deductible.

History:

[72-306A, added 1993, ch. 223, sec. 1, p. 759.]
Idaho Code § 72-1434 — Idaho Code / Title 72 / Chapter 14 / Section 72-1434
72-1434 OPTIONAL PENSION AMOUNTS — OPTION I AND OPTION II.
Status: in_force

72-1434. Optional pension amounts — Option I and Option II. Prior to July 1, 1976, but not thereafter, any paid firefighter in this state, as defined in subsection (A) of section 72-1403, Idaho Code, may elect to receive his or her retirement benefits in accordance with the provisions of Option I or Option II as hereinafter set forth. Except as otherwise provided in this chapter, in the event a firefighter fails to elect an option prior to July 1, l976, then his or her pension benefits shall be paid to him under the provisions as set forth in Option I. Selection of option shall be nominated by written designation duly executed and filed with the public employee retirement system board. Any paid firefighter employed in the state by a city or fire district, on or after July 1, l976, shall be employed under the provisions as set forth in Option II; provided however, that any paid firefighter employed on or after July 1, 1976, who has consistently been treated as an Option I firefighter for contribution purposes may, prior to retirement, make an election to select either Option I or Option II; provided further, that any such paid firefighter who selects Option II shall, prior to retirement, pay any additional required employee contributions and the firefighter's employer shall pay any additional required employer contributions, as determined by the board.

(1) OPTION I — On or after July 1, 1976, any employed paid firefighter, as defined in subsection (A) of section 72-1403, Idaho Code, electing this option or failing to nominate an option, after payment of the contribution, as set forth in section 72-1431, Idaho Code, and after completion of years active service, as defined in subsection (H) of section 72-1403, Idaho Code, may at his or her option retire, and in the event of such retirement said firefighter shall be paid from the public employee retirement account a monthly sum during the remainder of his life equal to the percentage of the average paid firefighter's salary or wage in this state, as defined in section 72-1431, Idaho Code, and that said firefighter is entitled to under the provisions of this chapter, which said monthly sum shall vary annually, according to the determination of the cost of living adjustment as set forth in section 72-1471, Idaho Code.

(2) OPTION II — On or after October 1, l979, any paid firefighter, as defined in subsection (A) of section 72-1403, Idaho Code, who elected Option II, or who was employed after July 1, 1976, after payment of the contribution, as set forth in section 72-1431, Idaho Code, and after completion of years active service, as defined in section 72-1403(H), Idaho Code, may at his or her option retire, and in the event of such retirement he or she shall be paid from the public employee retirement account a monthly sum during the remainder of his or her life equal to the percentage of said firefighter's average monthly salary or wage, as defined in section 72-1431, Idaho Code, that said firefighter is entitled to under the provisions as set forth in this chapter, based on his or her "average final compensation," as defined in section 72-1404, Idaho Code, which said monthly sum shall vary annually according to the determination of the cost of living adjustment as set forth in section 72-1471, Idaho Code.

History:

[(72-1434) 1976, ch. 273, sec. 21, p. 940; am. 1980, ch. 50, sec. 35, p. 99; 1990, am. and redesignated, ch. 231, sec. 89; p. 653; am. 2001, ch. 327, sec. 1, p. 1153.]
Idaho Code § 72-1025 — Idaho Code / Title 72 / Chapter 10 / Section 72-1025
72-1025 FINES — REIMBURSEMENTS — DISPOSITION.
Status: in_force

72-1025. Fines — Reimbursements — Disposition. (1) In addition to any other fine which may be imposed upon each person found guilty of criminal activity, the court shall impose a fine or reimbursement according to the following schedule, unless the court orders that such fine or reimbursement be waived only when the defendant is indigent and at the time of sentencing shows good cause for inability to pay and written findings to that effect are entered by the court:

(a) For each conviction or finding of guilt of each felony count, a fine or reimbursement of not less than seventy-five dollars ($75.00) per felony count;

(b) For each conviction or finding of guilt of each misdemeanor count, a fine or reimbursement of thirty-seven dollars ($37.00) per misdemeanor count;

(c) For each conviction or finding of guilt of an infraction under section 18-8001 or 49-301, Idaho Code, or for each first-time conviction or finding of guilt of an infraction under section 23-604 or 23-949, Idaho Code, a fine or reimbursement of thirty-seven dollars ($37.00) per count;

(d) In addition to any fine or reimbursement ordered under paragraph (a) or (b) of this subsection, the court shall impose a fine or reimbursement of not less than three hundred dollars ($300) per count for any conviction or finding of guilt for any sex offense, including, but not limited to, offenses pursuant to sections 18-1506, 18-1507, 18-1508, 18-1508A, 18-6101, and 18-6604, Idaho Code.

(2) Notwithstanding the provisions of section 19-4705, Idaho Code, the fines or reimbursements imposed under the provisions of this section shall be paid into the crime victims compensation account.

History:

[72-1025, added 1986, ch. 337, sec. 1, p. 833; am. 1987, ch. 137, sec. 1, p. 270; am. 1989, ch. 50, sec. 1, p. 63; am. 1993, ch. 278, sec. 1, p. 940; am. 2009, ch. 139, sec. 1, p. 421; am. 2016, ch. 296, sec. 17, p. 847; am. 2016, ch. 344, sec. 10, p. 996; am. 2018, ch. 189, sec. 3, p. 416; am. 2018, ch. 298, sec. 9, p. 713; am. 2022, ch. 124, sec. 27, p. 463.]
Idaho Code § 72-1324 — Idaho Code / Title 72 / Chapter 13 / Section 72-1324
72-1324 PAYROLL.
Status: in_force

72-1324. Payroll. "Payroll" means the amount of wages, as defined in section 72-1328, Idaho Code, paid by a covered employer for covered employment.

History:

[72-1324, added 1947, ch. 269, sec. 24, p. 793; am. 1949, ch. 144, sec. 24, p. 252; am. 1998, ch. 1, sec. 33, p. 20.]
Idaho Code § 72-524 — Idaho Code / Title 72 / Chapter 5 / Section 72-524
72-524 SURETIES' REPORTS OF TAX BASIS.
Status: in_force

72-524. Sureties' reports of tax basis. Every surety, other than a self-insurer shall, under oath of the person or officers making the report, within thirty (30) days after February 1 and July 1 of each year, report to the commission the net amount of premium written on worker's compensation insurance in this state during the preceding six (6) months' period, and every self-insurer shall, within thirty (30) days after February 1 and July 1 of each year, report in the same manner to the commission the total payroll for the preceding six (6) months' period. The commission shall have the right, at any time and as often as it requires, to verify the worker's compensation premiums written by any surety, and to inspect or cause to be inspected the records of any surety underwriting or authorized to underwrite worker's compensation liability in the state of Idaho for premiums written verification purposes. Failure of any such surety to allow such verification or inspection shall constitute sufficient cause enabling the commission to revoke such surety's authority to underwrite worker's compensation liability of any and all employers located, or doing business, in the state of Idaho.

History:

[72-524, added I.C., sec. 72-524, as added by 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 208, sec. 5, p. 1538; am. 1978, ch. 264, sec. 17, p. 587; am. 1990, ch. 253, sec. 2, p. 726.]
Idaho Code § 72-1347A — Idaho Code / Title 72 / Chapter 13 / Section 72-1347A
72-1347A EMPLOYMENT SECURITY RESERVE FUND — SPECIAL ADMINISTRATION FUND.
Status: in_force

72-1347A. Employment security reserve fund — Special administration fund. (1) There is established in the state treasury a special trust fund, separate and apart from all other public funds of this state, to be known as the employment security reserve fund, hereinafter "reserve fund." Except as provided herein, all proceeds from the reserve tax defined in subsection (2) of this section shall be paid into the reserve fund. The moneys in the reserve fund may be used by the director for loans to the employment security fund, section 72-1346, Idaho Code, as security for loans from the federal unemployment insurance trust fund, and for the repayment of any interest-bearing advances, including interest, made under title XII of the social security act, 42 U.S.C. 1321 through 1324, and shall be available to the director for expenditure in accordance with the provisions of this section. The state treasurer shall be the custodian of the reserve fund and shall invest said moneys in accordance with law. The state treasurer shall disburse the moneys from the reserve fund in accordance with the directions of the director.

(2) A reserve tax is imposed on all covered employers required to pay contributions pursuant to section 72-1350, Idaho Code, except deficit-rated employers who have been assigned a taxable wage rate from deficit rate class six pursuant to section 72-1350(8)(a), Idaho Code. The reserve tax shall be due and payable at the same time and in the same manner as contributions. If the reserve fund is less than one percent (1%) of state taxable wages in the penultimate year as of September 30 of the preceding calendar year, the reserve tax rate for all eligible, standard-rated and deficit-rated employers shall be equal to the taxable wage rate then in effect less the assigned contribution rate and training tax rate. The provisions of this chapter which apply to the payment and collection of contributions also apply to the payment and collection of the reserve tax, including the same calculations, assessments, method of payment, penalties, interest, costs, liens, injunctive relief, collection procedures and refund procedures. In the administration of the provisions of this section and the collection of the reserve tax, the director is granted all rights, authority, and prerogatives granted the director under the provisions of this chapter. Moneys collected from an employer delinquent in paying contributions and reserve taxes shall first be applied to pay any penalty and interest imposed pursuant to the provisions of this chapter and shall then be applied pro rata to pay delinquent contributions to the employment security fund, section 72-1346, Idaho Code, and delinquent reserve taxes to the reserve fund pursuant to this section. Any interest and penalties collected pursuant to this subsection shall be paid into the state employment security administrative and reimbursement fund, section 72-1348, Idaho Code, and any interest or penalties refunded under this subsection shall be paid out of that same fund. Reserve taxes paid pursuant to this subsection may not be deducted in whole or in part by any employer from the wages of individuals in its employ. All reserve taxes collected pursuant to this subsection shall be deposited in the clearing account of the employment security fund, section 72-1346, Idaho Code, for clearance only and shall not become part of such fund. After clearance, the moneys shall be deposited in the reserve fund established in subsection (1) of this section. No reserve tax shall be imposed for any calendar year if, as of September 30 of the preceding calendar year, the balance of the reserve fund equals or exceeds one percent (1%) of the state taxable wages for the penultimate calendar year, or exceeds forty-nine percent (49%) of the actual balance of the employment security fund, section 72-1346, Idaho Code.

(3) The interest earned from investment of the reserve fund shall be deposited in a fund established in the state treasurer's office, to be known as the department of labor special administration fund, hereinafter "special administration fund." The moneys in the special administration fund shall be held separate and apart from all other public funds of this state. The state treasurer shall be the custodian of this fund and may invest said moneys in accordance with law. Any interest earned on said moneys shall be deposited in the special administration fund.

(4) Administrative costs related to the reserve fund and the special administration fund shall be paid from federal administrative grants received under title III of the social security act, to the extent permitted by federal law, and then from the special administration fund.

History:

[72-1347A, added 1991, ch. 119, sec. 5, p. 250; am. 1995, ch. 98, sec. 1, p. 289; am. 1996, ch. 415, sec. 2, p. 1378; am. 1998, ch. 1, sec. 59, p. 39; am. 2005, ch. 5, sec. 5, p. 8; am. 2006, ch. 48, sec. 1, p. 139; am. 2007, ch. 360, sec. 9, p. 1066; am. 2018, ch. 47, sec. 4, p. 121.]
Idaho Code § 72-444 — Idaho Code / Title 72 / Chapter 4 / Section 72-444
72-444 NO COMPENSATION FOR PARTIAL DISABILITY FROM SILICOSIS.
Status: in_force

72-444. No compensation for partial disability from silicosis. Compensation shall not be payable for partial disability due to silicosis.

History:

[72-444, added I.C., sec. 72-444, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1329 — Idaho Code / Title 72 / Chapter 13 / Section 72-1329
72-1329 WAITING WEEK.
Status: in_force

72-1329. Waiting week. "Waiting week" means the first week of a benefit year that meets the criteria for a compensable week in section 72-1312(1) through (4), Idaho Code, but for which no benefits will be paid to the claimant. Every claimant shall have a waiting week each benefit year.

History:

[72-1329, added 1947, ch. 269, sec. 29, p. 793; am. 1949, ch. 144, sec. 29, p. 252; am. 1955, ch. 18, sec. 4, p. 20; am. 1963, ch. 316, sec. 3, p. 864; am. 1965, ch. 170, sec. 3, p. 331; am. 1981, ch. 168, sec. 2, p. 300; am. 1998, ch. 1, sec. 39, p. 21.]
Idaho Code § 72-1359 — Idaho Code / Title 72 / Chapter 13 / Section 72-1359
72-1359 JEOPARDY ASSESSMENTS.
Status: in_force

72-1359. Jeopardy assessments. If the director determines that the collection of any amounts due from any covered employer under the provisions of this chapter will be jeopardized by delay, he may, whether or not the time prescribed by this chapter or any rules issued pursuant thereto for making reports and payments has expired, determine, on the basis of available information, the wages paid by such employer for covered employment and declare the amount due thereon immediately payable, and shall give written notice of such declaration to such employer. Any amounts, including penalty and interest, that are contained in such written declaration shall be subject to immediate seizure pursuant to section 72-1360A, Idaho Code, as well as through any other collection procedures allowed under law. Such jeopardy assessment shall become conclusive and binding upon the employer unless, within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, the employer files an appeal to the department setting forth grounds for such appeal. In such cases, the right of appeal shall be conditioned upon the payment of the amount declared to be due, less any amount already collected, or upon giving appropriate security to the director for the payment thereof. Proceedings on such appeals shall be in accordance with the provisions of section 72-1361, Idaho Code.

History:

[72-1359, added 1947, ch. 269, sec. 59, p. 793; am. 1949, ch. 144, sec. 59, p. 252; am. 1965, ch. 203, sec. 5, p. 456; am. 1980, ch. 264, sec. 7, p. 691; am. 1991, ch. 119, sec. 8, p. 258; am. 1998, ch. 1, sec. 76, p. 64; am. 2005, ch. 5, sec. 11, p. 21; am. 2016, ch. 158, sec. 8, p. 441.]
Idaho Code § 72-101 — Idaho Code / Title 72 / Chapter 1 / Section 72-101
72-101 SHORT TITLE.
Status: in_force

72-101. Short title. (1) This law may be cited as the worker's compensation law.

(2) Wherever in title 72, Idaho Code, references appear to the term workmen's compensation this shall be deemed to mean worker's compensation.

History:

[72-101, added I.C., sec. 72-101, as added by 1971, ch. 124, sec. 3, p. 422; am. 1989, ch. 191, sec. 1, p. 473.]
Idaho Code § 72-1715 — Idaho Code / Title 72 / Chapter 17 / Section 72-1715
72-1715 PUBLIC ENTITIES MAY CONDUCT PROGRAMS.
Status: in_force

72-1715. Public entities may conduct programs. The state of Idaho and any political subdivision thereof may conduct drug and alcohol testing of employees under the provisions of this chapter and as otherwise constitutionally permitted.

History:

[72-1715, added 1997, ch. 126, sec. 1, p. 380; am. 2003, ch. 233, sec. 14, p. 598.]
Idaho Code § 72-213 — Idaho Code / Title 72 / Chapter 2 / Section 72-213
72-213 ELECTION OF EXEMPT COVERAGE.
Status: in_force

72-213. Election of exempt coverage. An employer engaged in any of the exempt occupations listed in section 72-212 may elect coverage thereof by a declaration in writing of himself and his surety filed with the commission that the provisions of the law shall apply thereto. Unless the effective date of such coverage is otherwise fixed in such declaration, coverage shall be deemed effective as of the date of filing such election, if the employer also files simultaneously or has on file approved security under section 72-301; otherwise, such coverage shall be deemed effective upon the filing of approved security.

History:

[72-213, added I.C., sec. 72-213, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1605 — Idaho Code / Title 72 / Chapter 16 / Section 72-1605
72-1605 USE OF NEW HIRE INFORMATION.
Status: in_force

72-1605. Use of new hire information. (1) The information collected pursuant to this chapter shall be used only for the following purposes:

(a) The department of health and welfare shall use the information to assist in its administration of any public assistance program and for child support enforcement purposes.

(b) The department of labor shall transmit the information to the national directory of new hires and may use the information to administer programs under the employment security law and may provide the information to the state tax commission for the proper administration of income tax withholding under the Idaho income tax act.

(c) The state insurance fund and the industrial commission may use the information to administer the worker's compensation program.

(2) Agencies that obtain information collected pursuant to this chapter shall maintain the confidentiality of the information received, except as provided in this chapter. If any employee or agent of the state, in violation of the provisions of this chapter, discloses information collected pursuant to this chapter, he or she shall be guilty of a misdemeanor.

History:

[72-1605, added 1997, ch. 340, sec. 1, p. 1018; am. 1998, ch. 230, sec. 6, p. 788.]
Idaho Code § 72-326 — Idaho Code / Title 72 / Chapter 3 / Section 72-326
72-326 DEPOSIT AND INVESTMENT OF FUND — INTEREST.
Status: in_force

72-326. Deposit and investment of fund — Interest. The state treasurer shall deposit or, on order of the manager of the industrial special indemnity fund, invest any portion of the industrial special indemnity fund not needed for immediate or currently anticipated use, in the manner and subject to all the provisions of law respecting the depositing and investing of state funds by him. Interest earned by such portion of the fund so invested shall be collected by the state treasurer and placed to the credit of the fund.

History:

[72-326, added I.C., sec. 72-326, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 4, p. 578.]
Idaho Code § 72-910 — Idaho Code / Title 72 / Chapter 9 / Section 72-910
72-910 STATE TREASURER CUSTODIAN OF FUND.
Status: in_force

72-910. State treasurer custodian of fund. The state treasurer shall be the custodian of the state insurance fund, and all disbursements therefrom shall be paid by him upon warrants signed by the state controller, or upon sight drafts signed by the state insurance manager as provided by section 72-927, Idaho Code. The state treasurer shall give a separate and additional bond in an amount to be fixed by the governor, and with sureties approved by him, conditioned for the faithful performance of his duty as custodian of the state insurance fund. The state treasurer may deposit any portion of the said fund not needed for immediate use, in the manner and subject to all the provisions of law respecting the deposit of other state funds by him. Interest earned by such portion of the state insurance fund deposited by the state treasurer shall be collected by him and placed to the credit of the fund.

History:

[72-910, added 1917, ch. 81, sec. 86, p. 252; reen. C.L. 256:86; C.S., sec. 6297; I.C.A., sec. 43-1710; am. 1939, ch. 251, sec. 10, p. 617; am. 1994, ch. 180, sec. 236, p. 569.]
Idaho Code § 72-1316B — Idaho Code / Title 72 / Chapter 13 / Section 72-1316B
72-1316B FULL-TIME EMPLOYMENT.
Status: in_force

72-1316B. FULL-TIME EMPLOYMENT. Full-time employment exists where a claimant works what are customarily considered full-time hours for a week for that industry or where the earnings are more than one and one-half (1 1/2) times the claimant's weekly benefit amount.

History:

[72-1316B, added 2025, ch. 29, sec. 11, p. 114.]
Idaho Code § 72-507 — Idaho Code / Title 72 / Chapter 5 / Section 72-507
72-507 SEAL.
Status: in_force

72-507. Seal. The commission shall have a seal of which the secretary shall be custodian, bearing the following inscription: "Industrial Commission, State of Idaho, seal." The seal shall be affixed to all writs, orders, awards, authentications of copies of records and to such other instruments as the commission shall direct.

History:

[72-507, added I.C., sec. 72-507, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-228 — Idaho Code / Title 72 / Chapter 2 / Section 72-228
72-228 PRESUMPTION FAVORING CERTAIN CLAIMS.
Status: in_force

72-228. Presumption favoring certain claims. (1) In any claim for compensation, where the employee has been killed, or is physically or mentally unable to testify, and where there is unrebutted prima facie evidence that indicates that the injury arose in the course of employment, it shall be presumed, in the absence of substantial evidence to the contrary, that the injury arose out of the employment and that sufficient notice of the accident causing the injury has been given.

(2) This section shall not apply to any defense under section 72-208, Idaho Code.

History:

[72-228, as added by 1971, ch. 124, sec. 3, p. 422; am. 1997, ch. 274, sec. 3, p. 804.]
Idaho Code § 72-311 — Idaho Code / Title 72 / Chapter 3 / Section 72-311
72-311 NOTICE OF SECURITY — CANCELLATION OF SURETY CONTRACT.
Status: in_force

72-311. Notice of security — Cancellation of surety contract. (1) The employer shall forthwith file with the commission in form prescribed by it, a notice of his security.

(2) No policy of insurance or guaranty contract or surety bond issued against liability arising under this act, where the policy, contract, or bond is intended to provide coverage of greater than one hundred eighty (180) days, shall be canceled or not renewed until at least sixty (60) days after notice of cancellation has been filed with the industrial commission, and also served on the other contracting party either personally or by certified mail to the last known address of the other contracting party. If cancellation is due to failure to pay premiums, material misrepresentations by the insured, substantial and unforeseen changes in the risk assumed, substantial breaches of contractual duties, conditions or warranties, or the policy is being canceled or not renewed at the request of the policyholder, then at least ten (10) days' notice of cancellation is required and the notice shall be filed as required in this section. For purposes of this section, service by certified mail is complete either on acknowledgement of receipt or refusal of the notice by the contracting party or the fifteenth day after the date the postal authority first attempts to deliver the certified mail as evidenced by P.S. form 3849 or other similar document.

(3) A contracting party may, by its own representations or actions, be estopped by the commission from relying on the time limitations set out herein.

History:

[72-311, as added by 1971, ch. 124, sec. 3, p. 422; am. 1972, ch. 185, sec. 1, p. 472; am. 1987, ch. 278, sec. 16, p. 587; am. 1988, ch. 238, sec. 1, p. 466; am. 1994, ch. 178, sec. 1, p. 417; am. 2006, ch. 16, sec. 29, p. 65.]
Idaho Code § 72-1421 — Idaho Code / Title 72 / Chapter 14 / Section 72-1421
72-1421 FUNDS — HOW USED.
Status: in_force

72-1421. Funds — How used. All moneys coming into the public employee retirement account under the provisions of this chapter are hereby continuously appropriated for the objects and purposes of this chapter and the uses and purposes set forth in this chapter, and to pay all costs and expenses to be incurred and the costs of administration thereof by the public employee retirement system as herein provided.

History:

[(72-1421) 1945, ch. 76, sec. 4, p. 112; am. 1980, ch. 50, sec. 4, p. 83; 1990, am. and redesignated, ch. 231, sec. 81, p. 651.]
Idaho Code § 72-1349C — Idaho Code / Title 72 / Chapter 13 / Section 72-1349C
72-1349C TREATMENT OF INDIAN TRIBES.
Status: in_force

72-1349C. Treatment of indian tribes. (1) In addition to the definition provided in section 72-1315, Idaho Code, the term "covered employer" shall also include any Indian tribe for which service in covered employment is performed.

(2) In addition to the definition provided in section 72-1316, Idaho Code, the term "covered employment" shall also include service performed in the employ of an Indian tribe as defined in section 3306(u) of the federal unemployment tax act (FUTA), provided such service is excluded from "employment" as defined in FUTA solely by reason of section 3306(c)(7), FUTA, and is not otherwise excluded from covered employment under this chapter. For purposes of this section, the exemptions from covered employment in sections 72-1316A(5) and (9), Idaho Code, shall be applicable to services performed in the employ of an Indian tribe.

(3) Benefits based on service in covered employment as that term is defined in this section, shall be payable in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other service under this chapter.

(4) Indian tribes, or tribal units meaning subdivisions, subsidiaries or business enterprises wholly owned by such Indian tribe, subject to this chapter shall pay contributions under the same terms and conditions as all other covered employers unless the tribe elects to pay into the state unemployment fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe.

(a) Indian tribes electing to make payments in lieu of contributions shall make such election in the same manner and under the same conditions as provided in section 72-1349A, Idaho Code, pertaining to nonprofit organizations and governmental entities subject to this chapter. Indian tribes shall determine if reimbursement for benefits paid will be elected by the tribe as a whole, by individual tribal units, or by combinations of individual tribal units.

(b) Indian tribes or tribal units shall be billed for the full amount of benefits attributable to service in the employ of the Indian tribe or tribal unit on the same basis as other employing units that have elected to make payments in lieu of contributions.

(c) At the discretion of the director, any Indian tribe or tribal unit that elects to become liable for payments in lieu of contributions may be required to obtain and deposit with the director a surety bond approved by the director. The amount of the bond shall be determined by the director based on the employing entity's potential liability for benefit costs. Such bond shall be in force for a period of not less than two (2) years, and shall be renewed not less frequently than two (2) year intervals for as long as the Indian tribe or tribal unit continues to be liable for payments in lieu of contributions. The director may require adjustments to be made in the bond filed. When upward adjustments are required, the adjusted bond shall be filed within thirty (30) days of the date notice of the required adjustment was mailed. Failure by an Indian tribe or tribal unit covered by such bond to pay the full amount of payments due, together with interest and penalties as provided in section 72-1354, Idaho Code, shall render the surety liable on said bond to the extent of the bond, as though the surety was a liable organization.

(5) Failure of the Indian tribe or tribal unit to make required payments, including assessments of interest and penalty, within ninety (90) days of receipt of the bill shall cause the Indian tribe to lose the option to make payments in lieu of contributions as described in subsection (4) of this section, for the following tax year unless payment in full is received before contribution rates for the next tax year are computed.

(a) Any Indian tribe that loses the option to make payments in lieu of contributions due to late payment or nonpayment as described in this subsection (5) of this section, shall have such option reinstated if, after a period of one (1) year, all contributions have been made timely, provided no contributions, payments in lieu of contributions for benefits paid, penalties or interest remain outstanding.

(b) Failure of the Indian tribe or any tribal unit thereof to make required payments, including assessments of interest and penalty, after all collection activities deemed necessary by the director have been exhausted, shall cause services performed for such tribe to not be treated as "covered employment" for purposes of subsection (2) of this section.

(c) The director may determine that any Indian tribe that loses coverage under paragraph (b) of this subsection, may have services performed for such tribe again included as "covered employment" for purposes of subsection (2) of this section, if all contributions, payments in lieu of contributions, penalties and interest have been paid.

(6) Notices of payment and reporting delinquency to Indian tribes and their tribal units shall include information that failure to make full payment within the prescribed time frame:

(a) Shall cause the Indian tribe to be liable for taxes under the federal unemployment tax act;

(b) Shall cause the Indian tribe to lose the option to make payments in lieu of contributions; and

(c) Could cause the Indian tribe to be excepted from the definition of "covered employer" as provided in subsection (1) of this section, and services in the employ of the Indian tribe as provided in subsection (2) of this section, to be excepted from "covered employment."

(7) An Indian tribe and its tribal units shall be jointly and severally liable for all payments due under this chapter, including assessments of interest and penalties.

(8) Extended benefits paid that are attributable to service in the employ of an Indian tribe and not reimbursed by the federal government shall be financed in their entirety by such Indian tribe or tribal unit.

(9) If an Indian tribe fails to make payments required under this section, including assessments of interest and penalty, within ninety (90) days of a final notice of delinquency, or fails to timely file a required bond, the director shall immediately notify the United States internal revenue service and the United States department of labor.

History:

[72-1349C, added 2002, ch. 45, sec. 1, p. 99.]
Idaho Code § 72-1320 — Idaho Code / Title 72 / Chapter 13 / Section 72-1320
72-1320 CREW LEADER.
Status: in_force

72-1320. Crew leader. "Crew leader" means an individual who:

(1) Furnishes individuals to perform agricultural labor for any other person;

(2) Pays (either on his behalf or on behalf of such other person) the individuals so furnished by him for the agricultural labor performed by them; and

(3) Has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person.

History:

[72-1320, added 1977, ch. 179, sec. 7, p. 476; am. 1998, ch. 1, sec. 25, p. 18.]
Idaho Code § 72-1445 — Idaho Code / Title 72 / Chapter 14 / Section 72-1445
72-1445 PENSION PAYMENT — RETIREMENT OF FIREFIGHTER INCAPACITATED IN THE PERFORMANCE OF DUTY.
Status: in_force

72-1445. Pension payment — Retirement of firefighter incapacitated in the performance of duty. (1) Any paid firefighter incapacitated by injury in the performance of duty, or by illness attributable wholly or partially to service as a paid firefighter, shall be retired so long as such disability shall continue in a degree which prevents efficient service, limited to a maximum of two (2) years, and during such disability shall be paid from the public employee retirement account the monthly retirement sum to which he would be entitled if he elected to retire, but in no event less than a monthly sum equal to: (a) sixty-five per cent (65%) of the average paid firefighter's salary or wage in this state if the incapacitated firefighter is an Option I firefighter; or, (b) sixty-five per cent (65%) of the said firefighter's average monthly salary or wage, based on his average final compensation, if the incapacitated firefighter is an Option II firefighter. The monthly sum shall vary annually according to the cost of living adjustment as set forth in section 72-1471, Idaho Code.

Upon application of a firefighter or his or her department head for a service disability retirement, and prior to said retirement, a medical examination of said firefighter shall be given by a medical committee consisting of a physician named by the public employee retirement system board, a physician named by the firefighter claiming benefits, and a third physician designated by the first two (2) physicians so named. If the medical committee, by a majority opinion certifies in writing, that: (1) the firefighter is physically incapacitated for the efficient performance of the duties as a paid firefighter, as defined under the provisions of subsection (G), section 72-1403, Idaho Code, in the service of the city or fire district, (2) such incapacity is likely to be permanent, (3) the member should be retired, and (4) there is medical evidence of probative value including reports of clinical findings (such as the individual's medical history, physical status examinations), laboratory findings, diagnosis and treatment prescribed and response to such treatment, the public employee retirement system board may approve such application for retirement as provided herein.

If the disabled firefighter is still retired at the conclusion of the two (2) year period, the public employee retirement system board shall determine whether the disability renders the disabled firefighter totally incapacitated. "Totally incapacitated" as used in this section means the inability to perform work in any remunerative employment. It is not necessary for a person to be absolutely helpless or entirely unable to do anything worthy of compensation to be considered totally incapacitated. If the person is so incapacitated that substantially all the avenues of gainful employment are reasonably closed to him, his condition is within the meaning of "totally incapacitated." In evaluating whether a person is totally incapacitated, the medical factor of permanent impairment and nonmedical factors such as age, sex, education, economic and social environment, and training and usable skills shall be considered. If the disabled firefighter is totally incapacitated, then payments shall continue at the rate prescribed in this section during the period of total incapacity. A medical committee may be summoned to determine total incapacity as provided above.

(2) If the disabled firefighter is less than totally incapacitated at the end of the two (2) year period, but has a disability which reduces his presumed ability to engage in gainful activity, payments shall be made to the disabled firefighter during the period of his disability as hereinafter provided. The board shall determine the percentage of disability suffered by the disabled firefighter as compared to the whole man. A medical committee, comprised as prescribed in this section, may be summoned to determine the percentage of disability suffered by the disabled firefighter. The disabled firefighter shall receive a disability benefit equal to the percentage that his disability bears to a totally incapacitated person.

(3) The public employee retirement system board shall provide and maintain disability benefits for all paid firefighters. Their benefits shall be as follows:

(a) For those paid firefighters who were hired for the first time between October 1, 1980, and July 1, 1993, the benefits provided shall be at least equal to those provided to an Option II firefighter. The benefits shall be maintained only until a paid firefighter is eligible for disability retirement under the provisions of chapter 13, title 59, Idaho Code. The costs for such benefits shall be paid from the appropriation made in section 59-1394(1)(b), Idaho Code.

(b) For those paid firefighters hired after July 1, 1993, the benefits and eligibility therefor shall be as provided in chapter 13, title 59, Idaho Code.

History:

[(72-1445) I.C., sec. 72-1430H, as added by 1976, ch. 170, sec. 1, p. 622; am. 1976, ch. 273, sec. 8, p. 930; am. 1979, ch. 146, sec. 2, p. 447; am. 1980, ch. 50, sec. 33, p. 97; am. 1990, ch. 211, sec. 6, p. 477; 1990, am. and redesignated, ch. 231, sec. 95, p. 657; am. 1993, ch. 178, sec. 2, p. 458.]
Idaho Code § 72-724 — Idaho Code / Title 72 / Chapter 7 / Section 72-724
72-724 APPEAL TO SUPREME COURT.
Status: in_force

72-724. Appeal to supreme court. An appeal may be made to the supreme court by such parties from such decisions and orders of the commission and within such times and in such manner as prescribed by rule of the supreme court.

History:

[72-724, added 1977, ch. 300, sec. 4, p. 843.]
Idaho Code § 72-1361 — Idaho Code / Title 72 / Chapter 13 / Section 72-1361
72-1361 APPEALS TO THE DEPARTMENT AND TO THE COMMISSION.
Status: in_force

72-1361. Appeals to the department and to the commission. Upon appeal from a denial of a claim for refund or credit, determination of amounts due upon failure to report, determination of rate of contribution, determination of coverage, determination of chargeability, jeopardy determination, cost reimbursement determination, determination of mandatory transfer of experience rating, or determination of successor liability, the director may transfer the appeal directly to an appeals examiner pursuant to section 72-1368(6), Idaho Code, or he may issue a redetermination affirming, reversing or modifying the initial determination. A redetermination shall become final unless, within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, an appeal is filed by an interested party with the department in accordance with the department's rules. Appeal procedures shall be governed by the provisions of section 72-1368(4), (6), (7), (8), (9) and (11), Idaho Code. The party appealing shall have the burden of proving each issue appealed by clear and convincing evidence. The provisions of the Idaho administrative procedure act, chapter 52, title 67, Idaho Code, regarding contested cases and judicial review of contested cases are inapplicable to proceedings involving interested employers under this chapter.

History:

[72-1361, added 1947, ch. 269, sec. 61, p. 793; am. 1949, ch. 144, sec. 61, p. 252; am. 1961, ch. 294, sec. 2, p. 517; am. 1965, ch. 203, sec. 6, p. 456; am. 1989, ch. 57, sec. 6, p. 83; am. 1992, ch. 263, sec. 59, p. 818; am. 1998, ch. 1, sec. 79, p. 66; am. 2011, ch. 82, sec. 3, p. 174; am. 2016, ch. 158, sec. 9, p. 441.]
Idaho Code § 72-1717 — Idaho Code / Title 72 / Chapter 17 / Section 72-1717
72-1717 STATE CONSTRUCTION CONTRACTS.
Status: in_force

72-1717. State construction contracts. (1) In order to be eligible for the award of any state contract for the construction or improvement of any public property or publicly owned buildings, contractors shall meet the following requirements:

(a) Provide a drug-free workplace program that complies with the provisions of this chapter and as otherwise constitutionally permitted for employees, including temporary employees, and maintain such program throughout the duration of the contract;

(b) Subcontract work under state construction contracts only to those subcontractors meeting the requirements of subsection (1)(a) of this section.

(2) Any contractor submitting a bid for a state construction contract, required to comply with the provisions of this section, shall submit an affidavit along with its bid on the project verifying its compliance with the provisions of this section.

History:

[72-1717, added 2004, ch. 224, sec. 1, p. 666.]
Idaho Code § 72-1347 — Idaho Code / Title 72 / Chapter 13 / Section 72-1347
72-1347 EMPLOYMENT SECURITY ADMINISTRATION FUND.
Status: in_force

72-1347. Employment security administration fund. (1) There is established in the state treasury the "Employment Security Administration Fund." All moneys deposited in said fund are perpetually appropriated to the director. Expenditures from the fund shall be in accordance with this chapter on the approval of the director and shall not require approval by the board of examiners, and shall not lapse at any time or be transferred to any other fund, except that the director may establish a revolving fund for the purpose of paying current cash items in connection with administrative expenses. All moneys in this fund which are received from the federal government shall be expended solely for the purposes and in the amounts found necessary by the secretary, United States department of labor, for the proper and efficient administration of this chapter. The fund shall consist of all moneys appropriated by this state to this fund, all moneys received from the United States for this fund, all moneys received from any other source for such purpose, and any moneys received from the United States or any other state as compensation for services or facilities supplied to such agency, any amounts received pursuant to any surety bond or insurance policy or from other sources for losses sustained by the fund or by reason of damage to equipment or supplies purchased from moneys in such fund, and any proceeds realized from the sale or disposition of any such equipment or supplies. Such moneys shall be secured by the depository in which they are held as required by the general depository law of the state, chapter 1, title 57, Idaho Code, and collateral pledged shall be maintained in a separate custody account. The state treasurer shall be liable on his official bond for the faithful performance of his duties in connection with the fund.

(2) Reimbursement of fund. If any moneys received from the United States department of labor under title III of the social security act, are found by the United States department of labor to have been lost or expended for purposes other than, or in amounts in excess of, those found necessary by the United States department of labor for the proper administration of this chapter, such moneys shall be replaced by moneys in the state employment security administrative and reimbursement fund as provided in section 72-1348, Idaho Code, but if the moneys therein are insufficient, the balance shall be replaced by moneys in the department of labor special administration fund, section 72-1347A(3), Idaho Code.

History:

[72-1347, added 1947, ch. 269, sec. 47, p. 793; am. 1949, ch. 144, sec. 47, p. 252; am. 1976, ch. 141, sec. 3, p. 518; am. 1998, ch. 1, sec. 58, p. 37.]
Idaho Code § 72-731 — Idaho Code / Title 72 / Chapter 7 / Section 72-731
72-731 STAY ON APPEAL.
Status: in_force

72-731. Stay on appeal. An appeal to the supreme court shall automatically operate as a supersedeas or stay of the award, order or decision being disputed on the appeal unless the commission shall otherwise order.

History:

[72-731, added 1971, ch. 124, sec. 3, p. 483.]
Idaho Code § 72-1702 — Idaho Code / Title 72 / Chapter 17 / Section 72-1702
72-1702 TESTING FOR DRUGS AND/OR ALCOHOL.
Status: in_force

72-1702. Testing for drugs and/or alcohol. (1) It is lawful for a private employer to test employees or prospective employees for the presence of drugs or alcohol as a condition of hiring or continued employment, provided the testing requirements and procedures are in compliance with 42 U.S.C. section 12101.

(2) Nothing herein prohibits an employer from using the results of a drug or alcohol test conducted by a third party including, but not limited to, law enforcement agencies, hospitals, etc., as the basis for determining whether an employee has committed misconduct.

(3) This act does not change the at-will status of any employee.

History:

[72-1702, added 1997, ch. 126, sec. 1, p. 375; am. 2003, ch. 233, sec. 3, p. 593.]
Idaho Code § 72-714 — Idaho Code / Title 72 / Chapter 7 / Section 72-714
72-714 HEARINGS, WHERE AND HOW CONDUCTED.
Status: in_force

72-714. Hearings, where and how conducted. (1) The hearing may be held in the city or town or within the county where the injury or disease occurred, or in such other place as the commission deems most convenient for the parties and most appropriate for ascertaining their rights.

(2) If the place of hearing claimant's testimony is outside the county and the claimant's presence is deemed necessary, the commission shall cause or require to be paid to the claimant a reasonable sum to reimburse him for his travel expense, unless otherwise agreed by the parties.

(3) The commission, or member thereof, or a hearing officer, referee or examiner, to whom the matter has been assigned, shall make such inquiries and investigations as may be deemed necessary.

(4) The authority of the commission, or of a member, hearing officer, referee or examiner, shall include the right to enter premises at any reasonable time where an injury, disease or death has occurred and to make such examination of any tool, appliance, process, machinery or environmental or other condition as may be relevant to a determination of the cause and circumstances of the injury, disease, or death.

History:

[72-714, added I.C., sec. 72-714, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1205 — Idaho Code / Title 72 / Chapter 12 / Section 72-1205
72-1205 IDAHO LAUNCH GRANT PROGRAM.
Status: in_force

72-1205. Idaho launch grant program. [EFFECTIVE UNTIL JULY 1, 2029] (1) There is hereby established the Idaho launch grant program to be administered by the council according to the provisions of this section. The purpose of the program is to provide education grants for eligible students.

(2) In order to administer the program, the council shall consult with necessary agencies to:

(a) Create and administer, or designate a third party to create and administer, a grant distribution platform;

(b) Establish a grant application process for eligible students. To ensure eligible students receive notification prior to postsecondary institution enrollment deadlines, the council may stagger applications so that initial grant awards are announced by December 31 in the year preceding an eligible student's graduation from high school and that additional grant awards be made no later than June 30 of the academic year the eligible student graduates from high school. Additional grant award announcements may be made after such date based on the availability of funds;

(c) Award grants to eligible students, subject to legislative appropriation and to the following conditions, beginning with the graduating class of 2025:

(i) If eligible student applications exceed available funding in a fiscal year, grant awards shall be prioritized first based on the pursuit of an in-demand career and based on the highest rankings in the matrix established pursuant to section 72-1204(j), Idaho Code;

(ii) If additional funds remain, prioritization shall then be based on an eligible student's financial need as verified by the Idaho state tax commission using the prior year's tax return, most recent income documents, or other criteria determined by the workforce development council established in this chapter; and

(iii) If available funding in a fiscal year exceeds eligible students, any unused appropriations may be used in accordance with section 72-1206(4), Idaho Code; and

(d) Take other such actions as are necessary to implement and enforce the provisions of this section.

(3) Participants must expend all grant funds within three (3) years of the award date. Any remaining funds after a break in enrollment exceeding six (6) months or unused funds at the end of the three (3) year period shall revert to the in-demand careers fund established in section 72-1206, Idaho Code. The council or its designated staff may grant an extension or exception by demonstrating to the council an extenuating circumstance, including but not limited to religious service, military service, structured volunteer service, or health or medical issues.

(4) No more than one half (1/2) of the initial grant award may be expended by a participant in any academic year; provided, however, that this subsection shall not apply:

(a) To a participant in a program that is less than twelve (12) months in length; or

(b) In other extenuating circumstances as determined by the council.

(5) Grant awards shall be capped at one (1) grant per eligible student.

(6) The council shall adopt policies outlining triggering events that may lead to earlier reversion of student grants or repayment grants, including but not limited to unsatisfactory academic progress, expulsion, or transfer to an out-of-state program prior to attainment of a credential or degree. Any reverted or repaid grants shall be paid to the in-demand careers fund established in section 72-1206, Idaho Code.

(7) The provisions of this section shall be null, void, and of no force and effect on and after July 1, 2029.

History:

[72-1205, added 2023, ch. 174, sec. 3, p. 464; am. 2023, ch. 272, sec. 3, p. 818; am. 2024, ch. 290, sec. 2, p. 986.]
Idaho Code § 72-447 — Idaho Code / Title 72 / Chapter 4 / Section 72-447
72-447 RECURRING DERMATITIS.
Status: in_force

72-447. Recurring dermatitis. A person who has suffered disability from dermatitis and has received income benefits therefor shall not be entitled to income benefits for disability from a later attack of dermatitis due to substantially the same cause, unless immediately preceding the date of the later disablement he has been engaged in the occupation to which the recurrence of the disease is ascribed and under the same employer for at least sixty (60) days.

History:

[72-447, added I.C., sec. 72-447, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-424 — Idaho Code / Title 72 / Chapter 4 / Section 72-424
72-424 PERMANENT IMPAIRMENT EVALUATION.
Status: in_force

72-424. Permanent impairment evaluation. "Evaluation (rating) of permanent impairment" is a medical appraisal of the nature and extent of the injury or disease as it affects an injured employee's personal efficiency in the activities of daily living, such as self-care, communication, normal living postures, ambulation, elevation, traveling, and nonspecialized activities of bodily members.

History:

[72-424, added I.C., sec. 72-424, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1506 — Idaho Code / Title 72 / Chapter 15 / Section 72-1506
72-1506 CRITERIA GOVERNING PLANS.
Status: in_force

72-1506. Criteria governing plans. Congressional and legislative redistricting plans considered by the commission, and plans adopted by the commission, shall be governed by the following criteria:

(1) The total state population as reported by the U.S. census bureau, and the population of subunits determined therefrom, shall be exclusive permissible data.

(2) To the maximum extent possible, districts shall preserve traditional neighborhoods and local communities of interest.

(3) Districts shall be substantially equal in population and should seek to comply with all applicable federal standards and statutes.

(4) To the maximum extent possible, the plan should avoid drawing districts that are oddly shaped.

(5) Division of counties shall be avoided whenever possible. In the event that a county must be divided, the number of such divisions, per county, should be kept to a minimum.

(6) To the extent that counties must be divided to create districts, such districts shall be composed of contiguous counties.

(7) District boundaries shall retain the local voting precinct boundary lines to the extent those lines comply with the provisions of section 34-306, Idaho Code. When the commission determines, by an affirmative vote of at least five (5) members recorded in its minutes, that it cannot complete its duties for a legislative district by fully complying with the provisions of this subsection, this subsection shall not apply to the commission or legislative redistricting plan it shall adopt.

(8) Counties shall not be divided to protect a particular political party or a particular incumbent.

(9) When a legislative district contains more than one (1) county or a portion of a county, the counties or portion of a county in the district shall be directly connected by roads and highways which are designated as part of the interstate highway system, the United States highway system or the state highway system. When the commission determines, by an affirmative vote of at least five (5) members recorded in its minutes, that it cannot complete its duties for a legislative district by fully complying with the provisions of this subsection, this subsection shall not apply to the commission or legislative redistricting plan it shall adopt.

History:

[72-1506, added 1996, ch. 175, sec. 1, p. 563; am. 2009, ch. 252, sec. 2, p. 771.]
Idaho Code § 72-1355A — Idaho Code / Title 72 / Chapter 13 / Section 72-1355A
72-1355A CONTRACTORS' AND PRINCIPALS' LIABILITY FOR CONTRIBUTIONS.
Status: in_force

72-1355A. Contractors' and principals' liability for contributions. No covered employer which contracts with any contractor or subcontractor who is a covered employer under the provisions of this chapter shall make final payment to such contractor or subcontractor for any indebtedness due, until after the contractor or subcontractor has paid or has furnished a good and sufficient bond acceptable to the director for payment of contributions due, or to become due, in respect to personal services which have been performed by individuals for such contractor or subcontractor. Failure to comply with the provisions of this section shall render said covered employer directly liable for such contributions; and the director shall have all of the remedies of collection against said covered employer under the provisions of this chapter as though the services in question were performed directly for said covered employer.

History:

[72-1355A, added 1963, ch. 316, sec. 4, p. 864; am. 1998, ch. 1, sec. 72, p. 62.]
Idaho Code § 72-1424 — Idaho Code / Title 72 / Chapter 14 / Section 72-1424
72-1424 PRESENTATION OF FALSE CLAIM PENALIZED.
Status: in_force

72-1424. Presentation of false claim penalized. Any person making a false claim for allowance of benefits or payment of money under this chapter, knowing the same to be false, shall be guilty of a misdemeanor and shall be punished as provided by law.

History:

[(72-1424) 1945, ch. 76, sec. 28, p. 112; am. 1980, ch. 50, sec. 22, p. 88; 1990, redesignated, ch. 231, sec. 83, p. 652]
Idaho Code § 72-225 — Idaho Code / Title 72 / Chapter 2 / Section 72-225
72-225 MINOR EMPLOYEE.
Status: in_force

72-225. Minor employee. A minor working at an age legally permitted under the laws of this state shall be deemed sui juris for the purpose of this law, and no other person shall have any cause of action or right to compensation for an injury or occupational disease to such minor employee except as expressly provided in this law; but, in the event of a lump sum payment becoming due under this law to such minor employee, the management of the sum shall be within the jurisdiction of the courts, the same as other property of minors.

History:

[72-225, added I.C., sec. 72-225, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1404 — Idaho Code / Title 72 / Chapter 14 / Section 72-1404
72-1404 AVERAGE FINAL COMPENSATION.
Status: in_force

72-1404. Average final compensation. "Average final compensation" shall mean the average of the highest annual compensation received by the individual paid firefighter in this state, as defined in subsection (A) of section 72-1403, Idaho Code, during a period of five (5) consecutive years of service, as defined in subsection (H) of section 72-1403, Idaho Code, immediately preceding his or her retirement or leaving service. If said firefighter has less than five (5) years of service, then "average final compensation" shall mean the annual average compensation received by him or her during the total years of service.

History:

[(72-1404) 1976, ch. 273, sec. 22, p. 941; 1990, am. and redesignated, ch. 231, sec. 73, p. 649.]
Idaho Code § 72-317 — Idaho Code / Title 72 / Chapter 3 / Section 72-317
72-317 PERIODICAL PAYMENTS.
Status: in_force

72-317. Periodical payments. The commission, upon the application of either party, may in its discretion, having regard to the welfare of the employee and the convenience of the employer, authorize income benefits to be paid biweekly or monthly instead of weekly.

History:

[72-317, added I.C., sec. 72-317, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1333 — Idaho Code / Title 72 / Chapter 13 / Section 72-1333
72-1333 DEPARTMENT OF LABOR — AUTHORITY AND DUTIES OF THE DIRECTOR.
Status: in_force

72-1333. Department of labor — Authority and duties of the director. (1) The director shall administer the employment security law, chapter 13, title 72, Idaho Code, the minimum wage law, chapter 15, title 44, Idaho Code, the provisions of chapter 6, title 45, Idaho Code, relating to claims for wages, the provisions of section 44-1812, Idaho Code, relating to minimum medical and health standards for paid firefighters, the disability determinations service established pursuant to 42 U.S.C. 421, and shall perform such other duties relating to labor and workforce development as may be imposed by law. The director shall be the successor in law to the office enumerated in section 1, article XIII, of the constitution of the state of Idaho. The director shall have the authority to employ individuals, make expenditures, require reports, make investigations, perform travel and take other actions deemed necessary. The director shall organize the department of labor, which is hereby created and which shall, for the purposes of section 20, article IV, of the constitution of the state of Idaho, be an executive department of the state government.

(2) The director shall have the authority pursuant to chapter 52, title 67, Idaho Code, to adopt, amend, or rescind rules as deemed necessary for the proper performance of all duties imposed by law.

(3) Subject to the provisions of chapter 53, title 67, Idaho Code, the director is authorized and directed to provide for a merit system for the department covering all persons, except the director, the division administrators and two (2) exempt positions to serve at the pleasure of the director.

(4) The director shall make recommendations for amendments to the employment security law and other laws the director is charged to implement as deemed proper.

(5) The director shall have all the powers and duties as may have been or could have been exercised by predecessors in law, except those powers and duties granted and reserved to the director of the department of commerce in titles 39, 49 and 67, Idaho Code, and shall be the successor in law to all contractual obligations entered into by predecessors in law, except for those contracts of the department of commerce, or contracts pertaining to any power or duty granted and reserved to the director of the department of commerce in titles 39, 49 and 67, Idaho Code.

(6) The director shall provide administrative support for the commission on human rights pursuant to section 67-5905, Idaho Code.

History:

[72-1333, added 2007, ch. 360, sec. 8, p. 1065; am. 2008, ch. 97, sec. 1, p. 263; am. 2010, ch. 248, sec. 4, p. 638; am. 2018, ch. 47, sec. 2, p. 121; am. 2020, ch. 143, sec. 1, p. 437.]
Idaho Code § 72-418 — Idaho Code / Title 72 / Chapter 4 / Section 72-418
72-418 COMPUTATION OF WEEKS AND DAYS.
Status: in_force

72-418. Computation of weeks and days. In computing periods of disability and of compensation a week shall be computed as seven (7) days and a day as one-seventh (1/7) of a week, without regard to Sundays, holidays and working days.

History:

[72-418, added I.C., sec. 72-418, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1362 — Idaho Code / Title 72 / Chapter 13 / Section 72-1362
72-1362 LIABILITY OF SUCCESSOR.
Status: in_force

72-1362. Liability of successor. Any person, whether or not a covered employer, who acquires the organization, trade, or business or a substantial part of the assets thereof, from a covered employer, shall be liable, in an amount not to exceed the reasonable value of the organization, trade, business, or assets acquired, for any contributions or penalties due or accrued and unpaid by such covered employer, and the amount of such liability shall, in addition, be a lien against the property or assets so acquired which shall be prior to all other liens; provided, that the lien shall not be valid against one who acquires from the said predecessor any interest in the said property or assets in good faith, for value and without notice of the lien. The director shall, upon written request therefor, and with permission of the owner, furnish such prospective purchaser with a written statement of the amount of contributions and penalties due or accrued and unpaid by the said covered employer as of the date of such acquisition, and the amount of the liability of the successor or the amount of the said lien shall in no event exceed the liability disclosed by such statement. The foregoing remedies shall be in addition to all other existing remedies against the covered employer or his successor. Administrative determinations issued pursuant to this section shall become final unless, within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, an appeal is filed with the department in accordance with the department's rules. Appeal proceedings shall be in accordance with the provisions of section 72-1361, Idaho Code.

History:

[72-1362, added 1947, ch. 269, sec. 62, p. 793; am. 1949, ch. 144, sec. 62, p. 252; am. 1998, ch. 1, sec. 80, p. 67; am. 2016, ch. 158, sec. 10, p. 441.]
Idaho Code § 72-1322B — Idaho Code / Title 72 / Chapter 13 / Section 72-1322B
72-1322B EDUCATIONAL INSTITUTION.
Status: in_force

72-1322B. Educational institution. "Educational institution" means:

(1) An institution of higher education which:

(a) Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; and

(b) Is authorized to provide a program of education beyond high school; and

(c) Provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, or a program of training to prepare students for gainful employment in a recognized occupation.

(2) A primary or secondary school which provides education from preschool and kindergarten through grade twelve (12).

History:

[72-1322B, added I.C., sec. 72-1322B, as added by 1971, ch. 142, sec. 7, p. 595; am. 1977, ch. 179, sec. 8, p. 476, am. 1978, ch. 112, sec. 3, p. 238; am. 1998, ch. 1, sec. 29, p. 18.]
Idaho Code § 72-409 — Idaho Code / Title 72 / Chapter 4 / Section 72-409
72-409 MAXIMUM AND MINIMUM INCOME BENEFITS FOR TOTAL DISABILITY.
Status: in_force

72-409. Maximum and minimum income benefits for total disability. (1) The weekly income benefits provided for in section 72-408(1), Idaho Code, shall be subject to a maximum of ninety percent (90%) and a minimum of forty-five percent (45%) of the currently applicable average weekly state wage, provided, however, that during the first fifty-two (52) weeks of total disability income benefits shall not in any case exceed ninety percent (90%) of the employee's average weekly wage, but if during the first fifty-two (52) weeks ninety percent (90%) of the employee's average weekly wage is less than fifteen percent (15%) of the currently applicable average weekly state wage, then the employee shall receive no less than fifteen percent (15%) of the currently applicable average weekly state wage, except as benefits may be increased by reason of increases in the average weekly state wage as computed in subsection (2) hereof, nor shall income benefits paid subsequent to the first fifty-two (52) weeks of total disability exceed income benefits paid during the first fifty-two (52) weeks of total disability except as the same may be increased by reason of increases in the average weekly state wage, provided, however, that where an employee's benefit rate for the first fifty-two (52) week period was less than the minimums prescribed above, his benefit rate thereafter shall be not less than forty-five percent (45%) of the currently applicable average weekly state wage.

(2) For the purpose of this law the average weekly wage in the state shall be determined by the commission as follows: on or before June 1 of each year, the total wages reported on contribution reports to the department of employment for the preceding calendar year shall be divided by the average monthly number of insured workers determined by dividing the total insured workers reported for the preceding year by twelve (12). The average annual wage thus obtained shall be divided by fifty-two (52) and the average weekly state wage thus determined rounded to the nearest dollar. The average weekly state wage as so determined shall be applicable for the calendar year commencing January 1 following the June 1 determination.

History:

[72-409, added I.C., sec. 72-409, as added by 1971, ch. 124, sec. 3, p. 422; am. 1981, ch. 261, sec. 3, p. 554; am. 1991, ch. 207, sec. 2, p. 489; am. 1998, ch. 210, sec. 1, p. 738.]
Idaho Code § 72-502 — Idaho Code / Title 72 / Chapter 5 / Section 72-502
72-502 REFERENCES TO INDUSTRIAL COMMISSION TO INCLUDE INDUSTRIAL ACCIDENT BOARD.
Status: in_force

72-502. References to industrial commission to include industrial accident board. The references in the Idaho Constitution, Idaho Code and Idaho Rules of Civil Procedure to the "industrial accident board" and "board" shall be deemed to be references to the industrial commission.

History:

[72-502, added I.C., sec. 72-502, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1367 — Idaho Code / Title 72 / Chapter 13 / Section 72-1367
72-1367 BENEFIT FORMULA.
Status: in_force

72-1367. Benefit formula. (1) To be eligible an individual shall have the minimum qualifying amount of wages in covered employment in at least one (1) calendar quarter of his base period, and shall have total base period wages of at least one and one-quarter (1 1/4) times his high quarter wages. The minimum qualifying amount of wages shall be determined each January 1 and shall equal fifty percent (50%) of the product of the state minimum wage, as defined by section 44-1502, Idaho Code, multiplied by five hundred twenty (520) hours, rounded to the lowest multiple of twenty-six (26).

(2) The weekly benefit amount shall be one twenty-sixth (1/26) of highest quarter wages except that it shall not exceed the applicable maximum weekly benefit amount. The maximum weekly benefit amount shall be established by the director, who shall determine the state average weekly wage paid by covered employers for the preceding calendar year and the maximum weekly benefit amount to be effective for new claims filed in the first full week of the following January and filed thereafter until a new maximum weekly benefit amount becomes effective under this subsection. The average weekly wage shall be computed by dividing the total wages paid in covered employment, including state government and cost reimbursement employers, for the preceding calendar year, as computed from data reported to the department by covered employers, by the monthly average number of workers in covered employment for the preceding calendar year and then dividing the resulting figure by fifty-two (52). The maximum weekly benefit amount shall be fifty-five percent (55%) of the state average weekly wage paid by covered employers for the preceding calendar year.

(3) Any eligible individual shall be entitled during any benefit year to a total amount of benefits equal to his weekly benefit amount times the number of full weeks of benefit entitlement appearing in the following table based on his ratio of total base period earnings to highest quarter base period earnings. The maximum weeks of entitlement are based on a sliding scale of the official forecasted, seasonally adjusted unemployment rate for the state for a minimum of ten (10) weeks to a maximum of twenty-six (26) weeks depending on the unemployment rate in effect for the months of February, May, August and November as follows:

(a) For any benefit week commencing in January through March of a calendar year, the maximum allowed number of benefit weeks shall be based on the unemployment rate for the preceding month of November;

(b) For any benefit week commencing in April through June of a calendar year, the maximum allowed number of benefit weeks shall be based on the unemployment rate for the preceding month of February;

(c) For any benefit week commencing in July through September of a calendar year, the maximum allowed number of benefit weeks shall be based on the unemployment rate for the preceding month of May; and

(d) For any benefit week commencing in October through December of a calendar year, the maximum allowed number of benefit weeks shall be based on the unemployment rate for the preceding month of August.

Ratio of Total Base Full Weeks of Benefit Entitlement Adjusted By the Period Unemployment Rate Earnings to Highest Quarter Earnings At Least Up To 8% or 7% to 6% to 5% to 4% to 3% to 2.9% or Higher 7.9% 6.9% 5.9% 4.9% 3.9% Lower 1.25 1.60 10 10 10 10 10 10 10 1.6001 1.80 11 10 10 10 10 10 10 1.8001 1.92 12 11 10 10 10 10 10 1.9201 2.01 13 12 11 10 10 10 10 2.0101 2.08 14 13 12 11 10 10 10 2.0801 2.14 15 14 13 12 11 10 10 2.1401 2.21 16 15 14 13 12 11 10 2.2101 2.29 17 16 15 14 13 12 11 2.2901 2.38 18 17 16 15 14 13 12 2.3801 2.49 19 18 17 16 15 14 13 2.4901 2.61 20 19 18 17 16 15 14 2.6101 2.75 21 20 19 18 17 16 15 2.7501 2.91 22 21 20 19 18 17 16 2.9101 3.10 23 22 21 20 19 18 17 3.1001 3.32 24 23 22 21 20 19 18 3.3201 3.56 25 24 23 22 21 20 19 3.5601 4.00 26 25 24 23 22 21 20

(4) If the total wages payable to an individual for less than full-time work performed in a week claimed exceed one-half (1/2) of his weekly benefit amount, the amount of wages that exceed one-half (1/2) of the weekly benefit amount shall be deducted from the benefits payable to the claimant. For purposes of this subsection, severance pay shall be deemed wages, even if the claimant was required to sign a release of claims as a condition of receiving the pay from the employer. "Severance pay" means a payment or payments made to a claimant by an employer as a result of the severance of the employment relationship.

(5) Benefits payable to an individual shall be rounded to the next lower full dollar amount.

History:

[72-1367, added 1947, ch. 269, sec. 67, p. 793; am. 1949, ch. 144, sec. 67, p. 252; am. 1951, ch. 236, sec. 7, p. 482; am. 1955, ch. 18, sec. 10, p. 20; am. 1957, ch. 53, sec. 1, p. 90; am. 1961, ch. 298, sec. 4, p. 539; am. 1967, ch. 117, sec. 10, p. 233; am. 1970, ch. 83, sec. 1, p. 201; am. 1971, ch. 341, sec. 2, p. 1328; am. 1973, ch. 114, sec. 1, p. 206; am. 1980, ch. 256, sec. 3, p. 669; am. 1980, ch. 264, sec. 10, p. 695; am. 1983, ch. 146, sec. 7, p. 396; am. 1987, ch. 317, sec. 2, p. 668; am. 1997, ch. 271, sec. 3, p. 795; am. 1998, ch. 1, sec. 85, p. 75; am. 2005, ch. 5, sec. 14, p. 27; am. 2011, ch. 113, sec. 1, p. 311; am. 2016, ch. 280, sec. 2, p. 775; am. 2025, ch. 29, sec. 29, p. 149.]
Idaho Code § 72-908 — Idaho Code / Title 72 / Chapter 9 / Section 72-908
72-908 SALARIES, EXPENSES AND PAYMENT OF SAME.
Status: in_force

72-908. Salaries, expenses and payment of same. The salary of the manager of the state insurance fund, and the salary or compensation of employees in said fund, and all expenses incurred by said fund shall be audited and paid out of the moneys belonging to said fund.

History:

[(72-908) 1917, ch. 81, sec. 83, p. 252; reen. C.L. 256:83; am. 1919, ch. 8, sec. 48, p. 43; C.S., sec. 6295; I.C.A., sec. 43-1708; am. 1939, ch. 251, sec. 8, p. 617.]
Idaho Code § 72-428 — Idaho Code / Title 72 / Chapter 4 / Section 72-428
72-428 SCHEDULED INCOME BENEFITS FOR LOSS OR LOSSES OF USE OF BODILY MEMBERS.
Status: in_force

72-428. Scheduled income benefits for loss or losses of use of bodily members. An employee who suffers a permanent disability less than total and permanent shall, in addition to the income benefits payable during the period of recovery, be paid income benefits for such permanent disability in an amount equal to fifty-five percent (55%) of the average weekly state wage stated against the following scheduled permanent impairments respectively:

(1) Amputations of Upper Extremities

Forequarter amputation

Disarticulation at shoulder joint

Amputation of arm above deltoid insertion

Amputation of arm between deltoid

insertion and elbow joint

Disarticulation at elbow joint

Amputation of forearm below elbow joint

proximal to insertion of biceps tendon

Amputation of forearm below elbow joint

distal to insertion of biceps tendon

Disarticulation at wrist joint

Midcarpal or mid-metacarpal

amputation of hand

Amputation of all fingers except thumb

at metacarpophalangeal joints

Amputation of thumb

At metacarpophalangeal joint

or with resection of

carpometacarpal bone

At interphalangeal joint

Amputation of index finger

At metacarpophalangeal joint

or with resection of metacarpal bone

At proximal interphalangeal joint

At distal interphalangeal joint

Amputation of middle finger

At metacarpophalangeal joint or with

resection of metacarpal bone

At proximal interphalangeal joint

At distal interphalangeal joint

Amputation of ring finger

At metacarpophalangeal joint or with

resection of metacarpal bone

At proximal interphalangeal joint

At distal interphalangeal joint

Amputation of little finger

At metacarpophalangeal joint or with

resection of metacarpal bone

At proximal interphalangeal joint

At distal interphalangeal joint

(2) Amputations of Lower Extremities

Hemipelvectomy

Disarticulation at hip joint

Amputation above knee joint with

short thigh stump (3" or less

below tuberosity of ischium)

Amputation above knee joint

with functional stump

Disarticulation at knee joint

Gritti-Stokes amputation

Amputation below knee joint with

short stump (3" or less below

intercondylar notch)

Amputation below knee joint with

functional stump

Amputation at ankle (Syme)

Partial amputation of foot (Chopart's)

Mid-metatarsal amputation

Amputation of all toes

At metatarsophalangeal joints

Amputation of great toe

With resection of metatarsal bone

At metatarsophalangeal joint

At interphalangeal joint

Amputation of lesser toe (2nd-5th)

With resection of metatarsal bone

At metatarsophalangeal joint

At proximal interphalangeal joint

At distal interphalangeal joint

(3) Loss of Vision and Hearing

Total loss of vision of one eye

Loss of one eye by enucleation

Total loss of binaural hearing

(4) Total loss of use. Income benefits payable for permanent disability attributable to permanent total loss of use or comparable total loss of use of a member shall not be less than as for the loss of the member.

(5) Partial loss or partial loss of use. Income benefits payable for permanent partial disability attributable to permanent partial loss or loss of use, of a member shall be not less than for a period as the permanent impairment attributable to the partial loss or loss of use of the member bears to total loss of the member.

(6) Delay in rating. Following the period of recovery, a permanently disabled employee who has been afforded vocational retraining under a rehabilitation program shall be rated for permanent impairment only until completion of the vocational retraining program at which time he shall be rated for permanent disability, deducting from any monetary award therefor amounts previously awarded for permanent impairment only.

History:

[72-428, added 1971, ch. 124, sec. 3, p. 456; am. 1974, ch. 132, sec. 3, p. 1329; am. 1978, ch. 264, sec. 11, p. 580.]
Idaho Code § 72-333 — Idaho Code / Title 72 / Chapter 3 / Section 72-333
72-333 PERPETUAL APPROPRIATION.
Status: in_force

72-333. Perpetual appropriation. All moneys which may come into the industrial special indemnity fund are hereby perpetually appropriated to the department of administration to be expended by it for the purposes stated in sections 72-331 and 72-332, Idaho Code.

History:

[72-333, added I.C., sec. 72-333, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 10, p. 580.]
Idaho Code § 72-1385 — Idaho Code / Title 72 / Chapter 13 / Section 72-1385
72-1385 PROVISIONS NOT TO APPLY TO AGRICULTURAL OR DOMESTIC LABOR.
Status: in_force

72-1385. Provisions not to apply to agricultural or domestic labor. The provisions of sections 72-1381 and 72-1382, Idaho Code, shall not apply to labor engaged in agricultural labor as that term is defined in section 72-1304, Idaho Code, nor to anyone engaged in domestic service in homes.

History:

[(72-1385) 1949, ch. 254, sec. 8, p. 511; am. and redesig. 1996, ch. 421, sec. 14, p. 1418; am. 1998, ch. 1, sec. 102, p. 93.]
Idaho Code § 72-523 — Idaho Code / Title 72 / Chapter 5 / Section 72-523
72-523 SOURCE OF FUND — PREMIUM TAX.
Status: in_force

72-523. Source of fund — Premium tax. The state insurance fund, every authorized self-insurer and every surety authorized under the Idaho insurance code or by the director of the department of insurance to transact worker's compensation insurance in Idaho, in addition to all other payments required by statute, shall semiannually, within thirty (30) days after February 1 and July 1 of each year, pay into the state treasury to be deposited in the industrial administration fund a premium tax as follows:

(1) Commencing January 1, 2016, every surety, other than self-insurers authorized to transact worker's compensation insurance, a sum equal to two percent (2%) of the net premiums written by each respectively on worker's compensation insurance in this state during the preceding six (6) months' period, but in no case less than seventy-five dollars ($75.00);

(2) Each self-insurer, a sum equal to two percent (2%) of the amount of premium such employer who is a self-insurer would be required to pay as premium to the state insurance fund, but in no case less than seventy-five dollars ($75.00);

(3) Notwithstanding the provisions of subsections (1) and (2) of this section, for the period January 1, 2012, through December 31, 2015:

(a) Every surety, other than self-insurers authorized to transact worker's compensation insurance, a sum equal to two percent (2%) of the net premiums written by each respectively on worker's compensation insurance in this state during the preceding six (6) months' period, but in no case less than seventy-five dollars ($75.00); and

(b) Each self-insurer, a sum equal to two percent (2%) of the amount of premium such employer who is a self-insurer would be required to pay as premium to the state insurance fund, but in no case less than seventy-five dollars ($75.00).

(4) Any insurer making any payment into the industrial administration fund under the provisions of subsection (1) of this section or, during the period January 1, 2012, through December 31, 2015, any insurer making any payment into the industrial administration fund under the provisions of subsection (3) of this section, shall be entitled to deduct fifty percent (50%) of the premium tax paid pursuant to this section from any sum that it is required to pay into the department of insurance as a tax on worker's compensation premiums.

(5) In arriving at net premiums written, dividends paid, declared or payable shall not be deducted.

(6) For the purposes of this section and section 72-524, Idaho Code, net premiums written shall mean the amount of gross direct premiums written, less returned premiums and premiums on policies not taken.

History:

[72-523, added 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 132, sec. 8, p. 1329; am. 1978, ch. 264, sec. 16, p. 586; am. 1984, ch. 90, sec. 1, p. 189; am. 1990, ch. 253, sec. 1, p. 725; am. 1993, ch. 202, sec. 1, p. 556; am. 2011, ch. 267, sec. 1, p. 727; am. 2013, ch. 254, sec. 1, p. 628; am. 2015, ch. 332, sec. 1, p. 1259.]
Idaho Code § 72-1311A — Idaho Code / Title 72 / Chapter 13 / Section 72-1311A
72-1311A COMPELLING PERSONAL CIRCUMSTANCES.
Status: in_force

72-1311A. COMPELLING PERSONAL CIRCUMSTANCES. (1) "Compelling personal circumstances," for the purpose of section 72-1366(4), Idaho Code, means:

(a) The serious illness, necessary treatment by a health care provider, death, or funeral of an immediate family member;

(b) The wedding of the claimant or an immediate family member;

(c) The birth of the claimant's child;

(d) Sincerely held religious beliefs that do not allow working on a certain day;

(e) Travel not exceeding twenty-four (24) hours necessary to obtain essential goods and services not available in the claimant's locality; or

(f) Required service for jury duty or attendance at court proceedings or depositions pursuant to a lawfully issued subpoena.

(2) For purposes of this section, "immediate family member" means a claimant's spouse, child, foster child, parent, brother, sister, grandparent, grandchild, or the same relation by marriage.

History:

[72-1311A, added 2025, ch. 29, sec. 6, p. 108.]
Idaho Code § 72-513 — Idaho Code / Title 72 / Chapter 5 / Section 72-513
72-513 SPECIFIED EMPLOYEES — EXEMPT FROM PERSONNEL SYSTEM.
Status: in_force

72-513. Specified employees — Exempt from personnel system. The secretary, medical officers, division or section officers, hearing officers, field counselors, examiners and referees, shall be exempt from the system of personnel administration prescribed by chapter 53, title 67, Idaho Code. Field counselors shall not be deemed or considered social workers or engaged in social work.

History:

[72-513, added I.C., sec. 72-513, as added by 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 132, sec. 7, p. 1329.]
Idaho Code § 72-511 — Idaho Code / Title 72 / Chapter 5 / Section 72-511
72-511 RECORDS AND FORMS.
Status: in_force

72-511. Records and forms. The commission shall cause to be printed such blank forms as it shall deem requisite to facilitate or promote the efficient administration of this law. It shall provide a book in which shall be entered the minutes of all its proceedings, a book of record in which shall be recorded all awards, and such other books or records as it shall deem requisite for the purposes and efficient administration of this law. All such records shall be kept in the office of the commission.

History:

[72-511, added I.C., sec. 72-511, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1709 — Idaho Code / Title 72 / Chapter 17 / Section 72-1709
72-1709 FAILURE OF CLAIMANT TO ACCEPT SUITABLE WORK.
Status: in_force

72-1709. Failure of claimant to accept suitable work. If a claimant for unemployment benefits does not accept otherwise suitable work, as contemplated in section 72-1366(4), (6) or (7), Idaho Code, because he is required to take a preemployment drug or alcohol test, the claimant has failed to accept suitable work, unless the claimant is required to pay for costs associated with a negative drug or alcohol test result.

History:

[72-1709, added 1997, ch. 126, sec. 1, p. 378; am. 1998, ch. 1, sec. 108, p. 98.]
Idaho Code § 72-206 — Idaho Code / Title 72 / Chapter 2 / Section 72-206
72-206 IDAHO YOUTH CONSERVATION PROJECT — COVERAGE.
Status: in_force

72-206. Idaho youth conservation project — Coverage. The benefits secured by section 72-205 of this act to members of the Idaho youth conservation project under the supervision of the Idaho state forester, while on duty, shall be in accordance with the provisions of section 56-609, Idaho Code.

History:

[72-206, added I.C., sec. 72-206, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1341 — Idaho Code / Title 72 / Chapter 13 / Section 72-1341
72-1341 FEDERAL-STATE COOPERATION.
Status: in_force

72-1341. Federal-state cooperation. (1) The director shall cooperate with the United States department of labor, and is directed to take such action as may be necessary to secure to Idaho all advantages under federal laws providing for federal-state cooperation in the administration of unemployment insurance laws, the reduction or prevention of unemployment, and the full development of the workforce resources of this state. The director shall cooperate with the United States department of labor with regards to the receipt or expenditure by this state of moneys granted under any federal acts and shall comply with the requirements of the United States department of labor in preparing reports and ensuring the correctness of the reports.

(2) The director is authorized to make investigations, secure and transmit information, make available services and facilities and exercise other powers provided herein to facilitate the administration of any state or federal unemployment insurance or public employment service law. The director may utilize information, services and facilities made available to the state by any agency charged with the administration of an unemployment insurance or public employment service law.

History:

[72-1341, added 1947, ch. 269, sec. 41, p. 793; am. 1949, ch. 144, sec. 41, p. 252; am. 1949, ch. 272, sec. 2, p. 551; am. 1951, ch. 104, sec. 9, p. 233; am. 1965, ch. 170, sec. 4, p. 331; am. 1969, ch. 170, sec. 2, p. 504; am. 1998, ch. 1, sec. 51, p. 28.]
Idaho Code § 72-508 — Idaho Code / Title 72 / Chapter 5 / Section 72-508
72-508 AUTHORITY TO ADOPT RULES AND REGULATIONS.
Status: in_force

72-508. Authority to adopt rules and regulations. Pursuant to the provisions of chapter 52, title 67, Idaho Code, the commission shall have authority to promulgate and adopt reasonable rules and regulations for effecting the purposes of this act. Notwithstanding the provisions of chapter 52, title 67, Idaho Code, the commission shall have authority to promulgate and adopt reasonable rules and regulations involving judicial matters. In administrative matters and all other matters, the commission shall be bound by the provisions of chapter 52, title 67, Idaho Code. Rules and regulations as promulgated and adopted, if not inconsistent with law, shall be binding in the administration of this law.

History:

[72-508, added I.C., sec. 72-508, as added by 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 70, sec. 1, p. 1151; am. 1976, ch. 264, sec. 1, p. 889.]
Idaho Code § 72-1015 — Idaho Code / Title 72 / Chapter 10 / Section 72-1015
72-1015 ENFORCEMENT OF COMMISSION'S ORDERS — IMPROPER ASSERTION OF PRIVILEGE.
Status: in_force

72-1015. Enforcement of commission's orders — Improper assertion of privilege. If a person refuses to comply with an order of the commission or asserts a privilege to withhold or suppress evidence relevant to a claim, except privileges arising from the attorney-client relationship or counselor-client relationship, the commission may make any just order, including denial of the claim.

History:

[72-1015, added 1986, ch. 337, sec. 1, p. 829.]
Idaho Code § 72-1312A — Idaho Code / Title 72 / Chapter 13 / Section 72-1312A
72-1312A CORPORATE OFFICER — EMPLOYMENT.
Status: in_force

72-1312A. corporate officer — employment. (1) A bona fide corporate officer meeting the requirements of section 72-1352A, Idaho Code, whose claim for benefits is based on any wages with a corporation in which the corporate officer or a family member of the corporate officer has an ownership interest shall be:

(a) Not "unemployed" and thus ineligible for benefits in any week during the corporate officer's term of office with the corporation, even if wages are not being paid.

(b) "Unemployed" in any week the corporate officer is not employed by the corporation for a period of indefinite duration because of circumstances beyond the control of the corporate officer or a family member of the corporate officer with an ownership interest in the corporation, and the period of "unemployment" extends at least through the corporate officer's benefit year end date. If at any time during the benefit year the corporate officer resumes or returns to work for the corporation, it shall be a rebuttable presumption that the corporate officer's unemployment was due to circumstances within the corporate officer's control or the control of a family member with an ownership interest in the corporation, and all benefits paid to the corporate officer during the benefit year shall be considered an overpayment for which the corporate officer shall be liable for repayment.

(2) For purposes of this section, "family member" is a person related by blood or marriage as parent, stepparent, grandparent, spouse, brother, sister, child, stepchild, adopted child or grandchild.

(3) Circumstances beyond a corporate officer's control or the control of a family member with an ownership interest in the corporation are circumstances that last through the corporate officer's benefit year end date and include, without limitation, the following:

(a) Unemployment due to the corporate officer's removal from the corporation under circumstances that satisfy the personal eligibility conditions of section 72-1366, Idaho Code;

(b) Unemployment due to dissolution of the corporation; or

(c) Unemployment due to the sale of the corporation to an unrelated third party.

History:

[72-1312A, added 2011, ch. 82, sec. 1, p. 173; am. 2025, ch. 29, sec. 7, p. 108.]
Idaho Code § 72-1202 — Idaho Code / Title 72 / Chapter 12 / Section 72-1202
72-1202 YOUTH EMPLOYMENT AND JOB TRAINING PROGRAMS.
Status: in_force

72-1202. youth employment and job training programs. (1) Subject to the availability of funds from public and private sources, the council shall develop and implement youth employment and job training programs to increase employment opportunities for Idaho's youth.

(2) The council shall establish eligibility criteria for participants. At a minimum, participants shall be lawful residents of the United States and the state of Idaho, and eligibility criteria shall not render employment and job training programs ineligible for federal funding.

(3) To the extent practicable, the council shall enlist state and federal agencies, local governments, nonprofit organizations, private businesses and any combination of such entities to act as sponsors for programs administered pursuant to this section. Selection of sponsors shall be based on criteria that include the availability of other resources on a matching basis, including contributions from private sources, other federal, state and local agencies, and moneys available through the federal workforce innovation and opportunity act, 29 U.S.C. 3101 et seq., as amended.

History:

[72-1202, added 2018, ch. 47, sec. 1, p. 119; am. 2022, ch. 120, sec. 1, p. 432.]
Idaho Code § 72-926 — Idaho Code / Title 72 / Chapter 9 / Section 72-926
72-926 DISCLOSURES PROHIBITED.
Status: in_force

72-926. Disclosures prohibited. Information acquired by the manager from employers or employees pursuant to this chapter shall be subject to disclosure according to chapter 1, title 74, Idaho Code, and any officer or employee of the manager or of the state insurance fund who, without authority of the manager or pursuant to his rules, or as otherwise required by law, shall disclose the same, shall be guilty of a misdemeanor.

History:

[(72-926) 1917, ch. 81, sec. 103, p. 252; reen. C.L. 256:103; C.S., sec. 6314; I.C.A., sec. 43-1726; am. 1939, ch. 251, sec. 25, p. 617; am. 1941, ch. 20, sec. 23, p. 37; am. 1990, ch. 213, sec. 107, p. 562; am. 2015, ch. 141, sec. 193, p. 529.]
Idaho Code § 72-451 — Idaho Code / Title 72 / Chapter 4 / Section 72-451
72-451 PSYCHOLOGICAL ACCIDENTS AND INJURIES.
Status: in_force

72-451. Psychological accidents and injuries. (1) Psychological injuries, disorders or conditions shall not be compensated under this title, unless the following conditions are met:

(a) Such injuries of any kind or nature emanating from the workplace shall be compensated only if caused by accident and physical injury as defined in section 72-102(17)(a) through (c), Idaho Code, or only if accompanying an occupational disease with resultant physical injury, except that a psychological mishap or event may constitute an accident where:

(i) It results in resultant physical injury as long as the psychological mishap or event meets the other criteria of this section;

(ii) It is readily recognized and identifiable as having occurred in the workplace; and

(iii) It must be the product of a sudden and extraordinary event;

(b) No compensation shall be paid for such injuries arising from conditions generally inherent in every working situation or from a personnel-related action including, but not limited to, disciplinary action, changes in duty, job evaluation or employment termination;

(c) Such accident and injury must be the predominant cause as compared to all other causes combined of any consequence for which benefits are claimed under this section;

(d) Where psychological causes or injuries are recognized by this section, such causes or injuries must exist in a real and objective sense;

(e) Any permanent impairment or permanent disability for psychological injury recognizable under the Idaho worker's compensation law must be based on a condition sufficient to constitute a diagnosis using the terminology and criteria of the American psychiatric association's diagnostic and statistical manual of mental disorders, third edition revised, or any successor manual promulgated by the American psychiatric association, and must be made by a psychologist or psychiatrist duly licensed to practice in the jurisdiction in which treatment is rendered; and

(f) Clear and convincing evidence that the psychological injuries arose out of and in the course of the employment from an accident or occupational disease as contemplated in this section is required.

(2) Nothing in subsection (1) of this section shall be construed as allowing compensation for psychological injuries from psychological causes without accompanying physical injury.

(3) The provisions of subsection (1) of this section shall apply to accidents and injuries occurring on or after July 1, 1994, and to causes of action for benefits accruing on or after July 1, 1994, notwithstanding that the original worker's compensation claim may have occurred prior to July 1, 1994.

(4) Notwithstanding subsection (1) of this section, post-traumatic stress injury suffered by a first responder is a compensable injury or occupational disease when the following conditions are met:

(a) The first responder is examined and subsequently diagnosed with post-traumatic stress injury by a psychologist, a psychiatrist duly licensed to practice in the jurisdiction where treatment is rendered, or a counselor trained in post-traumatic stress injury; and

(b) Clear and convincing evidence indicates that the post-traumatic stress injury was caused by an event or events arising out of and in the course of the first responder's employment.

(5) No compensation shall be paid for such injuries described in subsection (4) of this section arising from a personnel-related action including, but not limited to, disciplinary action, changes in duty, job evaluation, or employment termination.

(6) As used in subsection (4) of this section:

(a) "Post-traumatic stress injury" means a disorder that meets the diagnostic criteria for post-traumatic stress disorder or post-traumatic stress injury specified by the American psychiatric association's diagnostic and statistical manual of mental disorders, fifth edition revised, or any successor manual promulgated by the American psychiatric association.

(b) "First responder" means:

(i) A peace officer as defined in section 19-5101(d), Idaho Code, when employed by a city, county, or the Idaho state police;

(ii) A firefighter as defined in section 59-1302(16), Idaho Code;

(iii) A volunteer emergency responder as defined in section 72-102, Idaho Code;

(iv) An emergency medical services provider and an ambulance-based clinician certified pursuant to chapter 9, title 46, Idaho Code; and

(v) An emergency communications officer as defined in section 19-5101(f), Idaho Code.

(7) Subsections (4) through (6) of this section are effective for first responders with dates of injury or manifestations of occupational disease on or after July 1, 2019.

History:

[72-451, added 1994, ch. 112, sec. 2, p. 259; am. 2006, ch. 206, sec. 6, p. 635; am. 2019, ch. 68, sec. 1, p. 161; am. 2021, ch. 82, sec. 5, p. 273; am. 2021, ch. 83, sec. 2, p. 281; am. 2025, ch. 67, sec. 5, p. 327; am. 2025, ch. 94, sec. 36, p. 490; am. 2025, ch. 211, sec. 36, p. 1006.]
Idaho Code § 72-706 — Idaho Code / Title 72 / Chapter 7 / Section 72-706
72-706 LIMITATION ON TIME ON APPLICATION FOR HEARING.
Status: in_force

72-706. Limitation on time on application for hearing. (1) When no compensation paid. When a claim for compensation has been made and no compensation has been paid thereon, the claimant, unless misled to his prejudice by the employer or surety, shall have one (1) year from the date of making claim within which to make and file with the commission an application requesting a hearing and an award under such claim.

(2) When compensation discontinued. When payments of compensation have been made and thereafter discontinued, the claimant shall have five (5) years from the date of the accident causing the injury or date of first manifestation of an occupational disease within which to make and file with the commission an application requesting a hearing for further compensation and award.

(3) When income benefits discontinued. If income benefits have been paid and discontinued more than four (4) years from the date of the accident causing the injury or the date of first manifestation of an occupational disease, the claimant shall have one (1) year from the date of the last payment of income benefits within which to make and file with the commission an application requesting a hearing for additional income benefits.

(4) Medical benefits. The payment of medical benefits beyond five (5) years from the date of the accident causing the injury or the date of first manifestation of an occupational disease shall not extend the time for filing a claim or an application requesting a hearing for additional income benefits as provided in this section.

(5) Right to medical benefits not affected. Except under circumstances provided in subsection (1) of this section, the claimant's right to medical benefits under the provisions of section 72-432(1), Idaho Code, shall not be otherwise barred by this section.

(6) Relief barred. In the event an application is not made and filed as in this section provided, relief on any such claim shall be forever barred.

History:

[72-706, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 21, p. 589; am. 1989, ch. 244, sec. 1, p. 592; am. 1991, ch. 206, sec. 1, p. 487; am. 2005, ch. 161, sec. 2, p. 496.]
Idaho Code § 72-802 — Idaho Code / Title 72 / Chapter 8 / Section 72-802
72-802 COMPENSATION NOT ASSIGNABLE — EXEMPT FROM EXECUTION.
Status: in_force

72-802. Compensation not assignable — Exempt from execution. No claims for compensation under this law, including compensation payable to a resident of this state under the worker's compensation laws of any other state, shall be assignable, and all compensation and claims therefor shall be exempt from all claims of creditors, except the restrictions under this section shall not apply to enforcement of an order of any court for the support of any person by execution, garnishment or wage withholding under chapter 12, title 7, Idaho Code.

History:

[72-802, added I.C., sec. 72-802, as added by 1971, ch. 124, sec. 3, p. 422; am. 1985, ch. 159, sec. 5, p. 422; am. 2009, ch. 312, sec. 1, p. 912.]
Idaho Code § 72-907 — Idaho Code / Title 72 / Chapter 9 / Section 72-907
72-907 PERSONAL LIABILITY.
Status: in_force

72-907. Personal liability. The manager shall not, nor shall any person employed by him, be personally liable in his private capacity for or on account of any act performed or contract entered into in an official capacity in good faith and without intent to defraud, in connection with the administration of the state insurance fund or affairs relating thereto.

History:

[(72-907) 1917, ch. 81, sec. 82, p. 252; reen. C.L. 256:82; am. 1919, ch. 8, sec. 47, p. 43; C.S., sec. 6294; am. 1921, ch. 104, sec. 8, p. 233; I.C.A., sec. 43-1017; am. 1939, ch. 251, sec. 7, p. 617; am. 1941, ch. 20, sec. 7, p. 37.]
Idaho Code § 72-1319A — Idaho Code / Title 72 / Chapter 13 / Section 72-1319A
72-1319A DEFICIT EMPLOYER.
Status: in_force

72-1319A. Deficit employer. "Deficit employer" means a covered employer who has established a record of accumulated benefits charged to his account in excess of his accumulated contributions paid as of the cut-off date.

History:

[72-1319A, added 1963, ch. 314, sec. 3, p. 841; am. 1998, ch. 1, sec. 23, p. 18.]
Idaho Code § 72-505 — Idaho Code / Title 72 / Chapter 5 / Section 72-505
72-505 QUORUM — MAJORITY TO ACT — EFFECT OF VACANCY.
Status: in_force

72-505. Quorum — Majority to act — Effect of vacancy. (1) Quorum. A majority of the commission shall constitute a quorum for the transaction of business.

(2) Act of commission by majority. The act of a majority of the commission when in sessions as the commission shall be deemed to be the act of the commission.

(3) Effect of vacancy. A vacancy on the commission shall not impair the right of the remaining members to perform the duties and exercise all the power and authority of the commission.

History:

[72-505, added I.C., sec. 72-505, as added by 1971, ch. 124, sec. 3, p. 422.]