Idaho Code § 72-448 — Idaho Code / Title 72 / Chapter 4 / Section 72-448
72-448 NOTICE AND LIMITATIONS.
Status: in_force

72-448. Notice and limitations. (1) Unless written notice of the manifestation of an occupational disease is given to the employer within sixty (60) days after its first manifestation, or to the industrial commission if the employer cannot be reasonably located within ninety (90) days after the first manifestation, and unless claim for worker's compensation benefits for an occupational disease is filed with the industrial commission within one (1) year after the first manifestation, all rights of the employee to worker's compensation due to the occupational disease shall be forever barred.

(2) Unless written notice of death from an occupational disease is given to the employer within ninety (90) days after the death, or to the industrial commission if the employer cannot be reasonably located within ninety (90) days after the death, and unless claim for worker's compensation benefits for the death is filed with the industrial commission within one (1) year after the death, all rights to worker's compensation benefits for the death shall be forever barred.

(3) If notice is given to the industrial commission under subsection (1) or (2) of this section, the industrial commission shall promptly give notice to the employer and the surety.

History:

[72-448, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 13, p. 585; am. 1987, ch. 108, sec. 1, p. 220; am. 1997, ch. 274, sec. 13, p. 812.]
Idaho Code § 72-717 — Idaho Code / Title 72 / Chapter 7 / Section 72-717
72-717 EFFECT OF DECISION BY ONE MEMBER OR ASSIGNED OFFICER — CLAIM FOR REVIEW.
Status: in_force

72-717. Effect of decision by one member or assigned officer — Claim for review. If the matter has been assigned for hearing by a member, hearing officer, referee, or examiner, the record of such hearing, together with the recommended findings and determination, shall be submitted to the commission for its review and decision.

History:

[72-717, added I.C., sec. 72-717, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1311 — Idaho Code / Title 72 / Chapter 13 / Section 72-1311
72-1311 CALENDAR QUARTER.
Status: in_force

72-1311. Calendar quarter. "Calendar quarter" means the period of three (3) consecutive calendar months ending on March 31, June 30, September 30, and December 31, in each year.

History:

[72-1311, added 1947, ch. 269, sec. 11, p. 793; am. 1949, ch. 144, sec. 11, p. 252; am. 1951, ch. 104, sec. 2, p. 233; am. 1998, ch. 1, sec. 11, p. 9.]
Idaho Code § 72-1357 — Idaho Code / Title 72 / Chapter 13 / Section 72-1357
72-1357 ADJUSTMENTS AND REFUNDS.
Status: in_force

72-1357. Adjustments and refunds. (1) If any person shall make application for a refund or credit of any amounts paid under this chapter, the director shall, upon determining that such amounts or any portion thereof was erroneously collected, either allow credit therefor, without interest, in connection with subsequent payments, or shall refund from the fund in which the erroneous payment was deposited, without interest, the amount erroneously paid.

(2) An employer submitting an erroneous report of employee wages resulting in payment of unearned unemployment insurance benefits shall have said benefit payments subtracted from any refund due that employer if such employer benefited from the unearned benefit payments.

(3) No refund or credit shall be allowed unless an application therefor is made on or before whichever of the following dates is later:

(a) One (1) year from the date on which such payment was made; or

(b) Three (3) years from the last day of the calendar quarter with respect to which such payment was made. For a like cause and within the same period a refund may be so made, or credit allowed, on the initiative of the director. Nothing in this chapter shall be construed to authorize any refund or credit of moneys due and payable under the law and regulations in effect at the time such moneys were paid.

(4) In the event that any application for refund or credit is rejected in whole or in part, a written notice of rejection shall be forwarded to the applicant. Within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, the applicant may appeal to the director for a hearing with regard to the rejection, setting forth the grounds for such appeal. Proceedings on the appeal shall be in accordance with the provisions of section 72-1361, Idaho Code.

(5) The department may on its own initiative refund or credit overpayments on employer accounts without written application by the employer.

(6) The department may establish a value under which no delinquency, refund, or credit shall be maintained or issued on the account.

History:

[72-1357, added 1947, ch. 269, sec. 57, p. 793; am. 1949, ch. 144, sec. 57, p. 252; am. 1965, ch. 203, sec. 3, p. 456; am. 1976, ch. 207, sec. 6, p. 764; am. 1998, ch. 1, sec. 74, p. 63; am. 2016, ch. 158, sec. 6, p. 440; am. 2025, ch. 29, sec. 26, p. 135.]
Idaho Code § 72-1446 — Idaho Code / Title 72 / Chapter 14 / Section 72-1446
72-1446 PENSION PAYMENT — RETIREMENT OF INCAPACITATED FIREFIGHTERS FOR NONSERVICE.
Status: in_force

72-1446. Pension payment — Retirement of incapacitated firefighters for nonservice. (1) Any paid firefighter with not less than five (5) years' active service as defined in subsection (H) of section 72-1403, Idaho Code, as a paid firefighter who shall become totally incapacitated by reason of a personal injury or disease occurring as the result of causes arising outside the course of his employment by the city or fire district, shall, so long as he remains totally incapacitated be paid a monthly sum equal to: (a) two per cent (2%) of the average paid firefighter's salary or wage, as defined in section 72-1431, Idaho Code, in this state for each year's active service, if the incapacitated firefighter is an Option I firefighter; or, (b) a monthly sum equal to two per cent (2%) of the said firefighter's average monthly salary or wage, as defined in section 72-1431, Idaho Code, for each year's active service based on his average final compensation, as defined in section 72-1404, Idaho Code, if the incapacitated firefighter is an Option II firefighter. "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.

(2) In the event said firefighter has twenty-one (21) or more years' service, and has otherwise met the requirements of section 72-1435, Idaho Code, if applicable, the monthly sum shall be the same amount as would be payable in the case of voluntary retirement.

(3) The monthly benefits provided for in this section shall vary annually according to the cost of living adjustment as set forth in section 72-1471, Idaho Code.

(4) Upon application of a firefighter or his or her department head for a nonservice 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 the firefighter is mentally or physically totally incapacitated the board may approve such application for retirement as provided herein.

(5) All paid firefighters who are receiving nonservice disability benefits shall be subject to the provisions of sections 72-1451 and 72-1452, Idaho Code.

History:

[(72-1446) I.C., sec. 72-1429F, as added by 1963, ch. 125, sec. 9, p. 358; am. 1967, ch. 17, sec. 4, p. 33; am. 1973, ch. 105, sec. 3, p. 179; am. 1976, ch. 273, sec. 7, p. 929; am. 1979, ch. 146, sec. 1, p. 446; am. 1980, ch. 50, sec. 24, p. 90; am. 1990, ch. 211, sec. 1, p. 472; 1990, am. and redesignated, ch. 231, sec. 96, p. 658.]
Idaho Code § 72-1302 — Idaho Code / Title 72 / Chapter 13 / Section 72-1302
72-1302 DECLARATION OF STATE PUBLIC POLICY.
Status: in_force

72-1302. Declaration of state public policy. The public policy of this state is as follows: Economic insecurity due to unemployment is a serious threat to the well-being of our people. Unemployment is a subject of national and state concern. This chapter addresses this problem by encouraging employers to offer stable employment and by systematically accumulating funds during periods of employment to pay benefits for periods of unemployment. The legislature declares that the general welfare of our citizens requires the enactment of this measure and sets aside unemployment reserves to be used for workers who are unemployed through no fault of their own.

History:

[72-1302, added 1947, ch. 269, sec. 2, p. 793; am. 1949, ch. 144, sec. 2, p. 252; am. 1998, ch. 1, sec. 2, p. 6.]
Idaho Code § 72-1703 — Idaho Code / Title 72 / Chapter 17 / Section 72-1703
72-1703 COST OF TESTING OF CURRENT EMPLOYEES.
Status: in_force

72-1703. Cost of testing of current employees. (1) Any drug or alcohol testing by an employer of current employees shall be deemed work time for purposes of compensation.

(2) All costs of drug and alcohol testing for current employees conducted under the provisions of this act, unless otherwise specified in section 72-1706(2), Idaho Code, shall be paid by the employer.

History:

[72-1703, added 1997, ch. 126, sec. 1, p. 376; am. 2003, ch. 233, sec. 4, p. 594.]
Idaho Code § 72-422 — Idaho Code / Title 72 / Chapter 4 / Section 72-422
72-422 PERMANENT IMPAIRMENT.
Status: in_force

72-422. Permanent impairment. "Permanent impairment" is any anatomic or functional abnormality or loss after maximal medical rehabilitation has been achieved and which abnormality or loss, medically, is considered stable or nonprogressive at the time of evaluation. Permanent impairment is a basic consideration in the evaluation of permanent disability, and is a contributing factor to, but not necessarily an indication of, the entire extent of permanent disability.

History:

[72-422, added I.C., sec. 72-422, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1016 — Idaho Code / Title 72 / Chapter 10 / Section 72-1016
72-1016 LIMITATIONS ON AWARDS.
Status: in_force

72-1016. Limitations on awards. (1) Compensation may not be awarded unless the claim is filed with the commission within one (1) year after the day the criminally injurious conduct occurred causing the injury or death upon which the claim is based. The time for filing a claim may be extended by the commission for good cause shown.

(2) Compensation may not be awarded to a claimant who is the offender or an accomplice of the offender or to any claimant if the award would unjustly benefit the offender or accomplice.

(3) Compensation may not be awarded unless the criminally injurious conduct resulting in injury or death was reported to a law enforcement officer within seventy-two (72) hours after its occurrence or the commission finds there was good cause for the failure to report within that time.

(4) In order to be entitled to benefits under this chapter, a claimant must fully cooperate with all law enforcement agencies and prosecuting attorneys in the apprehension and prosecution of the offender causing the criminally injurious conduct. The commission, upon finding that the claimant or victim has not fully cooperated with appropriate law enforcement agencies or prosecuting attorneys, may deny or reconsider and reduce an award of compensation.

(5) Subject to the limitations on payments for the costs of forensic and medical examinations of alleged victims of sexual assault described in section 72-1019(2), Idaho Code, compensation otherwise payable to a claimant shall be reduced or denied to the extent the compensation benefits payable are or can be recouped from collateral sources.

(6) Persons serving a sentence of imprisonment or residing in any other public institution that provides for the maintenance of such persons are not entitled to the benefits of this chapter.

(7) (a) Compensation may be denied or reduced if the victim contributed to the infliction of death or injury with respect to which the claim is made. Any reduction in benefits under this paragraph shall be in proportion to what the commission finds to be the victim's contribution to the infliction of death or injury.

(b) Compensation otherwise payable to a claimant shall be reduced by fifty percent (50%) if at the time the injury was incurred the claimant was engaged in a felony or was in violation of section 18-8004 or 67-7034, Idaho Code, and compensation otherwise payable may be further reduced pursuant to regulation of the industrial commission if the claimant's actions contributed to the injury.

History:

[72-1016, added 1986, ch. 337, sec. 1, p. 829; am. 1990, ch. 15, sec. 1, p. 25; am. 1993, ch. 278, sec. 2, p. 941; am. 2002, ch. 136, sec. 6, p. 377; am. 2018, ch. 249, sec. 1, p. 577.]
Idaho Code § 72-1452 — Idaho Code / Title 72 / Chapter 14 / Section 72-1452
72-1452 REVIEW OF DISABILITY.
Status: in_force

72-1452. Review of disability. Upon application of a firefighter receiving a disability benefit, irrespective of the date of retirement, whether service or nonservice connected, or upon the board's own motion, the disability shall be reviewed by the board to determine whether a change of condition has occurred which would justify increasing or decreasing the disability benefit. The board may make such order as is appropriate. Such review shall only occur once every three (3) years after the date of the first disability payment.

History:

[(72-1452) 1979, ch. 146, sec. 5, p. 451; am. 1980, ch. 50, sec. 38, p. 101; 1990, am. and redesignated, ch. 231, sec. 99, p. 661.]
Idaho Code § 72-718 — Idaho Code / Title 72 / Chapter 7 / Section 72-718
72-718 FINALITY OF COMMISSION'S DECISION.
Status: in_force

72-718. Finality of commission's decision. A decision of the commission, in the absence of fraud, shall be final and conclusive as to all matters adjudicated by the commission upon filing the decision in the office of the commission; provided, within twenty (20) days from the date of filing the decision any party may move for reconsideration or rehearing of the decision, or the commission may rehear or reconsider its decision on its own initiative, and in any such events the decision shall be final upon denial of a motion for rehearing or reconsideration or the filing of the decision on rehearing or reconsideration. Final decisions may be appealed to the Supreme Court as provided by section 72-724, Idaho Code.

History:

[72-718, added I.C., sec. 72-718, as added by 1971, ch. 124, sec. 3, p. 422; am. 1977, ch. 300, sec. 1, p. 839.]
Idaho Code § 72-323 — Idaho Code / Title 72 / Chapter 3 / Section 72-323
72-323 CREATION OF INDUSTRIAL SPECIAL INDEMNITY FUND.
Status: in_force

72-323. Creation of industrial special indemnity fund. A fund is hereby created to be known as the industrial special indemnity fund, which shall consist of payments made to it as in sections 72-327 and 72-420, and as may hereafter be provided.

History:

[72-323, added I.C., sec. 72-323, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1344 — Idaho Code / Title 72 / Chapter 13 / Section 72-1344
72-1344 RECIPROCAL ARRANGEMENTS AND COOPERATION.
Status: in_force

72-1344. Reciprocal arrangements and cooperation. (1) The director is authorized to enter into reciprocal arrangements with appropriate agencies of other states or of the federal government, or both, whereby:

(a) An employer of an individual who customarily provides services for the employer in more than one (1) state may elect to have the services deemed performed entirely in one (1) state if the state is one in which: (i) any part of the individual's services are performed, or (ii) the individual has his residence, or (iii) the employer maintains a place of business, provided the individual agrees with the election and the agency charged with the administration of such state's unemployment insurance law approves it;

(b) Potential rights to benefits accumulated under the unemployment insurance laws of the federal government may constitute the basis for the payment of benefits through a single appropriate agency under terms which the director finds will be fair to all affected interests and will not result in a substantial loss to the employment security fund;

(c) The director shall participate in any wage combining plan that the secretary of labor may approve as provided in 26 U.S.C. 3304(a)(9)(B) of the federal unemployment tax act. Other arrangements outside the scope of the federal plan may be entered into if fair and reasonable provisions for reimbursement to the employment security fund for any benefits paid are included. Under such a plan, wages or services, upon the basis of which an individual may become entitled to benefits under an unemployment insurance law of another state or of the federal government, may be deemed to be wages for covered employment for the purpose of determining his rights to benefits under this chapter, and wages for covered employment, on the basis of which an individual may become entitled to benefits under this chapter, may be deemed to be wages or services on the basis of which unemployment insurance under the law of another state or of the federal government is payable; and

(d) Contributions due under this act with respect to wages for covered employment shall for the purposes of sections 72-1354 through 72-1364, Idaho Code, be deemed to have been paid to the employment security fund as of the date payment was made as contributions therefor under another state or federal unemployment insurance law. No such arrangement shall be entered into unless it contains provisions for reimbursement to the fund of such contributions as the director finds will be fair to all affected interests.

(2) Reimbursements paid from the employment security fund pursuant to paragraph (c) of subsection (1) of this section shall be deemed to be benefits for the purposes of this chapter. The director is authorized to make and receive reimbursements to and from other state or federal agencies in accordance with arrangements entered into pursuant to subsection (1) of this section.

(3) The director is authorized to enter into arrangements whereby facilities and services provided under this chapter and facilities and services provided under the unemployment insurance law of any foreign government may be utilized for taking claims and paying benefits.

History:

[72-1344, added 1947, ch. 269, sec. 44, p. 793; am. 1949, ch. 144, sec. 44, p. 252; am. 1971, ch. 142, sec. 9, p. 595; am. 1998, ch. 1, sec. 54, p. 30.]
Idaho Code § 72-1011 — Idaho Code / Title 72 / Chapter 10 / Section 72-1011
72-1011 PENALTY FOR FRAUDULENTLY OBTAINING BENEFITS.
Status: in_force

72-1011. Penalty for fraudulently obtaining benefits. Any person who knowingly makes a false claim or a false statement or uses any other fraudulent device in connection with any claim is guilty of theft as provided in section 18-2403, Idaho Code, and upon conviction shall, in addition to being punished as provided in chapter 24, title 18, Idaho Code, forfeit and repay any compensation paid under this chapter.

History:

[72-1011, added 1986, ch. 337, sec. 1, p. 828.]
Idaho Code § 72-1503 — Idaho Code / Title 72 / Chapter 15 / Section 72-1503
72-1503 POLITICAL ACTIVITIES PROHIBITED.
Status: in_force

72-1503. Political activities prohibited. No person may serve on the commission who is a candidate for political office as the term "candidate" is defined in section 67-6602, Idaho Code. In the event a person serving on the commission becomes a candidate, a vacancy on the commission shall be declared by the secretary of state, and filled as provided by law.

History:

[72-1503, added 1996, ch. 175, sec. 1, p. 562.]
Idaho Code § 72-1431 — Idaho Code / Title 72 / Chapter 14 / Section 72-1431
72-1431 CONTRIBUTION FROM FIREFIGHTERS — MANNER OF COLLECTION.
Status: in_force

72-1431. Contribution from firefighters — Manner of collection. Beginning October 1, 1978, there is hereby levied upon and shall be paid to the public employee retirement system board, in addition to other provisions of payment to the board, a contribution from each paid firefighter establishing the right to benefits under the provisions of chapter 14, title 72, Idaho Code, as follows:

(a) For a paid firefighter who selected Option I, as provided in section 72-1434, Idaho Code, the contribution shall be equal to eleven and forty-five one hundredths percent (11.45%) of the average paid firefighter's salary or wage in the state;

(b) For a paid firefighter who selected Option II, as provided in section 72-1434, Idaho Code, the contribution shall be equal to eleven and forty-five one hundredths percent (11.45%) of his individual salary or wage.

The contribution shall be collected by the employer by deducting the amount of the contribution from the firefighter's wages or salary as and when paid. The contribution shall be remitted to the retirement board by the city or fire district employing the paid firefighter no later than five (5) days after each pay date. The average paid salary or wage or the individual firefighter's salary or wage, shall be calculated annually no later than the first day of September by the director, in the manner prescribed in section 72-1432, Idaho Code. The director shall notify each city and fire district of the amount of the contribution to be collected based on the average paid salary or wage or individual firefighter's salary or wage, as applicable, for all pay periods commencing on or after the first day of October.

History:

[(72-1431) 1945, ch. 76, sec. 11, p. 112; am. 1957, ch. 185, sec. 1, p. 363; am. 1963, ch. 125, sec. 2, p. 358; am. 1973, ch. 105, sec. 1, p. 179; am. 1976, ch. 273, sec. 3 p. 924; am. 1978, ch. 331, sec. 3, p. 853; am. 1980, ch. 50, sec. 10, p. 84; 1990, am. and redesignated, ch. 231, sec. 86, p. 652; am. 2004, ch. 295, sec. 1, p. 825.]
Idaho Code § 72-1451 — Idaho Code / Title 72 / Chapter 14 / Section 72-1451
72-1451 DISABILITY — REEXAMINATION — RETURN TO SERVICE.
Status: in_force

72-1451. Disability — Reexamination — Return to service. Irrespective of the date of retirement, at least once each year during the first five (5) years following the retirement of a firefighter with a disability retirement pension and in any three (3) year period thereafter, the public employee retirement system board may, or upon the disabled firefighter's application shall, require the disabled firefighter to undergo a medical examination, to be made by or under the direction of a physician designated by the board, at the place of residence of said disabled firefighter or other place mutually agreed upon. Should any disabled firefighter refuse to submit to such medical examination in any period, his or her disability retirement may be discontinued by the board and should such refusal continue for one (1) year all his or her rights in and to his or her disability retirement pension shall be revoked by the board. If upon such medical examination of said disabled firefighter, the said physician reports to the board that said disabled firefighter is physically able and capable of resuming employment in the classification held by him or her at the time of his or her retirement, he or she shall be restored to active service in the employment of the city or fire district and payment of his or her disability retirement shall cease, provided the report of the physician is concurred in by the board. A disabled firefighter so restored to active service shall from the date of his or her return to service become a member of the retirement system, thereafter in the same manner as prior to his or her disability retirement. Any service credited to him or her at the time of his or her disability retirement shall be restored to full force and effect. He or she shall be given credit for the period he or she was receiving service disability pension, provided under section 72-1445, Idaho Code; he or she shall not be given service credit for the period he or she was receiving a nonservice disability pension, provided under section 72-1446, Idaho Code. When a disabled firefighter on a disability retirement engages in work activities commensurate with the physical demands that were required in his or her classification as a firefighter, the work performed may demonstrate that said firefighter has the ability to be restored as a firefighter in the employ of the city or fire district. However, the circumstances under which the work was performed generally must be considered. Where said disabled firefighter has to discontinue his or her work after a short time because of his or her impairment, his or her work activities would not demonstrate ability to resume his or her employment as a firefighter. The findings of the adequacy of the said firefighter's performance of work activities must be concurred in by the board. If said firefighter has a disability which is amenable to corrective treatment that could be expected to restore his or her efficient performance of duties of a paid firefighter, as defined in section 72-1403(G), Idaho Code, he or she would be considered disabled, provided he or she is undergoing the treatment prescribed by the medical committee, as set forth in section 72-1445, Idaho Code.

However, nothing in this section shall be construed to require a firefighter who in good faith relies on or is treated by prayer through spiritual means alone by a duly accredited practitioner of a well-recognized church to undergo any medical or surgical treatment, nor shall he or his dependents be deprived of any benefits hereunder to which he would have been entitled if medical or surgical treatment were employed.

History:

[(72-1451) 1976, ch. 273, sec. 24, p. 942; am. 1980, ch. 50, sec. 37, p. 100; 1990, am. and redesignated, ch. 231, sec. 98, p. 660; am. 1990, ch. 249, sec. 17, p. 717.]
Idaho Code § 72-202 — Idaho Code / Title 72 / Chapter 2 / Section 72-202
72-202 INTERSTATE COMMERCE.
Status: in_force

72-202. Interstate commerce. This law shall affect the liability of employers engaged in interstate or foreign commerce or otherwise only so far as the same is permissible under the laws of the United States.

History:

[72-202, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1002 — Idaho Code / Title 72 / Chapter 10 / Section 72-1002
72-1002 LEGISLATIVE PURPOSE AND INTENT.
Status: in_force

72-1002. Legislative purpose and intent. The legislature hereby finds, determines and declares that victims of violent crime are often reduced to bereft and destitute circumstances as a result of the criminal acts perpetrated against them, that the financial or economic resources of such victims and their dependents are in many instances distressed or depleted as a result of injuries inflicted upon them by violent criminals.

That the general social and economic welfare of such victims and their dependents is and ought to be intimately affected with the public interest, that the deplorable plight of these unfortunate citizens should not go unnoticed by our institutions and agencies of government.

The legislature hereby further finds, determines and declares that it is to the benefit of all that victims of violence and their dependents be assisted financially and socially whenever possible.

It is the intent of the legislature of this state to provide a method of compensating and assisting those persons within the state who are innocent victims of criminal acts and who suffer injury or death. To this end, it is the legislature's intention to provide compensation for injuries suffered as a direct result of the criminal acts of other persons.

History:

[72-1002, added 1986, ch. 337, sec. 1, p. 825.]
Idaho Code § 72-515 — Idaho Code / Title 72 / Chapter 5 / Section 72-515
72-515 FEES.
Status: in_force

72-515. Fees. The commission shall have power and authority to fix, charge and collect fees, as follows:

(1) For copies of papers and records not required to be certified or otherwise authenticated by the commission;

(2) For certified copies of official documents and orders filed in its offices;

(3) For copies of the evidence taken at any proceeding furnished any person other than the claimant or the employer; transcripts of evidence shall be furnished the claimant and the employer on request;

(4) For publications issued under its authority.

The fees charged and collected under this section shall be deposited monthly in the state treasury to the credit of the industrial administration fund, accompanied by a detailed statement.

History:

[72-515, added I.C., sec. 72-515, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-420 — Idaho Code / Title 72 / Chapter 4 / Section 72-420
72-420 COMPENSATION TO STATE WHEN DEPENDENCY NOT CLAIMED OR PROVED.
Status: in_force

72-420. Compensation to state when dependency not claimed or proved. In case no claim for compensation is made by a dependent of a deceased employee and filed with the commission within one (1) year after the death, or in case a claim is made and filed within such year and no dependency proven, the employer shall pay into the state treasury the sum of ten thousand dollars ($10,000) to be deposited in the industrial special indemnity account.

History:

[72-420, added 1981, ch. 261, sec. 7, p. 557; am. 1986, ch. 93, sec. 4, p. 272.]
Idaho Code § 72-806 — Idaho Code / Title 72 / Chapter 8 / Section 72-806
72-806 NOTICE OF CHANGE OF STATUS.
Status: in_force

72-806. Notice of change of status. A workman shall receive written notice within fifteen (15) days of any change of status or condition including, but not limited to, the denial, reduction or cessation of medical and/or monetary compensation benefits, which directly or indirectly affects the level of compensation benefits to which he might presently or ultimately be entitled. If any change in compensation benefits is based upon a medical report or medical reports from any physician or any other practitioner of the healing arts, a copy of such report shall be attached to the written notice which the workman shall receive. The industrial commission shall by rule and regulation, determine by whom the notice shall be given and the form for such notice. In the absence of a rule governing a particular situation, the employer's insurer, or in the case of self-insurers, the employer, shall be responsible for giving the notice required herein.

History:

[72-806, added 1978, ch. 144, sec. 1, p. 325.]
Idaho Code § 72-501A — Idaho Code / Title 72 / Chapter 5 / Section 72-501A
72-501A REHABILITATION DIVISION — BUDGET AND EXPENSE — COMPOSITION AND IMPLEMENTATION.
Status: in_force

72-501A. Rehabilitation division — Budget and expense — Composition and implementation. (1) In order to assist in reducing the period of temporary disability resulting from an injury and to aid in restoring the injured employee to gainful employment with the least possible permanent physical impairment, the commission shall establish within the commission a rehabilitation division and adopt a program concerning itself with both physical and vocational rehabilitation, the latter of which shall include job placement.

(2) The commission is authorized to budget and expend for such rehabilitation program such funds as may be paid into the industrial administration fund or rehabilitation account thereof by a special premium tax provided by law for this purpose.

(3) The composition of the rehabilitation division and implementation of the rehabilitation program shall be in the discretion of the commission 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 and with the assistance of the state board for career technical education, when such board is carrying out the duties of chapter 23, title 33, Idaho Code.

History:

[72-501A, added 1978, ch. 273, sec. 2, p. 637; am. 1999, ch. 329, sec. 42, p. 887; am. 2016, ch. 25, sec. 46, p. 63.]
Idaho Code § 72-518 — Idaho Code / Title 72 / Chapter 5 / Section 72-518
72-518 DUTIES OF ATTORNEY GENERAL — REPRESENTATION IN COURT.
Status: in_force

72-518. Duties of attorney general — Representation in court. (1) In any civil action to enforce the provisions of this law, or of any rule or regulation issued pursuant thereto, the commission and the state shall be represented by the attorney general, or if an action is brought in any court of any other state, by any attorney qualified to appear in the courts of that state.

(2) Any criminal action for violation of any provision of this law or of any rule or regulation issued pursuant thereto shall be prosecuted by the attorney general, 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:

[72-518, added I.C., sec. 72-518, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-704 — Idaho Code / Title 72 / Chapter 7 / Section 72-704
72-704 SUFFICIENCY OF NOTICE — KNOWLEDGE OF EMPLOYER.
Status: in_force

72-704. Sufficiency of notice — Knowledge of employer. A notice given under the provisions of section 72-701 or section 72-448, Idaho Code, shall not be held invalid or insufficient by reason of any inaccuracy in stating the time, place, nature or cause of the injury, or disease, or otherwise, unless it is shown by the employer that he was in fact prejudiced thereby. Want of notice or delay in giving notice shall not be a bar to proceedings under this law if it is shown that the employer, his agent or representative had knowledge of the injury or occupational disease or that the employer has not been prejudiced by such delay or want of notice.

History:

[72-704, added I.C., sec. 72-704, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 20, p. 589.]
Idaho Code § 72-929 — Idaho Code / Title 72 / Chapter 9 / Section 72-929
72-929 MARITIME RISK COVERAGE.
Status: in_force

72-929. Maritime risk coverage. Notwithstanding any Idaho Code provision to the contrary, the state insurance fund may participate in any pooling arrangement that is under the direction and control of the national council on compensation insurance that will provide insurance for risks located in the state of Idaho which are subject to the United States longshoremen's and harbor workers' compensation act. The state insurance fund is hereby authorized to pay any reasonable assessments that arise out of participation in such a pooling arrangement.

History:

[72-929, added 1977, ch. 301, sec. 1, p. 845.]
Idaho Code § 72-1307 — Idaho Code / Title 72 / Chapter 13 / Section 72-1307
72-1307 BENEFITS.
Status: in_force

72-1307. Benefits. "Benefits" means the money paid to an individual with respect to his unemployment.

History:

[72-1307, added 1947, ch. 269, sec. 7, p. 793; am. 1949, ch. 144, sec. 7, p. 252; am. 1976, ch. 207, sec. 1, p. 754; am. 1998, ch. 1, sec. 7, p. 8.]
Idaho Code § 72-1472 — Idaho Code / Title 72 / Chapter 14 / Section 72-1472
72-1472 SEPARABILITY.
Status: in_force

72-1472. Separability. If any clause, section or provision of this chapter be found to be unconstitutional, the remainder of this chapter shall remain in full force and effect, notwithstanding such invalidity.

History:

[(72-1472) 1945, ch. 76, sec. 27, p. 112; am. 1980, ch. 50, sec. 21, p. 88; 1990, redesignated, ch. 231, sec. 106, p. 665.]
Idaho Code § 72-1603 — Idaho Code / Title 72 / Chapter 16 / Section 72-1603
72-1603 DEFINITIONS.
Status: in_force

72-1603. Definitions. As used in this chapter:

(1) "Date of hire" or "date of rehire" means the actual commencement of employment of an employee for wages or other remuneration.

(2) "Department" means the Idaho department of labor.

(3) "Director" means the director of the Idaho department of labor.

(4) "Employee" means an individual who is an employee within the meaning of 26 U.S.C. 3401. "Employee" does not include an employee of a federal or state agency performing intelligence or counterintelligence functions, if the head of such agency has determined that reporting information with respect to the employee pursuant to this chapter could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission.

(5) "Employer" has the meaning given such term in 26 U.S.C. 3401(d) and includes labor organizations and governmental entities, except for any department, agency or instrumentality of the United States. The term "employer" does not include a multistate employer who has notified the United States secretary of health and human services in writing that it will transmit new hire reports magnetically or electronically to a state other than Idaho.

(6) "Labor organization" shall have the meaning given such term in 29 U.S.C. 152(5), and includes any entity, also known as a "hiring hall," which is used by the organization and an employer to carry out requirements described in 29 U.S.C. 158(f)(3) or an agreement between the organization and the employer.

(7) "Rehire" means to reemploy an individual who was laid off, separated, furloughed, granted leave without pay or terminated from employment at least sixty (60) consecutive days prior to reemployment.

History:

[72-1603, added 1997, ch. 340, sec. 1, p. 1017; am. 2013, ch. 103, sec. 3, p. 246.]
Idaho Code § 72-733 — Idaho Code / Title 72 / Chapter 7 / Section 72-733
72-733 LIMITED JURISDICTION OF COURTS.
Status: in_force

72-733. Limited jurisdiction of courts. Except as herein provided, no court of this state shall have jurisdiction to review, vacate, set aside, reverse, revise, correct, amend or annul any order or award of the commission, or to suspend or delay the execution or operation thereof, or to enjoin, restrain or interfere with the commission in the performance of its duties.

History:

[72-733, added I.C., sec. 72-733, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1345 — Idaho Code / Title 72 / Chapter 13 / Section 72-1345
72-1345 STATE EMPLOYMENT SERVICE.
Status: in_force

72-1345. State employment service. A state employment service shall be operated as part of the department. The director shall establish and maintain free public employment offices as may be necessary for the proper administration of this chapter, and for the purpose of performing the functions of the Wagner-Peyser Act, 29 U.S.C. 49. The provisions of said act are accepted by this state, and the department is designated the agency of this state for the purposes of said act. The department shall provide priority service for veterans in cooperation with the United States veterans employment service.

History:

[72-1345, added 1947, ch. 269, sec. 45, p. 793; am. 1949, ch. 144, sec. 45, p. 252; am. 1949, ch. 272, sec. 4, p. 551; am. 1951, ch. 104, sec. 12, p. 233; am. 1998, ch. 1, sec. 55, p. 32.]
Idaho Code § 72-1318 — Idaho Code / Title 72 / Chapter 13 / Section 72-1318
72-1318 DIRECTOR — DEPARTMENT.
Status: in_force

72-1318. Director — Department. "Director" means the director of the department of labor, the individual appointed pursuant to section 59-904, Idaho Code.

"Department" means the department of labor.

History:

[72-1318, added 1947, ch. 269, sec. 18, p. 793; am. 1949, ch. 144, sec. 18, p. 252; am. 1976, ch. 141, sec. 1, p. 517; am. 1998, ch. 1, sec. 21, p. 17; am. 2004, ch. 346, sec. 11, p. 1036; am. 2007, ch. 360, sec. 7, p. 1065.]
Idaho Code § 72-423 — Idaho Code / Title 72 / Chapter 4 / Section 72-423
72-423 PERMANENT DISABILITY.
Status: in_force

72-423. Permanent disability. "Permanent disability" or "under a permanent disability" results when the actual or presumed ability to engage in gainful activity is reduced or absent because of permanent impairment and no fundamental or marked change in the future can be reasonably expected.

History:

[72-423, added I.C., sec. 72-423, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1379 — Idaho Code / Title 72 / Chapter 13 / Section 72-1379
72-1379 REFERENCES IN CHAPTER.
Status: in_force

72-1379. References in chapter. A reference in this chapter to any state or federal law means the law as it existed on the effective date of this chapter and any amendments or recodifications thereto.

History:

[72-1379, added 1947, ch. 269, sec. 79, p. 793; am. 1949, ch. 144, sec. 79, p. 252; am. 1951, ch. 104, sec. 17, p. 233; am. 1998, ch. 1, sec. 97, p. 90.]
Idaho Code § 72-203 — Idaho Code / Title 72 / Chapter 2 / Section 72-203
72-203 EMPLOYMENTS COVERED.
Status: in_force

72-203. Employments covered. This law shall apply to all public employment and to all private employment including farm labor contracting not expressly exempt by the provisions of section 72-212, Idaho Code.

History:

[72-203, added 1971, ch. 124, sec. 3, p. 422; am. 1996, ch. 194, sec. 3, p. 608.]
Idaho Code § 72-801 — Idaho Code / Title 72 / Chapter 8 / Section 72-801
72-801 FALSE REPRESENTATION A MISDEMEANOR — FORFEITURE OF COMPENSATION.
Status: in_force

72-801. False representation a misdemeanor — Forfeiture of compensation. If, for the purpose of obtaining any benefit or payment under the provisions of this law, either for himself or for any other person, any one wilfully makes a false statement or representation, he shall be guilty of a misdemeanor and upon conviction for such offense he shall forfeit all right to compensation under this law.

History:

[72-801, added I.C., sec. 72-801, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1383 — Idaho Code / Title 72 / Chapter 13 / Section 72-1383
72-1383 INTEGRITY OF THE EMPLOYMENT SECURITY PROGRAM.
Status: in_force

72-1383. INTEGRITY OF THE EMPLOYMENT SECURITY PROGRAM. (1) The purpose of this section is to enhance program integrity for the state's unemployment insurance program. The department shall be required to perform routine cross-matches, review eligibility of suspicious claims, implement identity protection protocols, recover overpayments, and report the results of such activities to the legislature.

(2) The department shall establish and follow procedures to verify claimant eligibility and perform cross-match activities by:

(a) Engaging with and utilizing the integrity data hub operated by the national association of state workforce agencies;

(b) On a weekly basis, cross-checking the unemployment insurance rolls against the national directory of new hires and the state directory of new hires;

(c) On a weekly basis, cross-checking the unemployment insurance rolls with the department of correction's list of incarcerated individuals; and

(d) Cross-checking the unemployment insurance rolls against the most recent state death records list available to the department.

(3) The department shall verify a claimant's identity by methods including but not limited to:

(a) Verifying the identity of an applicant prior to awarding benefits;

(b) Requiring multifactor authentication as part of online applications; or

(c) Requiring an applicant to identify himself at a state office in a manner to be established by the department.

(4) The department shall perform a full eligibility review of suspicious or potentially improper claims, including but not limited to:

(a) Multiple or duplicative claims filed online originating from suspicious internet protocol addresses;

(b) Claims filed online from foreign internet protocol addresses; or

(c) Multiple or duplicative claims filed that are associated with the same mailing address or bank account.

History:

[72-1383, added 2023, ch. 250, sec. 1, p. 767.]
Idaho Code § 72-520 — Idaho Code / Title 72 / Chapter 5 / Section 72-520
72-520 INDUSTRIAL COMMISSION ADMINISTRATOR OF FUND.
Status: in_force

72-520. Industrial commission administrator of fund. The industrial administration fund shall be administered by the commission without liability on the part of the state or the commission beyond the amount of the fund. The commission is authorized to credit or remit, refund or pay back any premium tax or penalty or portion thereof paid under this act which the commission determines was paid or collected erroneously or illegally.

History:

[72-520, added I.C., sec. 72-520, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 15, p. 586.]
Idaho Code § 72-220 — Idaho Code / Title 72 / Chapter 2 / Section 72-220
72-220 LOCALE OF EMPLOYMENT.
Status: in_force

72-220. Locale of employment. (1) A person's employment is principally localized in this or another state when:

(a) His employer has a place of business in this or such other state and he regularly works at or from such place of business; or

(b) He is domiciled and spends a substantial part of his working time in the service of his employer in this or such other state.

(2) An employee whose duties require him to travel regularly in the service of his employer in this and one or more other states may, by written agreement with his employer, provide that his employment is principally localized in this or another such state, and, unless such other state refuses jurisdiction, such agreement shall be given effect under this law.

History:

[72-220, added I.C., sec. 72-220, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1343 — Idaho Code / Title 72 / Chapter 13 / Section 72-1343
72-1343 PRESERVATION AND DESTRUCTION OF RECORDS.
Status: in_force

72-1343. Preservation and destruction of records. (1) The director may make such summaries or reproductions of records in his custody in whatever form for the effective and economical preservation of the information contained therein, and such summaries or reproductions, duly authenticated, shall be admissible in any proceeding under this chapter if the original records would have been admissible.

(2) The director may order the destruction or disposition of records in his custody if the preservation of such records is not necessary for the proper performance of his duties.

History:

[72-1343, added 1947, ch. 269, sec. 43, p. 793; am. 1949, ch. 144, sec. 43, p. 252; am. 1951, ch. 104, sec. 11, p. 233; am. 1998, ch. 1, sec. 53, p. 30.]
Idaho Code § 72-302 — Idaho Code / Title 72 / Chapter 3 / Section 72-302
72-302 REGULATION OF DEPOSIT WITH STATE TREASURER.
Status: in_force

72-302. Regulation of deposit with state treasurer. The securities so deposited with the state treasurer shall be an exclusive trust for the benefit of the employees of the employers whose compensation liability is so secured, to remain with the treasurer in trust to answer any default of any employer, self-insured employer or surety upon any such obligation established by final judgment upon which execution may lawfully be issued against the employer or surety; the surety, however, at all times shall have the right to collect the interest, dividends and profits upon the securities, and from time to time to withdraw the securities or a portion thereof, substituting therefor others of equally good character and value, to the satisfaction of the commission, and the securities shall not be sold under any process against the surety until after thirty (30) days' notice to the surety, supplying the date, place and manner of sale, and the process under which and the purpose for which the sale is to be made, accompanied by a copy of the process. The surety shall not be permitted to withdraw from the state treasurer the deposits of money or bonds or permit the surety bonds to lapse for a period of one (1) year after discontinuing business within this state, or while any suit is pending or while any judgment against the surety in this state, or award against an employer whose compensation liability is secured by the surety, shall remain unpaid. Securities which are used to satisfy the requirements of this chapter may be held in the federal reserve book-entry system, as defined in section 41-2870(4), Idaho Code, and interests in such securities may be transferred by bookkeeping entry in the federal reserve book-entry system without physical delivery of certificates representing such securities.

History:

[72-302, added I.C., sec. 72-302, as added by 1971, ch. 124, sec. 3, p. 422; am. 1986, ch. 247, sec. 2, p. 667.]
Idaho Code § 72-1346B — Idaho Code / Title 72 / Chapter 13 / Section 72-1346B
72-1346B UNEMPLOYMENT BENEFIT BONDS.
Status: in_force

72-1346B. unemployment benefit bonds. (1) The Idaho housing and finance association, upon the request from and agreement with the director, may contract indebtedness and issue or cause to be issued unemployment benefit bonds or notes evidencing such indebtedness in conformity with chapter 62, title 67, Idaho Code, for the benefit of the department when the director determines that the issuance of bonds for the repayment of federal advances under title XII of the social security act, 42 U.S.C. section 1321 et seq., will result in a savings to the state and to the state's employers.

(2) Until unemployment benefit bonds and notes as authorized in this section and chapter 62, title 67, Idaho Code, have been paid in full, the following provisions shall apply:

(a) In addition to the requirements of section 72-1347A, Idaho Code, within the employment security reserve fund there is created a bond principal payment account and a bond interest payment account. Fifty million dollars ($50,000,000) is hereby appropriated to the bond principal payment account and twenty million dollars ($20,000,000) is hereby appropriated to the bond interest payment account. Moneys in the bond principal payment account shall be used solely for the payment of bond and note principal and moneys in the bond interest payment account shall be used solely for the payment of bond and note interest and other amounts required for the unemployment benefit bonds or notes issued by the Idaho housing and finance association in accordance with this section and chapter 62, title 67, Idaho Code.

(b) Moneys in the bond principal payment account and the bond interest payment account are continuously appropriated in such amounts and at such times as, from time to time, shall be certified by the Idaho housing and finance association to the director, the state treasurer and the state controller as necessary for the payment of principal, interest and other amounts required for unemployment benefit bonds or notes issued by the Idaho housing and finance association in accordance with this section and chapter 62, title 67, Idaho Code, which amounts shall be paid over as directed by the association.

(c) Moneys paid out of the bond principal payment account for principal payments on unemployment benefit bonds or notes shall be repaid from the benefit account in the employment security fund, section 72-1346(2), Idaho Code, out of revenue the department derives from employer contributions payable under sections 72-1349 and 72-1350, Idaho Code.

(d) Moneys paid out of the benefit account to the bond principal payment account as authorized in this section shall be made as soon as possible and in such amounts as deemed necessary by the director to provide funds for the appropriations contained herein to make subsequent principal payments on unemployment benefit bonds or notes when due.

(e) At any time the balance in the benefit account reaches zero (0), the director shall immediately requisition funds from the state's account in the federal unemployment trust fund, and if funds therein are not then sufficient to pay unemployment insurance benefits, the director shall immediately obtain advances from the federal unemployment account in the unemployment trust fund as provided for in section 72-1346A, Idaho Code.

History:

[72-1346B, added 2011, ch. 111, sec. 4, p. 301.]
Idaho Code § 72-1508 — Idaho Code / Title 72 / Chapter 15 / Section 72-1508
72-1508 FINAL REPORT.
Status: in_force

72-1508. Final report. The final report of the commission shall be filed with the office of the secretary of state not more than ninety (90) days after the commission has been organized. At the next regular or special session of the legislature, the secretary of state shall transmit a copy of the report to the president of the senate and the speaker of the house, which shall be spread upon the journals.

History:

[72-1508, added 1996, ch. 175, sec. 1, p. 564.]
Idaho Code § 72-1008 — Idaho Code / Title 72 / Chapter 10 / Section 72-1008
72-1008 LIMITATION OF BENEFIT ENTITLEMENTS TO PROPORTIONATE SHARE OF AVAILABLE FUNDS.
Status: in_force

72-1008. Limitation of benefit entitlements to proportionate share of available funds. Claimants receiving benefits under this chapter are not granted an absolute entitlement to benefits. Benefits must be paid in accordance with the amount of the legislative appropriation. If the commission determines at any time that the appropriated funds for a fiscal year will not be an amount that will fully pay all claims, the commission may make appropriate proportionate reductions in benefits to all claimants. Such reductions do not entitle claimants to future retroactive reimbursements in future fiscal years unless the legislature makes appropriations for such retroactive benefits.

History:

[72-1008, added 1986, ch. 337, sec. 1, p. 828.]
Idaho Code § 72-313 — Idaho Code / Title 72 / Chapter 3 / Section 72-313
72-313 PAYMENT PENDING DETERMINATION OF POLICY COVERAGE.
Status: in_force

72-313. Payment pending determination of policy coverage. Whenever any claim is presented and the claimant's right to compensation is not in issue, but the issue of liability is raised as between an employer and a surety or between two (2) or more employers or sureties, the commission shall order payment of compensation to be made immediately by one or more of such employers or sureties. The commission may order any such employer or surety to deposit the amount of the award or to give such security thereof as may be deemed satisfactory. When the issue is finally resolved, an employer or surety held not liable shall be reimbursed for any such payments by the employer or surety held liable and any deposit or security so made shall be returned.

History:

[72-313, added I.C., sec. 72-313, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1410 — Idaho Code / Title 72 / Chapter 14 / Section 72-1410
72-1410 RISKS AUTHORIZED TO BE INSURED — PAYMENT OF PREMIUMS.
Status: in_force

72-1410. Risks authorized to be insured — Payment of premiums. In event the public employee retirement system board shall determine that there are risks arising under the terms of this chapter which may be made the subject of insurance against loss to the public employee retirement account, the board is hereby authorized, at its discretion, to insure such risks; in event of such insurance, the premiums therefor shall be paid from the public employee retirement account as other claims are paid: provided, that such insurance shall not in any event be insurance of any individual but exclusively insurance of the public employee retirement account itself against loss.

History:

[(72-1410) 1945, ch. 76, sec. 22, p. 112; am. 1980, ch. 50, sec. 18, p. 87; 1990, redesignated, ch. 231, sec. 79, p. 651.]
Idaho Code § 72-1017 — Idaho Code / Title 72 / Chapter 10 / Section 72-1017
72-1017 TENTATIVE AWARD OF COMPENSATION.
Status: in_force

72-1017. Tentative award of compensation. If the commission determines that the claimant will suffer financial hardship unless a tentative award is made and it appears likely that a final award will be made, an amount may be paid to the claimant, to be deducted from the final award or repaid by and recoverable from the claimant to the extent that it exceeds the final award.

History:

[72-1017, added 1986, ch. 337, sec. 1, p. 830.]
Idaho Code § 72-1461 — Idaho Code / Title 72 / Chapter 14 / Section 72-1461
72-1461 DEATH BENEFITS — SPOUSE AND THE SURVIVING CHILD OR CHILDREN OF FIREFIGHTER KILLED IN PERFORMANCE OF DUTY.
Status: in_force

72-1461. Death benefits — Spouse and the surviving child or children of firefighter killed in performance of duty. (1) In the event a paid firefighter is killed or sustains injury from which death results, while in the performance of duty and leaves surviving a spouse or a spouse with the firefighter's surviving child or children, the spouse, during his or her lifetime, shall be paid from the public employee retirement account the same pension the deceased firefighter would have been entitled to had the deceased firefighter retired as of the date of death, but in no event less than a monthly sum equal to: (a) sixty-five percent (65%) of the average paid firefighter's salary or wage in this state, if the deceased firefighter was an Option I firefighter, less any portion of the benefit transferred to an alternate payee as provided in sections 59-1319 and 59-1320, Idaho Code; or, (b) sixty-five percent (65%) of the deceased firefighter's average monthly salary or wage, based on his average final compensation, if the deceased firefighter was an Option II firefighter, less any portion of the benefit transferred to an alternate payee as provided in sections 59-1319 and 59-1320, Idaho Code. If the surviving spouse should die, the full retirement pay shall be paid to the firefighter's surviving child or children until they reach the age of eighteen (18) years or shall marry, whichever occurs first; provided, however, that if said deceased firefighter shall have died without leaving a surviving spouse and leaving surviving a child or children, said firefighter's surviving child or children shall be entitled to be paid from the public employee retirement account the same pension the deceased firefighter would have been entitled to had the deceased firefighter retired as of the date of death, less any portion of the benefit transferred to an alternate payee as provided in sections 59-1319 and 59-1320, Idaho Code, until they shall reach the age of eighteen (18) years or shall marry, whichever occurs first.

(2) The monthly benefits provided for in this section shall vary annually according to the cost of living adjustment as set forth in section 72-1471, Idaho Code.

(3) Those benefits payable under the provisions of subsection (1) of this section, or under the provisions of section 72-1445, Idaho Code, which were ordered prior to July 1, 1978, shall continue under the provisions of this chapter in effect at the time such benefit payment was ordered.

(4) Eligibility for benefits of surviving spouses that was terminated on or after July 1, 1987, solely because of the spouse's remarriage is hereby reinstated effective July 1, 1992. Such spouses are entitled to have the benefits, including any cost of living allowances approved by the board effective on or after July 1, 1987, commence prospectively effective July 1, 1992, or upon their application to the retirement system, whichever is later.

History:

[(72-1461) 72-1429H, added 1963, ch. 125, sec. 11, p. 358; am. 1973, ch. 105, sec. 4, p. 179; am. 1980, ch. 50, sec. 25, p. 91; am. 1990, ch. 211, sec. 2, p. 473; 1990, am. and redesignated, ch. 231, sec. 100, p. 661; am. 1990, ch. 249, sec. 12, p. 714; am. 1991, ch. 27, sec. 1, p. 51; am. 1992, ch. 123, sec. 1, p. 402; am. 2006, ch. 19, sec. 3, p. 73; am. 2015, ch. 244, sec. 64, p. 1039.]
Idaho Code § 72-1331 — Idaho Code / Title 72 / Chapter 13 / Section 72-1331
72-1331 ADMINISTRATION.
Status: in_force

72-1331. Administration. The employment security law shall be administered by the director, who shall be appointed by the governor. Any appointments made under this section shall be confirmed by the state senate.

History:

[72-1331, added 1947, ch. 269, sec. 31, p. 793; am. 1949, ch. 144, sec. 31, p. 252; am. 1951, ch. 104, sec. 5, p. 233; am. 1965, ch. 44, sec. 1, p. 67; am. 1974, ch. 16, sec. 2, p. 304; am. 1976, ch. 141, sec. 2, p. 517; am. 1996, ch. 421, sec. 1, p. 1409; am. 1998, ch. 1, sec. 41, p. 22.]
Idaho Code § 72-201 — Idaho Code / Title 72 / Chapter 2 / Section 72-201
72-201 DECLARATION OF POLICE POWER.
Status: in_force

72-201. Declaration of police power. The common law system governing the remedy of workmen against employers for injuries received and occupational diseases contracted in industrial and public work is inconsistent with modern industrial conditions. The welfare of the state depends upon its industries and even more upon the welfare of its wageworkers. The state of Idaho, therefore, exercising herein its police and sovereign power, declares that all phases of the premises are withdrawn from private controversy, and sure and certain relief for injured workmen and their families and dependents is hereby provided regardless of questions of fault and to the exclusion of every other remedy, proceeding or compensation, except as is otherwise provided in this act, and to that end all civil actions and civil causes of action for such personal injuries and all jurisdiction of the courts of the state over such causes are hereby abolished, except as is in this law provided.

History:

[72-201, added I.C., sec. 72-201, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1328 — Idaho Code / Title 72 / Chapter 13 / Section 72-1328
72-1328 WAGES.
Status: in_force

72-1328. Wages. (1) "Wages" shall include all remuneration, or the cash value of all remuneration in a medium other than cash, for personal services performed or to be performed, from whatever source, including, without limitation:

(a) Hourly and salaried earnings, commissions, bonuses, draws, distributions, dividends, and any other forms or types of payments if paid in exchange for services;

(b) Bonuses, prizes, and gifts given to an employee in recognition of services, sales, or production;

(c) Commissions for past services in covered employment;

(d) Remuneration paid to corporate officers in exchange for services performed or to be performed for or on behalf of the corporation;

(e) Salary advances against commissions;

(f) All forms of profit sharing for services rendered unless specifically exempt under this chapter;

(g) Excess travel or employer business allowances over actual expense, or over the federal allowance per diem rate for the area of travel, unless returned to the employer;

(h) Vacation or idle-time pay, no matter when paid;

(i) Personal expense reimbursement, such as clothing, family expenses, and rent;

(j) All tips received while performing services in covered employment totaling twenty dollars ($20.00) or more in a month, which are reported in writing to the employer as required under federal law; and

(k) Any employer contribution under a qualified cash or deferred agreement as defined in 26 U.S.C. 401(k) to the extent such contribution is not included in gross income by reason of 26 U.S.C. 402(a)(8).

(2) The term "wages" shall not include:

(a) Payments (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to or on behalf of an individual or any of his dependents under a plan established by an employer that makes provision generally for individuals performing service for him (or for such individuals generally and their dependents) or for a class or classes of such individuals (or for a class or classes of such individuals and their dependents) on account of: (i) sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this subparagraph shall exclude from the term "wages" only payments received under a worker's compensation law), or (ii) medical or hospitalization expenses in connection with sickness or accident disability, or (iii) death;

(b) Payments on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to or on behalf of an individual performing services for him after the expiration of six (6) calendar months following the last calendar month in which the individual performed services for such employer;

(c) Payments made by an employer to or on behalf of an individual performing services for him or his beneficiary: (i) from or to a trust described in section 401(a) of the Internal Revenue Code that is exempt from tax under section 501(a) of the Internal Revenue Code at the time of such payment unless such payment is made to an individual performing services for the trust as remuneration for such services and not as a beneficiary of the trust, or (ii) under or to an annuity plan that, at the time of such payments, is a plan described in section 403(a) of the Internal Revenue Code, or (iii) under a cafeteria plan within the meaning of section 125 of the Internal Revenue Code;

(d) Payments made by an employer (without deduction from the remuneration of the individual in its employ) of the tax imposed on an individual in his employ under section 3101 of the Internal Revenue Code;

(e) Noncash payments for farm work. Noncash payments for farm work will be excluded from wages if they are de minimis in relation to the amount of cash wages paid to the farmworkers or are not intended to be treated as the cash equivalent of wages or as the cash payment of wages;

(f) Prizes or gifts for special occasions that are expressions of goodwill;

(g) Bonuses paid for signing a contract;

(h) Fees paid to participate periodically in meetings of boards of directors unless exceedingly high as compared to other employers in the same industry of relatively the same size;

(i) Drawings or advances by partners of a partnership or by members of a limited liability company treated for federal tax purposes as a partnership or sole proprietorship;

(j) Charges pursuant to a rental agreement for personal equipment provided by the employee on the job if the employee has received a reasonable wage for services performed and the fees are held separately on the employer's records;

(k) Stock or membership interests issued for purposes other than services performed or to be performed;

(l) Reimbursement for actual employee expenses or business allowance arrangements with employees that requires them to have paid or incurred reasonable job-related expenses while performing services as employees, to account adequately to the employer for these expenses, and to return any excess reimbursement or allowance;

(m) Payments for employee travel expenses, provided payments are job-related expenses incurred while performing services, payments do not exceed actual expenses or the federal allowance per diem rate for the area of travel, and records for days of travel pertaining to per diem payments are verifiable;

(n) Employee fringe benefits as set forth in section 132 of the Internal Revenue Code, which are excluded from an employee's gross income and not subject to federal unemployment taxes; or

(o) Payments of any kind by a partnership to its partner or by a sole proprietorship to its owner.

(3) Any third party making a sickness or accident disability payment not excluded from wages under subsection (2)(a)(i) of this section shall be treated as the employer with respect to such payment of wages for the purposes of this chapter.

(4) The department shall determine the fair market value of any other remuneration, regardless of its classification, form, or label, that is paid to a worker in exchange for services, taking into account factors such as the prevailing wage for similar services and wages specified in any contract of hire. Any wages so determined by the department shall be reported to the employer.

History:

[72-1328, added 1947, ch. 269, sec. 28, p. 793; am. 1949, ch. 144, sec. 28, p. 252; am. 1951, ch. 104, sec. 3, p. 233; am. 1955, ch. 18, sec. 3, p. 20; am. 1963, ch. 314, sec. 5, p. 841; am. 1971, ch. 142, sec. 8, p. 595; am. 1975, ch. 126, sec. 2, p. 259; am. 1981, ch. 144, sec. 1, p. 248; am. 1982, ch. 326, sec. 5, p. 812; am. 1986, ch. 25, sec. 1, p. 77; am. 1989, ch. 57, sec. 2, p. 80; am. 1998, ch. 1, sec. 38, p. 20; am. 2021, ch. 243, sec. 3, p. 753; am. 2025, ch. 29, sec. 15, p. 115.]
Idaho Code § 72-315 — Idaho Code / Title 72 / Chapter 3 / Section 72-315
72-315 ERRONEOUS PAYMENT IN GOOD FAITH.
Status: in_force

72-315. Erroneous payment in good faith. Payment of death benefits by an employer in good faith to a dependent subsequent in right to another or other dependents shall protect and discharge the employer unless and until such dependent or dependents prior in right shall have given him notice of his or their claim.

History:

[72-315, added I.C., sec. 72-315, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-506 — Idaho Code / Title 72 / Chapter 5 / Section 72-506
72-506 ACTS OF COMMISSION OR REFERENCE — HEARING OFFICERS.
Status: in_force

72-506. Acts of commission or reference — Hearing officers. (1) Any investigation, inquiry or hearing which the commission has power to undertake or hold may be undertaken or held by or before any member thereof or any hearing officer, referee or examiner appointed by the commission for that purpose.

(2) Every finding, order, decision or award made by any member, hearing officer, referee, or examiner pursuant to such investigation, inquiry or hearing, when approved and confirmed by the commission, and ordered filed in its office, shall be deemed to be the finding, order, decision or award of the commission.

History:

[72-506, added I.C., sec. 72-506, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-709 — Idaho Code / Title 72 / Chapter 7 / Section 72-709
72-709 ATTENDANCE OF WITNESSES — PRODUCTION OF DOCUMENTS — DEPOSITION — WITNESS FEES.
Status: in_force

72-709. Attendance of witnesses — Production of documents — Deposition — Witness fees. (1) The commission or any member thereof or any hearing officer, examiner or referee appointed by the commission shall have the power to subpoena witnesses, administer oaths, take testimony, issue subpoenas duces tecum, and to examine such of the books and records of the parties to a proceeding as relates to the questions in dispute.

(2) The district court shall have the power to enforce by proper proceedings the attendance and testimony of witnesses, and the production and examination of books, papers and records.

(3) The testimony of any witness for use as evidence in any proceeding may be taken by deposition or interrogatories.

(4) No person shall be required to attend as a witness in any such proceeding unless his lawful mileage and witness fee for one (1) day's attendance shall first be paid or tendered to him.

History:

[72-709, added I.C., sec. 72-709, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1356 — Idaho Code / Title 72 / Chapter 13 / Section 72-1356
72-1356 PRIORITIES.
Status: in_force

72-1356. Priorities. Where the assets of an employer subject to the provisions of this chapter are distributed by an order of court under Idaho law, including any receivership, assignment for the benefit of creditors, adjudication of insolvency, composition, administration of estates of decedents, or similar proceeding, amounts then or thereafter due under this chapter must be paid in full prior to all other unsecured claims except taxes, claims arising under the worker's compensation act, and claims for wages of not more than two hundred fifty dollars ($250) to each claimant earned within four (4) months of the commencement of proceedings. In the case of such an employer's adjudication of bankruptcy, judicially confirmed extension proposal or composition under the bankruptcy law, amounts then or thereafter due under this chapter are entitled to such priority as is now or may hereafter be granted under 11 U.S.C. 507.

History:

[72-1356, added 1947, ch. 269, sec. 56, p. 793; am. 1949, ch. 144, sec. 56, p. 252; am. 1998, ch. 1, sec. 73, p. 62.]
Idaho Code § 72-1006 — Idaho Code / Title 72 / Chapter 10 / Section 72-1006
72-1006 ATTORNEYS' FEES.
Status: in_force

72-1006. Attorneys' fees. (1) The commission may grant attorneys' fees to attorneys for representing claimants before the commission. Any attorney's fee granted by the commission shall be in addition to compensation awarded the claimant under this chapter.

(2) The commission may regulate the amount of the attorney's fee in any claim under this chapter when an attorney is representing a claimant.

(3) In no claim or case may attorney fees in excess of five percent (5%) of the amount paid to a claimant or on his behalf be paid directly or indirectly to a claimant's attorney.

History:

[72-1006, added 1986, ch. 337, sec. 1, p. 827.]
Idaho Code § 72-205 — Idaho Code / Title 72 / Chapter 2 / Section 72-205
72-205 PUBLIC EMPLOYMENT GENERALLY — COVERAGE.
Status: in_force

72-205. Public employment generally — Coverage. The following shall constitute employees in public employment and their employers subject to the provisions of this law:

(1) Every person in the service of the state or of any political subdivision thereof, under any contract of hire, express or implied, and every official or officer thereof, whether elected or appointed, while performing his official duties, except officials of athletic contests involving secondary schools, as defined by section 33-119, Idaho Code.

(2) Every person in the service of a county, city, or any political subdivision thereof, or of any municipal corporation.

(3) Participants in the Idaho youth conservation project under the supervision of the Idaho state forester.

(4) Every person who is a volunteer emergency responder shall be deemed, for the purposes of this law, to be in the employment of the political subdivision or municipality where the department, agency or organization is organized.

(5) Every person who is a regularly enrolled volunteer member or trainee of the department of disaster and civil defense, or of a civil defense corps, shall be deemed, for the purposes of this law, to be in the employment of the state.

(6) Members of the Idaho national guard while on duty and employees of or persons providing voluntary service to an approved Idaho national guard morale, welfare, and recreational activity. No Idaho compensation benefits shall inure to any such member, employee or volunteer or their beneficiaries for any injury or death compensable under federal law.

(7) A community service worker, as that term is defined in section 72-102, Idaho Code, is considered to be an employee in public employment for purposes of receiving worker's compensation benefits, which shall be the community service worker's exclusive remedy for all injuries and occupational diseases as provided under chapters 1 through 8, title 72, Idaho Code.

(8) Every person who participates in a youth employment program funded in whole or in part by state or federal money and administered by a state or federal agency or a nonprofit corporation or entity.

(9) A work experience student, as that term is defined in section 72-102, Idaho Code, who does not receive wages while participating in the school's work experience program shall be covered by the school district's policy or by the Idaho higher education policy when the work experience student is not covered by the private or governmental entity that is the student's work experience employer.

History:

[72-205, added 1971, ch. 124, sec. 3, p. 422; am. 1972, ch. 136, sec. 1, p. 302; am. 1981, ch. 190, sec. 1, p. 335; am. 1989, ch. 155, sec. 13, p. 393; am. 1989, ch. 200, sec. 1, p. 500; am. 1990, ch. 301, sec. 1, p. 831; am. 1990, ch. 335, sec. 2, p. 915; am. 2007, ch. 90, sec. 32, p. 267; am. 2008, ch. 369, sec. 2, p. 1013.; am. 2011, ch. 42, sec. 1, p. 97; am. 2013, ch. 46, sec. 2, p. 100; am. 2018, ch. 39, sec. 1, p. 99.]
Idaho Code § 72-1204 — Idaho Code / Title 72 / Chapter 12 / Section 72-1204
72-1204 IDAHO LAUNCH GRANT PROGRAM AND IN-DEMAND CAREERS FUND — DEFINITIONS.
Status: in_force

72-1204. Idaho launch grant program and in-demand careers fund — definitions. [EFFECTIVE UNTIL JULY 1, 2029] (1) As used in this section through section 72-1206, Idaho Code:

(a) "Board" means the state board of education.

(b) "Council" means the workforce development council established in this chapter.

(c) "Eligible adult learner" means an Idaho resident who is pursuing education or training for an in-demand career.

(d) "Eligible coursework" means courses or training necessary for the completion of a participant's declared in-demand career.

(e) "Eligible education expenses" means student tuition and fees at an eligible institution for eligible coursework; however, in no case shall the council reimburse more than eighty percent (80%) of a program's total tuition and fees or more than eight thousand dollars ($8,000), whichever is less.

(f) "Eligible institution" means a training provider as recognized by the council under the workforce innovation and opportunity act or the workforce development training fund. Eligible institution also means a community college established pursuant to the provisions of chapter 21, title 33, Idaho Code.

(g) "Eligible student" means a student who:

(i) Is an Idaho resident;

(ii) Will graduate from an accredited high school or its equivalent in Idaho as determined by the board beginning with the spring 2024 graduating class;

(iii) Has enrolled in or applied to an eligible institution and begins enrollment in the fall semester following graduation, unless the council grants an extension for extenuating circumstances such as those outlined in section 72-1205, Idaho Code; and

(iv) Has used next steps Idaho or an equivalent career exploration program accepted by the council and has completed a career pathway plan that meets the minimum requirements established by the council.

(h) "Grant" means an amount to be determined by the council that shall not exceed eight thousand dollars ($8,000) per eligible student.

(i) "Grant distribution platform" means a digital platform through which grant funds are transferred from the council to the account of a participant to be used for eligible education expenses.

(j) "In-demand careers" means careers that have a positive economic output for the state of Idaho and increase economic mobility for the people of Idaho. Factors including but not limited to the number of job openings, the rate of job growth, and the length of the training program shall be incorporated to create a matrix of careers and training programs that align to in-demand careers. Careers that require a postbaccalaureate degree for entry into the profession shall not be included in the matrix or as an in-demand career.

(k) "Participant" means an Idaho resident for whom a grant is awarded under section 72-1205, Idaho Code, and who has met the minimum academic standards of, and has been accepted into, an eligible institution.

(l) "Program" means the Idaho launch grant program established by section 72-1205, Idaho Code.

(m) "Resident" means an individual meeting legal residency requirements as defined in section 33-3717B, Idaho Code.

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

History:

[72-1204, added 2023, ch. 174, sec. 2, p. 463; am. 2023, ch. 272, sec. 2, p. 817; am. 2024, ch. 290, sec. 1, p. 984.]
Idaho Code § 72-211 — Idaho Code / Title 72 / Chapter 2 / Section 72-211
72-211 EXCLUSIVENESS OF EMPLOYEE'S REMEDY.
Status: in_force

72-211. Exclusiveness of employee's remedy. Subject to the provisions of section 72-223, the rights and remedies herein granted to an employee on account of an injury or occupational disease for which he is entitled to compensation under this law shall exclude all other rights and remedies of the employee, his personal representatives, dependents or next of kin, at common law or otherwise, on account of such injury or disease.

History:

[72-211, added I.C., sec. 72-211, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-734 — Idaho Code / Title 72 / Chapter 7 / Section 72-734
72-734 INTEREST ON COMPENSATION AWARDS.
Status: in_force

72-734. Interest on compensation awards. Whenever a decision shall have been entered by the commission awarding compensation of any kind to a claimant, such award shall accrue and the employer shall become liable for, and shall pay, interest thereon from the date of such decision pursuant to the rates established and existing as of the date of such decision, pursuant to section 28-22-104(2), Idaho Code. Such interest shall accrue on all compensation then due and payable, and on all compensation successively becoming due thereafter, from the respective due dates, regardless of whether an appeal shall be taken from the decision of the commission, until the time of payment thereof.

History:

[72-734, added 1981, ch. 262, sec. 2, p. 558.]
Idaho Code § 72-708 — Idaho Code / Title 72 / Chapter 7 / Section 72-708
72-708 PROCESS AND PROCEDURE.
Status: in_force

72-708. Process and procedure. Process and procedure under this law shall be as summary and simple as reasonably may be and as far as possible in accordance with the rules of equity.

History:

[72-708, added I.C., sec. 72-708, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1371 — Idaho Code / Title 72 / Chapter 13 / Section 72-1371
72-1371 MISREPRESENTATION TO OBTAIN BENEFITS OR TO PREVENT PAYMENTS OR TO EVADE CONTRIBUTION LIABILITY — CRIMINAL PENALTY.
Status: in_force

72-1371. Misrepresentation to obtain benefits or to prevent payments or to evade contribution liability — Criminal penalty. (1) Any person who willfully makes a false statement or willfully fails to disclose a material fact in order to obtain or increase any benefit or other payment pursuant to this chapter or an unemployment insurance law of any state or the federal government, either for the benefit of the maker or for any other person, shall be guilty of:

(a) A misdemeanor punishable as provided in section 18-113, Idaho Code, if the amount of benefits the person obtained or attempted to obtain in violation of the provisions of this subsection is one thousand dollars ($1,000) or less; or

(b) A felony punishable as provided in section 18-112, Idaho Code, if the amount of benefits the person obtained or attempted to obtain in violation of the provisions of this subsection exceeds one thousand dollars ($1,000).

(2) Each false statement or failure to disclose a material fact is a separate offense. When a series of violations pursuant to subsection (1) of this section occurs during a single benefit year, the violations may be aggregated into one (1) or more counts and the sum of the value of all of the overpayments in the count shall be considered in determining whether the value of overpayments exceeds one thousand dollars ($1,000).

(3) The willful making by an employer or any officer or agent of an employer or any other person of a false statement or representation when the maker knows the statement or representation to be false, or the willful failure to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled thereto or to avoid becoming or remaining a covered employer or to avoid or reduce any contribution or other payment required from a covered employer under this chapter or under any unemployment insurance law of any state or of the federal government, or the knowing failure or refusal to make such contributions or other payment or to furnish any such reports required under this chapter is hereby declared to be a misdemeanor.

(4) Nothing in this section shall preclude prosecution under any other provisions of law.

History:

[72-1371, added 1947, ch. 269, sec. 71, p. 793; am. 1949, ch. 144, sec. 71, p. 252; am. 1951, ch. 235, sec. 5, p. 472; am. 1961, ch. 294, sec. 5, p. 517; am. 1963, ch. 316, sec. 6, p. 864; am. 1998, ch. 1, sec. 90, p. 88; am. 2025, ch. 28, sec. 6, p. 99.]
Idaho Code § 72-719 — Idaho Code / Title 72 / Chapter 7 / Section 72-719
72-719 MODIFICATION OF AWARDS AND AGREEMENTS — GROUNDS — TIME WITHIN WHICH MADE.
Status: in_force

72-719. Modification of awards and agreements — Grounds — Time within which made. (1) On application made by a party in interest filed with the commission at any time within five (5) years of the date of the accident causing the injury or date of first manifestation of an occupational disease, on the ground of a change in conditions, the commission may, but not oftener than once in six (6) months, review any order, agreement or award upon any of the following grounds:

(a) Change in the nature or extent of the employee's injury or disablement; or

(b) Fraud.

(2) The commission on such review may make an award ending, diminishing or increasing the compensation previously agreed upon or awarded, subject to the maximum and minimum provided in this law, and shall make its findings of fact, rulings of law and order or award, file the same in the office of the commission, and immediately send a copy thereof to the parties.

(3) The commission, on its own motion at any time within five (5) years of the date of the accident causing the injury or date of first manifestation of an occupational disease, may review a case in order to correct a manifest injustice.

(4) This section shall not apply to a commutation of payments under section 72-404.

History:

[72-719, added I.C., sec. 72-719, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-327 — Idaho Code / Title 72 / Chapter 3 / Section 72-327
72-327 ASSESSMENT — METHOD OF CALCULATION AND PRORATION — TIME FOR PAYMENT.
Status: in_force

72-327. Assessment — Method of calculation and proration — Time for payment. (1) 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, within thirty (30) days subsequent to September 1 and April 1 of each year, pay to the industrial commission for deposit in the industrial special indemnity fund an assessment as follows:

(a) The total annual assessment payable in the manner set forth in this section shall be equal in amount to two (2) times the amount of all expenses of the industrial special indemnity fund incurred during the immediately preceding fiscal year less the existing cash balance of the industrial special indemnity fund as of the thirtieth day of June of the immediately preceding fiscal year;

(b) The total annual assessment shall be apportioned on a pro rata percentage basis among and between 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 based upon the proportionate share of the total gross amount of indemnity benefits paid on Idaho worker's compensation claims during the applicable reporting period;

(c) The amount of each responsible entity's or person's assessment which is due and payable within thirty (30) days subsequent to September 1 and April 1 of any year shall be calculated by dividing one-half (1/2) of the total annual assessment amount by the responsible party's proportionate share of the total gross amount of indemnity benefits paid during the preceding period of time from January 1 through December 31. In no case shall the amount of any such assessment be less than two hundred dollars ($200).

(2) In arriving at the total gross amount of indemnity benefits paid, the amount of indemnity benefits shall include those payments provided for or made under the provisions of the worker's compensation law with respect to "income benefits" as defined in section 72-102, Idaho Code.

(3) For the purposes of this section, the responsible entities or persons shall report to the industrial commission their total gross indemnity benefits paid during the twelve (12) month period from January 1 through December 31 no later than March 3 of the next succeeding year.

(4) A penalty for the late filing of any report required by this section will be assessed in accordance with the rules of the industrial commission.

(5) The industrial special indemnity fund shall certify to the industrial commission annually the amount of the assessment payable under this section and the industrial commission shall prepare and submit to each responsible entity or person notice of its pro rata amount payable hereunder on or before April 1, 1998, and thereafter on or before September 1 and April 1 of each succeeding year.

(6) For the purposes of this section, the cash balance of the industrial special indemnity fund in any fiscal year shall mean all money deposited or invested by the state treasurer to the credit of the industrial special indemnity fund pursuant to sections 72-325 and 72-326, Idaho Code, and all interest earned thereon.

(7) For purposes of this section, the term "fiscal year" shall mean that period of time commencing upon July 1 in any year and ending upon June 30 of the next succeeding year.

History:

[72-327, added 1997, ch. 206, sec. 3, p. 621; am. 2000, ch. 42, sec. 1, p. 83; am. 2006, ch. 247, sec. 1, p. 755; am. 2007, ch. 8, sec. 1, p. 7.]
Idaho Code § 72-1317 — Idaho Code / Title 72 / Chapter 13 / Section 72-1317
72-1317 CUT-OFF DATE.
Status: in_force

72-1317. Cut-off date. September 30 immediately following the computation date is designated as the cut-off date for experience rating purposes.

History:

[72-1317, added 1947, ch. 269, sec. 17, p. 793; am. 1949, ch. 144, sec. 17, p. 252; am. 1951, ch. 236, sec. 3, p. 482; am. 1998, ch. 1, sec. 20, p. 16.]
Idaho Code § 72-314 — Idaho Code / Title 72 / Chapter 3 / Section 72-314
72-314 PAYMENT OF LIABILITY OF PUBLIC EMPLOYER.
Status: in_force

72-314. Payment of liability of public employer. Any sums necessary to be paid under the provisions of this law by any public or quasi-public employer, which exercises taxing power, for compensation premiums or compensation shall be considered to be ordinary and necessary expenses of such employer, and its governing body shall make appropriation of and pay such sums whenever necessary, notwithstanding that it may have failed to anticipate such ordinary and necessary expense in any budget, estimate of expense, appropriation, ordinance, or otherwise.

History:

[72-314, added I.C., sec. 72-314, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-928 — Idaho Code / Title 72 / Chapter 9 / Section 72-928
72-928 INSURANCE BY PUBLIC CORPORATIONS — PROVISION FOR IDAHO NATIONAL GUARD.
Status: in_force

72-928. Insurance by public corporations — Provision for Idaho national guard. (a) A public corporation may insure against its liability for compensation with the state insurance fund and not with any other insurance carrier, unless such fund shall refuse to accept the risk when the application for insurance is made: Provided however that the benefits secured by section 72-205(6), Idaho Code, to members of the Idaho national guard while on duty shall be secured in the manner prescribed in subsections (b) and (c) of this section; and provided further that the restrictions of this section shall not apply to any governmental hospital whose operation is financed primarily by patient care revenue.

(b) All claims for compensation against the Idaho national guard accruing on or after March 5, 1949, under the provisions of title 72, Idaho Code, on account of members of the Idaho national guard while on duty shall be deemed secured by the state insurance fund, and payment thereof shall be made to claimants entitled thereto in accordance with the provisions of title 72, Idaho Code, in the same manner and amount as any other employment insured by the state insurance fund. The manager of the state insurance fund shall service all claims as though they were insured claims and not require payment of any premium as a condition of securing the liability of the Idaho national guard, but the state insurance fund shall, in lieu of any premium, be reimbursed, as provided in subsection (c) of this section, for moneys paid out on account of the liability of the Idaho national guard. Nothing in this subsection shall be construed to amend or modify any substantive provision of this title. No charge shall be made by the fund for administration of the guard's liability hereunder.

(c) Commencing on July 1, 1950, and quarterly thereafter, the manager of the state insurance fund shall prepare in the form of a claim an itemized statement of all moneys paid out by the fund pursuant to subsection (b) of this section during the quarter concerned on account of the liability as an employer of Idaho national guard. Such statement shall list the amount of payments made and to whom and on whose account such payments are made, and shall be forwarded to the adjutant general of the state, who shall endorse thereon his approval of the statement and forward the same to the board of examiners. The board of examiners shall examine such claim, and if the board finds the claim in accordance with law, the board shall order the state treasurer to pay to the state insurance fund an amount equal to the total sum of moneys paid out as set forth in such statement. There is hereby appropriated out of any moneys in the treasury, not otherwise appropriated, a sum of money sufficient to meet these quarterly claims as they are from time to time presented.

(d) For the purposes of this section, the term "public corporation" shall not include any single-purpose district organized or that may be organized as a local public body in accordance with the laws of the state of Idaho for the purpose of constructing or furnishing any municipal service. For the purposes of this section, a "public corporation" includes a city, county, and school district. The provisions of this subsection shall be null, void, and of no force and effect on and after July 1, 2030. Prior to July 1, 2030, the legislature may evaluate the effectiveness of the provisions of this subsection, including whether to remove this subsection or revise the definition of "public corporation" provided in this subsection to include cities, counties, and school districts.

History:

[72-928, added 1917, ch. 81, sec. 107, p. 252; reen. C.L. 256:107; C.S., sec. 6316; I.C.A., sec. 43-1728; am. 1950 (E.S.), ch. 79, sec. 2, p. 106; am. 1977, ch. 118, sec. 1, p. 253; am. 2025, ch. 105, sec. 2, p. 563.]
Idaho Code § 72-1382 — Idaho Code / Title 72 / Chapter 13 / Section 72-1382
72-1382 DUTIES OF DIRECTOR — DETERMINATION OF REPRESENTATIVES.
Status: in_force

72-1382. Duties of director — Determination of representatives. The director shall, when a question arises concerning the representation of employees in a collective bargaining unit, investigate such controversy and certify to the parties the name or names of the representatives who have been selected. In any such investigation the director shall provide for an appropriate hearing, and may take a secret ballot of employees to ascertain such representatives. In all cases where a secret ballot is taken, the ballot shall permit a vote against representation by anyone named on the ballot; provided, however, that nothing in this section shall be construed as authorizing the director to conduct an election on any matter which is within the exclusive jurisdiction of any federal official or board; and provided further that no election shall be directed in any bargaining unit or subdivision within which, in the preceding twelve (12) month period, a valid election was held.

History:

[(72-1382) 1949, ch. 254, sec. 7, p. 511; am. 1963, ch. 110, sec. 1, p. 332; am. 1974, ch. 39, sec. 8, p. 1023; am. and redesig. 1996, ch. 421, sec. 11, p. 1417; am. 1998, ch. 1, sec. 100, p. 92.]
Idaho Code § 72-1026 — Idaho Code / Title 72 / Chapter 10 / Section 72-1026
72-1026 PAYMENTS TO MEDICAL PROVIDERS.
Status: in_force

72-1026. payments to medical providers. (1) The commission may adopt a fee schedule to determine the allowable payments to be made to medical providers under this chapter, including but not limited to, the fee schedule the commission has adopted to determine the allowable payments to be made to medical providers under the Idaho worker's compensation law.

(2) A medical provider who accepts the full allowable payment from the commission under this chapter for medical services provided to a victim or claimant shall be deemed to have agreed to accept those payments as payment in full for those medical services. Except as provided in subsection (3) herein, a medical provider who has received payment from the commission for medical services provided to a victim or claimant under this chapter may not attempt to collect any further payment from the victim or the claimant for those same services.

(3) In the event the commission, due to a lack of available funds or some other cause, is unable to pay the full allowable payment to a medical provider for medical services provided to a victim or claimant under the provisions of this chapter, the medical provider may collect the unpaid balance for those services from the victim or claimant, but in no event shall the total amount collected by the provider from the commission and the victim or claimant exceed the full allowable payment the provider would have received from the commission under the provisions of this chapter.

History:

[72-1026, added 2010, ch. 136, sec. 1, p. 290.]
Idaho Code § 72-1401 — Idaho Code / Title 72 / Chapter 14 / Section 72-1401
72-1401 PURPOSE OF CHAPTER.
Status: in_force

72-1401. Purpose of chapter. The retirement, with continuance of pay for themselves, provision for dependents, and pay during temporary disability, and the encouragement of long service in fire fighting service, of paid firefighters becoming aged or disabled in the service of the state or any of its cities or fire districts, is hereby declared to be a public purpose of joint concern to the state and each of its cities and fire districts in the protection and conservation of property and lives and essential to the maintenance of competent and efficient personnel in fire service.

The provisions of chapter 14, title 72, Idaho Code, are applicable only to those paid firefighters who were employed as paid firefighters prior to October 1, 1980. If any person employed as a paid firefighter prior to October 1, 1980, should leave such employment prior to his establishing eligibility to benefits under any provision of chapter 14, title 72, Idaho Code, except as provided by sections 44-109(6), 72-1445, and 72-1444, Idaho Code, and such firefighter is again employed as a paid firefighter, he shall not be eligible to participate in the retirement system authorized by chapter 14, title 72, Idaho Code, but shall be eligible to participate in the public employee retirement system, as provided in chapter 13, title 59, Idaho Code.

History:

[72-1401, added 1945, ch. 76, sec. 1, p. 112; am. 1980, ch. 50, sec. 2, p. 81; am. 1990, ch. 231, sec. 70, p. 648.]
Idaho Code § 72-1510 — Idaho Code / Title 72 / Chapter 15 / Section 72-1510
72-1510 CHALLENGES TO PLANS.
Status: in_force

72-1510. challenges to plans. Prior to October 1 of a year ending in one (1), in which a new federal census is available, any registered voter, incorporated city or county in this state may challenge an existing legislative apportionment based upon the new federal census by filing a petition in the supreme court invoking its original jurisdiction in such manner as prescribed by rule of the supreme court.

History:

[72-1510, added 2015, ch. 250, sec. 2, p. 1047.]
Idaho Code § 72-1426 — Idaho Code / Title 72 / Chapter 14 / Section 72-1426
72-1426 RECORDS TO BE PUBLIC RECORDS.
Status: in_force

72-1426. Records to be public records. The records of the industrial commission, insofar as they relate to the administration, management, and enforcement of this chapter, shall constitute public records.

History:

[(72-1426) 1945, ch. 76, sec. 18, p. 112; am. 1980, ch. 50, sec. 16, p. 86; 1990, redesignated, ch. 231, sec. 85, p. 652.]
Idaho Code § 72-1312 — Idaho Code / Title 72 / Chapter 13 / Section 72-1312
72-1312 COMPENSABLE WEEK.
Status: in_force

72-1312. Compensable week. "Compensable week" means a week of unemployment, all of which occurred within the benefit year, for which an eligible claimant is entitled to benefits and during which:

(1) The claimant had either no work or less than full-time work; and

(2) No benefits have been paid to the claimant; and

(3) The claimant complied with all of the personal eligibility conditions of section 72-1366, Idaho Code; and

(4) The total wages payable to the claimant for less than full-time work performed in such week amounted to less than one and one-half (1 1/2) times his weekly benefit amount; provided however, that any benefits which a claimant receives for any week shall be reduced by:

(a) An amount equal to the amount received as pension, retirement pay, annuity, or any other similar payment which is based on the previous work of such individual which is reasonably attributable to such week, if the payment is made under a plan maintained or contributed to by the base period employer and the claimant has made no contributions to the plan;

(b) An amount equal to temporary disability benefits received under a worker's compensation law of any state or under a similar law of the United States; and

(5) All of which occurred after a waiting week as defined in section 72-1329, Idaho Code.

History:

[72-1312, added 1947, ch. 269, sec. 12, p. 793; am. 1949, ch. 144, sec. 12, p. 252; am. 1961, ch. 298, sec. 1, p. 539; am. 1967, ch. 117, sec. 3, p. 233; am. 1980, ch. 256, sec. 1, p. 667; am. 1990, ch. 353, sec. 1, p. 946; am. 1998, ch. 1, sec. 12, p. 9.; am. 2010, ch. 183, sec. 1, p. 377.]
Idaho Code § 72-1304 — Idaho Code / Title 72 / Chapter 13 / Section 72-1304
72-1304 AGRICULTURAL LABOR.
Status: in_force

72-1304. Agricultural labor.

(1)(a) "Agricultural labor" means all services performed:

(i) On a farm, in the employ of any person in connection with cultivating the soil, or raising or harvesting any agricultural, aquacultural or horticultural commodities, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, fish, poultry, furbearers, and wildlife;

(ii) In the employ of the owner or tenant or other operator of a farm in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane if the major part of such service is performed on a farm;

(iii) In connection with the operation or maintenance of ditches, canals, reservoirs, or waterways not owned or operated for profit and used exclusively for supplying and storing water, at least ninety percent (90%) of which was ultimately delivered for agricultural purposes during the preceding calendar year; and

(iv) In the employ of any farm operator or group of operators, organized or unorganized, in handling, planting, drying, packing, packaging, eviscerating, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market in its unmanufactured state any agricultural, aquacultural or horticultural commodities, if such operator or group, in both the current and preceding calendar years, produced more than one-half (1/2) of the commodities with respect to which such service is performed.

(b) Whether a farm operator described in subsection (1)(a)(iv) of this section produced more than one-half (1/2) of the commodities with respect to services performed shall be determined based on:

(i) Quantity, where only one (1) commodity is processed; or

(ii) Wages, where multiple commodities are processed. The pro rata share of wages paid for processing commodities raised by the farm operator compared to the total wages paid for processing all commodities shall determine whether a farm operator produced more than one-half (1/2) of the commodities processed.

(c) This subsection is not applicable to services performed in commercial canning, freezing, or dehydrating or in connection with any agricultural, aquacultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

(2) "Custom farming" means "agricultural labor" for the purposes of this chapter.

(3) "Farm" includes stock, dairy, fish, poultry, fruit, furbearer and truck farms, plantations, ranches, nurseries, hatcheries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural, aquacultural or horticultural commodities, and orchards.

(4) "Unmanufactured state" means retention of its original form and substance.

(5) "Terminal market" means a place of business to which products are shipped in a sorted, graded, packaged condition, ready for immediate sale.

History:

[72-1304, added 1947, ch. 269, sec. 4, p. 793; am. 1949, ch. 144, sec. 4, p. 252; am. 1951, ch. 235, sec. 1, p. 472; am. 1971, ch. 142, sec. 1, p. 595; am. 1972, ch. 344, sec. 1, p. 998; am. 1973, ch. 257, sec. 1, p. 508; am. 1981, ch. 254, sec. 1, p. 544; am. 1982, ch. 326, sec. 3, p. 809; am. 1996, ch. 63, sec. 1, p. 185; am. 1998, ch. 1, sec. 4, p. 6; am. 1998, ch. 83, sec. 1, p. 292; am. 2021, ch. 243, sec. 1, p. 751; am. 2025, ch. 29, sec. 3, p. 106.]
Idaho Code § 72-227 — Idaho Code / Title 72 / Chapter 2 / Section 72-227
72-227 DOUBTFUL RIGHTS SUBJECT TO COMMISSION'S DETERMINATION.
Status: in_force

72-227. Doubtful rights subject to commission's determination. In case the employer is in doubt as to the respective rights of rival claimants he may apply to the commission to decide between them.

History:

[72-227, added I.C., sec. 72-227, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-725 — Idaho Code / Title 72 / Chapter 7 / Section 72-725
72-725 RECORD ON APPEAL.
Status: in_force

72-725. Record on appeal. The agency's record and reporter's transcript in an appeal to the supreme court shall contain such portions and documents of the proceedings of the commission, and be prepared, processed and transmitted to the supreme court as provided by rule of the supreme court. Provided, the cost of the transcript and record shall be paid for as provided by order of the industrial commission.

History:

[72-725, added 1977, ch. 300, sec. 5, p. 844.]
Idaho Code § 72-1323A — Idaho Code / Title 72 / Chapter 13 / Section 72-1323A
72-1323A KNOWINGLY DEFINED.
Status: in_force

72-1323A. KNOWINGLY DEFINED. As used in this chapter, "knowing" or "knowingly" means having actual knowledge of or acting with deliberate ignorance of, or reckless disregard for, the prohibition involved.

History:

[72-1323A, added 2025, ch. 28, sec. 1, p. 87.]
Idaho Code § 72-519 — Idaho Code / Title 72 / Chapter 5 / Section 72-519
72-519 CREATION OF INDUSTRIAL ADMINISTRATION FUND — PURPOSE.
Status: in_force

72-519. Creation of industrial administration fund — Purpose. A fund is hereby created to be known as the industrial administration fund for the purpose of providing funds for administering the worker's compensation law by the industrial commission. This fund may also be used to provide funds to the division of occupational and professional licenses for administering logging safety inspections and training under section 67-2605, Idaho Code, conducting inspections of state public buildings under section 67-2313, Idaho Code, and inspections of public school facilities under section 39-8008, Idaho Code.

History:

[72-519, added 1971, ch. 124, sec. 3, p. 422; am. 2015, ch. 110, sec. 5, p. 276; am. 2015, ch. 244, sec. 63, p. 1039; am. 2021, ch. 224, sec. 82, p. 695; am. 2023, ch. 15, sec. 82, p. 120.]
Idaho Code § 72-1432 — Idaho Code / Title 72 / Chapter 14 / Section 72-1432
72-1432 PENSION FUND CONTRIBUTIONS BY CITIES AND FIRE DISTRICTS — REMITTANCES.
Status: in_force

72-1432. Pension fund contributions by cities and fire districts — Remittances. Beginning October 1, 1978, it shall also be the duty of the cities and fire districts of this state employing paid firefighters who are establishing the right to benefits under the provisions of chapter 14, title 72, Idaho Code, and of the boards and officers having authority therein, to cause to be remitted to the public employee retirement system board, as an incident to and part of the current expenses of such cities and fire districts, a sum equivalent to the total contribution rate and tax percentage paid into the Idaho public employee retirement system and the social security act on other public employees plus one percent (1%) thereafter of the average paid firefighter's salary or wage in the state of Idaho, or the salary or wage of each individual firefighter, to be computed according to the classification of each firefighter under Option I or Option II as defined under section 72-1434, Idaho Code, for each paid firefighter employed by said cities or fire districts. The average paid salary or wage or individual firefighter's salary or wage shall be measured and determined by the actual salary or wage earned during the twelve (12) month period beginning July 1 and ending June 30 immediately preceding September 1. Sums shall be remitted no later than five (5) days after each pay date as provided for remittances for individual firefighters as set forth in section 72-1431, Idaho Code. When a city or fire district is annexed by another city or fire district, the requirement of an annexed city or fire district to pay pursuant to this section shall transfer to the annexing city or fire district. The annexing city or fire district shall have the duty to cause to be remitted to the public employee retirement system board, as an incident to and part of the current expenses of such cities and fire districts, an amount as determined by the provisions of this section.

History:

[(72-1432) 1945, ch. 76, sec. 12, p. 112; am. 1957, ch. 185, sec. 2, p. 363; am. 1963, ch. 125, sec. 3, p. 358; am. 1973, ch. 105, sec. 2, p. 179; am. 1976, ch. 273, sec. 4, p. 925; am. 1977, ch. 96, sec. 1, p. 201; am. 1978, ch. 331, sec. 4, p. 854; am. 1980, ch. 50, sec. 11, p. 85; 1990, am. and redesignated, ch. 231, sec. 87, p. 653; am. 2000, ch. 13, sec. 4, p. 29; am. 2004, ch. 295, sec. 2, p. 825; am. 2018, ch. 178, sec. 1, p. 392.]
Idaho Code § 72-603 — Idaho Code / Title 72 / Chapter 6 / Section 72-603
72-603 EMPLOYERS' REPORT OF EMPLOYEES.
Status: in_force

72-603. Employers' report of employees. Requirement to keep records and to report. Subject to the provisions of this law, every employer shall keep an accurate record of the number and job classification of his employees and the wages paid, and upon demand of the commission shall furnish the commission a sworn statement of the same. Such records shall not be open to inspection except on request of the commission. The commission shall have the right, at any time and as often as it requires, to verify the number of employees and the amount of the payroll, and to inspect or cause to be inspected such records.

Information received from employers shall be subject to disclosure as provided in chapter 1, title 74, Idaho Code.

History:

[72-603, added I.C., sec. 72-603, as added by 1971, ch. 124, sec. 3, p. 422; am. 1990, ch. 213, sec. 106, p. 562; am. 2015, ch. 141, sec. 192, p. 529.]
Idaho Code § 72-1332 — Idaho Code / Title 72 / Chapter 13 / Section 72-1332
72-1332 AUTHORITY AND DUTIES OF THE COMMISSION.
Status: in_force

72-1332. Authority and duties of the commission. The commission is authorized to hear and decide matters appealed to it in accordance with the provisions of this chapter and the federal unemployment tax act. In addition to salaries paid from the industrial administration fund each member of the commission shall receive a salary to be paid from the employment security administration fund in an amount equal to one-half (1/2) of the salary paid from the industrial administration fund. Prior to the beginning of each fiscal year, the department and the commission shall negotiate an amount to be paid the commission to reimburse it for the cost of personal and nonpersonal services involved in hearing appeals as provided in section 72-1368(6), Idaho Code.

History:

[72-1332, added 1947, ch. 269, sec. 32, p. 793; am. 1949, ch. 144, sec. 32, p. 252; am. 1951, ch. 104, sec. 6, p. 233; am. 1955, ch. 18, sec. 5, p. 20; am. 1955, ch. 198, sec. 2, p. 427; am. 1976, ch. 261, sec. 1, p. 881; am. 1980, ch. 256, sec. 2, p. 668; am. 1998, ch. 1, sec. 42, p. 22.]
Idaho Code § 72-711 — Idaho Code / Title 72 / Chapter 7 / Section 72-711
72-711 COMPENSATION AGREEMENTS.
Status: in_force

72-711. Compensation agreements. If the employer and the afflicted employee reach an agreement in regard to compensation under this law, a memorandum of the agreement shall be filed with the commission, and, if approved by it, thereupon the memorandum shall for all purposes be an award by the commission and be enforceable under the provisions of section 72-735, unless modified as provided in section 72-719. An agreement shall be approved by the commission only when the terms conform to the provisions of this law.

History:

[72-711, added I.C., sec. 72-711, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1411 — Idaho Code / Title 72 / Chapter 14 / Section 72-1411
72-1411 LIABILITY OF BOARD.
Status: in_force

72-1411. Liability of board. The public employee retirement system board shall not, nor shall any person employed by it, be personally liable in its private capacity for or on account of any act performed or entered into in an official capacity in good faith and without intent to defraud, in connection with the administration of the provisions of chapter 14, title 72, Idaho Code.

History:

[(72-1411) 1945, ch. 76, sec. 8, p. 112; am. 1980, ch. 50, sec. 8, p. 84; 1990, redesignated, ch. 231, sec. 80, p. 651.]
Idaho Code § 72-1471 — Idaho Code / Title 72 / Chapter 14 / Section 72-1471
72-1471 COST OF LIVING ADJUSTMENT.
Status: in_force

72-1471. Cost of living adjustment. In addition to the monthly sums provided for under this chapter, any retired firefighter or his or her surviving spouse, child, or children drawing benefits shall be entitled to receive adjustments to such benefits, calculated on the percentage of increase or decrease in the average paid firefighter's salary or wage, in this state, as computed under the terms of section 72-1431, Idaho Code.

History:

[(72-1471) 1976, ch. 273, sec. 23, p. 942; am. 1978, ch. 331, sec. 7, p. 855; am. 1980, ch. 50, sec. 36, p. 100; am. 1990, ch. 211, sec. 7, p. 478; 1990, am. and redesignated, ch. 231, sec. 105, p. 665.]
Idaho Code § 72-328 — Idaho Code / Title 72 / Chapter 3 / Section 72-328
72-328 COLLECTION OF DELINQUENT ASSESSMENTS — DUTY OF ATTORNEY GENERAL — PENALTIES.
Status: in_force

72-328. Collection of delinquent assessments — Duty of attorney general — Penalties. (1) If any responsible entity or person required to make payment of an assessment as provided in this act shall fail to make full payment on or before ten (10) days following the time period specified in section 72-327, Idaho Code, for payment of the assessment, it shall be the duty of the attorney general to bring a civil action in the name of the state in the proper court to collect the amount of the assessment due. Any amount of assessment collected by the attorney general shall be deposited in the industrial special indemnity fund.

(2) Any responsible entity or person who is in default for ten (10) or more days in the payment of the assessment as set forth in this act shall be liable for a penalty for every ten (10) day period or any part thereof during which such failure continues. The penalty shall be in the amount of ten percent (10%) of the amount originally due. It shall be the duty of the attorney general to bring a civil action in the name of the state in the proper court to collect the amount of the penalty herein provided in addition to any unpaid assessment. Any amount of penalty and assessment collected by the attorney general shall be deposited in the industrial special indemnity fund.

(3) Any responsible surety or person who shall willfully misrepresent the amount of total gross indemnity benefits paid under the provisions of this act shall be liable to the state for a penalty in an amount ten (10) times the difference between the payments made and the amounts that should have been paid had such misrepresentation not been made. It shall be the duty of the attorney general to bring a civil action in the name of the state in the proper court to collect the amount of the penalty herein provided in addition to any unpaid assessment. Any amount of penalty and assessment collected by the attorney general shall be deposited in the industrial special indemnity fund.

History:

[72-328, added 1997, ch. 206, sec. 4, p. 623.]
Idaho Code § 72-1318B — Idaho Code / Title 72 / Chapter 13 / Section 72-1318B
72-1318B DETERMINATION, REVISED DETERMINATION, REDETERMINATION OR SPECIAL REDETERMINATION.
Status: in_force

72-1318B. determination, revised determination, redetermination OR special redetermination. Except for determinations made pursuant to section 72-1349A(3), Idaho Code, and section 72-1382, Idaho Code, "determination," "revised determination," "redetermination" or "special redetermination" are written rulings by the department that include notice of appeal rights.

History:

[72-1318B, added 2010, ch. 114, sec. 2, p. 233.]
Idaho Code § 72-332 — Idaho Code / Title 72 / Chapter 3 / Section 72-332
72-332 PAYMENT FOR SECOND INJURIES FROM INDUSTRIAL SPECIAL INDEMNITY ACCOUNT.
Status: in_force

72-332. Payment for second injuries from industrial special indemnity account. (1) If an employee who has a permanent physical impairment from any cause or origin, incurs a subsequent disability by an injury or occupational disease arising out of and in the course of his employment, and by reason of the combined effects of both the pre-existing impairment and the subsequent injury or occupational disease or by reason of the aggravation and acceleration of the pre-existing impairment suffers total and permanent disability, the employer and surety shall be liable for payment of compensation benefits only for the disability caused by the injury or occupational disease, including scheduled and unscheduled permanent disabilities, and the injured employee shall be compensated for the remainder of his income benefits out of the industrial special indemnity account.

(2) "Permanent physical impairment" is as defined in section 72-422, Idaho Code, provided, however, as used in this section such impairment must be a permanent condition, whether congenital or due to injury or disease, of such seriousness as to constitute a hindrance or obstacle to obtaining employment or to obtaining re-employment if the claimant should become employed. This shall be interpreted subjectively as to the particular employee involved, however, the mere fact that a claimant is employed at the time of the subsequent injury shall not create a presumption that the pre-existing permanent physical impairment was not of such seriousness as to constitute such hindrance or obstacle to obtaining employment.

History:

[72-332, added I.C., sec. 72-332, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 9, p. 579; am. 1981, ch. 261, sec. 2, p. 553; am. 1991, ch. 155, sec. 1, p. 371.]
Idaho Code § 72-713 — Idaho Code / Title 72 / Chapter 7 / Section 72-713
72-713 NOTICE OF HEARINGS — SERVICE.
Status: in_force

72-713. Notice of hearings — Service. (1) The commission shall give at least ten (10) days' written notice of the time and place of hearing and of the issues to be heard.

(2) Parties represented by an attorney shall receive notice by email.

(3) Unrepresented parties shall receive notice by certified mail.

(4) Unrepresented parties may change their preferred method of service by providing written notice to the commission and a valid email address for service.

History:

[72-713, added I.C., sec. 72-713, as added by 1971, ch. 124, sec. 3, p. 422; am. 2025, ch. 68, sec. 1, p. 329.]
Idaho Code § 72-412 — Idaho Code / Title 72 / Chapter 4 / Section 72-412
72-412 PERIODS OF INCOME BENEFITS FOR DEATH.
Status: in_force

72-412. Periods of income benefits for death. The income benefits for death herein provided for shall be payable during the following periods:

(1) To a widow or widower, until death or remarriage, but in no case to exceed five hundred (500) weeks.

(2) Unless as otherwise provided in subsection (3) of this section, to or for a child, until eighteen (18) years of age, and if incapable of self-support after age eighteen (18) years for an additional period not to exceed five hundred (500) weeks, deducting the period benefits which were paid prior to eighteen (18) years of age. Provided, income benefits payable to or for any child shall cease when such child marries.

(3) To or for a child after age eighteen (18) years who is enrolled as a full-time student in any accredited educational institution, or accredited vocational training program, until such child ceases to be so enrolled or reaches the age of twenty-three (23) years, whichever occurs first. Provided, in the event the child reaches the age of twenty-three (23) years during the quarter or semester in which the child is enrolled, benefits shall continue until the completion of the quarter or semester in which the child reached the age of twenty-three (23) years. This extension of benefits to the age of twenty-three (23) years shall not apply if the accident causing the injury or manifestation of the occupational disease occurred prior to December 31, 2006.

(4) To a parent or grandparent, during the continuation of a condition of actual dependency, but in no case to exceed five hundred (500) weeks.

(5) To or for a grandchild, brother or sister, during dependency as hereinbefore defined, but in no case to exceed five hundred (500) weeks.

(6) In case death occurs after a period of disability, either total or partial, the period of disability shall be deducted from the total periods of compensation respectively stated in this section.

History:

[72-412, added 1971, ch. 124, sec. 3, p. 422; am. 1981, ch. 261, sec. 4, p. 555; am. 2002, ch. 129, sec. 1, p. 359; am. 2006, ch. 186, sec. 2, p. 587.]
Idaho Code § 72-1001 — Idaho Code / Title 72 / Chapter 10 / Section 72-1001
72-1001 SHORT TITLE.
Status: in_force

72-1001. Short title. This chapter may be cited as "The Crime Victims Compensation Act."

History:

[72-1001, added 1986, ch. 337, sec. 1, p. 825.]
Idaho Code § 72-712 — Idaho Code / Title 72 / Chapter 7 / Section 72-712
72-712 HEARINGS.
Status: in_force

72-712. Hearings. Upon application of any party to the proceeding, or when ordered by the commission or a member thereof or a hearing officer, referee or examiner, and when issues in a case cannot be resolved by pre-hearing conferences or otherwise, a hearing shall be held for the purpose of determining the issues.

History:

[72-712, added I.C., sec. 72-712, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-402 — Idaho Code / Title 72 / Chapter 4 / Section 72-402
72-402 WAITING PERIOD.
Status: in_force

72-402. Waiting period. (1) An injured employee shall not be allowed income benefits for the first five (5) days of disability for work; provided, if the injury results in disability for work exceeding two (2) weeks, income benefits shall be allowed from the date of disability and be paid no later than four (4) weeks from date of disability. Provided, further, that the waiting period shall not apply if the injured employee is hospitalized as an in-patient.

(2) The day on which the injury occurred shall be included in computing the waiting period unless the employee has been paid wages for that day.

History:

[72-402, added I.C., sec. 72-402, as added by 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 208, sec. 3, p. 1538.]
Idaho Code § 72-1711 — Idaho Code / Title 72 / Chapter 17 / Section 72-1711
72-1711 FALSE TEST RESULT — PRESUMPTION AND LIMITATION OF DAMAGES IN CLAIM AGAINST EMPLOYER.
Status: in_force

72-1711. False test result — Presumption and limitation of damages in claim against employer. (1) No cause of action arises in favor of any person against an employer who has established a program of drug and alcohol testing in accordance with this chapter, and who has taken any action based on its established substance abuse and/or disciplinary policies, unless the employer's action was based on a false test result, and the employer knew or clearly should have known that the result was in error.

(2) In any claim where it is alleged that an employer's action was based on a false test result:

(a) There is a rebuttable presumption that the test result was valid if the employer complied with the provisions of section 72-1704, Idaho Code;

(b) The employer is not liable for monetary damages if his reliance on a false test result was reasonable and in good faith; and

(c) There is no employer liability for any action taken related to a "false negative" drug or alcohol test.

History:

[72-1711, added 1997, ch. 126, sec. 1, p. 379; am. 2003, ch. 233, sec. 11, p. 597.]
Idaho Code § 72-1021 — Idaho Code / Title 72 / Chapter 10 / Section 72-1021
72-1021 RECONSIDERATION AND REVIEW OF COMMISSION'S DECISIONS.
Status: in_force

72-1021. Reconsideration and review of commission's decisions. (1) The commission, on its own motion or on request of the claimant, may reconsider a decision making or denying an award or determining its amount. The commission shall reconsider at least annually every award being paid in installments. An order on reconsideration of an award may not require refund of amounts previously paid unless the award was obtained by fraud.

(2) The right of reconsideration does not affect the finality of a commission decision.

History:

[72-1021, added 1986, ch. 337, sec. 1, p. 832.]
Idaho Code § 72-1339 — Idaho Code / Title 72 / Chapter 13 / Section 72-1339
72-1339 ENFORCEMENT OF SUBPOENAS.
Status: in_force

72-1339. Enforcement of subpoenas. Any subpoena issued pursuant to section 72-1338, Idaho Code, may be enforced by the district courts of this state within the jurisdiction in which the inquiry is being conducted or within the jurisdiction in which the person to whom the subpoena was issued resides or conducts his business. The court shall have jurisdiction to hear the parties, determine the reasonableness of the subpoena, and set aside, modify, or enforce the subpoena by its order in accordance with the evidence. Any failure to obey such court order may be punished by the court as a contempt thereof.

History:

[72-1339, added 1947, ch. 269, sec. 39, p. 793; am. 1949, ch. 144, sec. 39, p. 252; am. 1998, ch. 1, sec. 49, p. 28.]
Idaho Code § 72-408 — Idaho Code / Title 72 / Chapter 4 / Section 72-408
72-408 INCOME BENEFITS FOR TOTAL AND PARTIAL DISABILITY.
Status: in_force

72-408. Income benefits for total and partial disability. Income benefits for total and partial disability during the period of recovery, and thereafter in cases of total and permanent disability, shall be paid to the disabled employee subject to deduction on account of waiting period and subject to the maximum and minimum limits set forth in section 72-409, Idaho Code, as follows:

(1) For a period not to exceed a period of fifty-two (52) weeks, an amount equal to sixty-seven per cent (67%) of his average weekly wage and thereafter an amount equal to sixty-seven per cent (67%) of the currently applicable average weekly state wage.

(2) Partial disability. For partial disability during the period of recovery an amount equal to sixty-seven per cent (67%) of his decrease in wage-earning capacity, but in no event to exceed the income benefits payable for total disability.

History:

[72-408, added I.C., sec. 72-408, as added by 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 208, sec. 4, p. 1538; am. 1982, ch. 231, sec. 2, p. 611; am. 1991, ch. 207, sec. 1, p. 488.]
Idaho Code § 72-1337 — Idaho Code / Title 72 / Chapter 13 / Section 72-1337
72-1337 RECORDS AND REPORTS.
Status: in_force

72-1337. Records and reports. (1) Each employer that is a "covered employer," as defined in section 72-1315, Idaho Code, shall complete and submit to the director an Idaho business registration form within six (6) months of becoming a covered employer.

(2) Each employer, including those who are not covered employers, shall keep accurate records, for such periods of time and containing such information as the director may prescribe for a period of five (5) years, including, without limitation:

(a) The full name and home address of the worker;

(b) The social security number of the worker;

(c) The place of work within the state;

(d) The date on which the worker was hired, rehired, or returned to work after a temporary or partial layoff;

(e) The date on which the worker's employment was terminated;

(f) Whether the termination occurred by reason of:

(i) The worker's death;

(ii) The voluntary action by the worker and the reason given by the worker; or

(iii) Discharge by the employer and the reason for the discharge;

(g) Wages paid for employment in each pay period and total wages for all pay periods ending each quarter for the year, showing separately: money wages, the cash value of other remuneration, and the amount of all bonuses or commissions; and

(h) Amounts paid to a worker as an allowance or reimbursement for travel and employee business expenses and the amounts of such expenditures actually incurred and accounted for.

(3) Employers that are liable to pay tax contributions, or that have elected a cost reimbursement option in lieu of tax contributions, shall submit quarterly contribution reports in the form or medium designated by the department.

(4)(a) Each contribution shall be accompanied by an employer's contribution report. All contribution reports shall be filed electronically with the department unless the employer has petitioned the department in writing for a waiver and the department has granted a waiver allowing the filing of a non-electronic contribution report. All contribution reports shall be in a form or medium prescribed and furnished or approved for such purpose by the department, giving such information as may be required, including the number of individuals employed and wages paid or payable to each. Every report must be signed, furnished, or acknowledged by the covered employer or on the employer's behalf by a person who has personal knowledge of the facts stated therein and who has been authorized by the covered employer to submit the information.

(b) Each employer shall report all wages paid for services in covered employment each calendar quarter. In the event a covered employer does not pay wages during a calendar quarter, the employer shall file a quarterly report indicating that no wages were paid.

(c) The total wages and taxable wages shown on the contribution report to be used in computing contributions due shall be reduced to the next lower full dollar amount.

(d) An employer shall be covered for all four (4) quarters in the calendar year in which the employer becomes a covered employer as well as for all four (4) quarters in the succeeding calendar year. Employers are not required to file quarterly reports until meeting the coverage criteria pursuant to section 72-1315, Idaho Code. Upon becoming a covered employer within a calendar year, the quarterly reports for the quarters prior to the employer becoming covered shall be filed along with the quarterly report for the quarter in which the employer became covered. Quarterly reports for the periods subsequent to coverage shall be filed when due after the end of each quarter.

(5)(a) Wages paid shall be assigned to the calendar quarter in which the wages were:

(i) Actually paid to the employee in accordance with the employer's usual and customary payday as established by law or past practice;

(ii) Due the employee in accordance with the employer's usual and customary payday as established by law or past practice but not actually paid on such date because of circumstances beyond the control of the employer or the employee; or

(iii) Not paid on the usual or customary payday as established by law or past practice but set apart on the employer's books as an amount due and payable or otherwise recognized as a specific and ascertainable amount due and payable to the worker in accordance with an agreement or contract of hire under which services were rendered.

(b) Payments to employees made prior to regular or established paydays shall be assignable and reportable during the quarter in which they would have been paid unless a practice is established whereby all employees or a class of employees are given an opportunity to take a regular advance against wages, which creates another customary payday.

(c) Amounts received as a result of labor relations awards or judgments for back pay or for disputed wages constitute wages and shall be reported in the quarter or quarters in which the award or judgment has become final, after all appeals have been exhausted, or the quarter or quarters to which the court assigns the wages, if different.

(d) Amounts awarded to the claimant as penalties or damages against the employer, other than for lost wages, do not constitute wages.

(6) When wages paid cover services performed both in covered employment and excluded employment, all employee wages shall be deemed to have been earned in covered employment and shall be reported unless the employer's records show the hours and wages for covered employment and excluded employment separately.

(7)(a) When remuneration paid includes payment in addition to wages for services performed in covered employment, the employer's records shall account for wages and other remuneration separately. When this distribution is not shown on the records, the employee's entire remuneration shall be deemed to be wages and shall be reported.

(b) When the amount paid to an employee includes remuneration for other than personal services, such as equipment usage and travel costs, the department shall determine the fair market value of the remuneration for the employee's personal services. In making such determination, the department shall consider the wages specified in the contract of hire, the prevailing wages for similar work under comparable conditions, and other pertinent factors. The wages so determined by the department shall be reported by the employer.

(8) Each covered employer and any other employer requested by the department shall submit status reports on such form or online system as may be prescribed and furnished by the director. The reports shall include such information as may be necessary for the department to make an initial or subsequent determination of status under this chapter and shall be signed by the employer or the employer's representative duly authorized for such purpose.

(9)(a) To determine the taxable status of an employer, information regarding the business activities of any person engaged in business in Idaho shall be submitted to the department upon request, including, without limitation, articles of incorporation, articles of organization, minutes of boards of directors, financial reports, partnership agreements, number of employees, wages paid, employment contracts, income tax records, and any other records or other information that may tend to establish such person's status.

(b) An employer shall be notified in writing of any determination as to its liability for contributions or its status as a covered employer if a formal determination was made after the employer questioned its status. The determination shall become final if no appeal is taken to an appeals examiner within fourteen (14) days of the determination pursuant to the procedures set forth in section 72-1368, Idaho Code.

(c) The provisions of this section do not apply to any employer for whom the services performed do not, by virtue of the provisions of section 72-1316, Idaho Code, constitute covered employment, except that the department may require any such employer to submit reports as provided in this section.

(10) All persons, whether covered or not, shall make available to the department all requested business records, including, without limitation, journals, ledgers, time books, minute books, or any other records or information that would tend to establish the existence of amounts paid for services performed, whether or not in covered employment, and for information necessary to assist in or enable collection efforts or any other investigations conducted by the department.

(11) Records shall be open to inspection and be subject to being copied by the director at any reasonable time. The director, a member of the commission, or an appeals examiner may require from any employer any sworn or unsworn reports deemed necessary in the exercise of their duties.

(12) The department may commence an administrative proceeding for purposes of establishing a tax liability or to otherwise enforce the provisions of this chapter by issuing a determination at any time within five (5) years from the due date of a quarterly report or the date a quarterly report is filed, whichever is later, subject to tolling pursuant to section 72-1349, Idaho Code.

(13) Covered employers shall furnish the department with all pertinent data regarding their status when new or additional information is available.

(14)(a) All employers, including those who are not covered employers, shall respond to department requests for the reasons for the separation whenever the claimant:

(i) Left his employment voluntarily;

(ii) Was discharged from his employment due to workplace misconduct;

(iii) Is unemployed due to a strike, lockout, or other labor dispute;

(iv) Is not working due to a suspension; or

(v) Was separated for any other reason except lack of available work.

(b) The employer's response and any supporting documentation must be given by the employer or by a duly authorized representative of the employer having personal knowledge of the facts concerning the separation. The employer shall provide to the department copies of any documentation supporting its position by electronic media or mail.

History:

[72-1337, added 1947, ch. 269, sec. 37, p. 793; am. 1949, ch. 144, sec. 37, p. 252; am. 1998, ch. 1, sec. 47, p. 27; am. 2005, ch. 5, sec. 4, p. 8; am. 2025, ch. 29, sec. 18, p. 118.]
Idaho Code § 72-308 — Idaho Code / Title 72 / Chapter 3 / Section 72-308
72-308 INSOLVENCY OF EMPLOYER NOT TO RELEASE SURETY.
Status: in_force

72-308. Insolvency of employer not to release surety. Every such policy, contract or bond shall contain a provision to the effect that the insolvency or bankruptcy of the employer and his discharge therein shall not relieve the surety from the payment of compensation for injuries received or occupational diseases contracted or death sustained by an employee during the life of such policy or contract.

History:

[72-308, added I.C., sec. 72-308, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-321 — Idaho Code / Title 72 / Chapter 3 / Section 72-321
72-321 STATUTORY AGENT OF EMPLOYER WHO HAS NO BUSINESS LOCALE.
Status: in_force

72-321. Statutory agent of employer who has no business locale. If an employer maintains no place of business in this state, he shall be deemed to have appointed the secretary of state as his agent for the purpose of acceptance of service of process, or of any order, directive, decision or award of the commission or of notice of any proceeding commenced by any party pursuant to this law.

History:

[72-321, added I.C., sec. 72-321, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1327 — Idaho Code / Title 72 / Chapter 13 / Section 72-1327
72-1327 STATE.
Status: in_force

72-1327. State. "State" includes, in addition to the states of the United States of America, the District of Columbia, the Dominion of Canada, the Commonwealth of Puerto Rico, and the Virgin Islands.

History:

[72-1327, added 1947, ch. 269, sec. 27, p. 793; am. 1949, ch. 144, sec. 27, p. 252; am. 1965, ch. 170, sec. 2, p. 331; am. 1977, ch. 179, sec. 10, p. 477; am. 1998, ch. 1, sec. 36, p. 20.]
Idaho Code § 72-1507 — Idaho Code / Title 72 / Chapter 15 / Section 72-1507
72-1507 EXPENSES OF COMMISSION.
Status: in_force

72-1507. Expenses of commission. The council shall prepare and submit a budget for the expenses of the commission, including staff, equipment, meetings, salary and expense reimbursement of members, for consideration by the legislature not later than the session held in a year ending in nine (9) preceding the convening of a commission.

History:

[72-1507, added 1996, ch. 175, sec. 1, p. 564; am. 2009, ch. 52, sec. 12, p. 145.]
Idaho Code § 72-509 — Idaho Code / Title 72 / Chapter 5 / Section 72-509
72-509 OFFICES AND SUPPLIES.
Status: in_force

72-509. Offices and supplies. (1) The principal office of the commission shall be located in Ada county.

(2) The commission may establish such branch offices, divisions, sections and advisory committees in such localities in this state as it deems necessary to administer this act, in addition to the offices and committees herein otherwise provided for, and shall have power to rent temporary quarters deemed requisite for the purpose of administering this law.

(3) The commission may acquire office furniture, furnishings, equipment, stationery and supplies deemed requisite for the purpose of administering this law.

History:

[72-509, added I.C., sec. 72-509, as added by 1971, ch. 124, sec. 3, p. 422; am. 2001, ch. 183, sec. 37, p. 641.]
Idaho Code § 72-307 — Idaho Code / Title 72 / Chapter 3 / Section 72-307
72-307 KNOWLEDGE OF EMPLOYER TO AFFECT SURETY.
Status: in_force

72-307. Knowledge of employer to affect surety. Every such policy, contract or bond shall contain a provision that, as between the employee and the surety, the notice to or knowledge of the occurrence of accident causing an injury or manifestation of an occupational disease on the part of the employer shall be deemed notice or knowledge, as the case may be, on the part of the surety, that the jurisdiction of the employer shall, for the purpose of this law, be the jurisdiction of the surety, and that the surety shall in all things be bound by and subject to the orders, findings, decisions, or awards of the commission rendered against the employer for the payment of compensation.

History:

[72-307, added I.C., sec. 72-307, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1201 — Idaho Code / Title 72 / Chapter 12 / Section 72-1201
72-1201 CREATION OF WORKFORCE DEVELOPMENT COUNCIL — COMPOSITION — APPOINTMENT — EXECUTIVE DIRECTOR.
Status: in_force

72-1201. CREATION OF WORKFORCE DEVELOPMENT COUNCIL — COMPOSITION — APPOINTMENT — EXECUTIVE DIRECTOR. (1) There is hereby established in the executive office of the governor the workforce development council. Members of the council and an executive director shall be appointed by and serve at the pleasure of the governor. The governor shall prescribe the structure, duties, and functions of the council, which shall include but not be limited to the following:

(a) To serve as the state's coordinating body on matters related to workforce development policy and programs by engaging employer partners in identifying workforce gaps and talent development strategies;

(b) To develop and provide oversight of procedures, criteria, and performance measures for the workforce development training fund established under section 72-1203, Idaho Code;

(c) To serve as the state workforce development board in accordance with section 101 of the federal workforce innovation and opportunity act, 29 U.S.C. 3101 et seq., as amended, and federal regulations promulgated thereunder; and

(d) Until June 30, 2036, to coordinate and promote science, technology, engineering, and mathematics (STEM) education, skills training, and workforce alignment across education, industry, and government, including:

(i) To support statewide STEM initiatives, including the integration of project-based and work-based learning opportunities;

(ii) To provide for professional development aligned with career readiness and industry needs; and

(iii) To collaborate with public and private entities to support STEM education through funding, in-kind contributions, and programmatic partnerships in accordance with the provisions of subsection (2) of this section.

(2) Entities that provide contributions for special projects permitted in subsection (1)(d)(iii) of this section shall provide no less than fifty percent (50%) of funding for projects approved by the council. Contributions such as materials, personnel, supplies, physical facilities, or services may be considered as all or part of the funding provided by the entity.

(3) The council may appoint special committees in connection with this section.

(4) The council may apply for and accept grants and contributions of funds from any public or private source.

(5) The executive director is authorized to hire and supervise support staff consistent with the mission and priorities of the council. The executive director shall be a nonclassified employee exempt from the provisions of chapter 53, title 67, Idaho Code. Support staff shall be classified employees under the provisions of chapter 53, title 67, Idaho Code.

(6) Members of the council and any special committees who are not state employees shall be compensated for actual and necessary expenses as provided by section 59-509(b), Idaho Code.

(7) The council shall report annually to the governor and the joint finance-appropriations committee on commitments and expenditures made from the general fund, along with performance metrics, relating to the provisions of subsection (1)(d) of this section for the preceding fiscal year and the results of the activities, including:

(a) The number of educators and out-of-school professionals who received professional development in the areas of STEM, including educator externships funded by the council;

(b) The number of participants in STEM events supported by the council and the results of surveys conducted before such events and after such events; and

(c) The alignment of STEM courses and postsecondary programs to the demand for STEM skills and careers in Idaho.

History:

[72-1201, added 2018, ch. 47, sec. 1, p. 119; am. 2026, ch. 184, sec. 9, p. 833.]
Idaho Code § 72-212 — Idaho Code / Title 72 / Chapter 2 / Section 72-212
72-212 EXEMPTIONS FROM COVERAGE.
Status: in_force

72-212. Exemptions from coverage. None of the provisions of this law shall apply to the following employments unless coverage thereof is elected as provided in section 72-213, Idaho Code:

(1) Household domestic service.

(2) Casual employment.

(3) Employment of outworkers.

(4) Employment of members of an employer's family dwelling in his household if the employer is the owner of a sole proprietorship or a single member limited liability company that is taxed as a sole proprietorship.

(5) Employment of members of an employer's family not dwelling in his household if the employer is the owner of a sole proprietorship, provided the family member has filed with the commission a written declaration of his election for exemption from coverage.

(6) Employment as the owner of a sole proprietorship; employment of a working member of a partnership or a limited liability company; employment of an officer of a corporation who at all times during the period involved owns not less than ten percent (10%) of all of the issued and outstanding voting stock of the corporation and, if the corporation has directors, is also a director thereof.

(7) Employment for which a rule of liability for injury, occupational disease, or death is provided by the laws of the United States.

(8) Employment as a pilot of an aircraft, while actually operating an aircraft for the purpose of applying fertilizers or pesticides to agricultural crops, shall be exempt from the provisions of the worker's compensation law, provided that:

(a) The industrial commission has issued to the agent submitting the policy written approval of a policy of insurance that will provide benefits in an amount of not less than: twenty-five thousand dollars ($25,000) accidental death and dismemberment, ten thousand dollars ($10,000) medical expense payments, and five hundred dollars ($500) per month disability income for a minimum of forty-eight (48) months; and

(b) Once the policy has been approved by the industrial commission, proof of coverage for the specified pilot has been filed with the commission prior to the pilot actually operating an aircraft.

Provided however, the agent issuing the policy shall obtain approval of the policy of insurance, and proof of coverage for each pilot insured under the policy shall be filed with the commission, each calendar year. The exemption shall be effective on the date the commission receives proof of coverage for the specified pilot, but no earlier than the date written approval of the policy was issued by the commission.

(9) Associate real estate brokers and real estate salesmen. Service performed by an individual for a real estate broker as an associate real estate broker or as a real estate salesman, if all such service performed by such individual for such person is performed for remuneration solely by way of commission.

(10) Volunteer ski patrollers.

(11) Officials of athletic contests involving secondary schools, as defined in section 33-119, Idaho Code.

History:

[72-212, added 1971, ch. 124, sec. 3, p. 422; am. 1972, ch. 20, sec. 1, p. 26; am. 1972, ch. 186, sec. 1, p. 473; am. 1974, ch. 94, sec. 1, p. 1193; am. 1976, ch. 285, sec. 1, p. 985; am. 1979, ch. 132, sec. 1, p. 426; am. 1981, ch. 190, sec. 2, p. 336; am. 1982, ch. 176, sec. 1, p. 464; am. 1982, ch. 244, sec. 1, p. 631; am. 1994, ch. 293, sec. 14, p. 926; am. 1996, ch. 194, sec. 4, p. 608; am. 1997, ch. 230, sec. 1, p. 671; am. 1999, ch. 214, sec. 1, p. 572; am. 2000, ch. 164, sec. 1, p. 414; am. 2006, ch. 231, sec. 2, p. 688; am. 2014, ch. 347, sec. 1, p. 868; am. 2025, ch. 67, sec. 2, p. 321.]
Idaho Code § 72-229 — Idaho Code / Title 72 / Chapter 2 / Section 72-229
72-229 SURETY ESTOPPED TO DENY COVERAGE.
Status: in_force

72-229. Surety estopped to deny coverage. (1) Notwithstanding the provisions of sections 72-204 and 72-205, Idaho Code, a surety which issues to an employer a policy of workers' compensation insurance and collects a premium based upon moneys paid or to be paid a worker, or a self-insured employer which receives consideration from a worker to cover the cost of workers' compensation coverage, shall not be permitted to plead and raise the defense that the worker, at the time of the occurrence of the industrial accident or manifestation of the occupational disease, was an independent contractor and not an employee of the surety's insured employer or of the self-insured employer.

(2) In the event that at the time of the industrial accident or manifestation of an occupational disease the worker has obtained security for payment of compensation as provided under this law, the provisions of subsection (1) of this section shall not apply.

(3) Nothing in this section shall be construed to negate any prohibition contained in section 72-318, Idaho Code.

History:

[72-229, added 1992, ch. 193, sec. 1, p. 602.]
Idaho Code § 72-1314 — Idaho Code / Title 72 / Chapter 13 / Section 72-1314
72-1314 CONTRIBUTIONS.
Status: in_force

72-1314. Contributions. "Contributions" means the payments required to be paid into the employment security fund by any covered employer pursuant to sections 72-1349 through 72-1353, Idaho Code.

History:

[72-1314, added 1947, ch. 269, sec. 14, p. 793; am. 1949, ch. 144, sec. 14, p. 252; am. 1976, ch. 207, sec. 2, p. 754; am. 1980, ch. 264, sec. 1, p. 683; am. 1998, ch. 1, sec. 14, p. 10.]
Idaho Code § 72-417 — Idaho Code / Title 72 / Chapter 4 / Section 72-417
72-417 MAXIMUM TOTAL PAYMENT.
Status: in_force

72-417. Maximum total payment. The maximum weekly income benefits payable for all beneficiaries in case of death shall not exceed sixty per cent (60%) of the average weekly wage of the deceased as calculated under section 72-419, subject to the maximum limits in section 72-416. The classes of beneficiaries specified in paragraphs (1), (2) and (3) of section 72-413, shall have priority over all other beneficiaries in the apportionment of income benefits. If the provisions of said paragraphs should prevent payment to other beneficiaries of the income benefits to the full extent otherwise provided in section 72-413, the gross remaining amount of income benefits payable to such other beneficiaries shall be apportioned by class, proportionate to the interest of each class in the remaining amount. The dependents specified in paragraph (4) of section 72-410, shall be considered to be in one (1) class and those specified in paragraph (5) of said section, in another class.

History:

[72-417, added I.C., sec. 72-417, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1433 — Idaho Code / Title 72 / Chapter 14 / Section 72-1433
72-1433 FAILURE OF CITY OR FIRE DISTRICT TO MAKE PAYMENT — EFFECT.
Status: in_force

72-1433. Failure of city or fire district to make payment — Effect. In event any city or fire district of this state shall fail to contribute to the public employee retirement system board for any cause whatever, the provisions of this chapter shall apply to and be available for the payment of benefits to firefighters employed by such municipality or subdivision if the contribution required of such city or fire district shall have been, in fact, paid from any source whatever. In the event that any city or fire district shall eliminate its paid fire department, the city or fire district shall continue to make its contribution prescribed by section 72-1432, Idaho Code, necessary to fund the payment of benefits vested in any paid firefighter, or then being paid to any retired firefighter or beneficiary, of such city or fire district.

History:

[(72-1433) 1945, ch. 76, sec. 13, p. 112; am. 1976, ch. 273, sec. 5, p. 926; am. 1980, ch. 50, sec. 12, p. 85; 1990, am. and redesignated, ch. 231, sec. 88, p. 653.]
Idaho Code § 72-305 — Idaho Code / Title 72 / Chapter 3 / Section 72-305
72-305 CLAIMS SERVICES AND MEDICAL SUPERVISION.
Status: in_force

72-305. Claims services and medical supervision. Each surety shall provide prompt claims services through its own adjusting offices or officers located within the state, or by independent, licensed, resident adjusters.

The surety shall provide medical supervision of cases from its insureds through medical consultants located within the state or near enough to provide prompt and continuous service.

History:

[72-305, added I.C., sec. 72-305, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1301 — Idaho Code / Title 72 / Chapter 13 / Section 72-1301
72-1301 SHORT TITLE.
Status: in_force

72-1301. Short title. This act shall be known as the "Employment Security Law."

History:

[72-1301, added 1947, ch. 269, sec. 1, p. 793; am. 1949, ch. 144, sec. 1, p. 252; am. 1998, ch. 1, sec. 1, p. 6.]
Idaho Code § 72-514 — Idaho Code / Title 72 / Chapter 5 / Section 72-514
72-514 ASSISTANTS.
Status: in_force

72-514. Assistants. The commission shall have the power to employ during its pleasure such additional officers, experts, engineers, statisticians, accountants, inspectors, clerks and employees as it may deem necessary to carry out the provisions of this law or to perform the duties and exercise the powers conferred by law upon the commission.

History:

[72-514, added I.C., sec. 72-514, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-322 — Idaho Code / Title 72 / Chapter 3 / Section 72-322
72-322 ASSIGNED RISK.
Status: in_force

72-322. Assigned risk. The director of the department of insurance, after consultation with sureties authorized to issue worker's compensation policies and guaranty contracts in this state, may put into effect a reasonable system for the equitable apportionment among such sureties of applicants for such policies or guaranty contracts who are in good faith entitled to but are unable to procure the same through ordinary methods. Such system shall be so drawn as to guarantee that such an applicant, if not in default on worker's compensation premiums, shall, following his application to the assigned risk system and tender of required premium, be covered by worker's compensation insurance or his coverage guaranteed. When any such system has been approved, all such carriers shall subscribe thereto and participate therein. Assignment shall be in such manner that, as far as practicable, no surety shall be assigned a larger proportion of compensation premiums under assigned policies during any calendar year than that which the total of compensation premiums written in the state by such surety during the preceding year bears to the total compensation premiums written in the state by all such sureties during the preceding calendar year. Provided however, that domestic reciprocal insurers which insure only worker's compensation risks shall be exempt from participation in this system. Premium charges for the assigned risk plan shall not be excessive, inadequate, nor unfairly discriminatory and shall produce sufficient revenue to make the plan self-sustaining and self-supporting.

History:

[72-322, added 1971, ch. 124, sec. 3, p. 422; am. 1996, ch. 220, sec. 2, p. 724; am. 1996, ch. 305, sec. 4, p. 1003.]
Idaho Code § 72-426 — Idaho Code / Title 72 / Chapter 4 / Section 72-426
72-426 THE WHOLE MAN — A PERIOD OF FIVE HUNDRED WEEKS.
Status: in_force

72-426. The whole man — A period of five hundred weeks. The "whole man" for purposes of computing disability evaluation of scheduled or unscheduled permanent injury (bodily loss or losses or loss of use) for conversion to scheduled income benefits, shall be a deemed period of disability of five hundred (500) weeks.

History:

[72-426, added I.C., sec. 72-426, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-210 — Idaho Code / Title 72 / Chapter 2 / Section 72-210
72-210 EMPLOYER'S FAILURE TO INSURE LIABILITY.
Status: in_force

72-210. Employer's failure to insure liability. If an employer fails to secure payment of compensation as required by this act, an injured employee, or one contracting an occupational disease, or his dependents or legal representative in case death results from the injury or disease, may claim compensation under this law and shall be awarded, in addition to compensation, an amount equal to ten per cent (10%) of the total amount of his compensation together with costs, if any, and reasonable attorney's fees if he has retained counsel.

History:

[72-210, added I.C., sec. 72-210, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1024 — Idaho Code / Title 72 / Chapter 10 / Section 72-1024
72-1024 EFFECT OF AWARD ON PROBATION AND PAROLE OF OFFENDER.
Status: in_force

72-1024. Effect of award on probation and parole of offender. (1) When placing any convicted person on probation, the court may set as a condition of probation the payment to the account of an amount equal to any benefits paid from the account to or for the benefit of a victim or a victim's dependents. The court may set a repayment schedule and modify it as circumstances change.

(2) Payment of the debt may be made a condition of parole subject to modification based on a change in circumstances.

History:

[72-1024, added 1986, ch. 337, sec. 1, p. 833; am. 1987, ch. 226, sec. 3, p. 481; am. 1997, ch. 112, sec. 2, p. 274.]
Idaho Code § 72-525 — Idaho Code / Title 72 / Chapter 5 / Section 72-525
72-525 CIVIL ACTION FOR COLLECTION OF PREMIUM TAX — DUTIES OF ATTORNEY GENERAL.
Status: in_force

72-525. Civil action for collection of premium tax — Duties of attorney general. If any surety required to make payment under the provisions of this law shall fail, for a period of ten (10) days after such payment is due as provided by section 72-523, [Idaho Code,] to pay into the state treasury to be deposited in the industrial administration fund the amount due, it shall be the duty of the attorney general to bring a civil action in the name of the state in the proper court to collect the amount due, and the amount collected shall be paid into the state treasury to be deposited in the industrial administration fund.

History:

[72-525, added I.C., sec. 72-525, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-450 — Idaho Code / Title 72 / Chapter 4 / Section 72-450
72-450 RETRAINING.
Status: in_force

72-450. Retraining. Following a hearing upon a motion of the employer, the employee, or the commission, if the commission deems a permanently disabled employee, after the period of recovery, is receptive to and in need of retraining in another field, skill or vocation in order to restore his earning capacity, the commission may authorize or order such retraining and during the period of retraining or any extension thereof, the employer shall continue to pay the disabled employee, as a subsistence benefit, temporary total or temporary partial disability benefits as the case may be. The period of retraining shall be fixed by the commission but shall not exceed fifty-two (52) weeks unless the commission, following application and hearing, deems it advisable to extend the period of retraining, in which case the increased period shall not exceed fifty-two (52) weeks. An employer and employee may mutually agree to a retraining program without the necessity of a hearing before the commission.

History:

[72-450, as added by 1974, ch. 132, sec. 6, p. 1329; am. 1978, ch. 264, sec. 14, p. 586; am. 1997, ch. 274, sec. 14, p. 813.]
Idaho Code § 72-735 — Idaho Code / Title 72 / Chapter 7 / Section 72-735
72-735 ENFORCEMENT OF AWARD — FILING IN DISTRICT COURT — DUTY OF COURT TO ENTER JUDGMENT.
Status: in_force

72-735. Enforcement of award — Filing in district court — Duty of court to enter judgment. (1) In the event of default in payment of compensation due under an award and on or after the 30th day from the date upon which compensation became due, any party in interest may file in the district court for the county in which the injury or disease occurred if such occurred within the state, otherwise in the district court for the county in which the employer resides, a certified copy of the decision of the commission awarding compensation from which no appeal has been taken within the time allowed therefor, or a certified copy of the memorandum of agreement approved by the commission, and thereupon the court without notice shall render a decree or judgment in accordance therewith and cause the parties to be notified thereof.

(2) In case the employer maintains no place of business in this state, he shall be deemed to have appointed the secretary of state his agent for the purpose of acceptance of notice of entry of such decree or judgment and the secretary of state shall take reasonable steps to give actual notice thereof to the employer.

(3) The fee required to be paid to the clerk of the district court for the filing of the petition or entry of such decree or judgment and for any enforcement procedure thereupon shall be the same as that provided by law for appeals to the district court from inferior tribunals.

History:

[72-735, added I.C., sec. 72-735, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1315A — Idaho Code / Title 72 / Chapter 13 / Section 72-1315A
72-1315A COST REIMBURSEMENT EMPLOYER.
Status: in_force

72-1315A. Cost reimbursement employer. "Cost reimbursement employer" means a covered employer who is eligible and elects to reimburse the fund for proportionate benefit costs in lieu of contributions as provided in sections 72-1349A and 72-1349B, Idaho Code.

History:

[72-1315A, added I.C., sec. 72-1315A, as added by 1971, ch. 142, sec. 3, p. 595; am. 1975, ch. 126, sec. 1, p. 259; am. 1980, ch. 264, sec. 2, p. 683; am. 1998, ch. 1, sec. 16, p. 11.]
Idaho Code § 72-1348 — Idaho Code / Title 72 / Chapter 13 / Section 72-1348
72-1348 STATE EMPLOYMENT SECURITY ADMINISTRATIVE AND REIMBURSEMENT FUND.
Status: in_force

72-1348. State employment security administrative and reimbursement fund. (1) There is created in the state treasury the "state employment security administrative and reimbursement fund." Notwithstanding the provisions of sections 72-1346 and 72-1347, Idaho Code, the fund shall consist of:

(a) All penalties and all interest on judgments or accounts secured by liens collected pursuant to the provisions of sections 72-1347A and 72-1354 through 72-1364, Idaho Code, but only after such interest and penalties have been deposited in the clearing account and are thereafter transferred to this fund in such amounts as, in the discretion of the director, will leave a sufficient balance of interest and penalties in the clearing account to pay refunds; and

(b) Reed act moneys appropriated for the purchase of land and buildings pursuant to section 72-1346(5), Idaho Code.

(2) Moneys referred to in subsection (1)(a) of this section are perpetually appropriated to the director and may be used upon written authorization of the board of examiners for any lawful purpose, including, but not limited to:

(a) As a revolving fund to cover expenditures for which federal funds have been duly requested but not yet received, subject to reimbursement upon receipt of the federal funds;

(b) For the payment of costs of administration including costs not validly chargeable against federal grants;

(c) For the payment of refunds of penalties pursuant to section 72-1357, Idaho Code; and

(d) For the purchase of land and buildings for the purpose of providing office space for the department.

(3) Moneys referred to in subsection (1)(b) of this section may be used by the department to acquire for and in the name of the state by term purchase agreement lands and buildings for office space for the department at such places as the director finds necessary. An agreement made for the purchase of premises pursuant to this subsection shall be subject to the approval of the attorney general as to form and title.

Premises purchased pursuant to this section shall be used for the department or, if it is desirable to move the department, similar space will be furnished by the state to the department without further payment therefor by the United States.

History:

[72-1348, added 1947, ch. 269, sec. 48, p. 793; am. 1949, ch. 144, sec. 48, p. 252; am. 1951, ch. 235, sec. 3, p. 472; am. 1957, ch. 157, sec. 2, p. 267; am. 1998, ch. 1, sec. 61, p. 43; am. 2004, ch. 24, sec. 3, p. 36; am. 2018, ch. 47, sec. 5, p. 123.]
Idaho Code § 72-510 — Idaho Code / Title 72 / Chapter 5 / Section 72-510
72-510 PAYMENT OF EXPENSES.
Status: in_force

72-510. Payment of expenses. The commission shall make such expenditures as may be necessary for the adequate administration of this law, including salaries, other personal services, actual and necessary traveling and other expenses and disbursements of the members of the commission, its officers and employees, incurred while on official business, either within or without the state, office rent, the purchase and rental of vehicles, books, periodicals, office equipment and supplies, printing and binding, cost of membership in official organizations, attendance at meetings and conventions and for all other purposes concerned with subject matters cognizable within this law. All expenditures of the commission, unless otherwise provided in this law, shall be paid out of the industrial administration fund after approval by the board of examiners.

History:

[72-510, added I.C., sec. 72-510, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-214 — Idaho Code / Title 72 / Chapter 2 / Section 72-214
72-214 REVOCATION OF ELECTION.
Status: in_force

72-214. Revocation of election. An election of coverage may be revoked by a declaration in writing of the employer and his surety filed with the commission. The effective date of such revocation shall be ten (10) days from the date of its filing, unless such declaration fixes a more remote date.

The cancelation of coverage by a surety shall revoke an election of coverage theretofore made, unless before the effective date of such cancelation the employer files substitute security, supplemented by the new surety's consent to such election.

History:

[72-214, added I.C., sec. 72-214, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1375 — Idaho Code / Title 72 / Chapter 13 / Section 72-1375
72-1375 PROTECTION OF RIGHTS AND BENEFITS.
Status: in_force

72-1375. Protection of rights and benefits. (1) Any agreement to waive, release, or commute any right to benefits or other rights under this chapter shall be void. Any agreement by any individual performing services for a covered employer to pay all or any portion of any contributions or penalties required under this chapter from such employer, shall be void. No covered employer shall directly or indirectly make or require or accept any deduction from wages to finance the contributions required from him, require or accept any waiver of any right under this chapter by any individual rendering service for him, discriminate in regard to the hiring or tenure of work or any term or condition of work of any individual on account of his claiming benefits under this chapter, or in any manner obstruct or impede the claiming of benefits. Any employer or officer or agent of an employer who violates any provision of this subsection shall, for each offense, be guilty of a misdemeanor.

(2) No individual claiming benefits shall be charged fees or costs of any kind in any proceeding under this chapter by the commission, the director, any of its or his employees or representatives, or by any court or any officer thereof, except that a court may assess costs if the court determines that the proceedings have been instituted or continued without reasonable ground. Any individual claiming benefits in any proceeding before the department, the commission, or a court may be represented by counsel or other duly authorized agent. Any person who violates any provision of this subsection shall, for each such offense, be guilty of a misdemeanor.

(3) Any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this chapter shall be void; and such rights to benefits shall be exempt from levy, execution, attachment, or an order for the payment of attorney's fees. Benefits received by any individual, so long as they are not mingled with other funds of the recipient, shall be exempt from any remedy whatsoever for the collection of debts. Any waiver of any exemption provided for in this subsection shall be void.

(4) The provisions of this section shall not apply to any action taken pursuant to section 72-1365(2), Idaho Code.

History:

[72-1375, added 1947, ch. 269, sec. 75, p. 793; am. 1949, ch. 144, sec. 75, p. 252; am. 1951, ch. 235, sec. 6, p. 472; am. 1982, ch. 326, sec. 12, p. 830; am. 1998, ch. 1, sec. 93, p. 89.]
Idaho Code § 72-1355 — Idaho Code / Title 72 / Chapter 13 / Section 72-1355
72-1355 COLLECTION BY SUIT.
Status: in_force

72-1355. Collection by suit. (1) Civil actions in the district court may be brought to collect any amount due under the employment security law of this state or any other state or the federal government in the same manner provided by law for collection of debt. Any person found liable for any amount due under this chapter shall pay the costs of such action. No proceeding or action shall be maintained and no writ or process shall be issued by any court which has the purpose or effect of delaying the collection of any amounts due under this chapter or substituting any collection procedure for those prescribed in this chapter.

(2) Any person who fails to comply with section 72-1349 or 72-1349A, Idaho Code, for a period of thirty (30) days or more may be enjoined by the district court of any county in which such person does business from carrying on his business while such delinquency continues.

(3) All proceedings in the courts are to be brought by the director in the name of the state of Idaho.

History:

[72-1355, added 1947, ch. 269, sec. 55, p. 793; am. 1949, ch. 144, sec. 55, p. 252; am. 1998, ch. 1, sec. 71, p. 61.]
Idaho Code § 72-521 — Idaho Code / Title 72 / Chapter 5 / Section 72-521
72-521 STATE TREASURER CUSTODIAN OF FUND — DUTIES.
Status: in_force

72-521. State treasurer custodian of fund — Duties. The state treasurer shall be custodian of the industrial administration fund. He shall give a separate and an additional bond in an amount and with sureties approved by the commissioner [director] of [the department of] insurance, conditioned for the faithful performance of his duty as custodian of this fund.

History:

[72-521, added I.C., sec. 72-521, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-103 — Idaho Code / Title 72 / Chapter 1 / Section 72-103
72-103 TEMPORARY AND PROFESSIONAL EMPLOYERS.
Status: in_force

72-103. Temporary and professional employers. (1) So long as the temporary or professional employer, or work site employer, has worker's compensation insurance covering an injured worker, or is a qualified self-insurer covering an injured worker under this title:

(a) The work site employer shall have all of the protections and immunities granted any other employer by this title and shall not be regarded as a third party under section 72-223, Idaho Code.

(b) The temporary or professional employer shall have all of the protections and immunities granted any other employer by this title and shall not be regarded as a third party under section 72-223, Idaho Code, if it exercised the right of control sufficient to be an employer as defined in section 72-102, Idaho Code, and insures its worker's compensation liability accordingly.

(2) Whenever the parties to a temporary or professional employer arrangement contemplated by subsection (1) of this section comply with that subsection, no penalties under the worker's compensation law for being uninsured shall apply to the temporary or professional employer, or the work site employer, and no violation of any provision of title 41, Idaho Code, shall occur.

(3) Whenever there is a temporary or professional employer arrangement as contemplated by subsection (1) of this section, the parties to such arrangement shall have the option to determine for themselves, in writing, whether the temporary or professional employer or the work site employer will be the party to secure liability as required by section 72-301, Idaho Code, and the party so obligated to secure such liability may do so in any manner permitted by this title. In the event that the parties to such an arrangement do not exercise the option provided in this subsection, the obligation to secure such liability shall be with the temporary or professional employer.

History:

[72-103, added 1997, ch. 130, sec. 2, p. 397.]
Idaho Code § 72-522 — Idaho Code / Title 72 / Chapter 5 / Section 72-522
72-522 DEPOSIT AND INVESTMENT OF FUND — INTEREST.
Status: in_force

72-522. Deposit and investment of fund — Interest. The state treasurer shall deposit or, on order of the commission, invest any portion of the industrial administration 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:

[72-522, added I.C., sec. 72-522, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-309 — Idaho Code / Title 72 / Chapter 3 / Section 72-309
72-309 INSURANCE CONTRACT DEEMED REFORMED.
Status: in_force

72-309. Insurance contract deemed reformed. Every such policy, contract or bond shall be deemed to be made subject to the provisions of this law and, if inconsistent with this law, shall be deemed to be reformed to conform to the provisions of this law.

History:

[72-309, added I.C., sec. 72-309, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1502 — Idaho Code / Title 72 / Chapter 15 / Section 72-1502
72-1502 MEMBERS.
Status: in_force

72-1502. Members. The president pro tempore of the senate, the speaker of the house of representatives, and the minority leaders of the senate and the house of representatives shall each designate one (1) member of the commission and the state chairmen of the two (2) largest political parties, determined by the vote cast for governor in the last gubernatorial election, shall each designate one (1) member of the commission. Appointing authorities should give consideration to achieving geographic representation in appointments to the commission. If an appointing authority does not select the members within fifteen (15) calendar days following the secretary of state's order to form the commission, such members shall be appointed by the supreme court.

Should a vacancy on the commission occur during the tenure of a commission, the secretary of state shall issue an order officially recognizing such vacancy. The vacancy shall be filled by the original appointing authority within fifteen (15) days of the order. Should the original appointing authority fail to make the appointment within fifteen (15) days, the vacancy shall be filled by the supreme court.

No person may serve on the commission who:

(1) Is not a registered voter of the state at the time of selection; or

(2) Is or has been within one (1) year a registered lobbyist; or

(3) Is or has been within two (2) years prior to selection an elected official or elected legislative district, county or state party officer. The provisions of this subsection do not apply to the office of precinct committeeperson.

A person who has served on a commission for reapportionment shall be precluded from serving in either house of the legislature for five (5) years following such service on the commission and shall be precluded from serving on a future commission for reapportionment unless the commission is reconstituted because a court of competent jurisdiction has invalidated a plan of the commission and the commission is required to meet to complete a reapportionment or redistricting plan. This limitation on serving on a future commission for reapportionment shall apply on and after January 1, 2001.

History:

[72-1502, added 1996, ch. 175, sec. 1, p. 562; am. 2009, ch. 252, sec. 1, p. 770.]
Idaho Code § 72-1325 — Idaho Code / Title 72 / Chapter 13 / Section 72-1325
72-1325 PERSON.
Status: in_force

72-1325. Person. "Person" means any individual and any other entity recognized by Idaho law, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor of any of the foregoing, or the legal representative of a deceased person.

History:

[72-1325, added 1947, ch. 269, sec. 25, p. 793; am. 1949, ch. 144, sec. 25, p. 252; am. 1998, ch. 1, sec. 34, p. 20.]
Idaho Code § 72-1319 — Idaho Code / Title 72 / Chapter 13 / Section 72-1319
72-1319 ELIGIBLE EMPLOYER.
Status: in_force

72-1319. Eligible employer. (1) "Eligible employer" means a covered employer who has completed a qualifying period as defined in subsection (2) of this section and who has filed all payroll reports required, has paid, on or before the cutoff date, all contributions and penalties due, and has established a record of accumulated contributions in excess of benefits charged to his account. For the purposes of this section, delinquencies of a minor nature may be disregarded if the director is satisfied that such covered employer has acted in good faith and that forfeiture of a reduced taxable wage rate because of such minor delinquency would be inequitable.

(2) "Qualifying period" shall be the period of three (3) consecutive years ending on the computation date in which, during all of said years, the employer shall be subject to the requirements of this chapter, except that a new employer shall have a qualifying period of one (1) year ending on the computation date in which, during all of said year, the employer shall be subject to the requirements of this chapter.

(3) Any employer who ceases to have covered employment for a period of six (6) consecutive quarters or more shall complete another qualifying period to be eligible for consideration for a reduced contribution rate.

History:

[72-1319, added 1947, ch. 269, sec. 19, p. 793; am. 1949, ch. 144, sec. 19, p. 252; am. 1951, ch. 236, sec. 4, p. 482; am. 1955, ch. 18, sec. 2, p. 20; am. 1957, ch. 158, sec. 1, p. 274; am. 1963, ch. 314, sec. 2, p. 841; am. 1967, ch. 117, sec. 6, p. 233; am. 1991, ch. 119, sec. 2, p. 249; am. 1998, ch. 1, sec. 22, p. 17; am. 2021, ch. 243, sec. 2, p. 752; am. 2025, ch. 29, sec. 12, p. 114.]
Idaho Code § 72-1330B — Idaho Code / Title 72 / Chapter 13 / Section 72-1330B
72-1330B WORKPLACE MISCONDUCT.
Status: in_force

72-1330B. WORKPLACE MISCONDUCT. (1) "Workplace misconduct" means conduct in connection with employment that willfully disregards the employer's interest, willfully violates the employer's reasonable rules, or disregards a standard of behavior that the employer has a right to expect of its employees.

(2) A claimant's conduct disregards a standard of behavior the employer has a right to expect of its employees when the conduct falls below the standard of behavior expected by the employer and the employer's expectation was objectively reasonable. There is no requirement that the claimant's conduct be willful, intentional, or deliberate. The claimant's subjective state of mind is not a relevant factor in determining workplace misconduct pursuant to this subsection.

(3) An employer's expectation shall be considered objectively reasonable when it is communicated to the employee or flows naturally from the employment relationship. An expectation that flows naturally need not be communicated to an employee to be considered objectively reasonable.

(4) Mere inefficiency, unsatisfactory conduct, inadvertencies, isolated instances of ordinary negligence, good faith errors in judgment or discretion, or failure to meet the performance expectations of the employer because of inability or incapacity shall not be considered misconduct connected with employment.

(5) Except as provided in section 72-1366(5), Idaho Code, conduct involving personal, nonjob-related behavior occurring outside the workplace shall not be considered workplace misconduct in connection with employment.

History:

[(72-1330B) 72-1330A, added 2025, ch. 29, sec. 17, p. 118; am. and redesig. 2026, ch. 251, sec. 36, p. 1090.]
Idaho Code § 72-1712 — Idaho Code / Title 72 / Chapter 17 / Section 72-1712
72-1712 CONFIDENTIALITY OF INFORMATION.
Status: in_force

72-1712. Confidentiality of information. (1) All information, interviews, reports, statements, memoranda or test results, written or otherwise, received through a substance abuse testing program shall be kept confidential, and are intended to be used only for an employer's internal business use; or in a proceeding related to any action taken by or against an employer under section 72-1707, 72-1708 or 72-1711, Idaho Code, or other dispute between the employer and the employee or applicant; or as required to be disclosed by the United States department of transportation law or regulation or other federal law; or as required by service of legal process.

(2) The information described in subsection (1) of this section shall be the property of the employer.

(3) An employer, laboratory, medical review officer, employee assistance program, drug or alcohol rehabilitation program and their agents, who receive or have access to information concerning test results shall keep the information confidential, except as provided in subsection (4) of this section.

(4) Nothing in this chapter prohibits an employer from using information concerning an employee or job applicant's substance abuse test results in a lawful manner with respect to that employee or applicant as provided in chapter 2, title 44, Idaho Code.

History:

[72-1712, added 1997, ch. 126, sec. 1, p. 379; am. 2003, ch. 233, sec. 12, p. 597.]
Idaho Code § 72-1005 — Idaho Code / Title 72 / Chapter 10 / Section 72-1005
72-1005 REHABILITATION OF VICTIMS.
Status: in_force

72-1005. Rehabilitation of victims. The commission shall refer victims who have been disabled through criminally injurious conduct and who are receiving benefits under this chapter to an appropriate treatment facility or program, including mental health counseling and care. If the referral is to the division of vocational rehabilitation, the division shall provide for the vocational rehabilitation of the victims under its rehabilitation programs to the extent funds are available under such program.

History:

[72-1005, added 1986, ch. 337, sec. 1, p. 827.]
Idaho Code § 72-1425 — Idaho Code / Title 72 / Chapter 14 / Section 72-1425
72-1425 WORKERS' COMPENSATION LAW NOT REPEALED.
Status: in_force

72-1425. Workers' compensation law not repealed. No provision contained in this chapter shall be deemed to operate as either a repeal or modification of any provision of the Workers' Compensation Law of this state, except as hereinafter specifically set forth.

History:

[(72-1425) 1945, ch. 76, sec. 10, p. 112; am. 1980, ch. 50, sec. 9, p. 84; 1990, redesignated, ch. 231, sec. 84, p. 652; am. 1993, ch. 350, sec. 11, p. 1306.]
Idaho Code § 72-1370 — Idaho Code / Title 72 / Chapter 13 / Section 72-1370
72-1370 DISTRIBUTION OF BENEFIT PAYMENTS UPON DEATH.
Status: in_force

72-1370. Distribution of benefit payments upon death. Whenever a benefit claimant dies, having completed a compensable period prior to his death, benefits due the deceased claimant at the time of death shall be payable, without administration, to the surviving spouse, if any, or, if there be no surviving spouse, to the dependent child or children.

History:

[72-1370, added 1947, ch. 269, sec. 70, p. 793; am. 1949, ch. 144, sec. 70, p. 252; am. 1951, ch. 104, sec. 16, p. 233; am. 1998, ch. 1, sec. 89, p. 88.]
Idaho Code § 72-1014 — Idaho Code / Title 72 / Chapter 10 / Section 72-1014
72-1014 EVIDENCE OF CONDITION.
Status: in_force

72-1014. Evidence of condition. (1) The commission may require the claimant to supplement the application with any reasonably available medical reports or other documents relating to the injury or condition for which compensation is claimed. Failure to provide the requested supporting documents or reports may result in the denial of the claimant's application for compensation or claim for payment. Health care providers are authorized to submit directly to the commission, pursuant to the claimant's original release as provided in the application for compensation, any information that is required to support a claimant's application or that is necessary to process a claim for payment.

(2) If the physical or mental condition of a victim or claimant is material to a claim, the commission may order the victim or claimant to submit from time to time to an examination by a physician or other licensed health professional or may order an autopsy of a deceased victim. The commission shall pay for such examination or autopsy. The order shall specify the time, place, manner, conditions, and scope of the examination or autopsy and the person by whom it is to be made and shall require the person to file with the commission a detailed written report of the examination or autopsy. The report shall set out his findings, including results of all tests made, diagnoses, prognoses, and other conclusions and reports of earlier examinations of the same conditions. On request of the person examined, the commission shall furnish a copy of the report to him. If the victim is deceased, the commission, on request, shall furnish a copy of the report to the claimant.

History:

[72-1014, added 1986, ch. 337, sec. 1, p. 829; am. 2002, ch. 136, sec. 5, p. 376.]