Idaho Code § 72-1360 — Idaho Code / Title 72 / Chapter 13 / Section 72-1360
72-1360 LIENS.
Status: in_force

72-1360. Liens. (1) Upon the failure of any person to pay any amount when due under this chapter, including the failure to repay overpayments as that term is defined in section 72-1369, Idaho Code, the director may file with the office of the secretary of state, as provided in chapter 19, title 45, Idaho Code, a notice of lien.

(2) Upon delivery to the secretary of state, the notice of lien shall be filed and maintained in accordance with chapter 19, title 45, Idaho Code. When such notice is duly filed, all amounts due shall constitute a lien upon the entire interest, legal or equitable, in any property of such person, real or personal, tangible or intangible, not exempt from execution, situated in the state. Such lien may be enforced by the director or by any sheriff of the various counties in the same manner as a judgment of the district court duly docketed and the amount secured by the lien shall bear interest at the rate of one and one-half (1 1/2) times the rate computed for judgments pursuant to section 28-22-104(2), Idaho Code, in effect on January 1 of the year in which the lien is filed, rounded up to the nearest one-eighth percent (1/8%). The foregoing remedy shall be in addition to all other remedies provided by law. The amount of interest collected pursuant to this section may be compromised at the discretion of the director when such compromise is in the best interest of the department.

(3) In any suit or action involving the title to real or personal property against which the state has a perfected lien, the state shall be made a party to such suit or action.

History:

[72-1360, added 1947, ch. 269, sec. 60, p. 793; am. 1949, ch. 144, sec. 60, p. 252; am. 1963, ch. 316, sec. 5, p. 864; am. 1976, ch. 191, sec. 2, p. 707; am. 1989, ch. 57, sec. 5, p. 82; am. 1997, ch. 205, sec. 6, p. 615; am. 1998, ch. 1, sec. 77, p. 64; am. 2005, ch. 5, sec. 12, p. 22.]
Idaho Code § 72-1402 — Idaho Code / Title 72 / Chapter 14 / Section 72-1402
72-1402 CONSTRUCTION.
Status: in_force

72-1402. Construction. The provisions of this chapter shall be liberally construed, with the object of promotion of justice and the welfare of the persons subject to its provisions.

History:

[(72-1402) 1945, ch. 76, sec. 20, p. 112; am. 1980, ch. 50, sec. 17, p. 87; 1990, redesignated, ch. 231, sec. 71, p. 648.]
Idaho Code § 72-1330A — Idaho Code / Title 72 / Chapter 13 / Section 72-1330A
72-1330A WILLFUL DEFINED.
Status: in_force

72-1330A. WILLFUL DEFINED. (1) As used in this chapter, "willful" or "willfully" means the making of a statement where:

(a) The person knew the statement to be false or acted with deliberate ignorance of, or reckless disregard for, the truth of the matter; or

(b) The person failed to disclose a material fact that the person knew or should have known was required to be disclosed.

(2) To be willful, an act must be intentional, not accidental. No proof of specific intent to defraud or violate the law is required.

History:

[72-1330A, added 2025, ch. 28, sec. 2, p. 87.]
Idaho Code § 72-324 — Idaho Code / Title 72 / Chapter 3 / Section 72-324
72-324 MANAGEMENT OF INDUSTRIAL SPECIAL INDEMNITY FUND.
Status: in_force

72-324. Management of industrial special indemnity fund. There is hereby created in the department of administration the office of manager of the industrial special indemnity fund, elsewhere in this chapter referred to as manager, whose duties shall be to administer the fund without liability on the part of the state or the manager beyond the amount of such fund. Among the powers of the manager shall be the power to evaluate, investigate, adjust claims made against the fund and make agreements, subject to the approval of the industrial commission, for compensation for injuries and occupational diseases in accordance with the provisions of this act, including the power to order payment from the fund for such medical, hospital and nursing care charges as injured persons or those suffering from occupational diseases may be entitled to from the fund.

The compensation of such manager shall be as provided in section 59-508, Idaho Code.

The manager shall be given notice of all applications, hearings and proceedings involving rights of the fund, and shall represent the fund in all proceedings brought to enforce a claim against it. The manager shall have the authority to employ such medical or other experts and to defray the expense thereof and of such witnesses as are reasonably necessary to administer, evaluate or defend the fund. The manager may also employ such employees as are necessary to assist in the administration of the fund. The manager may also employ legal counsel, or obtain legal counsel pursuant to section 72-330, Idaho Code, to represent and conduct on behalf of the fund all suits, actions and proceedings whatsoever involving the fund.

The manager may, in his official name, sue and be sued in all the courts of the state and before the industrial commission in all actions or proceedings arising out of anything done or offered in connection with the industrial special indemnity fund or business related thereto.

The industrial commission shall compute and collect the assessment provided by section 72-327, Idaho Code, and shall make quarterly reports to the fund of the same. The manager of the fund shall, each quarter of each year, prepare and file with the industrial commission and the state treasurer a report of all expenses of administration, legal expenses and payments from the fund, which reports will be kept on file and open to inspection by any interested person.

The director of the department of administration shall appoint the manager from a list of at least three (3) names provided by the industrial commission. The manager shall serve at the pleasure of the director of the department of administration.

History:

[72-324, added 1978, ch. 264, sec. 2, p. 577; am. 1997, ch. 206, sec. 1, p. 620.]
Idaho Code § 72-1105 — Idaho Code / Title 72 / Chapter 11 / Section 72-1105
72-1105 FUND ESTABLISHED — FINES — DISPOSITION.
Status: in_force

72-1105. Fund established — Fines — Disposition. (1) The peace officer and detention officer temporary disability fund is hereby created in the state treasury and shall be administered by the industrial commission for the purpose of providing a full rate of salary for any peace officer or detention officer who is injured while engaged in those activities as provided in section 72-1104, Idaho Code, and is thereby temporarily incapacitated from performing his or her duties. Moneys shall be paid into the fund as provided by law and shall consist of fines collected pursuant to subsection (2) of this section, appropriations, gifts, grants, donations and income from any other source. Moneys in the fund may be appropriated only for the purposes of this chapter, which shall include administrative expenses. The treasurer shall invest all idle moneys in the fund. Any interest earned on the investment of idle moneys shall be returned to the fund.

(2) In addition to any other fine that may be imposed upon each person found guilty of criminal activity, the court shall impose a fine in the amount of three dollars ($3.00) for each conviction or finding of guilt of each felony or misdemeanor count, for each conviction or finding of guilt of an infraction under section 18-8001 or 49-301, Idaho Code, or for each conviction or finding of guilt of a first-time infraction under section 23-604 or 23-949, Idaho Code, unless the court orders that such fine be waived only when the defendant is indigent and at the time of sentencing shows good cause for inability to pay and written findings to that effect are entered by the court.

(3) Notwithstanding the provisions of section 19-4705, Idaho Code, the fines imposed under this section shall be paid into the peace officer and detention officer temporary disability fund.

History:

[72-1105, added 2007, ch. 365, sec. 1, p. 1099; am. 2016, ch. 344, sec. 11, p. 996; am. 2018, ch. 189, sec. 4, p. 416; am. 2018, ch. 298, sec. 10, p. 714.]
Idaho Code § 72-1334 — Idaho Code / Title 72 / Chapter 13 / Section 72-1334
72-1334 PUBLICATIONS.
Status: in_force

72-1334. Publications. The director shall print for distribution to the public labor and workforce development information and any other material deemed relevant and shall furnish the same upon request.

History:

[72-1334, added 1947, ch. 269, sec. 34, p. 793; am. 1949, ch. 144, sec. 34, p. 252; am. 1998, ch. 1, sec. 44, p. 24.]
Idaho Code § 72-1369 — Idaho Code / Title 72 / Chapter 13 / Section 72-1369
72-1369 OVERPAYMENTS, CIVIL PENALTIES AND INTEREST — COLLECTION AND WAIVER.
Status: in_force

72-1369. Overpayments, civil penalties and interest — Collection and waiver. (1) Any person who received benefits to which he was not entitled under the provisions of this chapter or under an unemployment insurance law of any state or of the federal government shall be liable to repay the benefits, and the benefits shall, for the purpose of this chapter, be considered to be overpayments.

(2) Civil penalties. The director shall assess the following monetary penalties for each determination in which the claimant is found to have made a false statement, misrepresentation, or failed to report a material fact to the department:

(a) Twenty-five percent (25%) of any resulting overpayment for the first determination;

(b) Fifty percent (50%) of any resulting overpayment for the second determination; and

(c) One hundred percent (100%) of any resulting overpayment for the third and any subsequent determination.

(3) Any overpayment, civil penalty and/or interest that has not been repaid may, in addition to or alternatively to any other method of collection prescribed in this chapter, including the creation of a lien as provided by section 72-1360, Idaho Code, be collected with interest thereon at the rate prescribed in section 72-1360(2), Idaho Code. The director may also file a civil action in the name of the state of Idaho. In bringing such civil actions for the collection of overpayments, penalties and interest, the director shall have all the rights and remedies provided by the laws of this state, and any person adjudged liable in such civil action for any overpayments shall pay the costs of such action. A civil action filed pursuant to this subsection shall be commenced within five (5) years from the date of the final determination establishing liability to repay. Any judgment obtained pursuant to this section shall, upon compliance with the requirements of chapter 19, title 45, Idaho Code, become a lien of the same type, duration and priority as if it were created pursuant to section 72-1360, Idaho Code.

(4) Collection of overpayments and civil penalties.

(a) Overpayments, other than those resulting from a false statement, misrepresentation, or failure to report a material fact by the claimant, that have not been repaid or collected may, at the discretion of the director, be deducted from any future benefits payable to the claimant under the provisions of this chapter. Such overpayments not recovered within five (5) years from the date of the final determination establishing liability to repay may be deemed uncollectible.

(b) Overpayments resulting from a false statement, misrepresentation, or failure to report a material fact by the claimant that have not been recovered within eight (8) years from the date of the final determination establishing liability to repay may be deemed uncollectible.

(c) The civil penalty assessed pursuant to subsection (2) of this section shall be paid as follows:

(i) An amount totaling fifteen percent (15%) of the overpayment shall be paid into the employment security fund created in section 72-1346, Idaho Code; and

(ii) Any additional amounts collected shall be paid into the employment security administrative and reimbursement fund created in section 72-1348, Idaho Code.

(5) The director may waive the requirement to repay an overpayment, other than one resulting from a false statement, misrepresentation, or failure to report a material fact by the claimant, and interest thereon, if:

(a) The benefit payments were made solely as a result of department error or inadvertence and made to a claimant who could not reasonably have been expected to recognize the error; or

(b) Such payments were made solely as a result of an employer misreporting wages earned in a claimant's base period and made to a claimant who could not reasonably have been expected to recognize an error in the wages reported.

(6) Neither the director nor any of his agents or employees shall be liable for benefits paid to persons not entitled to the same under the provisions of this chapter if it appears that such payments have been made in good faith and that ordinary care and diligence have been used in the determination of the validity of the claim or claims under which such benefits have been paid.

(7) The director shall have discretion to compromise any or all of an overpayment, civil penalty, interest, or disqualification assessed under subsections (1) and (2) of this section and section 72-1366(12), Idaho Code, when the director finds it is in the best interest of the department.

History:

[72-1369, added 1947, ch. 269, sec. 69, p. 793; am. 1949, ch. 144, sec. 69, p. 252; am. 1973, ch. 89, sec. 3, p. 146; am. 1980, ch. 264, sec. 12, p. 699; am. 1983, ch. 146, sec. 8, p. 397; am. 1986, ch. 24, sec. 3, p. 76; am. 1990, ch. 353, sec. 4, p. 955; am. 1993, ch. 181, sec. 2, p. 462; am. 1997, ch. 205, sec. 8, p. 618; am. 1998, ch. 1, sec. 88, p. 86; am. 1999, ch. 101, sec. 3, p. 321; am. 2005, ch. 5, sec. 15, p. 29; am. 2010, ch. 114, sec. 6, p. 239; am. 2013, ch. 103, sec. 2, p. 245; am. 2015, ch. 195, sec. 1, p. 603; am. 2021, ch. 243, sec. 5, p. 759; am. 2025, ch. 28, sec. 5, p. 97.]
Idaho Code § 72-716 — Idaho Code / Title 72 / Chapter 7 / Section 72-716
72-716 RECORD OF PROCEEDINGS — SERVICE OF ORDER OR AWARD.
Status: in_force

72-716. Record of proceedings — Service of order or award. A decision of the commission together with the transcript of the evidence, findings of fact, rulings of law, award or order, and any other matter pertinent to the questions arising during the hearing shall be filed in the office of the commission. A copy of the decision shall be immediately sent to the parties by United States mail.

History:

[72-716, added I.C., sec. 72-716, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1101 — Idaho Code / Title 72 / Chapter 11 / Section 72-1101
72-1101 LEGISLATIVE INTENT.
Status: in_force

72-1101. Legislative intent. The purpose of this chapter is to provide a full salary to employees in certain dangerous occupations who have been injured on the job. The legislature finds that the rights and protections provided to peace officers and detention officers under this chapter constitute matters of statewide concern. Since these officers are employed in dangerous conditions, it is necessary that this chapter be applicable to all such officers wherever situated within the state of Idaho. In addition to the provisions of this chapter, state and local law enforcement agencies may provide additional monetary protections for their employees.

History:

[72-1101, added 2007, ch. 365, sec. 1, p. 1098.]
Idaho Code § 72-512 — Idaho Code / Title 72 / Chapter 5 / Section 72-512
72-512 REPORTS.
Status: in_force

72-512. Reports. The commission shall have the power and authority to publish and distribute at its discretion from time to time, in addition to its annual report, such further reports and bulletins covering its operation, proceedings and matters relative to its work as it may deem advisable.

History:

[72-512, added I.C., sec. 72-512, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1465 — Idaho Code / Title 72 / Chapter 14 / Section 72-1465
72-1465 DEATH BENEFITS — SPOUSE AND CHILDREN OF FIREFIGHTER DYING FROM CAUSES UNCONNECTED WITH DUTIES BUT DURING SERVICE AFTER TWENTY-FIVE YEARS.
Status: in_force

72-1465. Death benefits — Spouse and children of firefighter dying from causes unconnected with duties but during service after twenty-five years. (1) In the event a paid firefighter who shall have died from causes unconnected with said firefighter's official duties, but during the period of said firefighter's service, and left surviving a spouse or a spouse with the firefighter's surviving child or children, and who shall have completed twenty-five (25) years' active service as defined in subsection (H) of section 72-1403, Idaho Code, as a paid firefighter, said spouse, during his or her lifetime shall be paid from the account 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 said 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. The monthly sum shall vary annually according to the determination of the cost of living adjustment as set forth in section 72-1471, Idaho Code, and if he or she dies said monthly sum shall be paid to the firefighter's surviving child or children until they shall 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 a child or children, said firefighter's surviving child or children shall be entitled to receive the pension which said firefighter was entitled until they shall reach the age of eighteen (18) years or shall marry, whichever occurs first.

(2) Those benefits payable under the provisions of subsection (1) 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.

(3) 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:

[(72-1465) 72-1429M, as added by 1963, ch. 125, sec. 16, p. 358; am. 1973, ch. 105, sec. 7, p. 179; am. 1976, ch. 273, sec. 11, p. 933; am. 1980, ch. 50, sec. 28, p. 93; am. 1990, ch. 211, sec. 4, p. 475; 1990, am. and redesignated, ch. 231, sec. 104, p. 664; am. 1990, ch. 249, sec. 16, p. 717; am. 1991, ch. 27, sec. 5, p. 54; am. 1992, ch. 123, sec. 5, p. 405; am. 2006, ch. 19, sec. 7, p. 76.]
Idaho Code § 72-1316A — Idaho Code / Title 72 / Chapter 13 / Section 72-1316A
72-1316A EXEMPT EMPLOYMENT.
Status: in_force

72-1316A. Exempt employment. "Exempt employment" means service performed:

(1) By an individual in the employ of his spouse or child.

(2) By a person under the age of twenty-one (21) years in the employ of his father or mother.

(3) By an individual under the age of twenty-two (22) years who is enrolled as a student in a full-time program at an accredited nonprofit or public education institution for which credit at such institution is earned in a program that combines academic instruction with work experience. This subsection shall not apply to service performed in a program established at the request of an employer or group of employers.

(4) In the employ of the United States government or an instrumentality of the United States exempt under the constitution of the United States from the contributions imposed by this chapter.

(5) In the employ of a governmental entity in the exercise of duties:

(a) As an elected official;

(b) As a member of a legislative body, or a member of the judiciary, of a state or political subdivision thereof;

(c) As a member of the state national guard or air national guard;

(d) As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency;

(e) In a position that, pursuant to the laws of this state, is designated as: (i) a major nontenured policymaking or advisory position; or (ii) a policymaking or advisory position that ordinarily does not require more than eight (8) hours per week; or

(f) As an election official or election worker, including but not limited to a poll worker, an election judge, an election clerk or any other member of an election board, if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than one thousand dollars ($1,000).

(6) By an inmate of a correctional, custodial or penal institution, if such services are performed for or within such institution.

(7) In the employ of:

(a) A church or convention or association of churches; or

(b) An organization that is operated primarily for religious purposes and that is operated, supervised, controlled, or principally supported by a church, or convention or association of churches; or

(c) In the employ of an institution of higher education, if it is devoted primarily to preparation of a student for the ministry or training candidates to become members of a religious order; or

(d) By a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order.

(8) By a program participant in a facility that provides rehabilitation for individuals whose earning capacity is impaired by age, physical or mental limitation, or injury or provides remunerative work for individuals who, because of their impaired physical or mental capacity, cannot be readily absorbed into the labor market.

(9) By an individual receiving work relief or work training as part of an unemployment work relief program or as part of an unemployment work training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof.

(10) Service with respect to which unemployment insurance is payable under an unemployment insurance system established by an act of congress other than the social security act.

(11) As a student nurse in the employ of a hospital or nurses' training school by an individual who is enrolled and is regularly attending courses in a nurses' training school approved pursuant to state law, and service performed as an intern in the employ of a hospital by an individual who has completed a course in a medical school approved pursuant to state law.

(12) By an individual under the age of eighteen (18) years in the delivery or distribution of newspapers or shopping news not including delivery or distribution to any point for subsequent delivery or distribution.

(13) By an individual for a person as an insurance agent or as an insurance solicitor, if all such service performed by such individual for such person is performed for remuneration solely by way of commission.

(14) 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.

(15) Service covered by an election approved by the agency charged with the administration of any other state or federal unemployment insurance law, in accordance with an arrangement pursuant to section 72-1344, Idaho Code.

(16) In the employ of a school or college by a student who is enrolled and regularly attending classes at such school or college.

(17) In the employ of a hospital by a resident patient of such hospital.

(18) By a member of an AmeriCorps program.

(19) By an individual who is paid less than fifty dollars ($50.00) per calendar quarter for performing work that is not in the course of the employer's trade or business, or that does not promote or advance the trade or business of the employer, and who is not regularly employed by such employer to perform such service. For the purposes of this subsection, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if:

(a) On each of some twenty-four (24) days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer's trade or business; or

(b) Such individual was so employed by such employer in the performance of such service during the preceding calendar quarter.

(20) By an individual who is engaged in the trade or business of selling or soliciting the sale of consumer products in a private home or a location other than in a permanent retail establishment, provided the following criteria are met:

(a) Substantially all the remuneration, whether or not received in cash, for the performance of the services is directly related to sales or other output, including the performance of services, rather than to the number of hours worked; and

(b) The services performed by the individual are performed pursuant to a written contract between the individual and the person for whom the services are performed, and the contract provides that the individual shall not be treated as an employee for federal and state tax purposes.

Such exemption applies solely to the individual's engagement in the trade or business of selling or soliciting the sale of consumer products in a private home or location other than in a permanent retail establishment.

(21) By a person who operates a motor vehicle that: (a) such person owns or holds pursuant to a bona fide lease; and (b) is leased to a motor carrier as defined in 49 U.S.C. section 13102, pursuant to a written contract, and in no event will the motor carrier be determined to be the covered employer of such person or the covered employer of an employee of such person.

History:

[72-1316A, added 1977, ch. 179, sec. 4, p. 472, am. 1978, ch. 112, sec. 1, p. 233; am. 1979, ch. 110, sec. 1, p. 348; am. 1982, ch. 326, sec. 4, p. 810; am. 1993, ch. 119, sec. 2, p. 300; am. 1997, ch. 363, sec. 1, p. 1070; am. 1998, ch. 1, sec. 18, p. 14; am. 2005, ch. 5, sec. 2, p. 6; am. 2009, ch. 70, sec. 1, p. 204.; am. 2010, ch. 235, sec. 71, p. 605; am. 2013, ch. 261, sec. 1, p. 637; am. 2015, ch. 176, sec. 1, p. 575; am. 2025, ch. 29, sec. 10, p. 112.]
Idaho Code § 72-1501 — Idaho Code / Title 72 / Chapter 15 / Section 72-1501
72-1501 COMMISSION FOR REAPPORTIONMENT.
Status: in_force

72-1501. Commission for reapportionment. (1) A commission for reapportionment shall be organized, upon the order of the secretary of state, in the event that:

(a) A court of competent jurisdiction orders a redistricting of an existing state legislative or congressional plan; or

(b) In a year ending in one (1), a new federal census is available, in which case an order shall be issued no earlier than June 1.

(2) A commission formed pursuant to paragraph (1)(b) of this section shall be reconvened if, prior to the next general election, a court of competent jurisdiction orders the plan adopted by that commission to be revised.

History:

[72-1501, added 1996, ch. 175, sec. 1, p. 562.]
Idaho Code § 72-425 — Idaho Code / Title 72 / Chapter 4 / Section 72-425
72-425 PERMANENT DISABILITY EVALUATION.
Status: in_force

72-425. Permanent disability evaluation. "Evaluation (rating) of permanent disability" is an appraisal of the injured employee's present and probable future ability to engage in gainful activity as it is affected by the medical factor of permanent impairment and by pertinent nonmedical factors as provided in section 72-430, Idaho Code.

History:

[72-425, added I.C., sec. 72-425, as added by 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 132, sec. 2, p. 1329; am. 1982, ch. 231, sec. 4, p. 612.]
Idaho Code § 72-906 — Idaho Code / Title 72 / Chapter 9 / Section 72-906
72-906 EMPLOYMENT OF ASSISTANTS.
Status: in_force

72-906. Employment of assistants. The manager may employ such assistants, experts, statisticians, actuaries, accountants, inspectors, clerks, and other employees as necessary to carry out the provisions of this chapter and to perform the duties imposed upon him by this chapter. The personnel policies and compensation schedules for employees shall be adopted by the board of directors and shall be comparable in scope to other insurance companies doing business in the state and the region. Employees shall be members of the public employee retirement system.

History:

[(72-906) 1917, ch. 81, sec. 81, p. 252; reen. C.L. 256:81; C.S., sec. 6293; I.C.A., sec. 43-1706; am. 1941, ch. 20, sec. 6, p. 37; am. 1974, ch. 22, sec. 50, p. 592; am. 1998, ch. 428, sec. 3, p. 1348.]
Idaho Code § 72-320 — Idaho Code / Title 72 / Chapter 3 / Section 72-320
72-320 COMPENSATION PREFERRED AS WAGES.
Status: in_force

72-320. Compensation preferred as wages. All rights of compensation granted by this law shall have the same preference or priority for the whole thereof against the assets of the employer as is allowed by law for any unpaid wages of labor.

History:

[72-320, added I.C., sec. 72-320, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1368 — Idaho Code / Title 72 / Chapter 13 / Section 72-1368
72-1368 CLAIMS FOR BENEFITS — APPELLATE PROCEDURE — LIMITATION OF ACTIONS.
Status: in_force

72-1368. Claims for benefits — appellate procedure — limitation of actions. (1) Claims for benefits shall be made in accordance with this chapter and such rules as the director may prescribe.

(2) Each employer shall post and maintain in places readily accessible to individuals performing services for him printed statements concerning benefit rights under this chapter which shall be provided by the department without cost to the employer.

(3)(a) Following the filing of a claim pursuant to subsection (1) of this section the department shall:

(i) Verify the claimant's monetary eligibility pursuant to the requirements of section 72-1367, Idaho Code, and issue a determination. If monetarily eligible, the department shall establish the date the claimant's benefit year begins, the weekly benefit amount, the total benefit amount, the base period wages, and the base period covered employers.

(ii) If a claimant is monetarily eligible, the department shall verify, based on information provided by the claimant, whether the week claimed is a compensable week as defined in section 72-1312, Idaho Code. To receive benefits, a claimant must certify that each week claimed is a compensable week. In the event the week claimed is not a compensable week, the department shall issue a determination denying benefits and shall include the reasons for the ineligibility.

(b) If the department has reason to believe at any time within five (5) years from the week ending date for any week in which benefits were paid that a claimant was not eligible for benefits, the department may investigate the claim and on the basis of facts found issue a determination denying or allowing benefits for the week(s) in question. If the department determines a claimant was not entitled to benefits received, the department shall issue a determination requiring repayment of the overpaid benefits, and assess any applicable penalties and interest. The determination shall contain provisions advising of the right to appeal the decision to the department within fourteen (14) days of the date of service.

(c) Before a determination provided for in subsection (3) of this section becomes final or an appeal is filed, the department, on its own motion, may issue a revised determination. The determination or revised determination shall become final unless, within fourteen (14) days after notice, as provided in subsection (5) of this section, an appeal is filed by an interested party with the department. The appeal notice must be in writing, signed by an interested party, the appellant or representative, and contain words that, by fair interpretation, request the appeal process for a specific determination or other decision of the department. If an appeal is delivered personally, the personal delivery date will be noted on the appeal and deemed the date of filing. A faxed or electronically transmitted appeal shall be deemed filed on the date received by the department, mountain time, or, if received on a weekend or holiday, the next business day. If mailed, the appeal shall be deemed filed on the date of mailing as determined by the postmark on the envelope containing the appeal. Where it appears any appeal to the appeals examiner, claim, or any other request or application was not filed within the time period prescribed for filing, it shall be dismissed on such grounds.

(d) If a party establishes by a preponderance of the evidence that, because of delay or error by the United States postal service or because of error on the part of the department, a determination was not delivered to the party's last known address, or transmitted electronically in a manner approved by the department, within fourteen (14) days of the date of mailing or service indicated on the determination, the period for filing a timely appeal extends to fourteen (14) days from the date of actual notice.

(4)(a) Upon appeal of a determination or revised determination, the director shall transfer the appeal directly to an appeals examiner pursuant to subsection (6) of this section, unless the director finds, in his sole discretion, that a redetermination should be issued affirming, reversing or modifying the determination or revised determination. The redetermination shall become final unless, within fourteen (14) days after notice as provided in subsection (5) of this section, an appeal is filed by an interested party with the department in accordance with the department's rules.

(b) The director may, in his sole discretion, make a special redetermination whenever he finds that a departmental error has occurred in connection with a determination, revised determination or redetermination that has become final, or that additional wages of the claimant or other facts pertinent to such final determination, revised determination or redetermination have become available or have been newly discovered, or that benefits have been allowed or denied or the amount of benefits fixed on the basis of nondisclosure or misrepresentation of fact. The special redetermination must be made within one (1) year from the date the determination, revised determination or redetermination became final, except that a special redetermination involving a finding that benefits have been allowed or denied or the amount of benefits fixed on the basis of nondisclosures or misrepresentations of fact may be made within two (2) years from the date the determination, revised determination or redetermination became final.

(5) All interested parties shall be entitled to prompt service of notice of written or digital communications from the department providing notice of an administrative or other deadline including, but not limited to, determinations, revised determinations, redeterminations, special redeterminations, decisions and letters from the department requiring a response within a specified time. Notice shall be deemed served if delivered to the person being served, if mailed to his last known address or if electronically transmitted to him at his request and with the department's approval. Service by mail shall be deemed complete on the date of mailing. Service by electronic transmission shall be deemed complete on the date notice is electronically transmitted.

(6) To hear and decide appeals from determinations, revised determinations, redeterminations, and special redeterminations, the director shall appoint appeals examiners. Unless the appeal is withdrawn, the appeals examiner shall affirm, modify, set aside or reverse the determination, revised determination, redetermination, or special redetermination involved, after affording the interested parties reasonable opportunity for a fair hearing, or may refer a matter back to the department for further action. The appeals examiner shall notify the interested parties of his decision by serving notice in the same manner as provided in subsection (5) of this section. The decision shall set forth findings of fact and conclusions of law and contain provisions advising of the right to appeal the decision within fourteen (14) days of the date of service. The appeals examiner may, either upon application for rehearing by an interested party or on his own motion, rehear, affirm, modify, set aside or reverse any prior decision on the basis of the evidence previously submitted or on the basis of additional evidence; provided, that such application or motion be made within ten (10) days after the date of service of the decision. A complete record shall be kept of all proceedings in connection with an appealed claim. All testimony at any hearing shall be recorded. If a claim for review of the appeals examiner's decision is filed with the commission, the testimony shall be transcribed if ordered by the commission. Witnesses subpoenaed by the appeals examiner shall be allowed fees at a rate prescribed by the director. If any interested party to a hearing formally requests the appeals examiner to issue a subpoena for a witness whose evidence is deemed necessary, the appeals examiner shall promptly issue the subpoena, unless such request is determined to be unreasonable. Unless an interested party shall within fourteen (14) days after service of the decision of the appeals examiner file with the commission a claim for review or unless an application or motion is made for a rehearing of such decision, the decision of the appeals examiner shall become final.

(7) The commission shall decide all claims for review filed by any interested party in accordance with its own rules of procedure not in conflict herewith. The record before the commission shall consist of the record of proceedings before the appeals examiner, unless it appears to the commission that the interests of justice require that the interested parties be permitted to present additional evidence. In that event, the commission may, in its sole discretion, conduct a hearing or may remand the matter back to the appeals examiner for an additional hearing and decision. On the basis of the record of proceedings before the appeals examiner as well as additional evidence, if allowed, the commission shall affirm, reverse, modify, set aside or revise the decision of the appeals examiner or may refer the matter back to the appeals examiner for further proceedings. The commission shall file its decision and shall promptly serve notice of its decision to all interested parties. A decision of the commission 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 of the decision or the commission may rehear or reconsider its decision on its own initiative. The decision shall be final upon denial of a motion for rehearing or reconsideration or the filing of the decision on reconsideration.

(8) No person acting on behalf of the director or any member of the commission shall participate in any case in which he has a direct or indirect personal interest.

(9) An appeal may be made to the Supreme Court from decisions and orders of the commission within the times and in the manner prescribed by rule of the Supreme Court.

(10)(a) Benefits shall be paid promptly in accordance with any decision allowing benefits, regardless of:

(i) The pendency of a time period for filing an appeal or petitioning for commission review; or

(ii) The pendency of an appeal or petition for review.

(b) Such payments shall not be withheld until a subsequent appeals examiner decision or commission decision modifies or reverses the previous decision, in which event benefits shall be paid or denied in accordance with such decision.

(11)(a) Any right, fact, or matter in issue, directly based upon or necessarily involved in a determination, redetermination, decision of the appeals examiner or decision of the commission which has become final, shall be conclusive for all the purposes of this chapter as between the interested parties who had notice of such determination, redetermination or decision. Subject to appeal proceedings and judicial review by the Supreme Court as set forth in this section, any determination, redetermination or decision as to rights to benefits shall be conclusive for all purposes of this chapter and shall not be subject to collateral attack irrespective of notice.

(b) No finding of fact or conclusion of law contained in a decision or determination rendered pursuant to this chapter by an appeals examiner, the industrial commission, a court, or any other person authorized to make such determinations shall have preclusive effect in any other action or proceeding, except proceedings that are brought (i) pursuant to this chapter, (ii) to collect unemployment insurance contributions, (iii) to recover overpayments of unemployment insurance benefits, or (iv) to challenge the constitutionality of provisions of this chapter or administrative proceedings under this chapter.

(12) The provisions of the Idaho administrative procedure act, chapter 52, title 67, Idaho Code, regarding contested cases and judicial review of contested cases are inapplicable to proceedings involving claimants under the provisions of this chapter.

History:

[72-1368, added 1947, ch. 269, sec. 68, p. 793; am. 1949, ch. 144, sec. 68, p. 252; am. 1951, ch. 104, sec. 15, p. 233; am. 1965, ch. 203, sec. 7, p. 456; am. 1972, ch. 344, sec. 5, p. 998; am. 1973, ch. 89, sec. 2, p. 146; am. 1977, ch. 300, sec. 2, p. 839; am. 1980, ch. 264, sec. 11, p. 696; am. 1982, ch. 296, sec. 1, p. 755; am. 1989, ch. 57, sec. 9, p. 89; am. 1993, ch. 119, sec. 4, p. 305; am. 1998, ch. 1, sec. 87, p. 82; am. 2001, ch. 37, sec. 1, p. 68; am. 2010, ch. 114, sec. 5, p. 236; am. 2016, ch. 126, sec. 1, p. 361; am. 2025, ch. 29, sec. 31, p. 156.]
Idaho Code § 72-1316 — Idaho Code / Title 72 / Chapter 13 / Section 72-1316
72-1316 COVERED EMPLOYMENT.
Status: in_force

72-1316. Covered employment. (1) "Covered employment" means an individual's entire service performed by him for wages or under any contract of hire, written or oral, express or implied, for a covered employer or covered employers. Unless expressly exempted, services performed by corporate officers are considered services in employment and are covered for purposes of this chapter.

(2) Notwithstanding any other provision of state law, services shall be deemed to be in covered employment if a tax is required to be paid or was required to be paid the previous year on such services under the federal unemployment tax act or if the director determines that such services are required to be covered under this chapter as a condition for full tax credit against the tax imposed by the federal unemployment tax act.

(3) Services covered by an election pursuant to section 72-1352, Idaho Code, and services covered by an election approved by the director pursuant to section 72-1344, Idaho Code, shall be deemed to be covered employment during the effective period of such election.

(4) Services performed by an individual for remuneration shall, for the purposes of the employment security law, be covered employment unless it is shown:

(a) That the worker has been and will continue to be free from control or direction in the performance of his work, both under his contract of service and in fact; and

(b) That the worker is engaged in an independently established trade, occupation, profession, or business.

(5) "Covered employment" shall include an individual's entire service, performed within or both within and without this state:

(a) If the service is localized in this state; or

(b) If the service is not localized in any state but some of the service is performed in this state, and:

(i) The individual's base of operations or the place from which such service is directed or controlled is in this state; or

(ii) The individual's base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.

(c) Service shall be deemed to be localized within a state if:

(i) The service is performed entirely within such state; or

(ii) The service is performed both within and without such state, but the service performed without such state is incidental, temporary or transitory in nature or consists of isolated transactions, as compared to the individual's service within the state.

(d) "Covered employment" shall include an individual's service, wherever performed within the United States, or Canada, if:

(i) Such service is not covered under the unemployment compensation law of any other state, the Virgin Islands, or Canada; and

(ii) The place from which the service is directed or controlled is in this state.

(6) "Covered employment" shall include the services of an individual who is a citizen of the United States, performed outside the United States, except in Canada, in the employ of an American employer, other than service that is deemed "covered employment" under the provisions of subsection (5) of this section or the parallel provisions of another state's law, if:

(a) The employer's principal place of business in the United States is located in this state; or

(b) The employer has no place of business in the United States; but

(i) Is an individual who is a resident of this state; or

(ii) Is a corporation that is organized under the laws of this state; or

(iii) Is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any other state; or

(c) None of the criteria of provision (a) or (b) of this subsection is met but the employer has elected coverage in this state or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits based on such service, under the law of this state;

(d) "American employer" for purposes of this subparagraph means a person who is:

(i) An individual who is a resident of the United States; or

(ii) A partnership if two-thirds (2/3) or more of the partners are residents of the United States; or

(iii) A trust if all of the trustees are residents of the United States; or

(iv) A corporation organized under the laws of the United States or of any state.

(e) For purposes of this subsection, "United States" means the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.

(7) Any employer claiming that services performed for the employer, or remuneration paid by the employer, do not constitute covered employment or covered wages under this chapter shall make a report to the department of all pertinent facts on which said claim is based, which report shall be signed by the employer or an authorized representative.

History:

[72-1316, added 1947, ch. 269, sec. 16, p. 793; am. 1949, ch. 144, sec. 16, p. 252; am. 1949, ch. 204, sec. 1, p. 425; am. 1951, ch. 235, sec. 2, p. 472; am. 1957, ch. 193, sec. 1, p. 382; am. 1959, ch. 252, sec. 1, p. 537; am. 1963, ch. 316, sec. 2, p. 864; am. 1963, ch. 318, sec. 1, p. 872; am. 1965, ch. 214, sec. 1, p. 490; am. 1970, ch. 13, sec. 1, p. 23; am. 1971, ch. 142, sec. 4, p. 595; am. 1974, ch. 51, sec. 1, p. 1106; am. 1976, ch. 224, sec. 1, p. 797; am. 1977, ch. 179, sec. 2, p. 467, am. 1978, ch. 112, sec. 2, p. 236; am. 1991, ch. 67, sec. 1, p. 162; am. 1993, ch. 119, sec. 1, p. 297; am. 1998, ch. 1, sec. 17, p. 12; am. 2004, ch. 24, sec. 1, p. 32; am. 2008, ch. 44, sec. 2, p. 108; am. 2025, ch. 29, sec. 9, p. 110.]
Idaho Code § 72-803 — Idaho Code / Title 72 / Chapter 8 / Section 72-803
72-803 CLAIMS OF ATTORNEYS AND PHYSICIANS AND FOR MEDICAL AND RELATED SERVICES — APPROVAL.
Status: in_force

72-803. Claims of attorneys and physicians and for medical and related services — Approval. Claims of attorneys and claims for medical services and for medicine and related benefits shall be subject to approval by the commission; provided however, that fees for physician services shall be set using relative value units from the current year resource based relative value system (RBRVS) as it is modified from time to time, multiplied by conversion factors to be determined by the commission in rule. Factors will be set for, at least, the following CPT code areas: medicine, surgery, physical medicine, radiology, anesthesia and pathology. The commission shall adopt rules for the annual adjustment of medical reimbursements. In cases where RBRVS units are not available or have no relation to industrial claims, relative value units for fees for physician services shall be determined by the commission.

History:

[72-803, as added by 1971, ch. 124, sec. 3, p. 422; am. 2005, ch. 371, sec. 1, p. 1186; am. 2011, ch. 313, sec. 1, p. 907.]
Idaho Code § 72-438 — Idaho Code / Title 72 / Chapter 4 / Section 72-438
72-438 OCCUPATIONAL DISEASES.
Status: in_force

72-438. Occupational diseases. Compensation shall be payable for disability or death of an employee resulting from the following occupational diseases:

(1) Poisoning by lead, mercury, arsenic, zinc, or manganese, their preparations or compounds in any occupation involving direct contact therewith, handling thereof, or exposure thereto.

(2) Carbon monoxide poisoning or chlorine poisoning in any process or occupation involving direct exposure to carbon monoxide or chlorine in buildings, sheds, or enclosed places.

(3) Poisoning by methanol, carbon bisulphide, hydrocarbon distillates (naphthas and others) or halogenated hydrocarbons, or any preparations containing these chemicals or any of them, in any occupation involving direct contact therewith, handling thereof, or exposure thereto.

(4) Poisoning by benzol or by nitro, amido, or amino-derivatives of benzol (dinitro-benzol, anilin and others) or their preparations or compounds in any occupation involving direct contact therewith, handling thereof, or exposure thereto.

(5) Glanders in the care or handling of any equine animal or the carcass of any such animal.

(6) Radium poisoning by or disability due to radioactive properties of substances or to roentgen ray (X-ray) in any occupation involving direct contact therewith, handling thereof, or exposure thereto.

(7) Poisoning by or ulceration from chromic acid or bichromate of ammonium, potassium, or sodium or their preparations, or phosphorus preparations or compounds, in any occupation involving direct contact therewith, handling thereof, or exposure thereto.

(8) Ulceration due to tar, pitch, bitumen, mineral oil, or paraffin, or any compound product, or residue of any of these substances, in any occupation involving direct contact therewith, handling thereof, or exposure thereto.

(9) Dermatitis venenata, that is, infection or inflammation of the skin, furunculosis excepted, due to oils, cutting compounds, lubricants, liquids, fumes, gases, or vapors in any occupation involving direct contact therewith, handling thereof, or exposure thereto.

(10) Anthrax occurring in any occupation involving the handling of or exposure to wool, hair, bristles, hides, skins, or bodies of animals either alive or dead.

(11) Silicosis in any occupation involving direct contact with, handling of, or exposure to dust of silicon dioxide (SiO2).

(12) Cardiovascular or pulmonary or respiratory diseases of a firefighter, employed by or volunteering for a municipality, village or fire district as a regular member of a lawfully established fire department, caused by overexertion in times of stress or danger or by proximate exposure or by cumulative exposure over a period of four (4) years or more to heat, smoke, chemical fumes or other toxic gases arising directly out of, and in the course of, his employment.

(13) Acquired immunodeficiency syndrome (AIDS), AIDS-related complexes (ARC), other manifestations of human immunodeficiency virus (HIV) infections, infectious hepatitis viruses and tuberculosis in any occupation involving exposure to human blood or body fluids.

(14) Firefighter occupational diseases:

(a) As used in this subsection, "firefighter" means an employee whose primary duty is that of extinguishing or investigating fires as part of a fire district, fire department or fire brigade.

(b) If a firefighter is diagnosed with one (1) or more of the following diseases after the period of employment indicated in subparagraphs (i) through (xi) of this paragraph, and the disease was not revealed during an initial employment medical screening examination that was performed according to such standards and conditions as may be established at the sole discretion of the governing board having authority over a given fire district, fire department, or fire brigade, then the disease shall be presumed to be proximately caused by the firefighter's employment as a firefighter:

(i) Brain cancer after ten (10) years;

(ii) Bladder cancer after twelve (12) years;

(iii) Kidney cancer after fifteen (15) years;

(iv) Colorectal cancer after ten (10) years;

(v) Non-Hodgkin's lymphoma after fifteen (15) years;

(vi) Leukemia after five (5) years;

(vii) Mesothelioma after ten (10) years;

(viii) Testicular cancer after five (5) years if diagnosed before the age of forty (40) years with no evidence of anabolic steroids or human growth hormone use;

(ix) Breast cancer after five (5) years if diagnosed before the age of forty (40) years without a breast cancer 1 or breast cancer 2 genetic predisposition to breast cancer;

(x) Esophageal cancer after ten (10) years; and

(xi) Multiple myeloma after fifteen (15) years.

(c) The presumption created in this subsection may be overcome by substantial evidence to the contrary. If the presumption is overcome by substantial evidence, then the firefighter or the beneficiaries must prove that the firefighter's disease was caused by his or her duties of employment.

(d) The presumption created in this subsection shall not preclude a firefighter from demonstrating a causal connection between employment and disease or injury by a preponderance of evidence before the Idaho industrial commission.

(e) The presumption created in this subsection shall not apply to any specified disease diagnosed more than ten (10) years following the last date on which the firefighter actually worked as a firefighter as defined in paragraph (a) of this subsection. Nor shall the presumption apply if a firefighter or a firefighter's cohabitant has regularly and habitually used tobacco products for ten (10) or more years prior to the diagnosis.

(f) The periods of employment described in paragraph (b) of this subsection refer to periods of employment within the state of Idaho.

Recognizing that additional toxic or harmful substances or matter are continually being discovered and used or misused, the above enumerated occupational diseases are not intended to be exclusive, but such additional diseases shall not include hazards that are common to the public in general and that are not within the meaning of section 72-102(22)(a), Idaho Code, and the diseases enumerated in subsection (12) of this section pertaining to firefighters shall not be subject to the limitations prescribed in section 72-439, Idaho Code.

History:

[72-438, added 1971, ch. 124, sec. 3, p. 422; am. 1973, ch. 108, sec. 1, p. 193; am. 1981, ch. 261, sec. 8, p. 557; am. 1989, ch. 155, sec. 14, p. 394; am. 1990, ch. 188, sec. 1, p. 417; am. 2001, ch. 212, sec. 1, p. 837; am. 2006, ch. 206, sec. 5, p. 634; am. 2016, ch. 276, sec. 2, p. 763; am. 2021, ch. 82, sec. 4, p. 271; am. 2025, ch. 67, sec. 4, p. 325.]
Idaho Code § 72-736 — Idaho Code / Title 72 / Chapter 7 / Section 72-736
72-736 DISTRICT COURT JUDGMENT NONAPPEALABLE — A LIEN UPON EXECUTION.
Status: in_force

72-736. District court judgment nonappealable — A lien upon execution. The decree or judgment from the district court entered pursuant to section 72-735, shall have the same effect, and all proceedings in relation thereto shall thereafter be the same as though said decree or judgment had been rendered in an action duly heard and determined by said court, and shall with like effect be entered and docketed, except that there shall be no appeal therefrom and the same shall not constitute a lien upon the real property of the employer until recorded as any other judgment.

History:

[72-736, added I.C., sec. 72-736, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1350 — Idaho Code / Title 72 / Chapter 13 / Section 72-1350
72-1350 TAXABLE WAGE BASE AND TAXABLE WAGE RATES.
Status: in_force

72-1350. Taxable wage base and taxable wage rates. (1) All remuneration for personal services as defined in section 72-1328, Idaho Code, equal to the average annual wage in covered employment for the penultimate calendar year, rounded to the nearest multiple of one hundred dollars ($100) or the amount of taxable wage base specified in the federal unemployment tax act, whichever is higher, shall be the taxable wage base for purposes of this chapter. For the purpose of determining the taxable wage base under this chapter, the average annual wage is computed by dividing that calendar year's total wages in covered employment, excluding state government and cost reimbursement employers, by the average number of workers in covered employment for that calendar year as derived from data reported to the department by covered employers.

(2) Prior to December 31 of each year, the director shall determine the taxable wage rates for the following calendar year for all covered employers, except cost reimbursement employers, in accordance with this section. If the desired fund size multiplier set forth in subsection (3) of this section is revised with an effective date that is prior to January 1 of the following year, the director shall issue adjusted taxable wage rates as soon as practicable and in accordance with the revised multiplier's effective date. Employers shall receive a credit against future taxes under this act for any overpayments resulting from tax payments made before the amended taxable wage rates are adjusted.

(3) An average high-cost ratio shall be determined by calculating the average of the three (3) highest benefit cost rates in the twenty (20) year period ending with the preceding year. For the purposes of this section, the "benefit cost rate" is the total annual benefits paid, including the state's share of extended benefits but excluding the federal share of extended benefits and cost-reimbursable benefits, divided by the total annual covered wages excluding cost-reimbursable wages. The resulting average high-cost ratio is multiplied by the desired fund size multiplier, and the result, for the purposes of this section, is referred to as the "average high-cost multiple" (AHCM). The desired fund size multiplier shall decrease from one and three-tenths (1.3) to one and two-tenths (1.2) on and after January 1, 2024.

(4) The fund balance ratio shall be determined by dividing the actual balance of the employment security fund, section 72-1346, Idaho Code, and the reserve fund, section 72-1347A, Idaho Code, on September 30 of the current calendar year by the wages paid by all covered employers in Idaho, except cost-reimbursement employers, in the preceding calendar year.

(5) The base tax rate shall be determined as follows:

(a) Divide the fund balance ratio by the AHCM;

(b) Subtract the quotient obtained from the calculation in paragraph (a) of this subsection from the number two (2);

(c) Multiply the remainder obtained from the calculation in paragraph (b) of this subsection by two and one-tenth percent (2.1%). The product obtained from this calculation shall equal the base tax rate, provided that the base tax rate shall not be less than six-tenths percent (0.6%) and shall not exceed three and four-tenths percent (3.4%).

(6) The base tax rate calculated in accordance with subsection (5) of this section shall be used to determine the taxable wage rate effective the following calendar year for all covered employers except cost-reimbursement employers as provided in subsections (7) and (8) of this section, except that the base tax rate for calendar years 2022 and 2023 shall be equal to the base tax rate calculated for calendar year 2021.

(7) Table of rate classes, tax factors and minimum and maximum taxable wage rates:

Cumulative Taxable Payroll Limits Eligible Employers More Than Equal to Minimum Maximum (% of or Less Than Taxable Taxable Rate Taxable (% of Taxable Tax Wage Wage Class Payroll) Payroll) Factor Rate Rate 1 — 12 0.2857 0.180% 0.960% 2 12 24 0.4762 0.300% 1.600% 3 24 36 0.5714 0.360% 1.920% 4 36 48 0.6667 0.420% 2.240% 5 48 60 0.7619 0.480% 2.560% 6 60 72 0.8571 0.540% 2.880% 7 72 — 0.9524 0.600% 3.200%

Standard-Rated Employers Minimum Maximum Taxable Taxable Tax Wage Wage Factor Rate Rate 1.000 1.000% 3.4%

Cumulative Taxable Payroll Limits Deficit Employers More Than Equal to Minimum Maximum (% of or Less Than Taxable Taxable Rate Taxable (% of Taxable Tax Wage Wage Class Payroll) Payroll) Factor Rate Rate -1 — 30 1.7143 1.080% 4.800% -2 30 50 1.9048 1.200% 5.200% -3 50 65 2.0952 1.320% 5.600% -4 65 80 2.2857 1.440% 6.000% -5 80 95 2.6667 1.680% 6.400% -6 95 — 2.6667 5.400% 6.800%

(8) Each covered employer, except cost-reimbursement employers, will be assigned a taxable wage rate and a contribution rate as follows:

(a) Each employer, except standard-rated employers, will be assigned to one (1) of the rate classes for eligible and deficit employers provided in subsection (7) of this section based on the employer's experience as determined under the provisions of sections 72-1319, 72-1319A, 72-1351 and 72-1351A, Idaho Code.

(b) For each rate class provided in subsection (7) of this section, the department will multiply the base tax rate determined in accordance with subsection (5) of this section by the tax factor listed for that rate class in the table provided in subsection (7) of this section. The product obtained from this calculation shall be the taxable wage rate for employers assigned to that rate class, provided that the taxable wage rate shall not be less than the minimum taxable wage rate assigned to that rate class and shall not exceed the maximum taxable wage rate assigned to that rate class in the table provided in subsection (7) of this section.

(c) For standard-rated employers, the department will multiply the base tax rate determined in accordance with subsection (5) of this section by the tax factor listed for standard-rated employers in the table provided in subsection (7) of this section. The product obtained from this calculation shall be the taxable wage rate for standard-rated employers, provided that the taxable wage rate shall not be less than the minimum taxable wage rate assigned to standard-rated employers and shall not exceed the maximum taxable wage rate assigned to standard-rated employers in the table provided in subsection (7) of this section.

(d) Deficit employers who have been assigned a taxable wage rate from deficit rate class 6 will be assigned contribution rates equal to their taxable wage rate.

(e) All other eligible, standard-rated, and deficit employers will be assigned contribution rates equal to ninety-seven percent (97%) of their taxable wage rate. Provided however, that for each calendar year a reserve tax is imposed pursuant to section 72-1347A, Idaho Code, the contribution rates for employers assigned contribution rates pursuant to this paragraph shall be eighty percent (80%) of their taxable wage rate.

(9) Each employer shall be notified of his taxable wage rate as determined for any calendar year pursuant to this section and section 72-1351, Idaho Code. Such determination shall become conclusive and binding upon the employer, unless within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, the employer files an application for redetermination, setting forth his reasons therefor. Reconsideration shall be limited to transactions occurring subsequent to any previous determination that has become final. The employer shall be promptly notified of the redetermination, which shall become final unless an appeal is filed within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code. Proceedings on the appeal shall be in accordance with the provisions of section 72-1361, Idaho Code.

History:

[72-1350, added 1983, ch. 146, sec. 5, p. 390; am. 1985, ch. 203, sec. 1, p. 506; am. 1986, ch. 23, sec. 1, p. 68; am. 1987, ch. 317, sec. 1, p. 666; am. 1989, ch. 55, sec. 1, p. 71; am. 1989, ch. 198, sec. 1, p. 497; am. 1991, ch. 119, sec. 6, p. 252; am. 1995, ch. 98, sec. 2, p. 291; am. 1996, ch. 415, sec. 4, p. 1382; am. 1997, ch. 271, sec. 1, p. 787; am. 1998, ch. 1, sec. 66, p. 51; am. 1999, ch. 101, sec. 2, p. 318; am. 2001, ch. 18, sec. 1, p. 22; am. 2003, ch. 2, sec. 1, p. 3; am. 2005, ch. 5, sec. 8, p. 13; am. 2011, ch. 111, sec. 5, p. 302; am. 2016, ch. 158, sec. 2, p. 431; am. 2016, ch. 280, sec. 1, p. 772; am. 2018, ch. 1, sec. 1, p. 3; am. 2022, ch. 5, sec. 1, p. 16; am. 2024, ch. 15, sec. 1, p. 129; am. 2025, ch. 29, sec. 22, p. 125.]
Idaho Code § 72-1319B — Idaho Code / Title 72 / Chapter 13 / Section 72-1319B
72-1319B TAXABLE WAGE RATE.
Status: in_force

72-1319B. Taxable wage rate. "Taxable wage rate" means the numerical values calculated in accordance with section 72-1350, Idaho Code, for the purpose of establishing contribution rates, training tax rates and reserve tax rates for covered employers.

History:

[72-1319B, added 1991, ch. 119, sec. 3, p. 249; am. 1996, ch. 415, sec. 1, p. 1378; am. 1998, ch. 1, sec. 24, p. 18; am. 2005, ch. 5, sec. 3, p. 8.]
Idaho Code § 72-414 — Idaho Code / Title 72 / Chapter 4 / Section 72-414
72-414 APPORTIONMENT BENEFITS BETWEEN CLASSES.
Status: in_force

72-414. Apportionment benefits between classes. In case there are two (2) or more classes of persons entitled to compensation under section 72-413, and the apportionment of such compensation as above provided, would result in injustice, the commission may, in its discretion, modify the apportionment to meet the requirements of the case.

History:

[72-414, added I.C., sec. 72-414, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-435 — Idaho Code / Title 72 / Chapter 4 / Section 72-435
72-435 INJURIOUS PRACTICES — SUSPENSION OR REDUCTION OF COMPENSATION.
Status: in_force

72-435. Injurious practices — Suspension or reduction of compensation. If an injured employee persists in unsanitary or unreasonable practices which tend to imperil or retard his recovery the commission may order the compensation of such employee to be suspended or reduced.

History:

[72-435, added I.C., sec. 72-435, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-430 — Idaho Code / Title 72 / Chapter 4 / Section 72-430
72-430 PERMANENT DISABILITY — DETERMINATION OF — PERCENTAGES — SCHEDULE.
Status: in_force

72-430. Permanent disability — Determination of — Percentages — Schedule. (1) Matters to be considered. In determining percentages of permanent disabilities, account shall be taken of the nature of the physical disablement, the disfigurement if of a kind likely to limit the employee in procuring or holding employment, the cumulative effect of multiple injuries, the occupation of the employee, and his age at the time of accident causing the injury, or manifestation of the occupational disease, consideration being given to the diminished ability of the afflicted employee to compete in an open labor market within a reasonable geographical area considering all the personal and economic circumstances of the employee, and other factors as the commission may deem relevant, provided that when a scheduled or unscheduled income benefit is paid or payable for the permanent partial or total loss or loss of use of a member or organ of the body no additional benefit shall be payable for disfigurement.

(2) Preparation of schedules — Availability for inspection — Prima facie evidence. The commission may prepare, adopt and from time to time amend a schedule for the determination of the percentages of unscheduled permanent injuries less than total, including, but not limited to, a schedule for partial loss of binaural hearing and for loss of teeth, and methods for determination thereof. Such schedule shall be available for public inspection, and without formal introduction in evidence shall be prima facie evidence of the percentages of permanent disabilities to be attributed to the injuries or diseases covered by such schedule.

History:

[72-430, added 1971, ch. 124, sec. 3, p. 422; am. 1982, ch. 231, sec. 5, p. 612; am. 2010, ch. 235, sec. 70, p. 604.]
Idaho Code § 72-1504 — Idaho Code / Title 72 / Chapter 15 / Section 72-1504
72-1504 COMPENSATION.
Status: in_force

72-1504. Compensation. Members of the commission shall receive an honorarium of seventy-five dollars ($75.00) per day for each day spent in the performance of their official duties and shall be reimbursed for travel expenses and food and lodging, subject to the limits provided by the board of examiners in section 67-2008, Idaho Code. Payment of an honorarium as provided in this section shall not be considered salary as defined in section 59-1302(31), Idaho Code.

History:

[72-1504, added 1996, ch. 175, sec. 1, p. 562; am. 2010, ch. 224, sec. 1, p. 500.]
Idaho Code § 72-705 — Idaho Code / Title 72 / Chapter 7 / Section 72-705
72-705 LIMITATION OF TIME — MINORS AND INCOMPETENTS.
Status: in_force

72-705. Limitation of time — Minors and incompetents. No limitation of time provided in this law shall run as against any person who is mentally incompetent or a minor dependent so long as he has no committee, guardian or next friend.

History:

[72-705, added I.C., sec. 72-705, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1366 — Idaho Code / Title 72 / Chapter 13 / Section 72-1366
72-1366 PERSONAL ELIGIBILITY CONDITIONS.
Status: in_force

72-1366. Personal eligibility conditions. The personal eligibility conditions of a benefit claimant are that:

(1) The claimant shall have made a claim for benefits, provided all necessary information pertinent to eligibility, and demonstrated that he is eligible for benefits and not disqualified; except that in the case of discharges from employment, the employer shall have the burden of demonstrating the discharge was for workplace misconduct.

(2) The claimant shall have registered for work and thereafter reported to a job service office or other agency in a manner prescribed by the director.

(3) The claimant shall have met the minimum wage requirements in his base period as provided in section 72-1367, Idaho Code.

(4)(a) During the whole of any week with respect to which he claims benefits or credit to his waiting period, the claimant was:

(i) Able to work;

(ii) Available for suitable work;

(iii) Actively seeking work by conducting no fewer than five (5) work search actions per week; provided, however, that no claimant shall be considered ineligible for failure to comply with the provisions of this paragraph if:

1. Such failure is due to a claimant's illness or disability of no more than four (4) weeks that arises after filing a claim, provided that during such illness or disability, the claimant does not refuse or miss suitable work that would have provided wages greater than one-half (1/2) of the claimant's weekly benefit amount; or

2. Such failure is due to compelling personal circumstances, provided that such failure does not exceed a minor portion of the claimant's workweek and during which time the claimant does not refuse or miss suitable work that would have provided wages greater than one-half (1/2) of the claimant's weekly benefit amount; and

(iv) Living in a state, territory, or country that is included in the interstate benefit payment plan or that is a party to an agreement with the United States or the director with respect to unemployment insurance.

(b) An action shall be considered an acceptable work search action pursuant to paragraph (a) of this subsection if it consists of one (1) or more of the following actions in any week:

(i) Completing an online or in-person job search workshop;

(ii) Completing a job search assessment, including but not limited to a personality, skills, or interests assessment;

(iii) Completing career direction research or work such as a job search plan or job search counseling;

(iv) Completing job search branding and marketing activities such as completing a resume, cover letter, master application, elevator pitch, LinkedIn profile, or uploading a completed resume to a job board allowing visibility to employers;

(v) Completing an online or in-person mock interview;

(vi) Taking a civil service exam;

(vii) Submitting a resume to an employer;

(viii) Completing and submitting a job application to an employer;

(ix) Attending and completing an interview or skills test with an employer; or

(x) Attending a job fair.

(c) If a claimant who is enrolled in an approved job training course pursuant to subsection (8) of this section fails to attend or otherwise participate in the job training course during any week with respect to which he claims benefits or credit to his waiting period, the claimant shall be ineligible for that week if he was not able to work nor available for suitable work, to be determined as follows: The claimant shall be ineligible unless he is making satisfactory progress in the training and his failure to attend or otherwise participate was due to:

(i) The claimant's illness or disability that occurred after he had filed a claim and the claimant missed fewer than one-half (1/2) of the classes available to him that week; or

(ii) Compelling personal circumstances, provided that the claimant missed fewer than one-half (1/2) of the classes available to him that week.

(d) A claimant shall not be denied regular unemployment benefits under any provision of this chapter relating to availability for work, active search for work or refusal to accept work solely because the claimant is seeking only part-time work if the department determines that a majority of the weeks of work in the claimant's base period were for less than full-time work. For the purpose of this subsection, "seeking only part-time work" is defined as seeking work that has comparable hours to the claimant's part-time work experience in the base period, except that a claimant must be available for at least twenty (20) hours of work per week.

(e) A claimant must seek work as directed by the department. A claimant must meet the requirements of the code to which the claimant is assigned. Failure to comply with work-seeking requirements will result in a denial of benefits. For the purpose of administering the work search requirements of this subsection and subsection (6) of this section, a claimant will be coded according to his attachment to an employer or industry, as follows:

(i) Attached. A claimant who has a firm attachment to an employer, industry, or union, or who is temporarily or seasonally unemployed, and expects to return to his former job or employer in a reasonable length of time not to exceed sixteen (16) weeks, provided the claimant maintains reasonable contact with his employer. If during the sixteen (16) weeks the claimant returns to work temporarily for the job attached employer, the claimant's period of job attachment will be extended by one (1) week for each week of verified full-time employment as defined by this chapter;

(ii) Work-seeking. A claimant who possesses marketable skills in an occupation, but has no immediate prospects for reemployment, and whose employment expectations, wages, hours, and other conditions of employment are realistic in relation to the normal labor market supply and demand in his area of availability; or

(iii) Approved training. A claimant who is assigned to a training course under the provisions of subsection (8) of this section.

(f) A claimant must provide or be capable of obtaining a license or permit if required by law for performance of the work.

(g) A claimant must apply for and accept a lower or beginning pay rate for employment if he has no prospects for a better-paying job in the locality.

(h) A claimant who is regularly employed on a seasonal basis must be available for other types of work in the off-season to be eligible for benefits.

(5)(a) The claimant's unemployment is not due to the claimant voluntarily leaving employment without good cause connected with the claimant's employment or because of the claimant's discharge for workplace misconduct in connection with the claimant's employment.

(b) The requirement that good cause for a voluntary leaving of employment be in connection with employment does not apply and good cause is shown where a claimant demonstrates that:

(i) The leaving was necessary to protect the claimant or any minor child of the claimant from domestic violence or the leaving was due to domestic violence that caused the claimant to reasonably believe that the claimant's continued employment would jeopardize the safety of the claimant or any minor child of the claimant and the claimant made all reasonable efforts to preserve the employment;

(ii) The claimant is a military spouse who voluntarily left the claimant's most recent employment to relocate with the claimant's spouse who, because of a permanent change of station orders, was required to move to a location from which the commute to the claimant's most recent employment was impractical, but only if, before leaving, the claimant took reasonable actions to maintain the employment relationship through accommodation discussions with the claimant's employer; or

(iii) The claimant quit a temporary job for a permanent job or quit part-time employment for employment with an increase in the number of hours worked.

(c) The following definitions apply to this subsection:

(i) "Domestic violence" is as defined in section 39-6303, Idaho Code, and also includes the crime of stalking in the second degree pursuant to section 18-7906, Idaho Code;

(ii) "Military spouse" means the spouse of a member of the armed forces of the United States or a reserve component of the armed forces of the United States stationed in this state in accordance with military orders or stationed in this state before a reassignment to duties outside this state; and

(iii) "Permanent change of station orders" means the assignment, reassignment, or transfer of a member of the armed forces of the United States or a reserve component of the armed forces of the United States from the member's present duty station or location without return to the previous duty station or location.

(d) Good cause connected with employment exists when a claimant's reasons for leaving the employment arise from the working conditions, job tasks, or employment agreement. If the claimant's reasons for leaving the employment arise from personal or other matters unrelated to employment, the reasons are not connected with the claimant's employment.

(i) The standard of what constitutes good cause is the standard of reasonableness as applied to the average adult. Whether good cause is present depends on whether a reasonable person would consider the circumstances resulting in the claimant's unemployment to be real, substantial, and compelling.

(ii) A claimant who leaves a job because of a reasonable and serious objection to the work requirements of the employer on moral or ethical grounds and is otherwise eligible shall not be denied benefits.

(iii) A claimant whose unemployment is due to his health or physical condition that makes it impossible for him to continue to perform the duties of the job shall be deemed to have quit work with good cause connected with employment.

(iv) An individual who has continuing suitable work available and who voluntarily elects to retire or to terminate employment during a period of reorganization or downsizing shall be deemed to have voluntarily quit the employment for personal reasons.

(v) The eligibility of a claimant discharged before a pending resignation has occurred for reasons unrelated to the pending resignation shall be determined on the basis of the discharge.

(vi) If a claimant had given notice of a pending resignation but was discharged before the effective date of the resignation, both separations shall be considered. The following three (3) elements must be present for both actions to affect the claimant's eligibility:

1. The employee gave notice to the employer of a specific separation date;

2. The employer's decision to discharge the claimant before the effective date of the resignation was a consequence of the pending separation; and

3. The discharge occurred a short time prior to the effective date of the resignation.

(vii) Good cause for quitting employment may be established by showing the claimant was subjected to harassment that is unlawful pursuant to the provisions of chapter 59, title 67, Idaho Code.

(e) If a claimant has resigned after receiving a notice of discharge or lay off due to a lack of work, but before the effective date of the discharge, both separations shall be considered. The following three (3) elements must be present for both actions to affect the claimant's eligibility:

(i) The employee was given notice by the employer of a specific separation date;

(ii) The employee's decision to quit before the effective date of the termination was a consequence of the pending separation; and

(iii) The voluntary quit occurred a short time prior to the effective date of the termination.

(f) A claimant who has been suspended without pay for an indefinite period of time and who has not been given a date to return to work shall be considered discharged.

(6)(a) The claimant's unemployment is not due to his failure without good cause to apply for available suitable work or to accept suitable work within seven (7) days of when it is offered to him, unless a condition specified in subsection (8) of this section applies or the job offered does not constitute suitable employment pursuant to the provisions of subsection (9) of this section. A claimant has the responsibility to apply for and accept suitable work. The longer a claimant has been unemployed, the more willing he must be to seek other types of work and accept work at a lower rate of pay. Failure to appear for a previously scheduled job interview without notifying the employer of the need to cancel or reschedule shall constitute a failure to apply for suitable work for that week.

(b) The department shall establish an email address and web portal that allows employers to report suspected violations of this subsection. As part of its regular communication with employers, the department shall at least annually inform employers of the email address and web portal described in this subsection and the mechanism to report suspected violations.

(c) For the purposes of paragraph (a) of this subsection, a good cause reason for not applying for available and suitable work or responding to an offer of suitable employment shall be found only if the claimant is ill, injured, or delayed by reason of an accident or medical emergency involving the claimant or a member of the claimant's immediate family.

(d) To have good cause to refuse to apply for or accept available suitable work because of personal circumstances, a claimant must show that his circumstances were so compelling that a reasonably prudent individual would have acted in the same manner under the same circumstances. For purposes of paragraph (a) of this subsection, good cause includes but is not limited to circumstances where:

(i) The work would require the claimant to work on days contrary to his religious convictions;

(ii) The claimant has reasonable, serious objections to the work or the workplace on moral or ethical grounds;

(iii) The claimant has excellent prospects for more suitable work with his former employer or in his regular occupation;

(iv) The claimant is unable to meet an employer's restrictions on citizenship or residency;

(v) The travel distance to available work is excessive or unreasonable. A claimant is ineligible if he fails to apply for and accept suitable work within a commuting area similar to other workers in his area and occupation; and

(vi) The claimant cannot meet government requirements within a reasonable period of time.

(e) A claimant shall be ineligible for benefits if:

(i) The claimant causes an employer to withdraw an offer of suitable work or terminate the offer after the claimant has accepted it;

(ii) The claimant fails without good cause to comply with reasonable, lawful requirements that are typical of certain occupations, such as a requirement that a worker be bonded;

(iii) The claimant, after being laid off, fails to return to work on the date specified by the employer at the time of layoff or fails to respond to a callback after a layoff; and

(iv) The claimant fails to report to the department when so directed, fails to follow explicit instructions for applying for available suitable work, or fails to report to work after accepting employment, without good cause.

(f) A claimant must be available for and willing to accept suitable part-time work in the absence of suitable full-time work.

(7) In determining whether or not work is suitable for an individual, the degree of risk involved to his health, safety, morals, physical fitness, experience, training, past earnings, length of unemployment and prospects for obtaining local employment in his customary occupation, the distance of the work from his residence, and other pertinent factors shall be considered. No employment shall be deemed suitable and benefits shall not be denied to any otherwise eligible individual for refusing to accept new work or to hold himself available for work under any of the following conditions:

(a) If the vacancy of the position offered is due directly to a strike, lockout, or other labor dispute;

(b) If the wages, hours, or other conditions of the work offered are below those prevailing for similar work in the locality of the work offered;

(c) If, as a condition of being employed, the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organization.

(8) No claimant who is otherwise eligible shall be denied benefits for any week due to an inability to comply with the requirements contained in subsections (4)(a)(i) and (6) of this section if:

(a) The claimant is a participant in a program sponsored by title I of the workforce innovation and opportunity act (29 U.S.C. 3101 et seq., as amended) and attends a job training course under that program; or

(b) The claimant attends a job training course authorized pursuant to the provisions of section 236(a)(1) of the trade act of 1974 or the North American free trade agreement implementation act.

(c) The claimant lacks skills to compete in the labor market and attends a job training course with the approval of the director. The director may approve job training courses that meet the following criteria:

(i) The purpose of the job training is to teach the claimant skills that will enhance the claimant's opportunities for employment; and

(ii) The job training can be completed within two (2) years, except that this requirement may be waived pursuant to rules that the director may prescribe.

(9) No claimant who is otherwise eligible shall be denied benefits under subsection (5) of this section for leaving employment to attend job training pursuant to subsection (8) of this section, provided that the claimant obtained the employment after enrollment in or during scheduled breaks in the job training course or that the employment was not suitable. For purposes of this subsection, the term "suitable employment" means work of a substantially equal or higher skill level than the individual's past employment and wages for such work are no less than eighty percent (80%) of the average weekly wage in the individual's past employment.

(10)(a) A claimant shall not be eligible to receive benefits for any week with respect to which it is found that his unemployment is due to a labor dispute; provided, that this subsection shall not apply if it is shown that:

(i) The claimant is not participating, financing, aiding, abetting, or directly interested in the labor dispute; and

(ii) The claimant does not belong to a grade or class of workers with members who are employed at the premises at which the labor dispute occurs and who are participating in or directly interested in the dispute.

(b) For purposes of this section, "labor dispute" means a controversy with respect to wages, hours, working conditions, or right of representation affecting the work or employment of a number of individuals employed for hire that results in a deadlock or impasse between the contending parties.

(c) A claimant may not be denied benefits because of a labor dispute if the dispute is not in any way directly connected with the factory, establishment, or premises at which the individual is or was last employed.

(d) A claimant's unemployment shall be deemed to be due to lack of work and not due to a labor dispute if it is shown that because of the labor dispute the employer's business has fallen off to the extent that the employer can no longer utilize the services of the claimant due to the drop in business.

(e) A claimant laid off because of lack of work from an employer where a labor dispute later occurred shall not be considered unemployed due to the labor dispute.

(f) The period of ineligibility under this section applies for the whole of any week in which any part of a claimant's unemployment is due to a labor dispute.

(g) The act of picketing the work site of a labor dispute constitutes participation in the labor dispute, whether or not payment is made for such services.

(h) Voluntary refusal to cross a peaceable picket line to work constitutes participation in a labor dispute.

(i) Subsequent employment does not make the claimant eligible for benefits if his unemployment is still due to the labor dispute. As long as the claimant intends to return to the employer where the labor dispute exists, his unemployment shall be considered due to the labor dispute regardless of any intervening employment.

(j) The period of ineligibility due to the labor dispute terminates at the end of the calendar week in which the labor dispute no longer exists. The termination of the dispute does not automatically make a claimant eligible for benefits.

(k) The fact that an individual is a dues-paying union member alone does not constitute financing a labor dispute, and the fact that he is not a union member does not establish that he is not financing or participating in the dispute.

(11) A claimant shall not be entitled to benefits for any week with respect to which or a part of which he has received or is seeking benefits under an unemployment insurance law of another state or of the United States; provided, that if the appropriate agency of such other state or of the United States shall finally determine that he is not entitled to such unemployment compensation or insurance benefits, he shall not by the provisions of this subsection be denied benefits. For purposes of this section, a law of the United States providing any payments of any type and in any amounts for periods of unemployment due to involuntary unemployment shall be considered an unemployment insurance law of the United States.

(12)(a) Any claimant who willfully makes a false statement or willfully fails to disclose a material fact in order to obtain benefits shall be ineligible for benefits.

(b) If it is determined that a claimant has violated the provisions of this subsection, such claimant shall be disqualified from receiving benefits for a period of: fifty-two (52) weeks for the first violation; one hundred four (104) weeks for a second violation; and fifty-two (52) weeks multiplied by the total number of violations for a third or subsequent violation. The period of disqualification shall commence the week the determination is issued. The claimant shall also be ineligible for waiting week credit and shall repay any sums received for any week for which the claimant received waiting week credit or benefits as a result of having willfully made a false statement or willfully failed to report a material fact. The claimant shall also be ineligible for waiting week credit or benefits for any week in which he owes the department an overpayment, civil penalty, or interest resulting from a determination that he willfully made a false statement or willfully failed to report a material fact. For purposes of disqualifications for subsequent violations pursuant to this subsection, violations occurring within a single benefit year may be counted as one (1) violation for purposes of enhanced penalties.

(13) A claimant shall not be entitled to benefits if his principal occupation is self-employment. A claimant who performs incidental work in self-employment shall show that self-employment does not interfere with his availability for suitable work and that he continues to seek suitable work.

(14) A claimant who has been found ineligible for benefits under the provisions of subsection (5), (6), (7) or (9) of this section shall reestablish his eligibility by having obtained bona fide work and received wages therefor in an amount of at least fourteen (14) times his weekly benefit amount.

(15) Benefits based on service in employment defined in sections 72-1349A and 72-1352(3), Idaho Code, shall be payable in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other service subject to this act.

(a) If the services performed during one-half (1/2) or more of any contract period by an individual for an educational institution as defined in section 72-1322B, Idaho Code, are in an instructional, research, or principal administrative capacity, all the services shall be deemed to be in such capacity.

(b) If the services performed during less than one-half (1/2) of any contract period by an individual for an educational institution are in an instructional, research, or principal administrative capacity, none of the services shall be deemed to be in such capacity.

(c) As used in this section, "contract period" means the entire period for which the individual contracts to perform services, pursuant to the terms of the contract.

(16) No claimant is eligible to receive benefits in two (2) successive benefit years unless, after the beginning of the first benefit year during which he received benefits, he performed service and earned an amount equal to no less than six (6) times the weekly benefit amount established during the first benefit year.

(17)(a) Benefits based on wages earned for services performed in an instructional, research, or principal administrative capacity for an educational institution shall not be paid for any week of unemployment commencing during the period between two (2) successive academic years, or during a similar period between two (2) terms whether or not successive, or during a period of paid sabbatical leave provided for in the individual's contract, to any individual who performs such services in the first academic year (or term) and has a contract to perform services in any such capacity for any educational institution in the second academic year or term or has been given reasonable assurance that such a contract will be offered.

(b) Benefits based on wages earned for services performed in any other capacity for an educational institution shall not be paid to any individual for any week that commences during a period between two (2) successive school years or terms if the individual performs such services in the first school year or term and there is a contract or reasonable assurance that the individual will perform such services in the second school year or term. If benefits are denied to any individual under this paragraph and the individual was not offered an opportunity to perform such services for the educational institution for the second academic year or term, the individual shall be entitled to a retroactive payment of benefits for each week for which the individual filed a timely claim for benefits and for which benefits were denied solely by reason of this paragraph.

(c) With respect to any services described in paragraphs (a) and (b) of this subsection, benefits shall not be paid nor waiting week credit given to an individual for wages earned for services for any week that commences during an established and customary vacation period or holiday recess if the individual performed the services in the period immediately before the vacation period or holiday recess and there is a reasonable assurance the individual will perform such services in the period immediately following such vacation period or holiday recess.

(d) With respect to any services described in paragraphs (a) and (b) of this subsection, benefits shall not be payable on the basis of services in any capacities specified in paragraphs (a), (b) and (c) of this subsection to any individual who performed such services in an educational institution while in the employ of an educational service agency. For purposes of this paragraph, the term "educational service agency" means a governmental entity that is established and operated exclusively for the purpose of providing such services to one (1) or more educational institutions.

(e) "Reasonable assurance" of continuing employment exists when an educational institution or service agency provides a written statement to the department confirming that the claimant has been given a bona fide offer of a specific job in the second academic period and explaining the circumstances of the offer. In addition, for such reasonable assurance to exist, the terms and conditions of the job offered in the second period must not be substantially less favorable than the terms and conditions of the job performed in the first period.

(f) A claimant who initially was determined not to have a reasonable assurance of continuing employment shall subsequently become disqualified for benefits under this section when an educational institution or service agency gives the claimant such reasonable assurance.

(g) A claimant seeking retroactive payments pursuant to paragraph (b) of this subsection must make a request for the retroactive payment with the department no later than thirty (30) days after the beginning of the second school year or term or retroactive payment will not be made.

(h) Employees of educational institutions hired under contract for the school term are considered unemployed between school terms even though they may receive their salary in twelve (12) monthly payments.

(18)(a) Benefits shall not be payable on the basis of services that substantially consist of participating in sports or athletic events or training or preparing to participate for any week that commences during the period between two (2) successive sport seasons or similar periods if the individual performed services in the first season or similar period and there is a reasonable assurance that the individual will perform such services in the later of such seasons or similar period.

(b) No base period wages shall be used to establish a claim when substantially all services performed during the base period consist of participation in sports, athletic events, training, or preparing to so participate, for any week that commences during the period between two (2) successive sport seasons or similar periods if the individual performed such services in the first season or similar period and there is a reasonable assurance that the individual will perform such services in the later of such seasons or similar periods.

(c) For purposes of this subsection, "reasonable assurance" does not exist unless:

(i) The claimant has a contract, either written or oral;

(ii) The claimant offered to work and the employer expressed an interest in hiring the player for the next season or similar period; or

(iii) The claimant expresses a readiness and willingness or intent to participate in the sport the following season or similar period.

(d) Reasonable assurance exists if the claimant intends to pursue employment as a professional athlete the next season despite not having a specific employer to return to or a formal offer of employment.

(e) An individual is deemed to have performed "substantially all services" in sports, athletic events, training, or preparing to so participate if ninety percent (90%) or more of the base period wages were based on such services.

(19)(a) Benefits shall not be payable on the basis of services performed by an alien unless the alien was lawfully admitted for permanent residence at the time such services were performed, was lawfully present for purposes of performing such services, or was permanently residing in the United States under color of law at the time the services were performed (including an alien who was lawfully present in the United States as a result of the application of the provisions of sections 207 and 208 or section 212(d)(5) of the immigration and nationality act).

(b) Any data or information required of individuals applying for benefits to determine eligibility under this subsection shall be uniformly required from all applicants for benefits.

(c) A decision to deny benefits under this subsection must be based on a preponderance of the evidence.

(20) An individual who has been determined to be likely to exhaust regular benefits and to need reemployment services pursuant to a profiling system established by the director must participate in those reemployment services, unless:

(a) The individual has completed such services; or

(b) There is justifiable cause, as determined by the director, for the claimant's failure to participate in such services.

(21)(a) A claimant:

(i) Who has been assigned to work for one (1) or more customers of a staffing service; and

(ii) Who, at the time of hire by the staffing service, signed a written notice informing him that completion or termination of an assignment for a customer would not, of itself, terminate the employment relationship with the staffing service;

will not be considered unemployed upon completion or termination of an assignment until such time as he contacts the staffing service to determine if further suitable work is available. If the claimant:

1. Contacts the staffing service and refuses a suitable work assignment that is offered to him at that time, he will be considered to have voluntarily quit that employment; or

2. Contacts the staffing service and the service does not have a suitable work assignment for him, he will be considered unemployed due to a lack of work; or

3. Accepts new employment without first contacting the staffing service for additional work, he will be considered to have voluntarily quit employment with the staffing service.

(b) For the purposes of this subsection, the term "staffing service" means any person who assigns individuals to work for its customers and includes but is not limited to professional employers as defined in chapter 24, title 44, Idaho Code, and the employers of temporary employees as defined in section 44-2403(7), Idaho Code.

(22)(a) A claimant who is otherwise eligible for regular benefits as defined in section 72-1367A(1)(e), Idaho Code, shall be eligible for training extension benefits if the department determines that all of the following criteria are met:

(i) The claimant is unemployed;

(ii) The claimant has exhausted all rights to regular unemployment benefits as defined in section 72-1367A(1)(e), Idaho Code, and all rights to extended benefits as defined in section 72-1367A(1)(f), Idaho Code, and all rights to benefits under section 2002 (increase in unemployment compensation benefits) of division B, title II, the assistance for unemployed workers and struggling families act, of the American recovery and reinvestment act of 2009, P.L. 111-5, as enacted on February 17, 2009;

(iii) The claimant is enrolled in a training program approved by the department or in a job training program authorized under the workforce innovation and opportunity act; except that the training program must prepare the claimant for entry into a high-demand occupation if the department determines that the claimant separated from a declining occupation or has been involuntarily and indefinitely separated from employment as a result of a permanent reduction of operations at the claimant's place of employment. For the purposes of this subsection, a "declining occupation" is one where there is a lack of sufficient current demand in the claimant's labor market area for the occupational skills for which the claimant is qualified by training and experience or current physical or mental capacity and the lack of employment opportunities is expected to continue for an extended period of time, or the claimant's occupation is one for which there is a seasonal variation in demand in the labor market and the claimant has no other skills for which there is current demand. For the purposes of this subsection, a "high-demand occupation" is an occupation in a labor market area where work opportunities are available and qualified applicants are lacking as determined by the use of available labor market information;

(iv) The claimant is making satisfactory progress to complete the training as determined by the department; and

(v) The claimant is not receiving similar stipends or other training allowances for nontraining costs. For the purposes of this subsection, "similar stipend" means an amount provided under a program with similar aims, such as providing training to increase employability, and in approximately the same amounts.

(b) The weekly training extension benefit amount shall equal the claimant's weekly benefit amount for the most recent benefit year less any deductible income as determined by the provisions of this chapter. The total amount of training extension benefits payable to a claimant shall be equal to twenty-six (26) times the claimant's average weekly benefit amount for the most recent benefit year. A claimant who is receiving training extension benefits shall not be denied training extension benefits due to the application of subsections (4)(a)(i) and (6) of this section, and an employer's account shall not be charged for training extension benefits paid to the claimant.

History:

[72-1366, added 1947, ch. 269, sec. 66, p. 793; am. 1949, ch. 144, sec. 66, p. 252; am. 1951, ch. 235, sec. 4, p. 472; am. 1955, ch. 18, sec. 9, p. 20; am. 1959, ch. 51, sec. 1, p. 107; am. 1961, ch. 294, sec. 3, p. 517; am. 1963, ch. 271, sec. 1, p. 691; am. 1965, ch. 170, sec. 5, p. 331; am. 1969, ch. 57, sec. 1, p. 197; am. 1971, ch. 341, sec. 1, p. 1328; am. 1972, ch. 344, sec. 4, p. 998; am. 1973, ch. 89, sec. 1, p. 146; am. 1974, ch. 102, sec. 1, p. 1204; am. 1975, ch. 47, sec. 1, p. 86; am. 1976, ch. 141, sec. 5, p. 523; am. 1977, ch. 179, sec. 16, p. 491; am. 1978, ch. 112, sec. 9, p. 246; am. 1979, ch. 110, sec. 2, p. 351; am. 1980, ch. 264, sec. 9, p. 691; am. 1982, ch. 295, sec. 1, p. 751; am. 1982, ch. 326, sec. 10, p. 820; am. 1983, ch. 146, sec. 6, p. 392; am. 1985, ch. 203, sec. 2, p. 509; am. 1986, ch. 22, sec. 1, p. 63; am. 1987, ch. 352, sec. 1, p. 781; am. 1989, ch. 57, sec. 8, p. 84; am. 1990, ch. 353, sec. 3, p. 949; am. 1992, ch. 192, sec. 1, p. 597; am. 1995, ch. 98, sec. 3, p. 294; am. 1997, ch. 271, sec. 2, p. 790; am. 1998, ch. 1, sec. 84, p. 70; am. 1999, ch. 53, sec. 1, p. 131; am. 2000, ch. 137, sec. 1, p. 359; am. 2005, ch. 5, sec. 13, p. 22; am. 2006, ch. 38, sec. 2, p. 107; am. 2008, ch. 99, sec. 2, p. 271; am. 2009, ch. 238, sec. 2, p. 734; am. 2017, ch. 120, sec. 3, p. 274; am. 2021, ch. 243, sec. 4, p. 754; am. 2023, ch. 75, sec. 1, p. 255; am. 2024, ch. 200, sec. 1, p. 709; am. 2025, ch. 28, sec. 4, p. 90; am. 2025, ch. 29, sec. 28, p. 138.]
Idaho Code § 72-1004 — Idaho Code / Title 72 / Chapter 10 / Section 72-1004
72-1004 POWERS AND DUTIES OF COMMISSION.
Status: in_force

72-1004. Powers and duties of commission. (1) The commission shall:

(a) Adopt rules to implement this chapter in compliance with chapter 52, title 67, Idaho Code;

(b) Prescribe forms for applications for compensation; and

(c) Determine all matters relating to claims for compensation.

(2) The commission may:

(a) Request and obtain from prosecuting attorneys and law enforcement officers investigations and data to enable the commission to determine whether and the extent to which a claimant qualifies for compensation. A statute providing confidentiality for a claimant's juvenile court records does not apply to proceedings under this chapter;

(b) Subpoena witnesses and other prospective evidence, administer oaths or affirmations, conduct hearings, and receive relevant, nonprivileged evidence;

(c) Take notice of judicially cognizable facts and general, technical, and scientific facts within its specialized knowledge;

(d) Require that law enforcement agencies and officials take reasonable care that victims be informed about the existence of this chapter and the procedure for applying for compensation under this chapter;

(e) Require that any person contracting directly or indirectly with an individual formally charged with or convicted of a qualifying crime for any rendition, interview, statement, or article relating to such crime to deposit any proceeds owed to such individual under the terms of the contract into an escrow fund for the benefit of any victims of the qualifying crime or any surviving dependents of the victim, if such individual is convicted of that crime, to be held for such period of time as the commission may determine is reasonably necessary to perfect the claims of the victims or dependents. If, after all funds due the victim have been paid to the victim under this section, there remain additional funds in the escrow account, such funds shall be returned to the crime victims compensation account; and

(f) Require claimants to sign a release and provide information to determine eligibility for compensation under this chapter. Any information received by the commission pursuant to this subsection shall be kept confidential except as provided in section 72-1007, Idaho Code.

History:

[72-1004, added 1986, ch. 337, sec. 1, p. 827; am. 2002, ch. 136, sec. 3, p. 375.]
Idaho Code § 72-1714 — Idaho Code / Title 72 / Chapter 17 / Section 72-1714
72-1714 NO PHYSICIAN-PATIENT RELATIONSHIP CREATED.
Status: in_force

72-1714. No physician-patient relationship created. A physician-patient relationship is not created between an employee or prospective employee, and the employer or any person performing a drug or alcohol test, solely by the establishment of a drug or alcohol testing program in the workplace.

History:

[72-1714, added 1997, ch. 126, sec. 1, p. 380; am. 2003, ch. 233, sec. 13, p. 598.]
Idaho Code § 72-304 — Idaho Code / Title 72 / Chapter 3 / Section 72-304
72-304 PROMPT COMPENSATION PAYMENTS REQUIRED — RULES AND REGULATIONS.
Status: in_force

72-304. Prompt compensation payments required — Rules and regulations. The commission is authorized to make and change from time to time such rules and regulations as it shall deem necessary to secure the prompt payment of compensation, and after affording the surety opportunity to be heard, may withdraw its approval of any employer or surety who unnecessarily delays payment of compensation, and the commissioner of insurance upon notification accordingly shall withdraw his authorization of a surety to insure or guarantee the payment of workmen's compensation liability of employers in this state.

History:

[72-304, added I.C., sec. 72-304, as aded by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1349A — Idaho Code / Title 72 / Chapter 13 / Section 72-1349A
72-1349A FINANCING OF BENEFIT PAYMENTS BY NONPROFIT ORGANIZATIONS AND GOVERNMENTAL ENTITIES.
Status: in_force

72-1349A. Financing of benefit payments by nonprofit organizations and governmental entities. (1) Benefits paid to employees of governmental entities and nonprofit organizations shall be financed in accordance with the provisions of this section.

A group of such organizations or entities may elect, with the approval of the director, to act as a group in fulfilling the requirements of this chapter.

(2) Liability for contributions and election of reimbursements. A nonprofit organization or governmental entity shall pay contributions under the provisions of section 72-1349, Idaho Code, unless it elects, in accordance with this section, to pay to the director an amount equal to the full amount of regular benefits paid and the amount paid for extended benefits for which the department is not reimbursed by the federal government, for any reason including, but not limited to, payments made as a result of a determination or payments erroneously paid, or paid as a result of a determination of eligibility, which is subsequently reversed if said payment or any portion thereof was made as a result of wages earned in the employ of such organization or entity. Any sums recovered by the department from a claimant as a result of said payments shall be credited to the account of the nonprofit organization or governmental entity that reimbursed the fund for the payment of said benefits. Where such benefits are paid utilizing wages paid by two (2) or more employers, the portion of benefits to be repaid by the organization or entity shall be its proportionate share. This shall be computed on the basis of the relationship between wages utilized that were earned for services performed for such organization or entity and the total wages utilized in paying such benefits.

(3) Any nonprofit organization or governmental entity may elect to become liable for payments in lieu of contributions, provided it files with the director a written notice of election not later than thirty (30) days prior to the beginning of any taxable year or within thirty (30) days after the date of the final determination that such organization or entity is subject to this chapter. Such election shall be effective for not less than two (2) full taxable years after the election is made, and will continue to be in effect until terminated. The organization or entity must file with the director a written notice of termination of such election not later than thirty (30) days prior to the beginning of the taxable year for which such termination shall first be effective. The director may, in his discretion, terminate an election as provided in this section or extend the period within which a notice of election or a notice of termination must be filed. The director shall notify each nonprofit organization and governmental entity of any determination he makes of its status as an employer and of the effective date of any election that it makes and of any termination of such election.

(4) Reimbursement payments. Payments in lieu of contributions shall be made in accordance with the provisions of this subsection, including either paragraph (a) or paragraph (b).

(a) At the end of each calendar quarter, or at the end of any other period as determined by the director, the director shall bill each organization or entity (or group of organizations or entities) that has elected to make payments in lieu of contributions for an amount equal to the full amount of regular benefits paid, and the amount paid for extended benefits for which the department is not reimbursed by the federal government, if paid as a result of wages earned in the employ of such organization or entity.

(b) Payment in advance. Nonprofit organizations or governmental entities may elect to make payments in lieu of contributions in advance of actual billing for payment costs. Advance payments shall be made as follows: At the end of each calendar quarter, the nonprofit organization or governmental entity shall pay one percent (1%) of its total quarterly payroll unless the director determines that a lesser percentage will cover the cost of payment of benefits to the employees of said employer. For purposes of this section, the total quarterly payroll for school districts shall be computed based upon only those school districts that have elected cost reimbursement status. Such payments shall become due and payable within thirty (30) days following the quarter ending.

At the end of such taxable year, the director shall compute the benefit costs attributable to the employer as provided in subsection (2) of this section. The director will then debit the employer's account with these costs. When payments exceed benefit costs, either the employer will be credited on subsequent benefit costs with the overpayment or, at the director's discretion, the overpayment will be refunded to the employer. When payments are not sufficient to pay benefit costs, either the employer will be billed the additional amount necessary to pay such costs or, at the director's discretion, the employer's advance payment rate for the next taxable year will be set at a rate that will cover such costs.

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

(6) Failure to pay timely. If any nonprofit organization or governmental entity is delinquent in making payments in lieu of contributions, the director may terminate such employer's election to make payments in lieu of contributions as of the beginning of the next taxable year, and such termination shall be effective for that and the next taxable year. Any nonprofit organization or governmental entity becoming delinquent in making payments in lieu of contributions shall be subject to the same penalty provisions as any other covered employer as provided in this chapter.

(7) Appeals procedure. Administrative determinations issued pursuant to this section shall become final unless, within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, an appeal is filed with the department in accordance with the department's rules. Appeal proceedings shall be in accordance with the provisions of section 72-1361, Idaho Code.

(8) In the payment of any payments in lieu of contributions, a fractional part of a dollar shall be disregarded unless it amounts to fifty cents (50¢) or more, in which case it shall be increased to one dollar ($1.00).

History:

[72-1349A, added 1977, ch. 179, sec. 13, p. 483, am. 1978, ch. 112, sec. 6, p. 239; am. 1980, ch. 264, sec. 4, p. 683; am. 1982, ch. 326, sec. 7, p. 814; am. 1998, ch. 1, sec. 63, p. 46; am. 2006, ch. 38, sec. 1, p. 105; am. 2016, ch. 158, sec. 1, p. 429.]
Idaho Code § 72-805 — Idaho Code / Title 72 / Chapter 8 / Section 72-805
72-805 LAW NOT RETROACTIVE.
Status: in_force

72-805. Law not retroactive. The provisions of this law shall not apply to injuries received and occupational diseases manifested or to the compensation payable therefor prior to the taking effect of this law, except as in this law otherwise provided.

History:

[72-805, added I.C., sec. 72-805, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-710 — Idaho Code / Title 72 / Chapter 7 / Section 72-710
72-710 TRANSCRIPTS OF PROCEEDINGS.
Status: in_force

72-710. Transcripts of proceedings. A stenographic or machine transcription of any proceeding or of testimony adduced at any hearing, shall be taken by the commission.

History:

[72-710, added I.C., sec. 72-710, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1372 — Idaho Code / Title 72 / Chapter 13 / Section 72-1372
72-1372 CIVIL PENALTIES.
Status: in_force

72-1372. Civil penalties. (1) The following civil penalties shall be assessed by the director:

(a) If a determination is made finding that an employer willfully filed a false report, a monetary penalty equal to one hundred percent (100%) of the amount that would be due if the employer had filed a correct report or two hundred fifty dollars ($250), whichever is greater, shall be added to the liability of the employer for each quarter for which the employer willfully filed a false report. For the purposes of this section, a false report includes, but is not limited to, a report for a period wherein an employer pays remuneration for personal services which meets the definition of "wages" under section 72-1328, Idaho Code, and the payment is concealed, hidden, or otherwise not reported to the department.

(b) If a determination is made finding that an employer willfully failed to file the employer's quarterly unemployment insurance tax report when due, the director shall assess a monetary penalty equal to:

(i) Seventy-five dollars ($75.00) or twenty-five percent (25%) of the amount that would be due if the employer had filed a timely quarterly report, whichever is greater, if the employer had not been found in any previous determination to have willfully failed to file a timely quarterly report for any of the sixteen (16) preceding consecutive calendar quarters; or

(ii) One hundred fifty dollars ($150) or fifty percent (50%) of the amount that would be due if the employer had filed a timely quarterly report, whichever is greater, if the employer had been found in any previous determination to have willfully failed to file a timely quarterly report for no more than one (1) of the sixteen (16) preceding consecutive calendar quarters; or

(iii) Two hundred fifty dollars ($250) or one hundred percent (100%) of the amount that would be due if the employer had filed a timely quarterly report, whichever is greater, if the employer had been found in any previous determination or determinations to have willfully failed to file a timely quarterly report for two (2) or more of the sixteen (16) preceding consecutive calendar quarters.

(c) If a determination is made finding that an employer, or any officer or agent or employee of the employer with the employer's knowledge, willfully made a false statement or representation or willfully failed to report a material fact when submitting facts to the department concerning a claimant's separation from the employer, a penalty in an amount equal to ten (10) times the weekly benefit amount of such claimant shall be added to the liability of the employer.

(d) If a determination is made finding that an employer has induced, solicited, coerced or colluded with an employee or former employee to file a false or fraudulent claim for benefits under this chapter, a penalty in an amount equal to ten (10) times the weekly benefit amount of such employee or former employee shall be added to the liability of the employer.

(e) If a determination is made finding that an employer failed to complete and submit an Idaho business registration form when due, as required by section 72-1337(1), Idaho Code, a penalty of five hundred dollars ($500) shall be assessed against the employer.

(f) For purposes of paragraphs (c) and (d) of this subsection, the term "weekly benefit amount" means the amount determined by the director pursuant to section 72-1367(2), Idaho Code.

(g) If a determination is made finding that a person has made any unauthorized disclosure of employment security information in violation of the provisions of chapter 1, title 74, Idaho Code, or section 72-1342, Idaho Code, or rules promulgated thereunder, a penalty of five hundred dollars ($500) for each act of unauthorized disclosure shall be assessed against the person.

(h) If a determination is made finding that a professional employer failed to submit a separate quarterly wage report for each client as required in section 72-1349B(9), Idaho Code, the director shall assess a monetary penalty equal to one hundred dollars ($100) for each client not separately reported by the professional employer; provided that the maximum penalty for any quarter shall not exceed five thousand dollars ($5,000).

(2) At the discretion of the director, the department may waive all or any part of the penalties imposed pursuant to subsection (1) of this section if the employer shows to the satisfaction of the director that it had good cause for failing to comply with the requirements of this chapter and rules promulgated thereunder.

(3) Determinations imposing civil penalties pursuant to this section shall be served in accordance with section 72-1368(5), Idaho Code. Penalties imposed pursuant to this section shall be due and payable twenty (20) days after the date the determination was served unless an appeal is filed in accordance with section 72-1368, Idaho Code, and rules promulgated thereunder. Such appeals shall be conducted in accordance with section 72-1368, Idaho Code, and rules promulgated thereunder.

(4) Civil penalties imposed by this section shall be in addition to any other penalties authorized by this chapter. The provisions of this chapter that apply to the collection of contributions, and the rules promulgated thereunder, shall also apply to the collection of penalties imposed pursuant to this section. Amounts collected pursuant to this section shall be paid into the state employment security administrative and reimbursement fund as established by section 72-1348, Idaho Code.

History:

[72-1372, added 2005, ch. 5, sec. 16, p. 31; am. 2007, ch. 64, sec. 1, p. 157; am. 2008, ch. 44, sec. 5, p. 116; am. 2008, ch. 99, sec. 3, p. 276; am. 2011, ch. 117, sec. 1, p. 326; am. 2015, ch. 141, sec. 196, p. 530; am. 2016, ch. 280, sec. 3, p. 777; am. 2025, ch. 29, sec. 34, p. 161.]
Idaho Code § 72-226 — Idaho Code / Title 72 / Chapter 2 / Section 72-226
72-226 INSANE PERSON'S COMPENSATION PAYABLE TO GUARDIAN.
Status: in_force

72-226. Insane person's compensation payable to guardian. The compensation of a person who is insane shall be paid to his or her guardian.

History:

[72-226, added I.C., sec. 72-226, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1306 — Idaho Code / Title 72 / Chapter 13 / Section 72-1306
72-1306 BASE PERIODS.
Status: in_force

72-1306. BASE PERIODS. (1) "Regular base period" means the first four (4) of the last five (5) completed calendar quarters immediately preceding the beginning of a benefit year.

(2) "Alternate base period" means the last four (4) completed calendar quarters immediately preceding the beginning of a benefit year. If a claimant has insufficient wages in the regular base period to establish eligibility for unemployment benefits, the alternate base period shall be used.

(3) "Total temporary disability base period" means the first four (4) of the last five (5) completed calendar quarters immediately prior to the Sunday of the week in which a medically verifiable temporary total disability has occurred. A claimant who has or has had a medically verifiable temporary total disability and insufficient wages in the regular or alternate base periods to establish eligibility for unemployment benefits shall use the total temporary disability base period. To use the total temporary disability base period, a claimant must file for benefits within three (3) years of the beginning of the temporary total disability and no later than six (6) months after the end of the temporary total disability.

History:

[72-1306, added 2025, ch. 29, sec. 5, p. 107.]
Idaho Code § 72-1716 — Idaho Code / Title 72 / Chapter 17 / Section 72-1716
72-1716 IMPLEMENTATION OF ALCOHOL AND DRUG-FREE WORKPLACE PROGRAM — QUALIFICATION OF EMPLOYER PREMIUM REDUCTION.
Status: in_force

72-1716. Implementation of alcohol and drug-free workplace program — Qualification of employer premium reduction. (1) For each policy of worker's compensation insurance issued or renewed in the state on or after July 1, 1999, a reduction in the premium for the policy may be granted if the insurer determines the insured has established and maintains an alcohol and drug-free workplace program that complies with the requirements of sections 72-1701 through 72-1715, Idaho Code.

(2) The state of Idaho or any political subdivision thereof that conducts drug and alcohol testing of all those employees and prospective employees for whom such testing is not constitutionally prohibited shall qualify for, and may be granted, the employer premium reduction set forth in subsection (1) of this section.

History:

[72-1716, added 1999, ch. 142, sec. 2, p. 407; am. 2003, ch. 233, sec. 15, p. 598.]
Idaho Code § 72-1103 — Idaho Code / Title 72 / Chapter 11 / Section 72-1103
72-1103 DEFINITIONS.
Status: in_force

72-1103. Definitions. As used in this chapter, unless the context requires otherwise:

(1) "Detention officer" means an employee in a county jail who is responsible for the safety, care, protection and monitoring of county jail inmates; and

(2) "Peace officer" means any employee of a police or other law enforcement agency that is a part of or administered by the state or any political subdivision thereof who has the duty to arrest and whose duties include the prevention and detection of crime and the enforcement of the penal, traffic or highway laws of this state or any political subdivision of this state and shall include, but not be limited to, appointed chiefs, elected sheriffs, and fish and game officers.

History:

[72-1103, added 2007, ch. 365, sec. 1, p. 1099.]
Idaho Code § 72-419 — Idaho Code / Title 72 / Chapter 4 / Section 72-419
72-419 DETERMINATION OF AVERAGE WEEKLY WAGE.
Status: in_force

72-419. Determination of average weekly wage. Except as otherwise provided in this law, the average weekly wage of the employee at the time of the accident causing the injury or of manifestation of the occupational disease shall be taken as the basis upon which to compute compensation and shall be determined as follows:

(1) If at such time the wages are fixed by the week, the amount so fixed shall be the average weekly wage.

(2) If at such time the wages are fixed by the month, the average weekly wage shall be the monthly wage so fixed multiplied by twelve (12) and divided by fifty-two (52).

(3) If at such time the wages are fixed by the year, the average weekly wage shall be the yearly wage so fixed divided by fifty-two (52).

(4) (a) If at such time the wages are fixed by the day, hour or by the output of the employee, the average weekly wage shall be the wage most favorable to the employee computed by dividing by thirteen (13) his wages (not including overtime or premium pay) earned in the employ of the employer in the first, second, third or fourth period of thirteen (13) consecutive calendar weeks in the fifty-two (52) weeks immediately preceding the time of accident or manifestation of the disease.

(b) If the employee has been in the employ of the employer less than twelve (12) calendar weeks immediately preceding the accident or manifestation of the disease, his average weekly wage shall be computed under the foregoing paragraph, taking the wages (not including overtime or premium pay) for such purpose to be the amount he would have earned had he been so employed by the employer the full thirteen (13) calendar weeks immediately preceding such time and had worked, when work was available to other employees in a similar occupation.

(5) If at such time the hourly wage has not been fixed or cannot be ascertained, the wage for the purpose of calculating compensation shall be taken to be the usual wage for similar services where such services are rendered by paid employees.

(6) In seasonal occupations that do not customarily operate throughout the entire year, the average weekly wage shall be taken to be one-fiftieth (1/50) of the total wages which the employee has earned from all occupations during the twelve (12) calendar months immediately preceding the time of the accident or manifestation of the disease.

(7) In the case of a volunteer emergency responder, the income benefits in the first fifty-two (52) weeks shall be based on the average weekly wage in his regular employment or sixty-seven percent (67%) of the current average weekly state wage, as determined pursuant to section 72-409(2), Idaho Code, whichever is greater.

(8) If the employee was a minor, apprentice or trainee at the time of the accident or manifestation of the disease, and it is established that under normal conditions his wages should be expected to increase during the period of disability that fact may be considered in computing his average weekly wage.

(9) When the employee is working under concurrent contracts with two (2) or more employers and the defendant employer has knowledge of such employment prior to the injury, the employee's wages from all such employers shall be considered as if earned from the employer liable for compensation.

(10) When circumstances are such that the actual rate of pay cannot be readily ascertained, the wage shall be deemed to be the contractual, customary or usual wage in the particular employment, industry or community for the same or similar service.

(11) In the case of public employees covered under section 72-205(6), Idaho Code, the income benefits shall be based on the greater of the average weekly wage of the employee's civilian employment and pay computed for one (1) weekend drill in a month, or full-time active duty pay fixed by the month as provided in section 46-605, Idaho Code.

History:

[72-419, as added by 1971, ch. 124, sec. 3, p. 422; am. 1981, ch. 261, sec. 6, p. 555; am. 1997, ch. 274, sec. 7, p. 806; am. 1999, ch. 118, sec. 3, p. 353; am. 2008, ch. 369, sec. 3, p. 1014.]
Idaho Code § 72-316 — Idaho Code / Title 72 / Chapter 3 / Section 72-316
72-316 VOLUNTARY PAYMENTS OF INCOME BENEFITS.
Status: in_force

72-316. Voluntary payments of income benefits. Any payments made by the employer or his insurer to a workman injured or afflicted with an occupational disease, during the period of disability, or to his dependents, which under the provisions of this law, were not due and payable when made, may, subject to the approval of the commission, be deducted from the amount yet owing and to be paid as income benefits; provided, that in case of disability such deduction shall be made by shortening the period during which income benefits must be paid, and not by reducing the amount of the weekly payments.

History:

[72-316, added I.C., sec. 72-316, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1360A — Idaho Code / Title 72 / Chapter 13 / Section 72-1360A
72-1360A COLLECTION OF LIEN AMOUNTS.
Status: in_force

72-1360A. Collection of lien amounts. (1) In addition to all other remedies or actions provided by this chapter, it shall be lawful for the director or his agent to collect any amounts secured by liens created pursuant to this chapter by seizure and sale of the property of any person liable for such amounts who fails to pay the same within thirty (30) days from the mailing of notice and demand for payment thereof.

(2) Property exempt from seizure shall be the same property as is exempt from execution under the provisions of chapter 6, title 11, Idaho Code.

(3) In exercising his authority under subsection (1) of this section, the director may levy, or by his warrant, authorize any of his representatives, a sheriff or deputy to levy upon, seize and sell any nonexempt property belonging to any person liable for the amounts secured by the lien.

(4) When a warrant is issued by the department for the collection of any amount due pursuant to a lien authorized by this chapter, it shall be directed to any authorized representative of the department, or to any sheriff or deputy, and any such warrant shall have the same force and effect as a writ of execution. It may be levied and sale made pursuant to it in the same manner and with the same force and effect as a levy and sale pursuant to a writ of execution. Upon the completion of his services pursuant to said warrant, the sheriff or deputy shall receive the same fees and expenses as are provided by law for services related to a writ of execution. All such fees and expenses shall be an obligation of the person liable for the amounts due and shall be collected from such person by virtue of the warrant. Any warrant issued by the director shall contain, at a minimum, the name and address of the liable person; the nature of the underlying liability; the date the liability was incurred; the amount of the liability secured by the lien; the amount of any penalty, interest or other amount due under the lien; and the interest rate on the lien.

(5) Whenever any property that is seized and sold by virtue of the foregoing provisions is not sufficient to satisfy the claim of the state for which seizure is made, any other property subject to seizure shall be seized and sold until the amount due from such person, together with all expenses, is fully paid.

(6) All persons are required, on demand of a representative of the department, a sheriff or deputy acting pursuant to this chapter, to produce all documentary evidence and statements relating to the property or rights in the property subject to seizure.

History:

[72-1360A, added 1997, ch. 205, sec. 7, p. 617; am. 1998, ch. 1, sec. 78, p. 65.]
Idaho Code § 72-703 — Idaho Code / Title 72 / Chapter 7 / Section 72-703
72-703 GIVING OF NOTICE AND MAKING OF CLAIM.
Status: in_force

72-703. Giving of notice and making of claim. Any notice under this law shall be given to the employer, or, if the employer is a partnership, then to any one (1) of the partners. If the employer is a corporation, then the notice may be given to any agent of the corporation upon whom process may be served, or to any officer of the corporation, or any agent in charge of the business at the place where the injury occurred. Such notice shall be given by delivering it or by sending it by registered or certified mail addressed to the employer at his or its last known residence or place of business. The foregoing provisions shall apply to the making of a claim.

History:

[72-703, added I.C., sec. 72-703, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1349B — Idaho Code / Title 72 / Chapter 13 / Section 72-1349B
72-1349B FINANCING OF BENEFITS PAYMENTS BY PROFESSIONAL EMPLOYERS AND THEIR CLIENTS.
Status: in_force

72-1349B. Financing of benefits payments by professional employers and their clients. (1) Financing of benefits for workers assigned by a professional employer to a nonprofit organization or a governmental entity shall be paid as provided in section 72-1349A, Idaho Code. Financing of benefits for workers assigned by a professional employer to any entity other than a nonprofit organization or governmental entity shall be made in accordance with the provisions of this section.

(2) A professional employer organization shall fully comply with the requirements of chapter 24, title 44, Idaho Code, in order to be eligible for any transfers of experience rating as allowed by this section.

(3) In order to effect a transfer of a client's experience rating into the experience rating of a professional employer organization, both the client and the professional employer organization shall jointly apply for the transfer of the experience rating within the same time frames as required of employers by section 72-1351(5), Idaho Code, from the date of the contract entered into between the professional employer organization and the client required by section 44-2405, Idaho Code. Failure to submit a timely joint request for transfer of experience rating shall result in the professional employer organization reporting wages for the client under the employer account number of the client.

(4) In the event that a client and a professional employer organization jointly apply to transfer the experience rating of the client into that of the professional employer organization, the client's entire experience rating and factors of experience rating shall be transferred into that of the professional employer organization, and no partial transfers of experience factors or the experience rating shall be allowed.

(5) If some of the client's workers are included in the professional employer organization arrangement and some are not included, and the professional employer organization and the client elect to report the workers included in the professional employer organization arrangement under the employer account number of the client, then only one (1) quarterly report shall be remitted to the department, which shall list or include all the client's workers whether or not included in the professional employer organization arrangement.

(6) If a client employer has employees, services, or employment, one (1) or more of which do not independently meet the coverage or threshold requirements necessary to constitute covered employment, such employees, services, or employment shall nonetheless be deemed to meet the coverage requirements of this chapter if, in combination with other employees, services, or employment of such other employees of the professional employer organization or any of its clients, such wages, services, or employees jointly meet coverage requirements.

(7) Unless a professional employer meets the minimum requirements of this chapter, its client shall remain liable as a covered employer for any payments due under the provisions of this chapter. During the term of a professional employer arrangement, a professional employer is liable for the payment of all moneys due pursuant to this chapter as a result of wages paid to employees assigned to a client company, except compensation paid to sole proprietors or partners in the client company.

(8) A client is jointly and severally liable for any unpaid moneys due under the provisions of this chapter from the professional employer for wages paid to workers assigned to the client.

(9) The professional employer shall report and make all payments under its state employer account number. The professional employer shall keep separate records and submit separate quarterly wage reports for each of its clients. The professional employer shall pay contributions for its clients collectively using the professional employer's contribution rate unless it elects to pay the contribution for certain clients individually in which instance the contribution shall be paid using the individual client's contribution rate.

(10) To report the wages and employees covered by the professional employer organization arrangement between a professional employer organization and client, professional employer organizations and their clients shall make reports to the department in one (1) of the following ways, subject to any conditions in rules promulgated by the department:

(a) Report the workers included in the professional employer organization arrangement under the employer account number of the professional employer organization and transfer the rating of the client to the professional employer organization; or

(b) Report the workers included in the professional employer organization arrangement under the employer account number of the client without an experience rating transfer.

(11) As between a professional employer and its client, the professional employer company shall be deemed to be the interested party for purposes of section 72-1323, Idaho Code, and all proceedings to determine rights to benefits under the provisions of this chapter.

(12) The provisions of this section do not apply to an entity that provides temporary workers on a temporary help basis, provided that the entity is liable as the employer for all payments due under the provisions of this chapter as a result of wages paid to those temporary workers.

(13) When a professional employer assigns workers to only one (1) client and its affiliates, there is a rebuttable presumption that the client entered into a professional employer arrangement to avoid calculation of the proper taxable wage rate. If the professional employer fails to rebut this presumption, the director, pursuant to section 72-1353, Idaho Code, shall issue an administrative determination of coverage holding the client to be the covered employer for purposes of this chapter.

(14) Whenever a client ceases to pay wages, such client shall be subject to termination of its employer account and experience rating records in the same manner as any other employer, in accordance with the provisions of sections 72-1351 and 72-1352, Idaho Code. If a client that has ceased to pay wages subsequently becomes subject to this chapter because it resumes paying wages, it will be assigned the appropriate experience rate in accordance with the provisions of section 72-1351, Idaho Code.

(15) Whenever a professional employer arrangement is entered, the separate account and experience factors of payroll and reserve shall be transferred to the professional employer for the purpose of determining the professional employer's contribution rate to be paid on behalf of the client. Upon the expiration or termination of the professional employer arrangement, so much of the professional employer's separate account and experience factors of payroll and reserve as is attributable to the client shall be transferred to the terminating client for the purpose of determining the client's subsequent rate of contribution. In the event the professional employer elects to pay the client's contribution separately as provided in subsection (9) of this section, then the client's experience factors of payroll and reserve shall remain with the client employer for the duration of the professional employer arrangement.

History:

[(72-1349B), added 1977, ch. 179, sec. 14, p. 486; am. 1978, ch. 112, sec. 7, p. 243; am. 1982, ch. 326, sec. 8, p. 817; am. and redesig. 1998, ch. 1, sec. 65, p. 49; am. 2025, ch. 29, sec. 21, p. 123.]
Idaho Code § 72-1704 — Idaho Code / Title 72 / Chapter 17 / Section 72-1704
72-1704 REQUIREMENTS FOR SAMPLE COLLECTION AND TESTING.
Status: in_force

72-1704. Requirements for sample collection and testing. All sample collection and testing for drugs and alcohol under this act shall be performed in accordance with the following conditions:

(1) The collection of samples shall be performed under reasonable and sanitary conditions;

(2) The employer or employer's agent who is responsible for collecting the sample will be instructed as to the proper methods of collection;

(3) Samples shall be collected and tested with due regard to the privacy of the individual being tested and in a manner reasonably calculated to prevent substitutions or interference with the collection or testing of reliable samples;

(4) Sample collection shall be documented and the documentation procedures shall include:

(a) Labeling of samples so as reasonably to preclude the possibility of misidentification of the person tested in relation to the test result provided; and

(b) Handling of samples in accordance with reasonable chain-of-custody and confidentiality procedures;

(5) Sample collection, storage and transportation to the place of testing shall be performed so as reasonably to preclude the possibility of sample contamination and/or adulteration;

(6) Sample testing shall conform to scientifically accepted analytical methods and procedures;

(7) Drug testing shall include a confirmatory test before the result of any test can be used as a basis for action by an employer under sections 72-1707 and 72-1708, Idaho Code. A confirmatory test refers to the mandatory second or additional test of the same sample that is conducted by a laboratory utilizing a chromatographic technique such as gas chromatography-mass spectrometry or another comparable reliable analytical method;

(8) Positive alcohol tests resulting from the use of an initial screen saliva test, must include a confirmatory test that utilizes a different testing methodology meant to demonstrate a higher degree of reliability;

(9) Positive alcohol tests resulting from the use of a breath test must include a confirmatory breath test conducted no earlier than fifteen (15) minutes after the initial test; or the use of any other confirmatory test meant to demonstrate a higher degree of reliability.

History:

[72-1704, added 1997, ch. 126, sec. 1, p. 376; am. 2003, ch. 233, sec. 5, p. 594.]
Idaho Code § 72-331 — Idaho Code / Title 72 / Chapter 3 / Section 72-331
72-331 PAYMENT OF ADMINISTRATIVE EXPENSES.
Status: in_force

72-331. Payment of administrative expenses. The manager shall have the authority to pay from the industrial special indemnity fund necessary expenses of administration involving the industrial special indemnity fund, including secretarial help, equipment and supplies, medical and other experts, witnesses, legal counsel, and similar aid and services.

History:

[72-331, added I.C., sec. 72-331, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 8, p. 579.]
Idaho Code § 72-1601 — Idaho Code / Title 72 / Chapter 16 / Section 72-1601
72-1601 SHORT TITLE.
Status: in_force

72-1601. Short title. This chapter shall be known and may be cited as the "Directory of New Hires Act."

History:

[72-1601, added 1997, ch. 340, sec. 1, p. 1016.]
Idaho Code § 72-223 — Idaho Code / Title 72 / Chapter 2 / Section 72-223
72-223 THIRD PARTY LIABILITY.
Status: in_force

72-223. Third party liability. (1) The right to compensation under this law shall not be affected by the fact that the injury, occupational disease or death is caused under circumstances creating in some person other than the employer a legal liability to pay damages therefor, such person so liable being referred to as the third party. Such third party shall not include those employers described in section 72-216, Idaho Code, having under them contractors or subcontractors who have in fact complied with the provisions of section 72-301, Idaho Code; nor include the owner or lessee of premises, or other person who is virtually the proprietor or operator of the business there carried on, but who, by reason of there being an independent contractor or for any other reason, is not the direct employer of the workmen there employed.

(2) Action may be instituted against such third party by the employee, or in event compensation has been claimed and awarded, by the employee and employer jointly, in the employee's name, or, if the employee refuses to participate in such action, by the employer in the employee's name.

(3) If compensation has been claimed and awarded, the employer having paid such compensation or having become liable therefor, shall be subrogated to the rights of the employee, to recover against such third party to the extent of the employer's compensation liability.

(4) Unless otherwise agreed, upon any recovery by the employee against the third party, the employer shall pay or have deducted from its subrogated portion thereof, a proportionate share of the costs and attorney's fees incurred by the employee in obtaining such recovery unless one (1) or more of the following circumstances exist:

(a) If prior to the date of a written retention agreement between the employee and an attorney, the employer has reached an agreement with the third party, in writing, agreeing to pay in full the employer's subrogated interest;

(b) If the employee alleges or asserts a position in the third party claim adverse to the employer, then the commission shall have jurisdiction to determine a reasonable fee, if any, for services rendered to the employer;

(c) If there is a joint effort between the employee and employer to pursue a recovery from the third party, then the commission shall have jurisdiction to determine a reasonable fee, if any, and apportion the costs and attorney's fees between the employee and employer.

(5) If the amount recovered from the third party exceeds the amount of the subrogated portion payable to the employer for past compensation benefits paid, then to the extent the employer has a future subrogated interest in that portion of the third party recovery paid to the employee, the employer shall receive a credit against its future liability for compensation benefits. Such credit shall apply as future compensation benefits become payable, and the employer shall reimburse the employee for the proportionate share of attorney's fees and costs paid by the employee in obtaining that portion of the third party recovery corresponding to the credit claimed. The employer shall not be required to pay such attorney's fees and costs related to the future credit prior to the time the credit is claimed. However, the employer and employee may agree to different terms if approved by the industrial commission.

(6) If death results from the injury or occupational disease and if the employee leaves no dependents entitled to benefits under this law, the surety shall have a right of action against the third party for recovery of income benefits, reasonable expenses of medical and related services and burial expense actually paid by the surety and for recovery of amounts paid into the industrial special indemnity account pursuant to section 72-420, Idaho Code, and such right of action shall be in addition to any cause of action of the heirs or personal representatives of the deceased.

(7) All rights and restrictions herein granted to the employer have previously been intended to be, and are hereby expressly granted to the industrial special indemnity account.

History:

[72-223, added I.C., sec. 72-223, as added by 1971, ch. 124, sec. 3, p. 422; am. 1981, ch. 261, sec. 1, p. 553; am. 1996, ch. 191, sec. 1, p. 599; am. 1999, ch. 52, sec. 1, p. 130; am. 2000, ch. 119, sec. 1, p. 258; am. 2000, ch. 372, sec. 1, p. 1231.]
Idaho Code § 72-434 — Idaho Code / Title 72 / Chapter 4 / Section 72-434
72-434 EFFECT OF REFUSING MEDICAL EXAMINATION — DISCONTINUANCE OF COMPENSATION.
Status: in_force

72-434. Effect of refusing medical examination — Discontinuance of compensation. If an injured employee unreasonably fails to submit to or in any way obstructs an examination by a physician or surgeon designated by the commission or the employer, the injured employee's right to take or prosecute any proceedings under this law shall be suspended until such failure or obstruction ceases, and no compensation shall be payable for the period during which such failure or obstruction continues.

History:

[72-434, as added by 1971, ch. 124, sec. 3, p. 422; am. 1997, ch. 274, sec. 11, p. 811.]
Idaho Code § 72-1203 — Idaho Code / Title 72 / Chapter 12 / Section 72-1203
72-1203 WORKFORCE DEVELOPMENT TRAINING FUND.
Status: in_force

72-1203. Workforce development training fund. (1) There is established in the state treasury a special trust fund, separate and apart from all other public funds of this state, to be known as the workforce development training fund, hereinafter "training fund." Except as provided herein, all proceeds from the training tax defined in subsection (7) of this section shall be paid into the training fund. The state treasurer shall be the custodian of the training fund and shall invest said moneys in accordance with law. Any interest earned on the moneys in the training fund shall be deposited in the training fund. Moneys in the training fund shall be disbursed in accordance with the directions of the council.

(2) All moneys in the training fund are appropriated to the council for expenditure in accordance with the provisions of this section. The purpose of the training fund is to provide or expand training and retraining opportunities in an expeditious manner that would not otherwise exist for Idaho's workforce. The training fund is intended to supplement but not to supplant or compete with moneys available through existing training programs. The moneys in the training fund shall be used for the following purposes:

(a) To provide training and retraining for skills necessary for specific economic opportunities and industrial expansion initiatives;

(b) To provide innovative training solutions to meet industry-specific workforce needs or local workforce challenges;

(c) To provide public information and outreach on career education and workforce training opportunities, including existing education and training programs and services not funded by the training fund;

(d) To support the programs and priorities of the state in advancing science, technology, engineering, and mathematics education and skills training. Any obligations incurred by the STEM education fund as it existed on July 1, 2026, shall be payable from the workforce development training fund established in this section; and

(e) For all administrative expenses incurred by the council, including those expenses associated with the collection of the training tax and any other administrative expenses associated with the training fund.

(3) Expenditures from the training fund for purposes authorized in subsection (2)(a), (b), (c), and (d) of this section shall be approved by the council based on procedures, criteria, and performance measures established by the council.

(4) Expenditures from the training fund for purposes authorized in subsection (2)(e) of this section shall be approved by the executive director. The executive director shall pay all approved expenditures as long as the training fund has a positive balance.

(5) The activities funded by the training fund will be coordinated with similar activities funded by the state division of career technical education.

(6) The council shall report annually to the governor and the joint finance-appropriations committee the commitments and expenditures made from the training fund in the preceding fiscal year and the results of the activities funded by the training fund.

(7) A training tax is hereby imposed on all covered employers required to pay contributions pursuant to section 72-1350, Idaho Code, with the exception of deficit-rated employers who have been assigned a taxable wage rate from rate class six pursuant to section 72-1350, Idaho Code. The training tax rate shall be equal to three percent (3%) of the taxable wage rate then in effect for each eligible standard-rated and deficit-rated employer. The training tax shall be due and payable at the same time and in the same manner as contributions.

(8) The provisions of chapter 13, title 72, Idaho Code, which apply to the payment and collection of contributions, also apply to the payment and collection of the training tax, including the same calculations, assessments, methods of payment, penalties, interest, costs, liens, injunctive relief, collection procedures, and refund procedures. The director of the department of labor is granted all rights, authority, and prerogatives necessary to administer the provisions of this subsection. Moneys collected from an employer delinquent in paying the training tax shall first be applied to any penalties and interest imposed pursuant to the provisions of chapter 13, title 72, Idaho Code, and then pro rata to the training fund established in subsection (1) of this section. Any penalties and interest collected pursuant to this subsection shall be paid into the state employment security administrative and reimbursement fund, section 72-1348, Idaho Code, and any penalties or interest refunded under this subsection shall be paid from that same fund. Training taxes paid pursuant to this section shall not be credited to the employer's experience rating account and may not be deducted by any employer from the wages of individuals in its employ. All training taxes shall be deposited in the clearing account of the employment security fund, section 72-1346, Idaho Code, for clearance only and shall not become part of such fund. After clearance, the moneys shall be deposited in the training fund. The director of the department of labor may authorize refunds of training taxes erroneously collected and deposited in the training fund.

(9) The training fund may accept private contributions, moneys from other public agencies, and moneys from any other source, which may be used for the purposes authorized in subsection (2)(a), (b), (c), and (d) of this section.

History:

[72-1203, added 2018, ch. 47, sec. 1, p. 119; am. 2026, ch. 184, sec. 10, p. 834.]
Idaho Code § 72-446 — Idaho Code / Title 72 / Chapter 4 / Section 72-446
72-446 NONDISABLING SILICOSIS — COMPENSATION UPON SEVERANCE FROM EMPLOYMENT.
Status: in_force

72-446. Nondisabling silicosis — Compensation upon severance from employment. (1) When an employee, because he has nondisabling silicosis, is discharged from employment in which he is engaged, or when such an employee, after an examination as provided in subsection (2) of this section, and a finding by the medical panel that it is inadvisable for him to continue in his employment, terminates his employment, the commission may allow such compensation on account of such termination of employment as it may deem just, as support money pending his change of employment, payable as in this law elsewhere provided, but in no case to exceed five thousand dollars ($5,000).

(2) Upon application of any employer or employee, the commission may direct any employee of such employer or any employee who, in the course of his employment has been exposed to the inhalation of silica dust, to submit to a medical examination to determine whether the employee has silicosis, and the degree thereof. The results of the examination shall be submitted to the commission, which shall submit copies of such reports to the employer and employee, who shall have opportunity to rebut the same, provided, request therefor is made to the commission within thirty (30) days from the mailing of such report to the parties. The commission shall make its findings as to whether it is inadvisable for the employee to continue in his employment.

History:

[72-446, added I.C., sec. 72-446, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1313 — Idaho Code / Title 72 / Chapter 13 / Section 72-1313
72-1313 COMPUTATION DATE.
Status: in_force

72-1313. Computation date. "Computation date" means the June 30 immediately prior to the calendar year for which a covered employer's taxable wage rate is effective.

History:

[72-1313, added 1947, ch. 269, sec. 13, p. 793; am. 1949, ch. 144, sec. 13, p. 252; am. 1951, ch. 236, sec. 2, p. 482; am. 1963, ch. 314, sec. 1, p. 841; am. 1965, ch. 170, sec. 1, p. 331; am. 1967, ch. 117, sec. 4, p. 233; am. 1991, ch. 119, sec. 1, p. 248; am. 1998, ch. 1, sec. 13, p. 10.]
Idaho Code § 72-1351 — Idaho Code / Title 72 / Chapter 13 / Section 72-1351
72-1351 EXPERIENCE RATING AND VOLUNTARY TRANSFERS OF EXPERIENCE RATING ACCOUNTS.
Status: in_force

72-1351. Experience rating and voluntary transfers of experience rating accounts. (1) Subject to the other provisions of this chapter, each eligible and deficit employer's, except cost reimbursement employers, taxable wage rate shall be determined in the manner set forth in this subsection for each calendar year:

(a)(i) Each eligible employer shall be given an "experience factor" which shall be the ratio of excess of contributions over benefits paid on the employer's account since December 31, 1939, to his average annual taxable payroll rounded to the next lower dollar amount for the four (4) fiscal years immediately preceding the computation date, except that when an employer first becomes eligible, his "experience factor" will be computed on his average annual taxable payroll for the two (2) fiscal years or more, but not to exceed four (4) fiscal years, immediately preceding the computation date. The computation of such "experience factor" shall be to six (6) decimal places.

(ii) Each deficit employer shall be given a "deficit experience factor" which shall be the ratio of excess of benefits paid on the employer's account over contributions since December 31, 1939, to his average annual taxable payroll rounded to the next lower dollar amount for one (1) or more fiscal years, but not to exceed four (4) fiscal years, for which he had covered employment ending on the computation date; provided, however, that any employer who, on any computation date has a "deficit experience factor" for the period immediately preceding such computation date but who has filed all reports, paid all contributions and penalties due on or before the cutoff date, and has during the last four (4) fiscal years paid contributions at a rate of not less than the standard rate applicable for each such year and in excess of benefits charged to his experience rating account during such years, shall have any balance of benefits charged to his account, which on the computation date immediately preceding such four (4) fiscal years was in excess of contributions paid, deleted from his account, and the excess benefits so deleted shall not be considered in the computation of his taxable wage rate for the rate years following such four (4) fiscal years. For the rate year following such computation date, he shall be given the standard rate for that year.

(iii) In the event an employer's coverage has been terminated because he has ceased to do business or because he has not had covered employment for a period of four (4) years, and if said employer thereafter becomes a covered employer, he will be considered as though he were a new employer, and he shall not be credited with his previous experience under this chapter for the purpose of computing any future "experience factor."

(iv) Benefits paid to a claimant whose employment terminated because the claimant's employer was called to active military duty shall not be used as a factor in determining the taxable wage rate of that employer.

(b) Schedules shall be prepared listing all eligible employers in inverse numerical order of their experience factors, and all deficit employers in numerical order of their deficit experience factors. There shall be listed on such schedules for each such employer in addition to the experience factor: (i) the amount of his taxable payroll for the fiscal year ending on the computation date, and (ii) a cumulative total consisting of the sum of such employer's taxable payroll for the fiscal year ending on the computation date and the corresponding taxable payrolls for all other employers preceding him on such schedules.

(c) The cumulative taxable payroll amounts listed on the schedules provided for in paragraph (b) of this subsection shall be segregated into groups whose limits shall be those set out in the table provided in section 72-1350(7), Idaho Code. Each of such groups shall be identified by the rate class number listed in the table which represents the percentage limits of each group. Each employer on the schedules shall be assigned a taxable wage rate in accordance with section 72-1350, Idaho Code.

(d)(i) If the grouping of rate classes requires the inclusion of exactly one-half (1/2) of an employer's taxable payroll, the employer shall be assigned the lower of the two (2) rates designated for the two (2) classes in which the halves of his taxable payroll are so required.

(ii) If the group of rate classes requires the inclusion of a portion other than exactly one-half (1/2) of an employer's taxable payroll, the employer shall be assigned the rate designated for the class in which the greater part of his taxable payroll is so required.

(iii) If one (1) or more employers on the schedules have experience factors identical to that of the last employer included in a particular rate class, all such employers shall be included in and assigned the taxable wage rate specified for such class, notwithstanding the provisions of paragraph (c) of this subsection.

(e) If the taxable payroll amount or the experience factor or both such taxable payroll amount and experience factor of any eligible or deficit employer listed on the schedules is changed, the employer shall be placed in that position on the schedules which he would have occupied had his taxable payroll amount and/or experience factor as changed been used in determining his position in the first instance, but such change shall not affect the position or rate classification of any other employer listed on the schedules and shall not affect the rate determination for previous years.

(2) For experience rating purposes, all previously accumulated benefit charges to covered employers' accounts, except cost reimbursement employers, shall not be changed except as provided in this chapter. Benefits paid prior to June 30 shall, as of June 30 of each year preceding the calendar year for which a covered employer's taxable wage rate is effective, be charged to the account of the covered employer, except cost reimbursement employers, who paid the largest individual amount of base period wages as shown on the determination used as the basis for the payment of such benefits, except that no charge shall be made to the account of such covered employer with respect to benefits paid under the following situations:

(a) If paid to a worker who terminated his services voluntarily without good cause attributable to such covered employer, with good cause but for reasons not attributable to such covered employer, or who had been discharged for workplace misconduct in connection with such services;

(b) If paid in accordance with the provisions of section 72-1368(10), Idaho Code, and the decision to pay benefits is subsequently reversed;

(c) For that portion of benefits paid to multistate claimants pursuant to section 72-1344, Idaho Code, which exceeds the amount of benefits that would have been charged had only Idaho wages been used in paying the claim;

(d) If paid in accordance with the extended benefit program triggered by either national or state indicators;

(e) If paid to a worker who continues to perform services for such covered employer without a reduction in his customary work schedule, and who is eligible to receive benefits due to layoff or a reduction in earnings from another employer; or

(f) If paid to a worker who turns down an offer of suitable work because of participation in a job training program pursuant to the requirements of section 72-1366(8), Idaho Code.

(3) A covered employer whose experience rating account is chargeable, as prescribed by this section, is an interested party as defined in section 72-1323, Idaho Code. A determination of chargeability shall become final unless, within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, an appeal is filed by an interested party with the department in accordance with the department's rules. Appeal proceedings shall be in accordance with the provisions of section 72-1361, Idaho Code.

(4)(a) An experience rating record shall be maintained for each covered employer. The record shall be credited with all contributions which the covered employer has paid for covered employment prior to the cutoff date, pursuant to the provisions of this and preceding acts, and which covered employment occurred prior to the computation date. The record shall also be charged with the amount of benefits paid which are chargeable to the covered employer's account as provided by the appropriate provisions of the employment security law and regulations thereunder in effect at the time such benefits were paid. Nothing in this section shall be construed to grant any covered employer or individual in his service a priority with respect to any claim or right because of amounts paid by such covered employer into the employment security fund.

(b) Except those meeting the requirements of section 72-1349B, Idaho Code, each person or entity paying wages directly, or indirectly through arrangements in which payroll is consolidated for multiple persons or entities, shall maintain separate records and shall report the wages in accordance with this chapter. The wages for one (1) person or entity may not be reported under the assigned record of another, even where the people or entities are related.

(5)(a) Whenever any individual or type of organization, whether or not a covered employer within the meaning of section 72-1315, Idaho Code, in any manner succeeds to, or acquires all or substantially all, of the business of an employer who at the time of acquisition was a covered employer, and in respect to whom the director finds that the business of the predecessor is continued solely by the successor, the separate experience rating account of the predecessor shall, upon the joint application of the predecessor and the successor within the one hundred eighty (180) days after such acquisition and approval by the director, be transferred to the successor employer for the purpose of determining such successor's liability and taxable wage rate, and any successor who was not an employer on the date of acquisition shall, as of such date, become a covered employer as defined in this chapter. Such one hundred eighty (180) day period may be extended at the discretion of the director.

(b) Whenever any individual or type of organization, whether or not a covered employer within the meaning of section 72-1315, Idaho Code, in any manner succeeds to, or acquires, part of the business of an employer who at the time of acquisition was a covered employer, and such portion of the business is continued by the successor, so much of the separate experience rating account of the predecessor as is attributable to the portion of the business transferred, as determined on a pro rata basis in the same ratio that the wages of covered employees properly allocable to the transferred portion of the business bears to the payroll of the predecessor in the last four (4) completed calendar quarters immediately preceding the date of transfer, shall, upon the joint application of the predecessor and the successor within one hundred eighty (180) days after such acquisition and approval by the director, be transferred to the successor employer for the purpose of determining such successor's liability and taxable wage rate, and any successor who was not an employer on the date of acquisition shall, as of such date, become a covered employer as defined in this chapter. Such one hundred eighty (180) day period may be extended at the discretion of the director.

(c)(i) If the successor was a covered employer prior to the date of the acquisition of all or a part of the predecessor's business, his taxable wage rate, effective the first day of the calendar quarter immediately following the date of acquisition, shall be a newly computed rate based on the combined experience of the predecessor and successor, the resulting rate remaining in effect the balance of the rate year.

(ii) If the successor was not a covered employer prior to the date of the acquisition of all or a part of the predecessor's business, his rate shall be the rate applicable to the predecessor with respect to the period immediately preceding the date of acquisition, but if there was more than one (1) predecessor, the successor's rate shall be a newly computed rate based on the combined experience of the predecessors, becoming effective immediately after the date of acquisition, and shall remain in effect the balance of the rate year.

(d) For purposes of this section, an employer's experience rating account shall consist of the actual contribution, benefit and taxable payroll experience of the employer and any amounts due from the employer under this chapter. When a transferred experience rating account includes amounts due from the employer under this chapter, both the predecessor employer and the successor employer shall be jointly and severally liable for those amounts.

History:

[72-1351, added 1947, ch. 269, sec. 51, p. 793; am. 1949, ch. 144, sec. 51, p. 252; am. 1951, ch. 236, sec. 6, p. 482; am. 1953, ch. 180, sec. 1, p. 272; am. 1955, ch. 18, sec. 6, p. 20; am. 1957, ch. 158, sec. 2, p. 274; am. 1963, ch. 314, sec. 7, p. 841; am. 1965, ch. 203, sec. 1, p. 456; am. 1967, ch. 117, sec. 8, p. 233; am. 1971, ch. 142, sec. 12, p. 595; am. 1975, ch. 126, sec. 6, p. 259; am. 1980, ch. 264, sec. 5, p. 686; am. 1986, ch. 24, sec. 2, p. 71; am. 1991, ch. 119, sec. 7, p. 254; am. 1998, ch. 1, sec. 67, p. 55; am. 2004, ch. 24, sec. 4, p. 37; am. 2005, ch. 5, sec. 9, p. 17; am. 2008, ch. 44, sec. 3, p. 110; am. 2010, ch. 183, sec. 2, p. 377; am. 2011, ch. 94, sec. 1, p. 202; am. 2016, ch. 158, sec. 3, p. 434; am. 2020, ch. 143, sec. 2, p. 438; am. 2025, ch. 29, sec. 23, p. 128.]
Idaho Code § 72-1318A — Idaho Code / Title 72 / Chapter 13 / Section 72-1318A
72-1318A DECISION.
Status: in_force

72-1318A. Decision. "Decision" means any written ruling made by the department's appeals bureau pursuant to section 72-1368(6), Idaho Code, or the commission pursuant to section 72-1368(7), Idaho Code.

History:

[72-1318A, added 2010, ch. 114, sec. 1, p. 233.]
Idaho Code § 72-449 — Idaho Code / Title 72 / Chapter 4 / Section 72-449
72-449 POST MORTEM EXAMINATION.
Status: in_force

72-449. Post mortem examination. Upon the filing of a claim for compensation for death from an occupational disease when an autopsy is necessary accurately and scientifically to ascertain and determine the cause of death, the autopsy shall be ordered by the commission. The commission may designate a duly licensed physician, who is a specialist in such examination, to perform or attend the autopsy and to certify his findings thereon. Such findings shall be filed with the commission and shall be a public record. The commission also may exercise such authority on its own motion or on application made to it at any time by any party in interest, in regard to the cause of death or the existence of any occupational disease. All proceedings for compensation shall be suspended upon refusal of a claimant or claimants to permit such autopsy when so ordered, and no compensation shall be payable during the continuance of such refusal.

History:

[72-449, added I.C., sec. 72-449, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-902 — Idaho Code / Title 72 / Chapter 9 / Section 72-902
72-902 STATE INSURANCE MANAGER — POWERS AND DUTIES OF STATE INSURANCE MANAGER.
Status: in_force

72-902. State insurance manager — Powers and duties of state insurance manager. The board of directors of the state insurance fund shall appoint a manager of the state insurance fund, whose duties, subject to the direction and supervision of the board, shall be to conduct the business of the state insurance fund, and do any and all things which are necessary and convenient in the administration thereof, or in connection with the insurance business to be carried on under the provisions of this chapter. The manager shall have skill and expertise in managing and administering within the insurance industry, shall be of good moral character and shall be bonded in the time, form and manner as prescribed by chapter 8, title 59, Idaho Code.

History:

[(72-902) 1917, ch. 81, sec. 77, p. 252; reen. C.L. 256:77; C.S., sec. 6289; I.C.A., sec. 43-1702; am. 1939, ch. 251, sec. 2, p. 617; am. 1941, ch. 20, sec. 2, p. 37; am. 1951, ch. 126, sec. 1, p. 294; am. 1971, ch. 136, sec. 48, p. 522; am. 1974, ch. 22, sec. 49, p. 592; am. 1998, ch. 428, sec. 2, p. 1348.]
Idaho Code § 72-1327A — Idaho Code / Title 72 / Chapter 13 / Section 72-1327A
72-1327A VALID CLAIM.
Status: in_force

72-1327A. Valid claim. (1) "Valid claim" means any application for benefits for a compensable week that is found to be eligible as provided in section 72-1367, Idaho Code, and that has been filed in accordance with this chapter and such rules as the director may prescribe.

(2) To be a valid claim for benefits, a claim must be filed during:

(a) A week of no work;

(b) A week of less than full-time work in which the total wages payable to the claimant for work performed in such week amount to less than one and one-half (1 1/2) times the claimant's weekly benefit amount; or

(c) A week in which the claimant is separated from employment.

History:

[72-1327A, added 1967, ch. 117, sec. 7, p. 233; am. 1998, ch. 1, sec. 37, p. 20; am. 2025, ch. 29, sec. 14, p. 115.]
Idaho Code § 72-1442 — Idaho Code / Title 72 / Chapter 14 / Section 72-1442
72-1442 PENSION PAYMENT — MAXIMUM.
Status: in_force

72-1442. Pension payment — Maximum. (1) No paid firefighter, retiring under the provisions of chapter 14, title 72, Idaho Code, shall receive more than one hundred percent (100%) of the firefighter's average compensation for the three (3) consecutive years which produce the greatest aggregate compensation, which said monthly sum shall vary annually according to the determination of the "cost of living adjustment" as set forth in section 72-1471, Idaho Code.

(2) As the amount, terms and conditions of benefits under this chapter may be revised from time to time, the application of such revisions shall be prospective only and not retrospective or retroactive unless otherwise provided by law.

History:

[(72-1442) I.C., sec. 72-1431, as added by 1973, ch. 105, sec. 15, p. 179; am. 1976, ch. 273, sec. 20, p. 940; am. 1980, ch. 50, sec. 34, p. 99; 1990, am. and redesignated, ch. 231, sec. 92, p. 656; am. 2000, ch. 13, sec. 5, p. 30.]
Idaho Code § 72-1009 — Idaho Code / Title 72 / Chapter 10 / Section 72-1009
72-1009 CRIME VICTIMS COMPENSATION ACCOUNT.
Status: in_force

72-1009. Crime victims compensation account. The crime victims compensation account is hereby established in the dedicated fund. Moneys shall be paid into the account as provided by law. Moneys in the account may be appropriated only for the purposes of this chapter, which shall include administrative expenses.

History:

[72-1009, added 1986, ch. 337, sec. 1, p. 828.]
Idaho Code § 72-221 — Idaho Code / Title 72 / Chapter 2 / Section 72-221
72-221 COVERAGE FOR INJURIES OR OCCUPATIONAL DISEASES OUTSIDE STATE PRESUMED.
Status: in_force

72-221. Coverage for injuries or occupational diseases outside state presumed. An employer who hires workmen within this state to work outside the state may agree with such workmen that the remedies under this act shall be exclusive as to injuries received and occupational diseases contracted outside this state arising out of and in the course of such employment, and all contracts of hiring in this state shall be presumed to include such an agreement.

History:

[72-221, added I.C., sec. 72-221, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1342 — Idaho Code / Title 72 / Chapter 13 / Section 72-1342
72-1342 DISCLOSURE OF INFORMATION.
Status: in_force

72-1342. Disclosure of information. (1) Employment security information, as defined in section 74-106(7), Idaho Code, shall be exempt from disclosure as provided in chapter 1, title 74, Idaho Code, except that such information may be disclosed as is necessary for the proper administration of programs under this chapter or may be made available to public officials for use in the performance of official duties subject to such restrictions and fees as the director may by rule prescribe.

(2) The director shall by rule or department policy establish confidentiality and disclosure procedures to comply with the requirements of 20 CFR 603 and the provisions of chapter 1, title 74, Idaho Code, including procedures that prescribe the form of written, informed consent by a person that is adequate for disclosure of employment security information pertaining to that person to a third party, as provided in section 74-106(7), Idaho Code, and the security requirements and cost provisions that apply to such disclosures.

History:

[72-1342, added 1947, ch. 269, sec. 42, p. 793; am. 1949, ch. 144, sec. 42, p. 252; am. 1949, ch. 272, sec. 3, p. 551; am. 1951, ch. 104, sec. 10, p. 233; am. 1972, ch. 344, sec. 2, p. 998; am. 1977, ch. 179, sec. 11, p. 477; am. 1982, ch. 326, sec. 6, p. 813; am. 1990, ch. 213, sec. 109, p. 562; am. 1993, ch. 10, sec. 1, p. 30; am. 1998, ch. 1, sec. 52, p. 29; am. 2008, ch. 99, sec. 1, p. 270; am. 2015, ch. 141, sec. 195, p. 530; am. 2025, ch. 29, sec. 19, p. 121.]
Idaho Code § 72-1713 — Idaho Code / Title 72 / Chapter 17 / Section 72-1713
72-1713 EMPLOYEE NOT “DISABLED.”
Status: in_force

72-1713. Employee not "disabled." An employee or prospective employee whose drug or alcohol test results are verified or confirmed as positive in accordance with the provisions of this act shall not, by virtue of those results alone, be defined as a person with a "disability" for purposes of chapter 59, title 67, Idaho Code.

History:

[72-1713, added 1997, ch. 126, sec. 1, p. 379.]
Idaho Code § 72-1353 — Idaho Code / Title 72 / Chapter 13 / Section 72-1353
72-1353 ADMINISTRATIVE DETERMINATIONS OF COVERAGE.
Status: in_force

72-1353. Administrative determinations of coverage. (1) The director may, upon his own motion or upon application of any employer, make findings of fact and on the basis thereof determine whether such employer is a covered employer and whether services performed for or in connection with the business of such employer constitute covered employment. The determination shall become final unless, within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, an appeal is filed with the department setting forth the grounds for such appeal. Proceedings on appeal shall be had in accordance with the provisions of section 72-1361, Idaho Code.

(2) In making any determination with respect to whether the services performed by a worker are performed in covered employment, the director may, on the basis of the available evidence, determine that other workers performing similar services for the employer are similarly situated with respect to the coverage of said services under the provision of this chapter, and that such services constitute covered employment.

(3) In any proceeding to determine whether an employer is a covered employer or whether services are performed in covered employment, it shall be the burden of the employer to prove that the employer is not a covered employer, that services were not performed in covered employment, or that workers are not similarly situated with respect to the coverage of their services.

History:

[72-1353, added 1947, ch. 269, sec. 53, p. 793; am. 1949, ch. 144, sec. 53, p. 252; am. 1965, ch. 203, sec. 2, p. 456; am. 1989, ch. 57, sec. 3, p. 81; am. 1998, ch. 1, sec. 69, p. 60; am. 2016, ch. 158, sec. 5, p. 439.]
Idaho Code § 72-1328A — Idaho Code / Title 72 / Chapter 13 / Section 72-1328A
72-1328A BOARD, LODGING, AND MEALS.
Status: in_force

72-1328A. BOARD, LODGING, AND MEALS. (1) When board, lodging, meals, or any other payment-in-kind comprise, in whole or in part, an employee's wages, the value of such board, lodging, or other payment shall be determined as follows:

(a) If a cash value is agreed upon in any contract of hire, the amount so agreed upon shall be used if it is a reasonable fair market value. If there is no agreement or if the contract of hire states an amount less than a reasonable fair market value, the department shall determine the reasonable fair market value to be used.

(b) The value of meals and lodging furnished by an employer to the employee shall not be included in the employee's gross income when furnished on the employer's business premises for the employer's convenience and, in the case of lodging but not meals, the employees are required to accept the lodging in order to properly perform their duties and as a condition of their employment.

(c) In order to exclude the value of lodging from an employee's gross wages, the employer must show that the wages paid to the employee for services performed meet the prevailing wage for those services. If the employer's records do not show or establish that the employee received the prevailing wage for services performed, then the reasonable fair market value of the lodging shall be included as wages in the employee's gross income.

(2) Meals or lodging furnished shall be considered for the employer's convenience if the employer has a substantial business reason other than providing additional remuneration to the employee. A statement that the meals or lodging are not intended as remuneration is not sufficient to establish that either meals or lodging are furnished for the employer's convenience.

(3) In the case of employees who receive remuneration in the form of subsistence, such as groceries, staples, and fundamental shelter, the reasonable fair market value of such subsistence shall be determined by the department.

History:

[72-1328A, added 2025, ch. 29, sec. 16, p. 117.]
Idaho Code § 72-204 — Idaho Code / Title 72 / Chapter 2 / Section 72-204
72-204 PRIVATE EMPLOYMENT — COVERAGE.
Status: in_force

72-204. Private employment — Coverage. The following shall constitute employees in private employment and their employers subject to the provisions of this law:

(1) A person performing service in the course of the trade, business, profession or occupation of an employer.

(2) A person, including a minor, whether lawfully or unlawfully employed, in the service of an employer under any contract of hire or apprenticeship, express or implied, and all helpers and assistants of employees whether paid by the employer or employee, if employed with the knowledge, actual or constructive, of the employer.

(3) An officer of a corporation.

(4) "Employment," in the case of private employers, includes employment only in that trade, business, profession or occupation which is carried on by the employer and also includes any of the pursuits specified in section 72-212, Idaho Code, when the employer shall have elected to come under the law as provided in section 72-213, Idaho Code.

History:

[72-204, as added by 1971, ch. 124, sec. 3, p. 422; am. 2006, ch. 231, sec. 1, p. 688.]
Idaho Code § 72-219 — Idaho Code / Title 72 / Chapter 2 / Section 72-219
72-219 INJURIES IN TRANSITORY EMPLOYMENT IN IDAHO.
Status: in_force

72-219. Injuries in transitory employment in Idaho. (1) If an employee is entitled to the benefits of this law by reason of an injury sustained or occupational disease contracted in this state in employment by an employer who is domiciled in another state and who has not secured the payment of compensation as required by this law, the employer or his surety may file with the commission a certificate, issued by the board, commission, officer or agency of such other state having jurisdiction over workmen's compensation claims, certifying that such employer has secured the payment of compensation under the workmen's compensation law of such other state and that with respect to said injury or disease such employee is entitled to the benefits provided under such law; and shall also file with the commission an irrevocable power of attorney, in form approved by the commission, designating a person or corporation domiciled in this state as his or its attorney-in-fact for acceptance of process in any proceeding brought by such employee or his dependents to enforce his or their rights under this law;

(2) If such employer is a qualified self-insurer under the workmen's compensation law of such other state, such employer shall, upon submission of evidence satisfactory to the commission of his ability to meet his liability to such employee under this law, be deemed to be a qualified self-insurer under this law;

(3) If such employer's liability under the workmen's compensation law of such other state is insured, such employer's surety, as to such employee or his dependents only, shall be deemed to be an insurer authorized to write insurance under and be subject to this law, provided, however, that unless the contract with said employer requires it to pay an amount equivalent to the compensation benefits provided by this law, its liability for income benefits or for medical and related benefits shall not exceed the amounts of such benefits for which such insurer would have been liable under the workmen's compensation law of such other state;

(4) If the total amount for which such employer's insurer is liable under the subdivisions (2) and (3) is less than the total of the compensation benefits to which such employee is entitled under this law, the commission, if it deems necessary, may require the employer to file security, satisfactory to the commission, to secure the payment of benefits due such employee or his dependents under this law; and

(5) Upon compliance with the preceding requirements of this section such employer, as to such employee and his dependents only, shall be deemed to have secured the payment of compensation under this law.

History:

[72-219, added I.C., sec. 72-219, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-436 — Idaho Code / Title 72 / Chapter 4 / Section 72-436
72-436 BURIAL EXPENSES.
Status: in_force

72-436. Burial expenses. If death results from the injury within four (4) years, the employer shall pay to the person entitled to compensation, or if there is none then to the personal representative of the deceased employee, a sum not to exceed ten thousand dollars ($10,000) for funeral, burial or cremation, and transportation expenses.

History:

[72-436, added 1971, ch. 124, sec. 3, p. 422; am. 2006, ch. 206, sec. 4, p. 634; am. 2021, ch. 82, sec. 2, p. 271; am. 2025, ch. 69, sec. 1, p. 329.]
Idaho Code § 72-329 — Idaho Code / Title 72 / Chapter 3 / Section 72-329
72-329 DISBURSEMENTS.
Status: in_force

72-329. Disbursements. All disbursements from the industrial special indemnity fund shall be paid by the treasurer upon orders of the manager. Disbursements to beneficiaries not payable in a lump sum shall be made monthly.

History:

[72-329, added I.C., sec. 72-330, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 6, p. 579.]
Idaho Code § 72-439 — Idaho Code / Title 72 / Chapter 4 / Section 72-439
72-439 ACTUALLY INCURRED/NONACUTE OCCUPATIONAL DISEASE.
Status: in_force

72-439. Actually incurred/nonacute occupational disease. (1) An employer shall not be liable for any compensation for an occupational disease unless such disease is actually incurred in the employer's employment.

(2) An employer shall not be liable for any compensation for a nonacute occupational disease unless the employee was exposed to the hazard of such disease for a period of sixty (60) days for the same employer.

(3) Where compensation is payable for an occupational disease, the employer, or the surety on the risk for the employer, in whose employment the employee was last injuriously exposed to the hazard of such disease, shall be liable therefor.

History:

[72-439, as added by 1971, ch. 124, sec. 3, p. 422; am. 1997, ch. 274, sec. 12, p. 812.]