Idaho Code § 72-1464 — Idaho Code / Title 72 / Chapter 14 / Section 72-1464
72-1464 DEATH BENEFITS — SURVIVING SPOUSE AND CHILDREN OF FIREFIGHTER DYING FROM CAUSES UNCONNECTED WITH DUTIES BUT DURING SERVICE AFTER FIVE YEARS.
Status: in_force

72-1464. Death benefits — Surviving spouse and children of firefighter dying from causes unconnected with duties but during service after 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, leaves surviving a spouse or a spouse with firefighter's surviving child or children, and who shall have completed less than twenty (20) years, but more than five (5) years of active service as defined in subsection (H) of section 72-1403, Idaho Code, as a paid firefighter, said spouse, during the spouse's lifetime shall be paid from the account a monthly sum equal to: (a) two percent (2%) of the average paid firefighter's salary or wage in this state, if the deceased firefighter was an Option I firefighter, for each year's active service, less any portion of the benefit transferred to an alternate payee as provided in sections 59-1319 and 59-1320, Idaho Code; or, (b) two percent (2%) of said firefighter's average monthly salary or wage, based on his average final compensation, if the deceased firefighter was an Option II firefighter, for each year's active service, 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 for Option I benefits shall vary annually, according to the determination of the average paid firefighter's salary or wage in this state as set forth in section 72-1431, Idaho Code. If said surviving spouse dies, said monthly sum shall be paid to the firefighter's surviving child or children until they reach the age of eighteen (18) years or shall marry, whichever occurs first; provided, however, that if said deceased firefighter shall have died without leaving a surviving spouse and leaving surviving a child or children, said firefighter's surviving child or children shall be entitled to receive said monthly sum until they shall reach the age of eighteen (18) years or shall marry, whichever occurs first.

(2) 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, leaves surviving a spouse or a spouse with firefighter's surviving child or children, and who shall have completed less than twenty-five (25) years, but more than twenty (20) years of 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 the sum the firefighter would have received under the provisions of section 72-1435, Idaho Code, had said firefighter retired as of the date of his or her death, less any portion of the benefit transferred to an alternate payee as provided in sections 59-1319 and 59-1320, Idaho Code, and for the purposes of this section, said firefighter shall be deemed to have retired as of the date of death. The monthly retirement 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 said spouse dies said monthly sum shall be paid to the firefighter's surviving child or children until they reach the age of eighteen (18) years or shall marry, whichever occurs first, provided, however, that if said deceased firefighter shall have died without leaving a surviving spouse and leaving surviving a child or children, said firefighter's surviving child or children shall be entitled to receive said monthly sum until they reach the age of eighteen (18) years or shall marry, whichever occurs first.

(3) Those benefits payable under the provisions of subsections (1) and (2) of this section which were ordered prior to July 1, 1978, shall continue under the provisions of this chapter in effect at the time such benefit payment was ordered.

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

History:

[(72-1464) 72-1429L, as added by 1963, ch. 125, sec. 15, p. 358; am. 1969, ch. 19, sec. 1, p. 38; am. 1973, ch. 105, sec. 6, p. 179; am. 1976, ch. 273, sec. 10, p. 932; am. 1980, ch. 50, sec. 27, p. 92; am. 1990, ch. 211, sec. 3, p. 474; 1990, am. and redesignated, ch. 231, sec. 103, p. 663; am. 1990, ch. 249, sec. 15, p. 715; am. 1991, ch. 27, sec. 4, p. 53; am. 1992, ch. 123, sec. 4, p. 404; am. 2006, ch. 19, sec. 6, p. 75.]
Idaho Code § 72-1407 — Idaho Code / Title 72 / Chapter 14 / Section 72-1407
72-1407 POWER OF BOARD TO SUE AND BE SUED.
Status: in_force

72-1407. Power of board to sue and be sued. The public employee retirement system board shall, in its official name, have power to sue and be sued in all matters arising out of the administration, management and enforcement of this chapter. The venue of all actions in which the board is a party shall be Ada County, Idaho.

History:

[(72-1407) 1945, ch. 76, sec. 6, p. 112; am. 1980, ch. 50, sec. 6, p. 83; 1990, redesignated, ch. 231, sec. 76, p. 650.]
Idaho Code § 72-415 — Idaho Code / Title 72 / Chapter 4 / Section 72-415
72-415 CHANGE IN DEPENDENTS.
Status: in_force

72-415. Change in dependents. Upon the cessation of the income benefits for death to or on account of any person, the income benefits of the remaining persons entitled to income benefits for the unexpired part of the period during which their income benefits are payable shall be that which such persons would have received if they had been the only persons entitled to income benefits at the time of the decedent's death.

History:

[72-415, added I.C., sec. 72-415, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-325 — Idaho Code / Title 72 / Chapter 3 / Section 72-325
72-325 STATE TREASURER CUSTODIAN OF FUND — DUTIES.
Status: in_force

72-325. State treasurer custodian of fund — Duties. The state treasurer shall be custodian of the industrial special indemnity fund.

History:

[72-325, added I.C., sec. 72-325, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 3, p. 578.]
Idaho Code § 72-912 — Idaho Code / Title 72 / Chapter 9 / Section 72-912
72-912 INVESTMENT OF SURPLUS OR RESERVE.
Status: in_force

72-912. Investment of surplus or reserve. The endowment fund investment board shall at the direction of the manager invest any of the surplus or reserve funds belonging to the state insurance fund in real estate and the same securities and investments authorized for investments by insurance companies in Idaho as shall be approved by the manager. The endowment fund investment board shall be the custodian of all such securities or evidences of indebtedness, provided that the endowment fund investment board may employ a custodial bank to hold such securities. The state insurance fund is authorized to pay the actual expenses of the endowment fund investment board which the board incurs in investing surplus or reserve funds and which are approved by the manager of the state insurance fund. It shall collect the principal and interest thereof, when due, and pay the same into the state insurance fund. The state treasurer shall pay all warrants or vouchers drawn on the state insurance manager and by the state controller. The endowment fund investment board at the request of the manager may sell any of such securities, the proceeds thereof to be paid over to the state treasurer for said insurance fund. Where such funds of the state insurance fund have been or are hereafter invested, with real property as security, and the said real property has been or is hereafter acquired by the state of Idaho by reason of foreclosure proceedings, voluntary deed, or otherwise, such property shall be held in trust by the state of Idaho for the benefit of the state insurance fund and may be sold by the endowment fund investment board at the request of the manager of said fund, and said sale may be had at private sale or public auction, upon such terms and under such conditions as the endowment fund investment board deems for the best interest of the state, but no sale of real estate at private sale may be had for a less price than the amount, with accrued interest, costs and expenses, which has been invested by the state insurance fund in said real estate. Where such sale is to be made at public auction, it must take place in the county where the real estate is situated, and notice of time and place of sale must be posted in three (3) of the most public places in such county, and published in a newspaper, if there be one (1) printed in the said county, for at least once a week for not less than two (2) consecutive weeks, within thirty (30) days prior to the sale. Where such sale is to be made at private sale, it must take place in the county where the real estate is situated, and notice of time and place of sale must be posted in three (3) of the most public places in such county, and published in a newspaper, if there be one (1) printed in said county, for at least once a week for not less than two (2) consecutive weeks, within thirty (30) days prior to the sale. The notice must state a day on or after which the sale will be made, and a place where offers or bids will be received. The day last referred to must be at least fifteen (15) days from the first publication of notice, and the sale must not be made before that day, but must be made within six (6) months thereafter. The bids or offers must be in writing, sealed, and delivered to the investment manager of the endowment fund investment board. The real estate and tenements, or the part thereof or interest therein to be sold, must be described with common certainty in the notice. The deed or deeds to such real estate shall be executed in the name of the state of Idaho as required by section 16, chapter 4 of the constitution of the state of Idaho, and the proceeds from any such sale be paid over to the state treasurer for said insurance funds.

History:

[(72-912) C.S., sec. 6299, as enacted by 1925, ch. 129, sec. 2, p. 183; I.C.A., sec. 43-1712; am. 1939, ch. 251, sec. 12, p. 617; am. 1941, ch. 20, sec. 10, p. 37; am. 1943, ch. 168, sec. 1, p. 355; am. 1969, ch. 466, sec. 13, p. 1326; am. 1970, ch. 170, sec. 1, p. 498; am. 1978, ch. 18, sec. 1, p. 36; am. 1994, ch. 180, sec. 237, p. 569.]
Idaho Code § 72-318 — Idaho Code / Title 72 / Chapter 3 / Section 72-318
72-318 INVALID AGREEMENTS — PENALTY.
Status: in_force

72-318. Invalid agreements — Penalty. (1) No agreement by an employee to pay any portion of the premiums paid by his employer for workmen's compensation, or to contribute to the cost or other security maintained for or carried for the purpose of securing the payment of workmen's compensation, or to contribute to a benefit fund or department maintained by the employer, or any contract, rule, regulation or device whatever designed to relieve the employer in whole or in part from any liability created by this law, shall be valid. Any employer who makes a deduction for such purpose from the remuneration of any employee entitled to the benefits of this act shall be guilty of a misdemeanor.

(2) No agreement by an employee to waive his rights to compensation under this act shall be valid.

History:

[72-318, added I.C., sec. 72-318, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1409 — Idaho Code / Title 72 / Chapter 14 / Section 72-1409
72-1409 EMPLOYMENT OF ATTORNEYS AND AGENTS.
Status: in_force

72-1409. Employment of attorneys and agents. The public employee retirement system board and its director are hereby given power and authority to employ attorneys and agents in the administration of this chapter, its conservation and protection.

History:

[(72-1409) 1945, ch. 76, sec. 25, p. 112; am. 1980, ch. 50, sec. 20, p. 87; 1990, redesignated, ch. 231, sec. 78, p. 651.]
Idaho Code § 72-1463 — Idaho Code / Title 72 / Chapter 14 / Section 72-1463
72-1463 DEATH BENEFITS — SURVIVING SPOUSE AND SURVIVING CHILD OR CHILDREN OF RETIRED FIREFIGHTER.
Status: in_force

72-1463. Death benefits — Surviving spouse and surviving child or children of retired firefighter. (1) In the event a paid firefighter, retired on retirement pay, shall die and leave surviving a spouse, or a spouse and firefighter's surviving child or children, the spouse, during the spouse's lifetime shall be paid the retirement pay to which the deceased firefighter was eligible. If the surviving spouse dies the same retirement pay shall be paid to the firefighter's surviving child or children until they reach the age of eighteen (18) years or shall marry, whichever occurs first. Should a paid firefighter, retired on retirement pay, die without leaving a surviving spouse, and leave surviving him or her a minor child or children, said child or children shall be entitled to receive the pension to which said firefighter was entitled until they marry or shall attain eighteen (18) years of age, whichever occurs first.

(2) 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:

[(72-1463) 72-1429J, as added by 1963, ch. 125, sec. 13, p. 358; 1990, redesignated, ch. 231, sec. 102, p. 662; am. 1990, ch. 249, sec. 14, p. 715; am. 1991, ch. 27, sec. 3, p. 52; am. 1992, ch. 123, sec. 3, p. 403; am. 1992, ch. 281, sec. 2, p. 860; am. 2006, ch. 19, sec. 5, p. 75.]
Idaho Code § 72-1509 — Idaho Code / Title 72 / Chapter 15 / Section 72-1509
72-1509 CHALLENGES — SUPREME COURT RULES.
Status: in_force

72-1509. challenges — supreme court rules. (1) Within the time and in the manner prescribed by rule of the supreme court, any registered voter, incorporated city or county in this state may appeal to the supreme court a congressional or legislative redistricting plan adopted by the commission.

(2) The commission shall prepare, process and transmit to the supreme court such documents of the proceedings of the commission as may be provided by rule of the supreme court.

History:

[72-1509, added 2015, ch. 250, sec. 1, p. 1046.]
Idaho Code § 72-1444 — Idaho Code / Title 72 / Chapter 14 / Section 72-1444
72-1444 REFUND TO FIREFIGHTER TERMINATING EMPLOYMENT — REPAYMENT ON REEMPLOYMENT — CONVERSION OF CONTRIBUTIONS — PURCHASE OF SERVICE CREDITS.
Status: in_force

72-1444. Refund to firefighter terminating employment — Repayment on reemployment — Conversion of contributions — Purchase of service credits. (1) If the employment of a paid firefighter, irrespective of date of hire, as defined in this chapter, is terminated for any reason prior to the completion of twenty (20) years of service, and he cannot qualify for benefits under any other provision of this chapter, he shall be entitled to receive at the time of said termination one hundred percent (100%) of his accumulated contributions. If such firefighter is subsequently reemployed as a paid firefighter with duties which involve or are incidental to firefighting, he may reinstate his previous credited service by repaying to the retirement fund the full amount of his accumulated contributions provided such repayment includes payment of interest as determined by the board.

(2) In lieu of withdrawing his accumulated contributions as provided in subsection (1) of this section, a paid firefighter may elect to convert his accumulated contributions to an equivalent benefit entitlement under the provisions of chapter 13, title 59, Idaho Code, as if such contributions had been made by the firefighter at the contribution rate of a paid firefighter under the provisions of chapter 13, title 59, Idaho Code; this conversion will normally result in a higher "years of service" factor than the firefighter actually served under the provisions of chapter 14, title 72, Idaho Code. It is legislative intent that this is precisely the effect to be achieved.

(3) No paid firefighter may elect to proceed under the provisions of subsection (2) until he has been personally interviewed and advised by the director of the public employee retirement system, or his designee, on the choices available. The firefighter may be accompanied during such interview by any person of his choice.

(4) Paid firefighters who did not participate as a member of the system between January 1, 1978, and December 31, 1981, because of termination from employment due to reductions in work force may purchase service credits for all or part of that period. The cost of such service credit shall be the full actuarial cost as determined by the board and shall be paid in full prior to the effective date of retirement. The employer may elect, but is not required, to participate in purchasing service credit under this section. In no event shall the retirement system be liable for payment of any such costs. Terminations from employment due to a reduction in work force are limited to terminations that resulted from the elimination of a position due to budgetary constraints.

History:

[(72-1444) I.C., sec. 72-1429Q, as added by 1963, ch. 125, sec. 20, p. 358; am. 1972, ch. 43, sec. 1, p. 66; am. 1980, ch. 50, sec. 29, p. 94; 1990, am. and redesignated, ch. 231, sec. 94, p. 656; am. 1991, ch. 26, sec. 2, p. 50; am. 2000, ch. 322, sec. 1, p. 1089.]
Idaho Code § 72-1367A — Idaho Code / Title 72 / Chapter 13 / Section 72-1367A
72-1367A EXTENDED BENEFITS.
Status: in_force

72-1367A. Extended benefits. The extended benefits program shall be administered pursuant to the provisions of this section.

(1) Definitions. As used in this section, unless the context clearly requires otherwise:

(a) "Extended benefit period" means a period which:

(i) Begins with the third week after a week for which there is a state "on" indicator; and

(ii) Ends with either of the following weeks, whichever occurs later:

1. The third week after the first week for which there is a state "off" indicator; or

2. The thirteenth consecutive week of such period;

provided, that no extended benefit period may begin by reason of a state "on" indicator before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this state.

(b)(i) There is a state "on" indicator for any week if the director determines, in accordance with the regulations of the United States secretary of labor, that for the period consisting of such week and the immediately preceding twelve (12) weeks, the rate of insured unemployment (not seasonally adjusted):

1. Equaled or exceeded one hundred twenty percent (120%) of the average of such rates for the corresponding thirteen (13) week period ending in each of the preceding two (2) calendar years and equaled or exceeded five percent (5%); or

2. Equaled or exceeded six percent (6%).

(ii) With respect to weeks of unemployment beginning on or after February 1, 2009, and ending four (4) weeks prior to the last week for which federal sharing is authorized by section 2005(a) ("full federal funding of extended unemployment compensation for a limited period") 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 amended, there is a state "on" indicator for any week if the director determines, in accordance with the regulations of the United States secretary of labor that:

1. The average rate of seasonally adjusted total unemployment, as determined by the United States secretary of labor, for the period consisting of the most recent three (3) months for which data for all states are published before the close of such week equals or exceeds six and five-tenths percent (6.5%); and

2. The average rate of seasonally adjusted total unemployment in the state, as determined by the United States secretary of labor, for the three (3) month period referred to in subsection (1)(b)(ii)1. equals or exceeds one hundred ten percent (110%) of such average for either or both of the corresponding three (3) month periods ending in the two (2) preceding calendar years.

3. With respect to weeks of unemployment beginning on or after January 1, 2011, and ending on December 31, 2011, or the expiration date in section 502 of the tax relief, unemployment insurance reauthorization and job creation act of 2010, P.L. 111-312, as amended, whichever is later, the average rate of seasonally adjusted total unemployment in the state, as determined by the United States secretary of labor, for the three (3) month period referred to in subsection (1)(b)(ii)1. equals or exceeds one hundred ten percent (110%) of such average for any and all of the corresponding three (3) month periods ending in the three (3) preceding calendar years.

(c) There is a state "off" indicator for any week if the director determines, in accordance with the regulations of the United States secretary of labor, that for the period consisting of such week and the immediately preceding twelve (12) weeks:

(i) The rate of insured unemployment (not seasonally adjusted) was less than six percent (6%) and was less than one hundred twenty percent (120%) of the average of such rates for the corresponding thirteen (13) week period ending in each of the preceding two (2) calendar years; or

(ii) The rate of insured unemployment (not seasonally adjusted) was less than five percent (5%); or

(iii) The option specified in subsection (1)(b)(ii) does not result in an "on" indicator.

(d) "Rate of insured unemployment," for purposes of paragraphs (b) and (c) of this subsection, means the percentage derived by dividing:

(i) The average weekly number of individuals filing claims for regular compensation in this state for weeks of unemployment for the most recent thirteen (13) consecutive week period, as determined by the director on the basis of his reports to the United States secretary of labor; by

(ii) The average monthly employment covered under this chapter for the first four (4) of the most recent six (6) completed calendar quarters ending before the end of such thirteen (13) week period.

(e) "Regular benefits" means benefits payable to an individual under this chapter or under any other state law (including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 U.S.C. chapter 85) other than extended benefits.

(f) "Extended benefits" means benefits (including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 U.S.C. chapter 85) payable to an individual under the provisions of this section for weeks of unemployment in his eligibility period.

(g) "Eligibility period" of an individual means the period consisting of the weeks in his benefit year which begin in an extended benefit period and, if his benefit year ends within such extended benefit period, any weeks thereafter which begin in such period. Eligibility period of an individual also means the period consisting of weeks which begin in his extended benefit period, without regard to his benefit year end date, if the individual qualifies for one hundred percent (100%) federally financed federal-state extended benefits and the one hundred percent (100%) federally financed federal-state extended benefit payment period began on or before the individual exhausted his rights to benefits under the federal emergency unemployment compensation program of 2008.

(h) "Exhaustee" means an individual who, with respect to any week of unemployment in his eligibility period:

(i) Has received, prior to such week, all of the regular benefits that were available to him under this chapter or any regular or extended benefits available to him under any other state law (including benefits payable to federal civilian employees and ex-servicemen under 5 U.S.C. chapter 85) in his current benefit year that includes such week; provided that for the purposes of this subparagraph, an individual shall be deemed to have received all of the regular benefits that were available to him although as a result of a pending appeal with respect to wages that were not considered in the original monetary determination in his benefit year, he may subsequently be determined to be entitled to added regular benefits; or

(ii) His benefit year having expired prior to such week, has no or insufficient wages on the basis of which he could establish a new benefit year that would include such week; and

(iii) Has no right to unemployment benefits or allowances under the railroad unemployment insurance act and such other federal laws as are specified in regulations issued by the United States secretary of labor; and has not received and is not seeking unemployment benefits under the unemployment insurance law of Canada; but if he is seeking such benefits and the appropriate agency determines that he is not entitled to benefits under such law he is considered an exhaustee.

(i) "State law" means the unemployment insurance law of any state approved by the United States secretary of labor under section 3304 of the Internal Revenue Code of 1954.

(j) For purposes of this section only, the term "suitable work" means, with respect to any individual, any work which is within such individual's capabilities; except that, if the individual furnishes evidence satisfactory to the department that such individual's prospects for obtaining work in his customary occupation within a reasonably short period are good, the determination of whether any work is suitable work with respect to such individual shall be made in accordance with applicable state law. Satisfactory evidence includes but is not limited to:

(i) A letter signed by a prospective employer giving assurances of work within the next four (4) weeks; or

(ii) A verifiable, written statement by the claimant that he will have work within the next four (4) weeks.

(2) Effect of state law provisions relating to regular benefits on claims for, and the payment of, extended benefits. Except when the result would be inconsistent with the other provisions of this section, the provisions of this chapter which apply to claims for, or the payment of, regular benefits shall apply to claims for, and the payment of, extended benefits.

(3) Eligibility requirements for extended benefits. An individual shall be eligible to receive extended benefits with respect to any week of unemployment in his eligibility period only if the director finds that with respect to such week:

(a) The claimant is an "exhaustee" as defined in subsection (1)(h) of this section;

(b) The claimant has satisfied the requirements of this chapter for the receipt of regular benefits that are applicable to individuals claiming extended benefits, including not being subject to a disqualification for the receipt of benefits;

(c) The claimant has had twenty (20) weeks of full-time employment for covered employers during his base period, or earned wages for services performed for covered employers during his base period equal to at least one and one-half (1 1/2) times his high quarter wages, or has earned wages for services performed for covered employers during his base period equal to at least forty (40) times his most recent weekly benefit amount.

(d)(i) Notwithstanding the provisions of this section, payment of extended benefits under this chapter shall not be made to any individual for any week of unemployment in his eligibility period:

1. During which he fails to accept any offer of suitable work, as defined in subsection (1)(j) of this section, or fails to apply for any suitable work to which he was referred; or

2. During which he fails to actively engage in seeking work.

(ii) If any individual is ineligible for extended benefits for any week by reason of a failure described in subsection (3)(d)(i)1. or (3)(d)(i)2. of this section, the individual shall be ineligible to receive extended benefits for any week which begins during a period which:

1. Begins with the week following the week in which such failure occurs; and

2. Does not end until such individual has been employed during at least four (4) weeks which begin after such failure and the total of the remuneration earned by the individual for being so employed is not less than the product of four (4) multiplied by the individual's average weekly benefit amount. Remuneration earned must be in employment where an employee-employer relationship exists to satisfy requalification requirements for extended benefits.

(iii) Extended benefits shall not be denied under subsection (3)(d)(i)1. of this section to any individual for any week by reason of a failure to accept an offer of, or apply for, suitable work:

1. If the gross average weekly remuneration payable to such individual for the position does not exceed the sum of:

(A) The individual's average weekly benefit amount, as determined for purposes of subsection (b)(1)(C) of section 202 of the federal-state extended unemployment compensation act of 1970, for his benefit year; plus

(B) The amount, if any, of supplemental unemployment compensation benefits, as defined in section 501(c)(17)(D) of the Internal Revenue Code of 1954, payable to such individual for such week.

2. If the position was not offered to such individual in writing or was not listed with the department;

3. If such failure would not result in a denial of benefits under the provisions of this chapter to the extent that such provisions are not inconsistent with the provisions of subsections (1)(j) and (3)(d)(iv) of this section; or

4. If the position pays wages less than the higher of:

(A) The minimum wage provided by section 6(a)(1) of the fair labor standards act of 1938, without regard to any exemption; or

(B) Any applicable state or local minimum wage.

(iv) For purposes of this paragraph, an individual shall be treated as actively engaged in seeking work during any week if:

1. The individual has engaged in a systematic and sustained effort to obtain work during such week; and

2. The individual provides tangible evidence to the department that he has engaged in such an effort during such week.

(v) For purposes of this section only, the department shall refer applicants for extended benefits to any suitable work to which paragraphs 1., 2., 3. and 4. of subsection (3)(d)(iii) of this section would not apply.

(4)(a) Except as provided in paragraph (b) of this subsection, payment of extended benefits shall not be made to any individual for any week if:

(i) Extended benefits would, but for this subsection have been payable for such week pursuant to an interstate claim filed in any state under the interstate benefit payment plan; and

(ii) An extended benefit period is not in effect for such week in such state.

(b) Paragraph (a) of this subsection shall not apply with respect to the first two (2) weeks for which extended benefits are payable, determined without regard to this subsection, pursuant to an interstate claim filed under the interstate benefit payment plan to the individual from the extended benefits account established for the benefit year.

(c) Section 3304 (a)(9)(A) of the Internal Revenue Code of 1954 shall not apply to any denial of benefits required under this subsection.

(5) Weekly extended benefit amount. The weekly extended benefit amount payable to an individual for a week of total unemployment in his eligibility period shall be an amount equal to the weekly benefit amount payable to him during his applicable benefit year.

(6)(a) Total extended benefit amount. The total extended benefit amount payable to an eligible individual with respect to his applicable benefit year shall be the least of the following amounts:

(i) Fifty percent (50%) of the total amount of regular benefits which were payable to him under this chapter in his applicable benefit year;

(ii) Thirteen (13) times his weekly benefit amount which was payable to him under this chapter for a week of total unemployment in the applicable benefit year;

(iii) Provided that the amount so determined shall be reduced by the total amount of extended benefits paid, or being paid, to the individual for weeks of extended unemployment in the individual's benefit year which began prior to the effective date of the federal-state extended benefit period which is current in the week for which the individual first claims such benefits.

(iv) Notwithstanding any other provisions of this chapter, if the benefit year of any individual ends within an extended benefit period, the remaining balance of extended benefits that such individual would, but for the provisions of this section, be entitled to receive in that extended benefit period, with respect to weeks of unemployment beginning after the end of the benefit year, shall be reduced, but not below zero (0), by the product of the number of weeks for which the individual received any amounts as trade readjustment allowances within that benefit year, multiplied by the individual's weekly benefit amount for extended benefits.

(b)(i) Effective with respect to weeks beginning in a high unemployment period, subsection (6)(a) of this section shall be applied by substituting:

1. "Eighty percent (80%)" for "fifty percent (50%)" in subsection (6)(a)(i) of this section; and

2. "Twenty (20)" for "thirteen (13)" in subsection (6)(a)(ii) of this section.

(ii) For purposes of subsection (6)(b)(i) of this section, the term "high unemployment period" means any period during which an extended benefit period would be in effect if subsection (1)(b)(ii) were applied by substituting "eight percent (8%)" in subsection (1)(b)(ii)1. for "six and five-tenths percent (6.5%)."

(7)(a) Beginning and termination of extended benefit period. Whenever an extended benefit period is to become effective in this state as a result of a state "on" indicator, or an extended benefit period is to be terminated in this state as a result of a state "off" indicator, the director shall make a public announcement.

(b) Computations required by the provisions of subsection (1)(d) of this section shall be made by the director, in accordance with regulations prescribed by the United States secretary of labor.

(8) Notwithstanding any other provisions of this chapter, none of the benefits paid pursuant to the provisions of this section shall be charged to an employer's account for purposes of experience rating.

(9) Whenever a program of unemployment benefits becomes available that is financed entirely by the federal government, and such program will not allow payments to individuals who are entitled to extended benefits pursuant to this section, the governor may, by executive order, trigger off an extended benefit period as defined in subsection (1)(a) of this section in order to provide payment of such federal benefits to individuals who have exhausted their right to regular benefits. When the federal benefits are exhausted, or if the director determines that payment of extended benefits would be more economically advantageous to the state of Idaho, the governor shall, by executive order, trigger extended benefits on if the criteria of subsection (1)(b) of this section are otherwise met.

(10) Until conformity with the federal-state extended unemployment compensation act of 1970 requires otherwise, the eligibility requirements in subsections (1)(j) and (3)(d) of this section are suspended. Except where inconsistent with the provisions of this section, the eligibility requirements of section 72-1366, Idaho Code, applicable to claims for regular benefits shall apply in lieu of the suspended provisions.

History:

[72-1367A, added 1971, ch. 4, sec. 2, p. 6; am. 1975, ch. 127, sec. 1, p. 275; am. 1977, ch. 179, sec. 17, p. 495, am. 1978, ch. 112, sec. 11, p. 250; am. 1981, ch. 168, sec. 1, p. 294; am. 1982, ch. 326, sec. 11, p. 824; am. 1992, ch. 12, sec. 1, p. 26; am. 1993, ch. 10, sec. 2, p. 31.; am. 1993, ch. 20, sec. 1, p. 73; am. 1998, ch. 1, sec. 86, p. 76; am. 2009, ch. 300, sec. 1, p. 891; am. 2011, ch. 112, sec. 1, p. 306; am. 2025, ch. 29, sec. 30, p. 150.]
Idaho Code § 72-604 — Idaho Code / Title 72 / Chapter 6 / Section 72-604
72-604 FAILURE TO REPORT TOLLS EMPLOYEE LIMITATIONS.
Status: in_force

72-604. Failure to report tolls employee limitations. When the employer has knowledge of an occupational disease, injury, or death and willfully fails or refuses to file the report as required by section 72-602(1), Idaho Code, the notice of change of status required by section 72-806, Idaho Code, the limitations prescribed in section 72-701 and section 72-706, Idaho Code, shall not run against the claim of any person seeking compensation until such report or notice shall have been filed.

History:

[72-604, added I.C., sec. 72-604, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 144, 2, p. 325.]
Idaho Code § 72-1707 — Idaho Code / Title 72 / Chapter 17 / Section 72-1707
72-1707 DISCHARGE FOR WORK-RELATED MISCONDUCT — FAILURE OR REFUSAL OF TESTING.
Status: in_force

72-1707. Discharge for work-related misconduct — Failure or refusal of testing. An employer establishes that an employee was discharged for work-related misconduct, as provided in section 72-1366, Idaho Code, upon a showing that the employer has complied with the requirements of this chapter and that the discharge was based on:

(1) A confirmed positive drug test or a positive alcohol test, as indicated by a test result of not less than .02 blood alcohol content (BAC), but greater than the level specified in the employer's substance abuse policy;

(2) The employee's refusal to provide a sample for testing; or

(3) The employee's alteration or attempt to alter a test sample by adding a foreign substance for the purpose of making the sample more difficult to analyze; or

(4) The employee's submission of a sample that is not his or her own.

History:

[72-1707, added 1997, ch. 126, sec. 1, p. 377; am. 1998, ch. 1, sec. 106, p. 98; am. 2003, ch. 233, sec. 8, p. 596.]
Idaho Code § 72-1435 — Idaho Code / Title 72 / Chapter 14 / Section 72-1435
72-1435 VOLUNTARY RETIREMENT — YEARS OF SERVICE DETERMINE PENSION BENEFIT.
Status: in_force

72-1435. Voluntary retirement — Years of service determine pension benefit. (1) Any Option I firefighter, as provided in section 72-1434, Idaho Code, who has had the contributions remitted as provided in sections 72-1431 and 72-1432, Idaho Code, for the same number of years as he claims for service as a paid firefighter in Idaho, may at his option retire, and upon retirement shall be paid from the public employee retirement account a monthly sum during the remainder of his life equal to:

(a) after twenty (20) years of service and contributions, forty percent (40%) of the average paid firefighter's salary or wage; or

(b) after twenty-one (21) years of service and contributions, forty-five percent (45%) of the average paid firefighter's salary or wage; or

(c) after twenty-two (22) years of service and contributions, fifty percent (50%) of the average paid firefighter's salary or wage; or

(d) after twenty-three (23) years of service and contributions, fifty-five percent (55%) of the average paid firefighter's salary or wage; or

(e) after twenty-four (24) years of service and contributions, sixty percent (60%) of the average paid firefighter's salary or wage; or

(f) after twenty-five (25) years of service and contributions, sixty-five percent (65%) of the average paid firefighter's salary or wage.

All benefit payments to Option I firefighters shall be based on the average paid firefighter's salary or wage in this state as defined in section 72-1431, Idaho Code. Option I monthly benefit payments shall vary annually according to the determination of the cost of living adjustment as set forth in section 72-1471, Idaho Code.

(2) Any Option II firefighter, as provided in section 72-1434, Idaho Code, who has had the contributions remitted as provided in sections 72-1431 and 72-1432, Idaho Code, for the same number of years as he claims for service as a paid firefighter in Idaho, may at his option retire, and upon retirement shall be paid from the public employee retirement account a monthly sum during the remainder of his life equal to:

(a) after twenty (20) years of service and contributions, forty percent (40%) of his average salary or wage; or

(b) after twenty-one (21) years of service and contributions, forty-five percent (45%) of his average salary or wage; or

(c) after twenty-two (22) years of service and contributions, fifty percent (50%) of his average salary or wage; or

(d) after twenty-three (23) years of service and contributions, fifty-five percent (55%) of his average salary or wage; or

(e) after twenty-four (24) years of service and contributions, sixty percent (60%) of his average salary or wage; or

(f) after twenty-five (25) years of service and contributions, sixty-five percent (65%) of his average salary or wage.

All benefit payments to Option II firefighters shall be based on his average final compensation as defined in section 72-1404, Idaho Code. Option II monthly benefit payments shall vary annually according to the determination of the cost of living adjustment as set forth in section 72-1471, Idaho Code.

History:

[(72-1435) 1980, ch. 50, sec. 32, p. 95; am. 1990, ch. 211, sec. 5, p. 475; 1990, am. and redesignated, ch. 231, sec. 90, p. 654.]
Idaho Code § 72-1349 — Idaho Code / Title 72 / Chapter 13 / Section 72-1349
72-1349 PAYMENT OF CONTRIBUTIONS — LIMITATION OF ACTIONS.
Status: in_force

72-1349. Payment of contributions — limitation of actions. (1) Contributions shall be reported and paid to the department on taxable wages for each calendar year equal to the amount determined in accordance with section 72-1350, Idaho Code. Contributions on wages paid to an individual under another state unemployment insurance law, or paid by an employer's predecessor during the calendar year, shall be counted in complying with this provision.

(2) Contributions shall accrue and become reportable and payable to the department by each covered employer for each calendar quarter with respect to wages for covered employment. Such contributions shall become due and be paid by each covered employer to the director for the employment security fund and shall not be deducted from the wages of individuals employed by such employer. All moneys required to be paid by a covered employer pursuant to this chapter shall immediately, upon becoming due and payable, become or be deemed money belonging to the state, and every covered employer shall hold or be deemed to hold said money separately, aside, or in trust from any other funds, moneys or accounts, for the state of Idaho for payment in the manner and at the times provided by law.

(3) The contributions reportable and payable to the department by each covered employer, with respect to covered employment and accruing in each calendar quarter, shall be reported and paid to the department on or before the last day of the month following the close of said calendar quarter. If the normal due date falls on a weekend or holiday, the next business day shall be the due date for contributions.

(4) Each amount shall be deemed to have been paid on the date that the department receives payment thereof in cash or by check or other order for the payment of money honored by the drawer on presentment. If sent through the mail, the amount shall be deemed to have been paid as of the date mailed as evidenced by the postmark on the envelope containing the contribution.

(5) Application of contribution payments shall be done in accordance with department rule or policy.

(6) The director may, for good cause shown by a covered employer, extend the time for payment of his contributions or any part thereof, but no such extension of time shall postpone the due date more than sixty (60) days. Contributions with respect to which an extension of time for payment has been granted shall be paid on or before the last day of the period of the extension.

(7) Whenever it appears to be essential to the proper administration of this chapter that collection of the contributions of a covered employer must be made more often than quarterly, the director shall have authority to demand payment of the contributions forthwith.

(8) In accordance with rules the director may prescribe, any person or persons entering into a formal contract with the state, any county, city, town, school or irrigation district, or any quasi-public corporation of the state, for the construction, alteration, or repair of any public building or public work, the contract price of which exceeds the sum of one thousand dollars ($1,000), may be required before commencing such work to execute a surety bond in an amount sufficient to cover contributions when due. If the director, who shall approve said bond, determines that said bond has become insufficient, he may require that a new bond be provided in the amount he directs. Failure on the part of the employer covered by the bond to pay the full amount of his contributions when due shall render the surety liable on said bond as though the surety was the employer and subject to the other provisions of this chapter.

(9) In the payment of any 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).

(10) The director may commence administrative proceedings to enforce the provisions of this section by issuing a determination at any time within five (5) years of the due date of a quarterly report or the date a quarterly report is filed, whichever is later. The limitation period of this subsection is tolled during any period in which the employer absconds from the state, during any period of the employer's concealment, or during any period when the department's ability to commence administrative proceedings to enforce the provisions of this section is stayed by legal proceedings.

History:

[72-1349, added 1947, ch. 269, sec. 49, p. 793; am. 1949, ch. 144, sec. 49, p. 252; am. 1951, ch. 104, sec. 13, p. 233; am. 1959, ch. 32, sec. 1, p. 68; am. 1971, ch. 142, sec. 10, p. 595; am. 1972, ch. 344, sec. 3, p. 998; am. 1975, ch. 126, sec. 3, p. 259; am. 1976, ch. 141, sec. 4, p. 517; am. 1976, ch. 207, sec. 4, p. 754; am. 1977, ch. 179, sec. 12, p. 478; am. 1998, ch. 1, sec. 62, p. 45; am. 2005, ch. 5, sec. 7, p. 12; am. 2010, ch. 114, sec. 4, p. 235; am. 2025, ch. 29, sec. 20, p. 122.]
Idaho Code § 72-437 — Idaho Code / Title 72 / Chapter 4 / Section 72-437
72-437 OCCUPATIONAL DISEASES — RIGHT TO COMPENSATION.
Status: in_force

72-437. Occupational diseases — Right to compensation. When an employee of an employer suffers an occupational disease and is thereby disabled from performing his work in the last occupation in which he was injuriously exposed to the hazards of such disease, or dies as a result of such disease, and the disease was due to the nature of an occupation or process in which he was employed within the period previous to his disablement as hereinafter limited, the employee, or, in case of his death, his dependents shall be entitled to compensation.

History:

[72-437, added I.C., sec. 72-437, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-207 — Idaho Code / Title 72 / Chapter 2 / Section 72-207
72-207 PUBLIC EMPLOYMENT — RELIEF WORK.
Status: in_force

72-207. Public employment — Relief work. Whenever any public or municipal corporation mentioned in section 72-205 of this act shall accept, sponsor, take charge of or manage any work or project for the purpose of relief or assisting unemployment, wherein any part or all of the funds used on such project are granted by the United States of America or by the state of Idaho, the persons so working upon such project shall be deemed employees of the public or municipal corporation so sponsoring, accepting, taking charge of or managing such work or project.

History:

[72-207, added I.C., sec. 72-207, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-445 — Idaho Code / Title 72 / Chapter 4 / Section 72-445
72-445 COMPENSATION FOR TOTAL DISABILITY OR DEATH FROM COMPLICATED SILICOSIS.
Status: in_force

72-445. Compensation for total disability or death from complicated silicosis. In case of disability or death from silicosis, complicated with tuberculosis of the lungs, income benefits shall be payable as for uncomplicated silicosis, provided, that the silicosis was an essential factor in causing such disability or death. In case of disability or death from silicosis complicated with any other disease, or from any other disease complicated with silicosis, the income benefits shall be reduced as provided in section 72-406.

History:

[72-445, added I.C., sec. 72-445, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-403 — Idaho Code / Title 72 / Chapter 4 / Section 72-403
72-403 PENALTY FOR MALINGERING — DENIAL OF COMPENSATION.
Status: in_force

72-403. Penalty for malingering — Denial of compensation. If an injured employee refuses or unreasonably fails to seek physically or mentally suitable work, or refuses or unreasonably fails or neglects to work after such suitable work is offered to, procured by or secured for the employee, the injured employee shall not be entitled to temporary disability benefits during the period of such refusal or failure.

History:

[72-403, as added by 1971, ch. 124, sec. 3, p. 422; am. 1997, ch. 274, sec. 4, p. 804.]
Idaho Code § 72-1462 — Idaho Code / Title 72 / Chapter 14 / Section 72-1462
72-1462 DEATH BENEFITS — SPOUSE OF RETIRED FIREFIGHTER.
Status: in_force

72-1462. Death benefits — Spouse of retired firefighter. (1) In the event a paid firefighter, retired on retirement pay, shall die and leave surviving a spouse, but no minor children, such surviving spouse shall receive for life the retirement benefits to which the deceased firefighter was entitled, less any portion of the benefit transferred to an alternate payee as provided in sections 59-1319 and 59-1320, Idaho Code.

(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:

[(72-1462) 72-1429I, as added by 1963, ch. 125, sec. 12, p. 358; am. 1973, ch. 105, sec. 5, p. 179; am. 1976, ch. 273, sec. 9, p. 931; am. 1980, ch. 50, sec. 26, p. 92; 1990, am. and redesignated, ch. 231, sec. 101, p. 662; am.1990, ch. 249, sec. 13, p. 715; am. 1991, ch. 27, sec. 2, p. 52; am. 1992, ch. 123, sec. 2, p. 403; am. 1992, ch. 281, sec. 1, p. 859; am. 2006, ch. 19, sec. 4, p. 74.]
Idaho Code § 72-312 — Idaho Code / Title 72 / Chapter 3 / Section 72-312
72-312 POSTING OF NOTICE REGARDING INSURANCE — PENALTY.
Status: in_force

72-312. Posting of notice regarding insurance — Penalty. Every employer who has complied with section 72-301 shall post and maintain in a conspicuous place or places in and about his place or places of business typewritten or printed notices in form prescribed by the commission, stating the fact that he has complied with the law as to securing the payment of compensation to his employees and their dependents in accordance with the provisions of this law. Such notice shall contain the name and address of the surety, if any, with which the employer has secured payment of compensation. An employer who fails to post and keep such notice conspicuously displayed shall be guilty of a misdemeanor.

History:

[72-312, added I.C., sec. 72-312, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-410 — Idaho Code / Title 72 / Chapter 4 / Section 72-410
72-410 DEPENDENTS.
Status: in_force

72-410. Dependents. The following persons, and they only, shall be deemed dependents and entitled to income benefits under the provisions of this act:

(1) A child:

(a) Under eighteen (18) years of age, or incapable of self-support and unmarried, whether or not actually dependent upon the deceased employee;

(b) Under twenty-three (23) years of age if a full-time student and as provided for in section 72-412(3), Idaho Code.

(2) The widow or widower only if living with the deceased or living apart from the deceased for justifiable cause, or actually dependent, wholly or partially, upon the deceased.

(3) A parent or grandparent only if actually dependent, wholly or partially, upon the deceased.

(4) A grandchild, brother or sister only if under eighteen (18) years of age, or incapable of self-support, and actually dependent wholly upon the deceased.

History:

[72-410, as added by 1971, ch. 124, sec. 3, p. 422; am. 1975, ch. 13, sec. 2, p. 18; am. 1989, ch. 194, sec. 1, p. 489; am. 2006, ch. 186, sec. 1, p. 586.]
Idaho Code § 72-407 — Idaho Code / Title 72 / Chapter 4 / Section 72-407
72-407 CERTAIN INJURIES DEEMED TOTAL AND PERMANENT.
Status: in_force

72-407. Certain injuries deemed total and permanent. In case of the following injuries, if the employer disputes that the claimant is totally and permanently disabled, the burden of proof shall be on the employer to prove by clear and convincing evidence that the claimant is not permanently and totally disabled.

(1) The total and permanent loss of sight in both eyes.

(2) The loss of both feet at or above the ankle.

(3) The loss of both hands at or above the wrist.

(4) The loss of one (1) hand and one (1) foot.

(5) An injury to the spine resulting in permanent and complete paralysis of both legs or arms or of one (1) leg and one (1) arm.

(6) An injury to the skull resulting in incurable imbecility or insanity.

The above enumeration is not to be taken as exclusive.

History:

[72-407, as added by 1971, ch. 124, sec. 3, p. 422; am. 1997, ch. 274, sec. 5, p. 805.]
Idaho Code § 72-501 — Idaho Code / Title 72 / Chapter 5 / Section 72-501
72-501 CREATION OF COMMISSION — APPOINTMENT, TERM OF OFFICE — QUALIFICATIONS — AFFILIATIONS — EFFECT OF ACCEPTING APPOINTMENT — VACANCIES — REMOVAL OF MEMBER FOR CAUSE.
Status: in_force

72-501. Creation of commission — Appointment, term of office — Qualifications — Affiliations — Effect of accepting appointment — Vacancies — Removal of member for cause. (1) A commission is hereby created to be known as the industrial commission consisting of three (3) members, to be appointed by the governor, with the approval of the senate. The industrial commission shall be, for the purposes of section 20, article IV, Idaho Constitution, an executive department of the state government.

(2) The term of each member of the commission shall be six (6) years, except that the members first appointed shall be those serving as members of the industrial accident board on the date this law becomes effective, each to hold office for the balance of his term for which appointed, to-wit, one (1) until the second Monday of January, 1973, one (1) until the second Monday of January, 1975, and one (1) until the second Monday of January, 1977. On the expiration of his term, an incumbent member may continue in tenure until his successor is appointed and qualified.

(3) No person shall be eligible to appointment as a member of the commission unless he shall be at least thirty (30) years of age, a qualified elector and a resident of this state not less than three (3) years consecutively next preceding his appointment, of good moral character and of previous experience and training to qualify him efficiently and justly to discharge the duties of his office.

(4) Not more than one (1) of the appointees to the commission shall be a person who, on account of his previous vocations, employment or affiliations can be classed as a representative of employers, and not more than one (1) of the appointees shall be a person who on account of his previous vocation, employment or affiliations can be classed as a representative of workmen. The third appointee shall be an attorney at law duly licensed to practice in this state. Not more than two (2) of the members of the commission shall belong to the same political party.

(5) During his tenure in office a member shall devote full time to his duties as a member of the commission. As an official exercising judicial functions, he shall not engage in partisan political activities and shall conform his conduct to commonly acceptable standards of judicial ethics.

(6) Any vacancy during a term may be filled by the governor with the approval of the senate. If any appointment is made during the recess of the legislature it shall be subject to confirmation by the senate during its next ensuing session.

(7) A member may be disciplined or removed or retired from office by the judicial council in accordance with the procedure prescribed in section 1-2103, Idaho Code, for any cause set forth therein, subject to the review procedure and disposition of such a proceeding by the Supreme Court as in said section provided.

History:

[72-501, added I.C., sec. 72-501, as added by 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 9, sec. 1, p. 47.]
Idaho Code § 72-1351A — Idaho Code / Title 72 / Chapter 13 / Section 72-1351A
72-1351A MANDATORY TRANSFERS OF EXPERIENCE RATING ACCOUNTS AND FEDERAL CONFORMITY PROVISIONS REGARDING TRANSFERS OF EXPERIENCE AND ASSIGNMENT OF RATES.
Status: in_force

72-1351A. Mandatory transfers of experience rating accounts and federal conformity provisions regarding transfers of experience and assignment of rates. Notwithstanding any other provision of this chapter, the following shall apply regarding transfers of experience and assignment of rates:

(1)(a) If a covered employer transfers its trade or business, or a portion thereof, to another employer, whether or not a covered employer within the meaning of section 72-1315, Idaho Code, and, at the time of the transfer, there is substantially common ownership, management or control of the two (2) employers, then the experience rating account attributable to the transferred trade or business shall be transferred to the employer to whom such business is so transferred. The rates of both employers shall be recalculated using the methods provided in section 72-1351(5)(b) and either (c)(i) or (c)(ii), Idaho Code. Whenever such mandatory transfer involves only a portion of the experience rating record, and the predecessor or successor employers fail within ten (10) days after notice to supply the required payroll information, the transfer may be based on estimates of the allocable payrolls.

(i) For partial transfers of an experience rating record, the pro rata share of the experience rate to be transferred shall be computed based on the four (4) most recently completed quarters reported by the predecessor employer prior to the date of acquisition or change in entity.

(ii) When a total transfer of experience rating record has been completed and the predecessor employer continues to have employment in connection with the liquidation of his business, the predecessor employer shall continue to pay contributions at the assigned rate for the period of liquidation but not beyond the balance of the rate year.

(iii) In determining whether the ownership or management or control of a successor employer is substantially the same as the ownership or management or control of the predecessor employer, factors to be considered include, without limitation, the extent of policy-making authority, the involvement in daily management of operations, the supervision over the workforce, the percentage of ownership of shares or assets, and the involvement on boards of directors or other controlling bodies.

(iv) A successor employer may use wages paid by the predecessor employer to arrive at the wage base for purposes of calculating taxable wages only when the experience rate of a predecessor employer has been transferred to a successor employer.

(b) If, following a transfer of experience under paragraph (a) of this subsection, the director determines that a substantial purpose of the transfer of the trade or business was to obtain a reduced liability for contributions, then the experience rating accounts of the employers involved shall be combined into a single account and a single rate shall be assigned to such account.

(2) Whenever a person who is not a covered employer under this chapter at the time such person acquires the trade or business of a covered employer, the experience rating account of the acquired business shall not be transferred to such person if the director finds that such person acquired the business primarily for the purpose of obtaining a lower rate of contributions. Instead, such person shall be assigned the standard rate for new employers under section 72-1350, Idaho Code. In determining whether the trade or business was acquired primarily for the purpose of obtaining a lower rate of contributions, the director shall use objective factors which may include but are not limited to the cost of acquiring the business, whether the person continued the business enterprise of the acquired business, how long such business enterprise was continued, or whether a substantial number of new employees were hired for performance of duties unrelated to the business activity conducted prior to acquisition.

(3)(a) It shall be a violation of this section if a person:

(i) Willfully makes any false statement to the department or willfully fails to disclose a material fact to the department in connection with the transfer of a trade or business or the assignment of a contribution rate or experience rate;

(ii) Knowingly prepares any false or antedated report, form, book, paper, record, written instrument, or other matter or thing in connection with the transfer of a trade or business with the intent to submit it or allow it to be submitted to the department as genuine or true;

(iii) Knowingly violates or attempts to violate subsection (1) or (2) of this section or any other provision of this chapter related to determining the assignment of a contribution rate or an experience rate; or

(iv) Knowingly advises another person in a way that results in a violation or an attempted violation of subsection (1) or (2) of this section or any other provision of this chapter related to determining the assignment of a contribution rate or an experience rate.

(b) If a person commits any of the acts described in paragraph (a) of this subsection, the person shall be subject to the following penalties:

(i) If the person is a covered employer, a civil money penalty of ten percent (10%) of such person's taxable wages for the four (4) completed consecutive quarters preceding the violation shall be imposed for such year and said penalty shall be deposited in the state employment security administrative and reimbursement fund as established by section 72-1348, Idaho Code.

(ii) If the person is not a covered employer, such person shall be subject to a civil money penalty of not more than five thousand dollars ($5,000) for each violation. Any such penalty shall be deposited in the state employment security administrative and reimbursement fund as established by section 72-1348, Idaho Code.

(4) Every person who willfully makes any false statement to the department or willfully fails to disclose a material fact to the department in connection with the transfer of a trade or business, or knowingly prepares any false or antedated report, form, book, paper, record, written instrument, or other matter or thing in connection with the transfer of a trade or business with the intent to submit it or allow it to be submitted to the department as genuine or true, or knowingly violates or attempts to violate this section or any other provision of this chapter related to determining the assignment of a contribution rate or an experience rate, or knowingly advises another person to act in a way that results in a violation or an attempted violation of this section or any other provision of this chapter related to determining the assignment of a contribution rate or an experience rate, shall be guilty of a felony punishable as provided in section 18-112, Idaho Code.

(5) For purposes of this section:

(a) "Experience rating account" means 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.

(b) "Person" has the meaning given such term by section 7701(a)(1) of the Internal Revenue Code of 1986 (26 U.S.C. 7701(a)(1)).

(c) A "transfer of a trade or business" occurs whenever a person in any manner acquires or succeeds to all or a portion of a trade or business. Factors the department may consider when determining whether a transfer of a trade or business has occurred include but are not limited to the following:

(i) Whether the successor continued the business enterprise of the acquired business;

(ii) Whether the successor purchased, leased or assumed machinery and manufacturing equipment, office equipment, business premises, the business or corporate name, inventories, a covenant not to compete or a list of customers;

(iii) Continuity of business relationships with third parties such as vendors, suppliers and subcontractors;

(iv) A transfer of goodwill;

(v) A transfer of accounts receivable;

(vi) Possession and use of the predecessor's sales correspondence; and

(vii) Whether the employees remained the same.

(d) "Trade or business" includes but is not limited to the employer's workforce. The transfer of some or all of an employer's workforce to another employer shall be considered a transfer of a trade or business when, as the result of such transfer, the transferring employer no longer performs trade or business with respect to the transferred workforce, and such trade or business is performed by the employer to whom the workforce is transferred.

(e) "Violates or attempts to violate" includes but is not limited to intent to evade, misrepresentation or willful nondisclosure.

(6) The director shall establish procedures to identify the transfer or acquisition of a business for purposes of this section.

(7) This section shall be interpreted and applied in such a manner as to meet the minimum requirements contained in any guidance or regulations issued by the United States department of labor.

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

History:

[72-1351A, added 2005, ch. 12, sec. 1, p. 36; am. 2008, ch. 44, sec. 4, p. 113; am. 2016, ch. 158, sec. 4, p. 437; am. 2025, ch. 28, sec. 3, p. 88; am. 2025, ch. 29, sec. 24, p. 131.]
Idaho Code § 72-927 — Idaho Code / Title 72 / Chapter 9 / Section 72-927
72-927 PAYMENT OF COMPENSATION AND REFUNDS.
Status: in_force

72-927. Payment of compensation and refunds. The state insurance manager shall submit each month to the state board of examiners an estimate of the amount necessary to meet the current disbursements for workmen's compensation insurance losses and premium refunds to policyholders from the state insurance fund, during each succeeding calendar month, and when such estimate shall be approved by the state board of examiners, the state treasurer is authorized to pay the same out of the state insurance fund upon sight drafts drawn by the state insurance manager. At the end of each calendar month the state insurance manager shall account to the state board of examiners for all money so received, furnishing proper vouchers therefor.

History:

[(72-927) 1917, ch. 81, sec. 105, p. 252; reen. C.L. 256:105; C.S., sec. 6315; I.C.A., sec. 43-1727; am. 1939, ch. 251, sec. 26, p. 37.]
Idaho Code § 72-334 — Idaho Code / Title 72 / Chapter 3 / Section 72-334
72-334 FILING NOTICE OF CLAIM WITH THE INDUSTRIAL SPECIAL INDEMNITY FUND — TIME FOR FILING — RECORDS TO BE INCLUDED WITH NOTICE OF CLAIM — JURISDICTIONAL EFFECT.
Status: in_force

72-334. Filing notice of claim with the industrial special indemnity fund — Time for filing — Records to be included with notice of claim — Jurisdictional effect. Any claimant, employer or surety making a claim for benefits with the industrial special indemnity fund shall file a notice of claim with the manager not less than sixty (60) days prior to the date of filing of a complaint against the industrial special indemnity fund with the industrial commission seeking benefits from the industrial special indemnity fund. Such notice of claim shall include, but not be limited to, a detailed statement describing the disability claim and supporting documentation including relevant medical and vocational rehabilitation records. Failure to timely file a notice of claim with the manager shall require the involuntary dismissal of any complaint against the industrial special indemnity fund regarding the claim for benefits which the party seeking to join the industrial special indemnity fund may cause to be filed with the industrial commission. The manager shall evaluate the notice of claim and shall approve or deny the claim or make an offer of settlement within the sixty (60) day period. If, in the discretion of the manager, the notice of claim is determined to be incomplete, the manager may, upon written notice to the party seeking to join the industrial special indemnity fund, extend the time period for evaluation of the claim for a maximum of thirty (30) days in order to request the necessary documents and records. The manager shall approve or deny the claim or make an offer of settlement within the extended period.

History:

[72-334, added 1997, ch. 303, sec. 1, p. 906.]
Idaho Code § 72-707 — Idaho Code / Title 72 / Chapter 7 / Section 72-707
72-707 COMMISSION HAS JURISDICTION OF DISPUTES.
Status: in_force

72-707. Commission has jurisdiction of disputes. All questions arising under this law, if not settled by agreement or stipulation of the interested parties with the approval of the commission, except as otherwise herein provided, shall be determined by the commission.

History:

[72-707, added I.C., sec. 72-707, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1321 — Idaho Code / Title 72 / Chapter 13 / Section 72-1321
72-1321 DETERMINING SUITABILITY OF ITS EMPLOYEES, APPLICANTS AND PROSPECTIVE CONTRACTORS FOR EMPLOYMENT AND ACCESS TO FEDERAL TAX INFORMATION.
Status: in_force

72-1321. DETERMINING SUITABILITY OF ITS EMPLOYEES, APPLICANTS AND PROSPECTIVE CONTRACTORS FOR EMPLOYMENT AND ACCESS TO FEDERAL TAX INFORMATION. (1) The Idaho department of labor may request a criminal record check of state and national databases by submitting the required fees and a set of fingerprints obtained from an employee, a prospective contractor, subcontractor or applicant for employment who will have access to federal tax information, as defined in internal revenue service publication 1075 (2016), to the Idaho state police, bureau of criminal identification. The submission of the required fees, fingerprints and information required by this section shall be on forms prescribed by the Idaho state police.

(2) The department's human resource director is authorized to receive criminal history information from the Idaho state police and from the federal bureau of investigation for the purpose of evaluating the fitness of employees and applicants for contracting or employment, with the Idaho department of labor and for access to federal tax information.

(3) As required by state and federal law, further dissemination or other use of the criminal history information is prohibited. Criminal background reports received from the Idaho state police and the federal bureau of investigation shall be handled and disposed of in a manner consistent with requirements imposed by the Idaho state police and the federal bureau of investigation.

(4) The department shall review the information received from the applicant's criminal history and background check and:

(a) Determine whether the employee, applicant or contractor has a criminal or other relevant record that would disqualify the individual from having access to federal tax information;

(b) Determine which crimes disqualify the employee, applicant or contractor from having access to federal tax information;

(c) Communicate clearance or denial to the employee, applicant or contractor; and

(d) Provide the employee, applicant or contractor with an opportunity for a formal review of a denial.

(5) The department is immune from liability for an employment decision when it acts in reasonable reliance on the results of the criminal history and background check in making contracting and employment decisions.

(6) Clearance through the criminal history and background check process is not a determination of suitability for employment or contracting.

History:

[72-1321, added 2017, ch. 241, sec. 1, p. 597.]
Idaho Code § 72-1351B — Idaho Code / Title 72 / Chapter 13 / Section 72-1351B
72-1351B FEDERAL CONFORMITY PROVISION PROHIBITING RELIEF FROM LIABILITY.
Status: in_force

72-1351B. federal conformity provision prohibiting relief from liability. (1) Notwithstanding any other provision of this chapter, an experience rated employer's account may not be relieved of charges and a reimbursing employer may not be relieved of liability for benefits paid to a claimant that are subsequently determined to be overpaid if:

(a) The covered employer or an agent of the covered employer is at fault for failing to respond timely or adequately to the department's written or electronic request for information relating to a claim for unemployment insurance benefits; and

(b) The covered employer or agent of the covered employer has established a pattern of failing to timely or adequately respond.

(2) A response is timely if the requested information is received by the department within seven (7) days from the date the request is mailed or sent electronically. This time limit may be extended by the department at its discretion upon a covered employer's or agent of the covered employer's written request.

(3) A response is adequate if it provides sufficient facts to allow the department to make the correct determination. A response will not be considered inadequate if the department failed to ask for all necessary information.

(4) A pattern of failure to respond timely or adequately means at least two (2) or more instances of such behavior. If a covered employer uses a third party agent to respond on its behalf, then a pattern may be established based upon that agent's behavior with respect to the individual client or covered employer that agent represents.

(5) A covered employer shall be notified in writing of the department's determination, which 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 provisions of section 72-1361, Idaho Code.

History:

[72-1351B, added 2013, ch. 103, sec. 1, p. 245.]
Idaho Code § 72-1315 — Idaho Code / Title 72 / Chapter 13 / Section 72-1315
72-1315 COVERED EMPLOYER.
Status: in_force

72-1315. Covered employer. (1) "Covered employer" means:

(a) Any person who, in any calendar quarter in either the current or preceding calendar year, paid for services in covered employment wages of one thousand five hundred dollars ($1,500) or more or, for some portion of a day in each of twenty (20) different calendar weeks, whether or not consecutive, in either the current or preceding calendar year, employed at least one (1) individual, irrespective of whether the same individual was in employment in each such day. For purposes of this subsection there shall not be taken into account any wages paid to, or in employment of, an employee performing domestic services referred to in paragraph (h) of this subsection.

(b) All individuals performing services within this state for an employer who maintains two (2) or more separate establishments within this state shall be deemed to be performing services for a single employer.

(c) Each individual engaged to perform or assist in performing the work of any person in the service of an employer shall be deemed to be employed by such employer for all the purposes of this chapter, whether such individual was engaged or paid directly by such employer or by such person, provided the employer had actual or constructive knowledge of the work.

(d) Any employer, whether or not an employer at the time of acquisition, who acquires the organization, trade, or business or substantially all the assets thereof of another who at the time of such acquisition was a covered employer.

(e) In the case of agricultural labor, any person who:

(i) During any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of twenty thousand dollars ($20,000) or more for agricultural labor; or

(ii) On each of some twenty (20) days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least ten (10) individuals in employment in agricultural labor for some portion of the day.

(iii) Such labor is not agricultural labor when it is performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the immigration and nationality act, unless the individual is required to be covered by the federal unemployment tax act.

(f) A licensed farm labor contractor, as provided in chapter 16, title 44, Idaho Code, who furnishes any individual to perform agricultural labor for another person.

(g) An unlicensed, nonexempt farm labor contractor, as provided in chapter 16, title 44, Idaho Code, who furnishes any individual to perform agricultural labor for another person not treated as a covered employer under paragraph (e) of this subsection. If an unlicensed, nonexempt farm labor contractor furnishes any individual to perform agricultural labor for another person who is treated as a covered employer under paragraph (e) of this subsection, both such other person and the unlicensed, nonexempt farm labor contractor shall be jointly and severally liable for any moneys due under the provisions of this chapter.

(h)(i) In the case of domestic service performed in the operation or maintenance of a private home, local college club, or local chapter of a college fraternity or sorority, any person who during any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of one thousand dollars ($1,000) or more for such service. Domestic service includes, without limitation, services rendered as cooks, waiters, butlers, maids, janitors, handymen, gardeners, housekeepers, housemothers, and in-home caregivers, as distinguished from services as an employee in pursuit of an employer's trade, occupation, profession, enterprise, or vocation.

(ii) A person treated as a covered employer under this paragraph shall not be treated as a covered employer with respect to wages paid for any service other than domestic service referred to in this paragraph unless such person is treated as a covered employer under paragraphs (a) or (e) of this subsection, with respect to such other service.

(i) Any governmental entity as defined in section 72-1322C, Idaho Code.

(j) A nonprofit organization as defined in section 72-1322D, Idaho Code.

(k) An employer who has elected coverage pursuant to the provisions of subsection (3) of section 72-1352, Idaho Code.

(2) For purposes of coverage under this chapter, a limited liability company shall have the same status as it elected for federal tax purposes, or as that status may be determined or required by the federal government. Any member of a limited liability company that has elected to be treated as a corporation for federal tax purposes shall be treated as a corporate officer under this chapter.

History:

[72-1315, added 1947, ch. 269, sec. 15, p. 793; am. 1949, ch. 144, sec. 15, p. 252; am. 1955, ch. 18, sec. 1, p. 20; am. 1967, ch. 117, sec. 5, p. 233; am. 1971, ch. 142, sec. 2, p. 595; am. 1977, ch. 179, sec. 1, p. 465; am. 1980, ch. 52, sec. 1, p. 107; am. 1983, ch. 146, sec. 1, p. 383; am. 1989, ch. 57, sec. 1, p. 78; am. 1996, ch. 62, sec. 1, p. 180; am. 1998, ch. 1, sec. 15, p. 10; am. 2008, ch. 44, sec. 1, p. 106; am. 2025, ch. 29, sec. 8, p. 109.]
Idaho Code § 72-737 — Idaho Code / Title 72 / Chapter 7 / Section 72-737
72-737 REVISION OF DISTRICT COURT'S JUDGMENT UPON MODIFICATION OF AWARD BY COMMISSION.
Status: in_force

72-737. Revision of district court's judgment upon modification of award by commission. The district court, upon the filing with it of a certified copy of a decision of the commission ending, diminishing or increasing compensation previously awarded, shall revoke or modify its prior decree or judgment so it will conform to said decision.

History:

[72-737, added I.C., sec. 72-737, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1338 — Idaho Code / Title 72 / Chapter 13 / Section 72-1338
72-1338 OATHS AND WITNESSES.
Status: in_force

72-1338. Oaths and witnesses. The director, a member of the commission, and an appeals examiner shall have power to administer oaths and affirmations, take depositions, certify to official acts, and issue subpoenas to compel the attendance of witnesses and the production of evidence deemed necessary in connection with a disputed claim or in the exercise of their duties.

History:

[72-1338, added 1947, ch. 269, sec. 38, p. 793; am. 1949, ch. 144, sec. 38, p. 252; am. 1998, ch. 1, sec. 48, p. 27.]
Idaho Code § 72-1354 — Idaho Code / Title 72 / Chapter 13 / Section 72-1354
72-1354 PENALTY ON UNPAID AMOUNTS.
Status: in_force

72-1354. Penalty on unpaid amounts. If any amounts due under this chapter are not paid by any covered employer on or before the date on which they are due, such amounts shall bear penalty at the rate of four percent (4%) or twenty dollars ($20.00), whichever is the larger, for each month or fraction thereof until paid; provided, that in no case shall the penalty exceed the actual amounts due. The date of payment shall be deemed the date of actual receipt by the director, or if mailed, the date of mailing. Penalties 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. At the discretion of the director, the department may compromise the amount of penalty collected pursuant to this section if the employer shows he had good cause for failing to timely pay contributions.

History:

[72-1354, added 1947, ch. 269, sec. 54, p. 793; am. 1949, ch. 144, sec. 54, p. 252; am. 1955, ch. 18, sec. 8, p. 20; am. 1976, ch. 191, sec. 1, p. 706; am. 1980, ch. 264, sec. 6, p. 690; am. 1989, ch. 57, sec. 4, p. 82; am. 1991, ch. 151, sec. 1, p. 360; am. 1998, ch. 1, sec. 70, p. 61; am. 2005, ch. 5, sec. 10, p. 21.]
Idaho Code § 72-1606 — Idaho Code / Title 72 / Chapter 16 / Section 72-1606
72-1606 COSTS.
Status: in_force

72-1606. Costs. By written agreement, the department of health and welfare shall agree to pay the department of labor all costs incurred by the department of labor under this chapter that are attributable to the department of health and welfare, including the cost of establishing and maintaining the state directory of new hires. In the absence of such an agreement, the department of labor shall have no obligations or duties under this chapter except in its capacity as an employer that is required to report new hires. An agency that obtains information pursuant to subsection (1)(c) of section 72-1605, Idaho Code, shall reimburse the department for any costs it incurs to provide the information.

History:

[72-1606, added 1997, ch. 340, sec. 1, p. 1018.]
Idaho Code § 72-1708 — Idaho Code / Title 72 / Chapter 17 / Section 72-1708
72-1708 EMPLOYER'S DISCIPLINARY OR REHABILITATIVE ACTIONS BASED ON TESTING — CLAIMANT INELIGIBLE FOR BENEFITS.
Status: in_force

72-1708. Employer's disciplinary or rehabilitative actions based on testing — Claimant ineligible for benefits. (1) Unless otherwise prohibited, upon receipt of a confirmed positive drug or alcohol test result or other proof which indicates a violation of an employer's written policy, or upon the refusal of an employee to provide a test sample, or upon an employee's alteration of or attempt to alter a test sample, an employer may use that test result or the employee's conduct as the basis for disciplinary or refusal-to-hire action that will result in a claimant's ineligibility to receive benefits under the provisions of section 72-1366(4), (5), (6) or (7), Idaho Code. Actions by the employer may include, but are not limited to, the following:

(a) A requirement that the employee enroll in an employer-approved rehabilitation, treatment, or counseling program, which may include additional drug or alcohol testing, as a condition of continued employment;

(b) Suspension of the employee with or without pay for a period of time;

(c) Termination of the employee;

(d) Other disciplinary measures in conformance with the employer's usual procedures, including any collective bargaining agreement.

(2) Action taken pursuant to this section shall not create any cause of action against the employer.

History:

[72-1708, added 1997, ch. 126, sec. 1, p. 378; am. 1998, ch. 1, sec. 107, p. 98; am. 2003, ch. 233, sec. 9, p. 596.]
Idaho Code § 72-1373 — Idaho Code / Title 72 / Chapter 13 / Section 72-1373
72-1373 VIOLATION OF THIS LAW OR RULES THEREUNDER.
Status: in_force

72-1373. Violation of this law or rules thereunder. Any person who shall willfully violate any provision of this chapter or any order or rule thereunder, the violation of which is made unlawful or the observance of which is required under the terms of this chapter, and for which a penalty is neither prescribed in this chapter, nor provided by any other applicable statute, shall be guilty of a misdemeanor, and each day such violation continues shall be deemed to be a separate misdemeanor.

History:

[72-1373, added 1947, ch. 269, sec. 73, p. 793; am. 1949, ch. 144, sec. 73, p. 252; am. 1998, ch. 1, sec. 91, p. 88.]
Idaho Code § 72-1346A — Idaho Code / Title 72 / Chapter 13 / Section 72-1346A
72-1346A ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT TO EMPLOYMENT SECURITY FUND — FEDERAL ADVANCE INTEREST REPAYMENT FUND.
Status: in_force

72-1346A. Advances under title XII of the social security act to employment security fund — Federal advance interest repayment fund. (1) In the event the director determines that it is necessary to obtain advances from the federal unemployment account in the unemployment trust fund pursuant to title XII of the social security act (42 U.S.C. 1321), and that a request for such advances is authorized under section 1201 of the social security act, or under any other act of congress extending such authority, the director shall request the governor to make application to the secretary of labor of the United States for such advances.

(2) The governor is authorized to make application to the secretary of labor of the United States to obtain advances pursuant to title XII of the social security act (42 U.S.C. 1321 et seq.). Funds so advanced shall be for the payment of unemployment insurance benefits.

(3) Any amount transferred to the employment security fund by the secretary of the treasury of the United States in accordance with this section shall be repaid from the employment security fund as provided in section 1202 of the social security act (42 U.S.C. 1322).

(4) There is established in the state treasury the "Federal Advance Interest Repayment Fund." This fund shall consist of all moneys collected pursuant to subsection (5) of this section and interest earned upon any moneys in the fund. All moneys in the fund are perpetually appropriated to the director for the payment of interest on any advance made to this state pursuant to title XII of the social security act, except that if, at the end of any calendar year, all advances and interest have been repaid, any remaining balance in the fund shall be transferred to the employment security fund. Interest charges due and payable pursuant to section 1202 of the social security act, may be paid by the director from the federal advance interest repayment fund. Such expenditures shall not be subject to any law requiring specific appropriations or other formal release by state officers of money in their custody, nor shall such expenditures require the approval of the board of examiners.

(5) A federal advance interest repayment tax may be levied in accordance with the following provisions when required under paragraph (b) of this subsection:

(a) On the first day of the third month of a calendar quarter, the director shall:

(i) Estimate the interest payable on federal advances obtained under subsections (1) and (2) of this section;

(ii) Estimate the amount of federal advance interest repayment tax receipts expected to be collected during the quarter for any preceding calendar quarter in which such tax was assessed;

(iii) Add the amount in the federal advance interest repayment fund on the last day of the immediately preceding calendar quarter to the estimate in paragraph (ii) of this subsection; and

(iv) Subtract the sum obtained in paragraph (iii) from the estimate in paragraph (i) of this subsection.

(b) If the remainder obtained under paragraph (iv) of subsection (5)(a) of this section is more than zero, each covered employer subject to this section may, at the director's sole discretion, be assessed a federal advance interest repayment tax. Such tax shall be a percentage of the contributions payable under sections 72-1349 and 72-1350, Idaho Code, for the calendar quarter, but in no case shall be less than one dollar ($1.00). The percentage shall be determined by dividing the remainder in paragraph (iv) of subsection (5)(a) of this section by the estimated amount of contributions due and payable on wages paid during the quarter. The percentage shall be rounded up to the next one-tenth of a percent (0.1%).

(c) The tax assessed shall be collected and paid in accordance with such rules as the director may prescribe. All such taxes collected shall be deposited in the federal advance interest repayment fund. Any such tax imposed in a calendar quarter shall be paid on or before the last day of the second month following the close of such calendar quarter. An extension of time for payment may be granted for good cause in accordance with section 72-1349(6), Idaho Code.

(d) If any covered employer fails to pay such tax on or before the date on which they are due, such tax shall bear penalty at a rate of five dollars ($5.00) for each month or fraction thereof until paid; provided, that in no case shall the penalty exceed the actual amount of the tax due and payable. The date of payment shall be deemed the date of actual receipt by the director, or if mailed, the date of mailing. Penalties collected pursuant to this subsection shall be paid into the federal advance interest payment fund. Furthermore, if any employer becomes delinquent in making payment of the tax as required by this subsection, such employer shall be subject to the collection provisions in sections 72-1355 and 72-1360, Idaho Code.

(e) A covered employer may make application to the director for a refund or credit of any amount erroneously paid as tax under this subsection. Such applications and the director's determinations regarding them shall be made in accordance with the provisions of section 72-1357, Idaho Code.

(f) This section does not apply to covered employers eligible and electing the cost reimbursement payment method under section 72-1349A, Idaho Code.

History:

[72-1346A, added 1983, ch. 146, sec. 3, p. 388; am. 1998, ch. 1, sec. 57, p. 36; am. 2001, ch. 32, sec. 2, p. 51; am. 2025, ch. 29, sec. 33, p. 160.]
Idaho Code § 72-1358 — Idaho Code / Title 72 / Chapter 13 / Section 72-1358
72-1358 DETERMINATION OF AMOUNTS DUE UPON FAILURE TO REPORT.
Status: in_force

72-1358. Determination of amounts due upon failure to report. If any covered employer fails to file a report when due under this chapter, or if such report when filed is incorrect or insufficient, the director may, on the basis of available information, determine the amount of wages paid in covered employment during the periods with respect to which the reports were or should have been made and the amount due under this chapter from the employer. The determination shall become final unless the employer, within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, files an appeal with the department. Proceedings on the appeal shall be in accordance with the provisions of section 72-1361, Idaho Code.

History:

[72-1358, added 1947, ch. 269, sec. 58, p. 793; am. 1949, ch. 144, sec. 58, p. 252; am. 1965, ch. 203, sec. 4, p. 456; am. 1998, ch. 1, sec. 75, p. 63; am. 2016, ch. 158, sec. 7, p. 440.]
Idaho Code § 72-301 — Idaho Code / Title 72 / Chapter 3 / Section 72-301
72-301 SECURITY FOR PAYMENT OF COMPENSATION.
Status: in_force

72-301. Security for payment of compensation. (1) Every employer shall secure the payment of compensation under this law in one (1) of the following ways:

(a) By insuring and keeping insured with a policy of worker's compensation insurance as defined in section 41-506(d), Idaho Code, the payment of compensation with any insurer, as defined in section 41-103, Idaho Code, authorized by the director of the department of insurance to transact such insurance, provided, that every public employer shall insure its liability for payment of compensation with the state insurance fund unless such fund shall refuse to accept the risk when the application for insurance is made; or

(b) An employer may become self-insured by obtaining the approval of the industrial commission and by depositing and maintaining in a custodial account with the state treasurer money or acceptable security instruments satisfactory to the commission securing the payment by said employer of compensation according to the terms of this law. Such acceptable security instruments are bonds, treasury bills, interest-bearing notes or other obligations of the United States for which the full faith and credit of the United States is pledged for the payment of principal and interest. In lieu of such money or security instruments, the commission may allow or require such employer to file or maintain with the state treasurer a surety bond with any company authorized to transact surety insurance in Idaho. The commission shall adopt rules governing the qualifications of self-insured employers, the nature and amount of security to be deposited and maintained with the state treasurer, and the conditions under which an employer may continue to be self-insured.

(2) No insurer shall be permitted to transact worker's compensation insurance covering the liability of employers under this law unless it shall have been authorized to do business under the laws of this state and until it shall have received the approval of the commission. To the end that the workers secured under this law shall be adequately protected, the commission shall require such insurer to deposit and maintain in a custodial account with the state treasurer money or acceptable security instruments in an amount equal to the total amounts of all outstanding and unpaid compensation awards against such insurer. Acceptable security instruments are bonds, treasury bills, interest-bearing notes or other obligations of the United States for which the full faith and credit of the United States is pledged for the payment of principal and interest. Acceptable security instruments also include municipal bonds issued by the state of Idaho and its subdivisions, counties, cities, towns, villages and school districts. The insurer shall have the responsibility to monitor the ratings for its bonds. Bonds held by worker's compensation insurers in support of insurance obligations must have been assigned a credit rating grade not less than "single A minus" by one (1) or more credit rating providers registered with the United States securities and exchange commission as a nationally recognized statistical rating organization (NRSRO). If the credit rating assigned to the bond by the NRSRO is downgraded below "single A minus," the worker's compensation insurer shall within thirty (30) days of the downgrade replace the bond with one that meets the credit quality requirement specified in this section. In lieu of such money or security instruments, the commission may allow or require such insurer to file or maintain with the state treasurer a surety bond of some company or companies authorized to do business in this state for and in the amounts equaling the total unpaid compensation awards against such insurer.

(3) When an insurer has been placed in liquidation, any security being held in a custodial account with the state treasurer under this section shall be converted into cash and transferred into the insolvent insurer fund created in subsection (4) of this section. Such funds shall continue to be held for the purpose of securing any future claims made against the insolvent insurer under this law or until released by the commission to the liquidator, if one exists, or to the insurer's state of domicile, as provided herein. Interest earned on moneys deposited in the insolvent insurer fund shall be credited, pro rata, to the account balance of security being held to answer claims made under this law against an insolvent insurer. Moneys deposited in the insolvent insurer fund may be used to pay the reasonable costs or expenses charged by any financial institution holding such funds on deposit for the state treasurer. Any balance in funds remaining on deposit in the insolvent insurer fund to answer the claims of an insolvent insurer after discharge of that insurer's liquidator may be transferred to the liquidator, if one still exists, or to the liquidated insurer's state of domicile, at such time as the commission determines that said security is no longer required to be held by the state treasurer for the purposes of this law.

(4) There is hereby created in the state treasury the insolvent insurer fund. Moneys in the fund are hereby continuously appropriated for the purposes set forth in the provisions of this section. Interest earned on moneys in the fund shall be returned to the fund.

(5) The approval by the commission of any insurer or self-insured employer may be withdrawn if it appears to the commission that workers secured thereby under this law are not fully protected.

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

History:

[72-301, added 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 208, sec. 2, p. 1538; am. 2011, ch. 198, sec. 1, p. 581; am. 2014, ch. 96, sec. 1, p. 262; am. 2016, ch. 282, sec. 1, p. 780; am. 2025, ch. 105, sec. 1, p. 562.]
Idaho Code § 72-1705 — Idaho Code / Title 72 / Chapter 17 / Section 72-1705
72-1705 EMPLOYER'S WRITTEN TESTING POLICY — PURPOSES AND REQUIREMENTS FOR COLLECTION AND TESTING.
Status: in_force

72-1705. Employer's written testing policy — Purposes and requirements for collection and testing. (1) An employer must have a written policy on drug and/or alcohol testing that is consistent with the requirements of this act, including a statement that violation of the policy may result in termination due to misconduct.

(2) An employer will receive the full benefits of this act, even if its drug and alcohol testing policy does not conform to all of the statutory provisions, if it follows a drug or alcohol testing policy that was negotiated with its employees' collective bargaining representative or that is consistent with the terms of the collective bargaining agreement.

(3) Testing for the presence of drugs or alcohol by an employer shall be carried out within the terms of a written policy that has been communicated to affected employees, and is available for review by prospective employees.

(4) The employer must list the types of tests an employee may be subject to in their written policy, which may include, but are not limited to, the following:

(a) Baseline;

(b) Preemployment;

(c) Post-accident;

(d) Random;

(e) Return to duty;

(f) Follow-up;

(g) Reasonable suspicion.

History:

[72-1705, added 1997, ch. 126, sec. 1, p. 377; am. 2003, ch. 233, sec. 6, p. 595.]
Idaho Code § 72-1378 — Idaho Code / Title 72 / Chapter 13 / Section 72-1378
72-1378 SEPARABILITY OF PROVISIONS.
Status: in_force

72-1378. Separability of provisions. If any provision of this chapter, or the application thereof to any person or circumstance, shall be declared by the courts to be unconstitutional, inoperative or void, the remainder of this chapter and the application of such provision to other persons or circumstances shall not be affected thereby.

History:

[72-1378, added 1947, ch. 269, sec. 78, p. 793; am. 1949, ch. 144, sec. 78, p. 252; am. 1998, ch. 1, sec. 96, p. 90.]
Idaho Code § 72-517 — Idaho Code / Title 72 / Chapter 5 / Section 72-517
72-517 COOPERATION WITH OTHER AGENCIES.
Status: in_force

72-517. Cooperation with other agencies. The commission shall have the authority to enter into cooperative agreements with state and federal agencies to share information with those agencies and to cooperate with programs sponsored by all such agencies to facilitate the carrying out of the purposes of this law. Information provided shall be limited to the following:

(1) Individuals and entities operating the business.

(2) Business name.

(3) Mailing address.

(4) Physical location of the business.

(5) Dates of alleged violation of section 72-301, Idaho Code.

(6) Workers performing service for the business.

(7) Contact person.

(8) Telephone number of the contact person.

History:

[72-517, added I.C., sec. 72-517, as added by 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 9, sec. 2, p. 47; am. 1996, ch. 421, sec. 74, p. 1445; am. 1999, ch. 329, sec. 28, p. 868; am. 2009, ch. 48, sec. 1, p. 129.]
Idaho Code § 72-218 — Idaho Code / Title 72 / Chapter 2 / Section 72-218
72-218 AWARD SUBJECT TO CREDIT FOR BENEFITS FURNISHED OR PAID UNDER LAWS OF OTHER JURISDICTIONS.
Status: in_force

72-218. Award subject to credit for benefits furnished or paid under laws of other jurisdictions. The payment or award of benefits under the workmen's compensation law of another state, territory, province or foreign nation to an employee or his dependents otherwise entitled on account of such injury, occupational disease or death to the benefits of this law shall not be a bar to a claim for benefits under this law, provided that claim under this law is filed within two (2) years after the accident causing such injury, or manifestation of such disease, or death. If compensation is paid or awarded under this law:

(1) The medical and related benefits furnished or paid by the employer under such other workmen's compensation law on account of such injury, occupational disease, or death shall be credited against the medical and related benefits to which the employee would have been entitled under this law, had claim been made solely under this law;

(2) The total amount of all income benefits paid or awarded the employee under such other workmen's compensation law shall be credited against the total amount of income benefits which would have been due the employee had claim been made solely under this law;

(3) The total amount of death benefits paid or awarded under such other workmen's compensation law shall be credited against the total amount of death benefits payable under this law.

History:

[72-218, added I.C., sec. 72-218, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-431 — Idaho Code / Title 72 / Chapter 4 / Section 72-431
72-431 INHERITABILITY OF SCHEDULED OR UNSCHEDULED INCOME BENEFITS.
Status: in_force

72-431. Inheritability of scheduled or unscheduled income benefits. When an employee who has sustained disability compensable as a scheduled or unscheduled permanent disability less than total, and who has filed a valid claim in his lifetime, dies from causes other than the injury or occupational disease before the expiration of the compensable period specified, the income benefits specified and unpaid at the employee's death, whether or not accrued or due at the time of his death, shall be paid, under an award made before or after such death, to and for the benefit of the persons within the classes at the time of death and in the proportions and upon the conditions specified in this subsection and in the order named:

(1) To the dependent widow or widower, if there is no child under the age of eighteen (18) or child incapable of self-support; or

(2) If there are both such a widow or widower and such a child or children, one-half (1/2) to such widow or widower and the other one-half (1/2) to such child or children; or

(3) If there is no such widow or widower but such a child or children, then to such child or children; or

(4) If there is no survivor in the above classes, then to the personal representative of the decedent.

History:

[72-431, added I.C., sec. 72-431, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-310 — Idaho Code / Title 72 / Chapter 3 / Section 72-310
72-310 MISREPRESENTATION NOT TO AFFECT EMPLOYEE'S RIGHTS.
Status: in_force

72-310. Misrepresentation not to affect employee's rights. (1) No statement in an application for such a policy, contract or bond shall void the policy, contract or bond as between the surety and employer unless such statement shall be false and would materially have affected the acceptance of the risk if known by the surety. In no case shall the holding of the policy, contract or bond void between the surety and employer affect the surety's obligation to the employer's employees or their dependents to pay compensation and to discharge other obligations under this law. In such case, the surety shall have a right of action against the employer for any amounts for which the surety is liable under such policy, contract or bond.

(2) As between any such employee or his dependents and the surety no question as to breach of warranty or misrepresentation by the insured shall be raised by the surety in any proceeding or any appeal therefrom.

History:

[72-310, added I.C., sec. 72-310, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1371A — Idaho Code / Title 72 / Chapter 13 / Section 72-1371A
72-1371A EMPLOYMENT SECURITY IDENTITY THEFT — CRIMINAL PENALTY.
Status: in_force

72-1371A. EMPLOYMENT SECURITY IDENTITY THEFT — CRIMINAL PENALTY. (1) No person shall knowingly transfer, possess, or use, without lawful authority, an identity that is not the person's own with the intent to commit, aid, or abet any violation of this chapter. A violation of this subsection is a felony punishable as provided in section 18-112, Idaho Code.

(2) As used in this section, "identity" means any name, number, or data transmission that may be used, alone or in conjunction with any other information, to identify a specific individual or entity, including without limitation:

(a) Name, social security number, date of birth, official government-issued driver's license or identification number, government passport number, or employer or taxpayer identification number;

(b) Unique electronic identification number, personal identification number, address, account number, or routing code; or

(c) Telecommunication identification information or access device.

(3)(a) Any person or entity whose identity has been transferred, possessed, or used in violation of the provisions of subsection (1) of this section shall be entitled to restitution pursuant to section 19-5304, Idaho Code.

(b) The court shall order a person convicted of violating the provisions of subsection (1) of this section to pay as additional restitution a penalty of no less than one thousand dollars ($1,000) to each person whose identity was misused pursuant to subsection (1) of this section.

History:

[72-1371A, added 2025, ch. 28, sec. 7, p. 99.]
Idaho Code § 72-1352A — Idaho Code / Title 72 / Chapter 13 / Section 72-1352A
72-1352A CORPORATE OFFICERS — EXEMPTION FROM COVERAGE — NOTIFICATION — REINSTATEMENT.
Status: in_force

72-1352A. corporate officers — exemption from coverage — notification — reinstatement. (1) A corporation that is a public company, other than those covered in sections 72-1316A, 72-1322D and 72-1349C, Idaho Code, may elect to exempt from coverage pursuant to this chapter any bona fide corporate officer who is voluntarily elected or voluntarily appointed in accordance with the articles of incorporation or bylaws of the corporation, is a shareholder of the corporation, exercises substantial control in the daily management of the corporation and whose primary responsibilities do not include the performance of manual labor.

(2) A corporation that is not a public company, other than those covered in sections 72-1316A, 72-1322D and 72-1349C, Idaho Code, may elect to exempt from coverage pursuant to this chapter any bona fide corporate officer, without regard to the corporate officer's performance of manual labor, if the corporate officer is a shareholder of the corporation, voluntarily agrees to be exempted from coverage and exercises substantial control in the daily management of the corporation.

(3) For purposes of this section, a "public company" is a corporation that has a class of shares registered with the federal securities and exchange commission pursuant to section 12 or 15 of the securities and exchange act of 1934 or section 8 of the investment company act of 1940, or any successor statute.

(4) To make the election, a corporation with qualifying corporate officers pursuant to subsection (1) or (2) of this section must register with the department each qualifying corporate officer it elects to exempt from coverage. The registration must be in a format prescribed by the department and be signed and dated by the corporate officer being exempted from coverage. Registration forms received and approved by the department by March 31 of the first year of the election shall be effective January 1 of that year and shall remain in effect for at least two (2) consecutive calendar years.

(5) A newly formed corporation with qualifying corporate officers pursuant to subsections (1) and (2) of this section shall register with the department each corporate officer it elects to exempt within forty-five (45) calendar days after submitting its Idaho business registration form to the department as required by section 72-1337, Idaho Code. The registration must be in a format prescribed by the department and be signed and dated by the corporate officer being exempted from coverage. Registration forms received and approved by the department shall become effective as of the date the Idaho business registration form was submitted to the department and shall remain in effect for at least two (2) consecutive calendar years.

(6) A corporation may elect to reinstate coverage for one (1) or more corporate officers previously exempted pursuant to this section. Reinstatement requires written notice from the corporation to the department in a format prescribed by the department. Reinstatement requests received by the department on or before March 31 shall become effective January 1 of the current calendar year if at least two (2) consecutive calendar years have passed since the date of the exemption.

(7) A corporate officer's exemption is in effect until revoked or terminated upon the corporate officer's failure to satisfy the election criteria. It is the responsibility of the corporation to notify the department in writing in a format required by the department when an exempt corporate officer no longer meets the election criteria. A corporation is responsible for any taxes, penalties, and interest due after the date the exemption is terminated or should have been terminated.

(8) For purposes of this chapter:

(a) "Bona fide corporate officer" means an individual empowered in good faith by stockholders or directors, in accordance with the corporation's articles of incorporation or bylaws, to discharge the duties of a corporate officer.

(b) A person exercises substantial control in the daily management of the corporation when the person makes managerial decisions for the corporation, including, without limitation, the authority to hire and fire and to direct other's activities in the corporation and the responsibility to account for and pay taxes or debts incurred by the corporation.

History:

[72-1352A, added 2011, ch. 82, sec. 2, p. 173; am. 2012, ch. 165, sec. 1, p. 446; am. 2020, ch. 143, sec. 3, p. 441; am. 2025, ch. 29, sec. 25, p. 134.]
Idaho Code § 72-1003 — Idaho Code / Title 72 / Chapter 10 / Section 72-1003
72-1003 DEFINITIONS.
Status: in_force

72-1003. Definitions. As used in this chapter:

(1) "Claimant" means any of the following claiming compensation under this chapter:

(a) A victim;

(b) A dependent of a deceased victim; or

(c) An authorized person acting on behalf of any of them, including parent(s), legal guardian(s), and sibling(s), of a victim who is a minor.

(2) "Collateral source" means a source of benefits, other than welfare benefits, or advantages for economic loss otherwise compensable under this chapter which the claimant has received or which is readily available to him from:

(a) The offender;

(b) The government of the United States or any agency thereof, a state or any of its political subdivisions, or an instrumentality of two (2) or more states, unless the law providing for the benefits or advantages makes them excess or secondary to benefits under this chapter;

(c) Social security, medicare, and medicaid;

(d) Worker's compensation;

(e) Wage continuation programs of any employer;

(f) Proceeds of a contract of insurance payable to the claimant for loss which was sustained because of the criminally injurious conduct; or

(g) A contract, including an insurance contract, providing hospital and other health care services or benefits for disability. Any such contract in this state may not provide that benefits under this chapter shall be a substitute for benefits under the contract or that the contract is a secondary source of benefits and benefits under this chapter are a primary source.

(3) "Commission" means the industrial commission.

(4) "Criminally injurious conduct" means intentional, knowing, or reckless conduct that:

(a) Occurs or is attempted in this state or occurs outside the state of Idaho against a resident of the state of Idaho and which occurred in a state which does not have a crime victims compensation program for which the victim is eligible as eligibility is set forth in this statute;

(b) Constitutes an act of terrorism as defined by 18 U.S.C. 2331, committed outside the United States against a resident of this state;

(c) Results in injury or death; and

(d) Is punishable by fine, imprisonment, or death or would be so punishable but for the fact that the person engaging in the conduct lacked capacity to commit the crime under the laws of this state. Criminally injurious conduct does not include conduct arising out of the ownership, maintenance, or use of a motor vehicle except when intended to cause personal injury or death; provided that criminally injurious conduct shall include violations of the provisions of section 18-4006 3(b), 18-8004, 18-8006, 18-8007, 67-7027, 67-7034 or 67-7035, Idaho Code.

(5) "Dependent" means a natural person who is recognized under the law of this state to be wholly or partially dependent upon the victim for care or support and includes a child if under the age of eighteen (18) years or incapable of self-support and unmarried and includes a child of the victim conceived before the victim's death but born after the victim's death, including a child that is conceived as a result of the criminally injurious conduct.

(6) "Extenuating circumstances" means that a victim requires further mental health treatment due to trauma arising out of covered criminal conduct in order to perform major life functions or the activities of daily living.

(7) "Injury" means actual bodily harm or disfigurement and, with respect to a victim, includes pregnancy, venereal disease, mental or nervous shock, or extreme mental distress. For the purposes of this chapter, "extreme mental distress" means a substantial personal disorder of emotional processes, thought or cognition which impairs judgment, behavior or ability to cope with the ordinary demands of life.

(8) "Victim" means a person who suffers injury or death as a result of:

(a) Criminally injurious conduct;

(b) His good faith effort to prevent criminally injurious conduct; or

(c) His good faith effort to apprehend a person reasonably suspected of engaging in criminally injurious conduct.

(9) "Welfare benefits" as used in subsection (2) of this section, shall include sums payable to or on behalf of an indigent person under chapter 35, title 31, Idaho Code.

History:

[72-1003, added 1986, ch. 337, sec. 1, p. 825; am. 1987, ch. 226, sec. 1, p. 480; am. 1989, ch. 52, sec. 1, p. 65; am. 1990, ch. 16, sec. 1, p. 26; am. 1996, ch. 416, sec. 1, p. 1386; am. 1997, ch. 128, sec. 1, p. 381; am. 2002, ch. 136, sec. 2, p. 374; am. 2006, ch. 291, sec. 1, p. 896.]
Idaho Code § 72-1405 — Idaho Code / Title 72 / Chapter 14 / Section 72-1405
72-1405 POWERS AND DUTIES OF PUBLIC EMPLOYEE RETIREMENT BOARD.
Status: in_force

72-1405. Powers and duties of public employee retirement board. The public employee retirement system board shall have power to make rules and regulations for the administration of this chapter, to prescribe forms and require registration, to delegate its authority to act in specific instances to its deputies and employees, and to incur expenses in connection with the management, administration and enforcement of this chapter, which expenses shall be paid out of the public employee retirement account.

History:

[(72-1405) 1945, ch. 76, sec. 15, p. 112; am. 1980, ch. 50, sec. 14, p. 86; 1990, am. and redesignated 72-1405, ch. 231, sec. 74, p. 650.]
Idaho Code § 72-1020 — Idaho Code / Title 72 / Chapter 10 / Section 72-1020
72-1020 AWARD NOT SUBJECT TO EXECUTION, ATTACHMENT, GARNISHMENT, OR ASSIGNMENT — EXCEPTION.
Status: in_force

72-1020. Award not subject to execution, attachment, garnishment, or assignment — Exception. (1) An award is not subject to execution, attachment, garnishment, or other process.

(2) An assignment or agreement to assign a right to compensation in the future is unenforceable except:

(a) An assignment of a right to compensation for work loss to secure payment of maintenance or child support; or

(b) An assignment of a right to compensation to the extent that the benefits are for the cost of products, services, or accommodations necessitated by the injury or death on which the claim is based and are provided or to be provided by the assignee.

History:

[72-1020, added 1986, ch. 337, sec. 1, p. 832.]
Idaho Code § 72-413A — Idaho Code / Title 72 / Chapter 4 / Section 72-413A
72-413A LUMP SUM PAYMENT UPON REMARRIAGE.
Status: in_force

72-413A. Lump sum payment upon remarriage. In the event of remarriage of the widow or widower prior to the expiration of five hundred (500) weeks as provided in section ]72-412] 42-412, Idaho Code, a lump sum shall be paid to the widow or widower in an amount equal to the lesser of one hundred (100) weeks or the total of income benefits for the remainder of the five-hundred (500) week period computed on the basis of a weekly rate of forty-five per cent (45%) of the average weekly state wage in effect at the time of remarriage. The provisions of this section shall not apply to benefits for an injury or occupational disease resulting in death where the accident causing the injury or the manifestation of the occupational disease occurred prior to July 1, 1991.

History:

[72-413A, added 1991, ch. 207, sec. 4, p. 491.]
Idaho Code § 72-1010 — Idaho Code / Title 72 / Chapter 10 / Section 72-1010
72-1010 RECEIPT OF FUNDS.
Status: in_force

72-1010. Receipt of funds. The commission may adopt appropriate rules in order to receive federal funds under federal criminal reparation and compensation acts, or to receive grants, gifts or donations from any source.

History:

[72-1010, added 1986, ch. 337, sec. 1, p. 828.]
Idaho Code § 72-1308 — Idaho Code / Title 72 / Chapter 13 / Section 72-1308
72-1308 BENEFIT YEAR.
Status: in_force

72-1308. Benefit year. "Benefit year" means a period of fifty-two (52) consecutive weeks beginning with the first day of the week in which an individual files a new valid claim for benefits; except that the benefit year shall be fifty-three (53) weeks if the filing of a new valid claim would result in overlapping any quarter of the base year of a previously filed new claim. A subsequent benefit year cannot be established until the expiration of the current benefit year.

History:

[72-1308, added 1947, ch. 269, sec. 8, p. 793; am. 1949, ch. 144, sec. 8, p. 252; am. 1967, ch. 117, sec. 2, p. 233; am. 1998, ch. 1, sec. 8, p. 8.]
Idaho Code § 72-401 — Idaho Code / Title 72 / Chapter 4 / Section 72-401
72-401 DEPENDENCY — WHEN DETERMINED.
Status: in_force

72-401. Dependency — When determined. Dependency shall initially be determined as of the time of the accident causing the injury or of manifestation of an occupational disease for purposes of income benefits therefor, and as of the time of death for purposes of income benefits for death.

History:

[72-401, added I.C., sec. 72-401, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-526 — Idaho Code / Title 72 / Chapter 5 / Section 72-526
72-526 PENALTY FOR DEFAULT — COLLECTION BY CIVIL ACTION — DUTY OF ATTORNEY GENERAL.
Status: in_force

72-526. Penalty for default — Collection by civil action — Duty of attorney general. Any surety who is in default for ten (10) days in any payment required to be made under the provisions of this law shall be liable for a penalty for every ten (10) day period or any part thereof during which such failure continues of ten percent (10%) of the amount originally due. It shall be the duty of the attorney general to bring a civil action in the name of the state in the proper court to collect the penalty herein provided, and the amount collected shall be paid into the state treasury to be deposited in the industrial administration fund.

History:

[72-526, added I.C., sec. 72-526, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1374 — Idaho Code / Title 72 / Chapter 13 / Section 72-1374
72-1374 UNAUTHORIZED DISCLOSURE OF INFORMATION.
Status: in_force

72-1374. Unauthorized disclosure of information. If any of the following persons, in violation of the provisions of chapter 1, title 74, Idaho Code, or section 72-1342, Idaho Code, or rules or department policies promulgated thereunder, or the material terms of any confidentiality and nondisclosure agreement, makes any unauthorized disclosure of employment security information, each act of unauthorized disclosure shall constitute a separate misdemeanor:

(1) Any employee of the department;

(2) Any employee or member of the commission;

(3) Any third party or employee thereof who has obtained employment security information pertaining to a person with the written, informed consent of that person;

(4) Any public official who has obtained employment security information for use in the performance of official duties; or

(5) Any person who has obtained employment security information through means that violate the provisions of chapter 1, title 74, Idaho Code, or this chapter, or rules promulgated thereunder.

History:

[72-1374, added 1947, ch. 269, sec. 74, p. 793; am. 1949, ch. 144, sec. 74, p. 252; am. 1990, ch. 213, sec. 110, p. 563; am. 1998, ch. 1, sec. 92, p. 89; am. 2008, ch. 99, sec. 4, p. 277; am. 2015, ch. 141, sec. 197, p. 532; am. 2025, ch. 29, sec. 32, p. 159.]
Idaho Code § 72-209 — Idaho Code / Title 72 / Chapter 2 / Section 72-209
72-209 EXCLUSIVENESS OF LIABILITY OF EMPLOYER.
Status: in_force

72-209. Exclusiveness of liability of employer. (1) Subject to the provisions of section 72-223, Idaho Code, the liability of the employer under this law shall be exclusive and in place of all other liability of the employer to the employee, his spouse, dependents, heirs, legal representatives or assigns.

(2) The liability of an employer to another person who may be liable for or who has paid damages on account of an injury or occupational disease or death arising out of and in the course of employment of an employee of the employer and caused by the breach of any duty or obligation owed by the employer to such other person shall be limited to the amount of compensation for which the employer is liable under this law on account of such injury, disease, or death, unless such other person and the employer agree to share liability in a different manner.

(3) The exemption from liability given an employer by this section shall also extend to the employer's surety and to all officers, agents, servants and employees of the employer or surety, provided that such exemptions from liability shall not apply in any case where the injury or death is proximately caused by the willful or unprovoked physical aggression of the employer, its officers, agents, servants or employees, which physical aggression must include clear and convincing evidence the employer, its officers, agents, servants, or employees either specifically intended to harm the employee or engaged in conduct knowing that injury or death to the employee was substantially likely to occur. The loss of such exemption applies only to the aggressor and shall not be imputable to the employer unless provoked or authorized by the employer or the employer was a party thereto.

History:

[72-209, added 1971, ch. 124, sec. 3, p. 422; am. 2020, ch. 208, sec. 1, p. 602.]
Idaho Code § 72-217 — Idaho Code / Title 72 / Chapter 2 / Section 72-217
72-217 EXTRATERRITORIAL COVERAGE.
Status: in_force

72-217. Extraterritorial coverage. If an employee, while working outside the territorial limits of this state, suffers an injury or an occupational disease on account of which he, or in the event of death, his dependents, would have been entitled to the benefits provided by this law had such occurred within this state, such employee, or, in the event of his death resulting from such injury or disease, his dependents, shall be entitled to the benefits provided by this law, provided that at the time of the accident causing such injury, or at the time of manifestation of such disease:

(1) His employment is principally localized in this state; or

(2) He is working under a contract of hire made in this state in employment not principally localized in any state; or

(3) He is working under a contract of hire made in this state in employment principally localized in another state, the workmen's compensation law of which is not applicable to his employer; or

(4) He is working under a contract of hire made in this state for employment outside the United States and Canada.

History:

[72-217, added I.C., sec. 72-217, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-230 — Idaho Code / Title 72 / Chapter 2 / Section 72-230
72-230 PUBLIC ASSISTANCE — COVERAGE.
Status: in_force

72-230. Public assistance — Coverage. (1) Any employer who enters into a written agreement with the Idaho department of health and welfare to provide unpaid work experience, training, or both, to any person receiving public assistance benefits, shall be the "on-site employer" and shall be granted all the protections and immunities granted to any employer under the Idaho worker's compensation law.

(2) Any person receiving public assistance benefits pursuant to chapter 2, title 56, Idaho Code, who participates in unpaid work experience, training, or both, shall be deemed to be an employee of the "on-site employer" defined in subsection (1) of this section and shall be entitled to all benefits under the Idaho worker's compensation law.

(3) Any worker's compensation premiums and losses associated with unpaid work experience or training pursuant to this section shall be assessed against the Idaho department of health and welfare. All protections and immunities granted to any employer under the Idaho worker's compensation law shall be extended simultaneously to the "on-site employer" defined in subsection (1) of this section and the department of health and welfare.

History:

[72-230, added 1996, ch. 39, sec. 1, p. 102.]
Idaho Code § 72-527 — Idaho Code / Title 72 / Chapter 5 / Section 72-527
72-527 CIVIL PENALTY FOR SURETY'S MISREPRESENTATION — DUTY OF ATTORNEY GENERAL.
Status: in_force

72-527. Civil penalty for surety's misrepresentation — Duty of attorney general. Any surety who shall wilfully misrepresent the amount to be paid into the state treasury under the provisions of this law shall be liable to the state for an amount ten (10) times the difference between the payment made and the amount that should have been paid had such misrepresentation not been made; the liability to the state under this section shall be enforced in a civil action brought by the attorney general in the name of the state in the proper court, and the amount collected shall be paid into the state treasury to be deposited in the industrial administration fund.

History:

[72-527, added I.C., sec. 72-527, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1303 — Idaho Code / Title 72 / Chapter 13 / Section 72-1303
72-1303 DEFINITIONS.
Status: in_force

72-1303. Definitions. Unless the context clearly requires otherwise, these terms shall have the following meanings when used in this chapter.

History:

[72-1303, added 1947, ch. 269, sec. 3, p. 793; am. 1949, ch. 144, sec. 3, p. 252; am. 1998, ch. 1, sec. 3, p. 6.]
Idaho Code § 72-1206 — Idaho Code / Title 72 / Chapter 12 / Section 72-1206
72-1206 IN-DEMAND CAREERS FUND.
Status: in_force

72-1206. in-demand careers fund. (1) There is hereby established in the state treasury the in-demand careers fund.

(2) Moneys in the in-demand careers fund are subject to legislative appropriation and shall consist of the following:

(a) Legislative appropriations;

(b) Donations and contributions made to the fund;

(c) Interest earned on idle moneys in the fund;

(d) Moneys transferred pursuant to section 63-3638(17), Idaho Code; and

(e) Moneys reverted or repaid to the fund pursuant to section 72-1205, Idaho Code.

(3) The in-demand careers fund shall be used to award grants as outlined in section 72-1205, Idaho Code.

(4) When the available appropriation in a fiscal year exceeds participants, the council may use excess moneys as follows:

(a) Up to ten million dollars ($10,000,000) of the remaining appropriation may be used to provide enhanced grant funding to either eligible students or eligible adult learners based upon the following conditions:

(i) If potential awards from the council exceed available funding from the enhanced grants, awards shall be prioritized first based on the pursuit of in-demand careers; and

(ii) If, following the prioritization provided for in subparagraph (i) of this paragraph, additional moneys remain for awards, prioritization shall then be based on financial need.

(b) The remaining appropriation shall be retained in the fund and be subject to legislative appropriation in subsequent legislative sessions for the purposes of expanding in-demand career training opportunities.

(5) By January 1 each year, the council shall report sufficient data to the legislature regarding:

(a) The number and demographics of eligible students applying for grants;

(b) The number and type of eligible institutions approved by the council;

(c) The list and matrix of in-demand careers prioritized by the matrix and verified by the council pursuant to section 72-1204(j), Idaho Code;

(d) The number of grants awarded, the number of grants reverted, and demographics of participants; and

(e) Data to demonstrate the effectiveness of the program, including but not limited to program completion rates, satisfactory academic progress, job placement rates, and retention rates of participants in Idaho upon program completion.

History:

[(72-1206) 33-4305, added 2022, 1st E.S., ch. 1, sec. 13, p. 15; am. and redesig. 2023, ch. 174, sec. 4, p. 464; am. 2023, ch. 272, sec. 4, p. 819; am. 2024, ch. 290, sec. 3, p. 987.]
Idaho Code § 72-1352 — Idaho Code / Title 72 / Chapter 13 / Section 72-1352
72-1352 PERIOD, TERMINATION, AND ELECTION OF EMPLOYER COVERAGE.
Status: in_force

72-1352. Period, termination, and election of employer coverage. (1) Except as otherwise provided in subsection (3) of this section, any employer who is or becomes a covered employer within any calendar year shall be deemed to be a covered employer until his coverage is terminated.

(2) The coverage of any covered employer may be terminated if:

(a) As of the close of any calendar quarter, it is found that such covered employer had no individuals performing services for him in covered employment, and that the continued operation of his trade, profession, or business is not likely to result in his having a quarterly payroll of one thousand five hundred dollars ($1,500) or more within the ensuing two (2) calendar quarters; or

(b) As of the close of a calendar year, it is found that such covered employer did not pay or become liable to pay for services rendered to him in covered employment wages amounting to one thousand five hundred dollars ($1,500) or more in any calendar quarter of such year, and that the continued operation of his trade, profession, or business is not likely to create covered employment as defined in section 72-1316, Idaho Code, within the ensuing calendar year.

(c) Notwithstanding the provisions in subsection (2)(a) or (2)(b), the coverage of an employer may not be terminated if he is or was subject under the provisions of the federal unemployment tax act during the current or preceding calendar year.

(3) Any employer for whom services are performed in this state which do not constitute covered employment, may file with the director a written request that all such services shall be deemed to constitute covered employment. Upon approval by the director, such services shall be deemed to constitute covered employment from the date stated in such approval for not less than two (2) calendar years. Such services shall cease to be covered employment as of January 1 of any calendar year subsequent to such two (2) calendar years, if not later than January 31 of such year either such employer has filed with the director a written notice of termination, or the director on his own motion, has given notice of termination of such coverage.

(4) Benefits payable to the employees thus covered will be payable on the same basis and conditions that apply to all other covered employees.

History:

[72-1352, added 1947, ch. 269, sec. 52, p. 793; am. 1949, ch. 144, sec. 52, p. 252; am. 1955, ch. 18, sec. 7, p. 20; am. 1967, ch. 117, sec. 9, p. 233; am. 1971, ch. 142, sec. 13, p. 595; am. 1976, ch. 207, sec. 5, p. 763; am. 1977, ch. 179, sec. 15, p. 489; am. 1997, ch. 217, sec. 2, p. 641; am. 1998, ch. 1, sec. 68, p. 59.]
Idaho Code § 72-1322 — Idaho Code / Title 72 / Chapter 13 / Section 72-1322
72-1322 EXPERIENCE RATING.
Status: in_force

72-1322. Experience rating. "Experience rating" means a method of determining variable taxable wage rates allowed to covered employers.

History:

[72-1322, added 1947, ch. 269, sec. 22, p. 793; am. 1949, ch. 144, sec. 22, p. 252; am. 1963, ch. 314, sec. 4, p. 841; am. 1991, ch. 119, sec. 4, p. 250; am. 1998, ch. 1, sec. 27, p. 18.]
Idaho Code § 72-1423 — Idaho Code / Title 72 / Chapter 14 / Section 72-1423
72-1423 FILING OF CLAIMS — PROCEDURE — JURISDICTION OF INDUSTRIAL COMMISSION.
Status: in_force

72-1423. Filing of claims — Procedure — Jurisdiction of industrial commission. All claims against the public employee retirement account shall be filed with the public employee retirement system board. Any appeal from a decision of the board shall be filed with the industrial commission in as nearly as practicable the same manner that claims under the Workers' Compensation Law of the state of Idaho are filed, and the said industrial commission is hereby given jurisdiction to entertain and pass upon said claims, allow or deny claims and make awards, and the provisions of the Workers' Compensation Law of the state of Idaho relative to process, hearings and appeals are hereby made applicable to the provisions of this chapter, and said industrial commission is hereby given power and authority to make rules and regulations governing procedure in relation to said claims appealed from the public employee retirement system board.

History:

[72-1423, added 1945, ch. 76, sec. 24, p. 112; am. 1980, ch. 50, sec. 19, p. 87; am. 1993, ch. 350, sec. 10, p. 1305.]
Idaho Code § 72-1102 — Idaho Code / Title 72 / Chapter 11 / Section 72-1102
72-1102 SHORT TITLE.
Status: in_force

72-1102. Short title. This chapter shall be known and may be cited as the "Peace Officer and Detention Officer Temporary Disability Act."

History:

[72-1102, added 2007, ch. 365, sec. 1, p. 1099.]
Idaho Code § 72-411 — Idaho Code / Title 72 / Chapter 4 / Section 72-411
72-411 TIME OF DEPENDENCY.
Status: in_force

72-411. Time of dependency. The relation of dependency must exist at the time of the accident causing the injury or manifestation of occupational disease.

History:

[72-411, added I.C., sec. 72-411, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-427 — Idaho Code / Title 72 / Chapter 4 / Section 72-427
72-427 PERMANENT IMPAIRMENT EVALUATION NOT EXCLUSIVE.
Status: in_force

72-427. Permanent impairment evaluation not exclusive. The "whole man" income benefit evaluation for purposes of computing scheduled and unscheduled permanent impairment shall not be deemed to be exclusive for the purposes of fixing the evaluation of permanent disability.

History:

[72-427, added I.C., sec. 72-427, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-715 — Idaho Code / Title 72 / Chapter 7 / Section 72-715
72-715 DISOBEDIENCE TO COMMISSION'S DIRECTIVE PROCESS.
Status: in_force

72-715. Disobedience to commission's directive process. If any person in proceedings before the commission or a member thereof, or hearing officer, referee or examiner, disobeys or resists any lawful order or process, or misbehaves during a hearing or so near the place thereof as to obstruct the same or neglects to produce, after having been ordered to do so, any pertinent book, paper or document or refuses to appear after having been subpoenaed, or upon appearing refuses to take the oath or affirmation as a witness, or after taking the oath or affirmation refuses to be examined according to law, the commission, or member thereof, or hearing officer, referee or examiner, shall certify the facts to the district court in the jurisdiction where the offense is committed and the court, if the evidence so warrants, shall punish such person in the same manner and to the same extent as for contempt committed before the court, or commit such person upon the same conditions as if the doing of the forbidden act had occurred with reference to the process in the presence of the court.

History:

[72-715, added I.C., sec. 72-715, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-602 — Idaho Code / Title 72 / Chapter 6 / Section 72-602
72-602 EMPLOYERS' NOTICE OF INJURY AND REPORTS.
Status: in_force

72-602. Employers' notice of injury and reports. (1) First report–Notice of injury or occupational disease. As soon as practicable but not later than ten (10) days after the occurrence of an injury or occupational disease, requiring treatment by a physician or resulting in absence from work for one (1) day or more, a report thereof shall be made in writing by the employer to the commission in the form prescribed by the commission; the mailing to the commission of the written report within the time prescribed shall be compliance.

(2) Extended disability–Sixty (60) day supplemental and final reports. If the disability extends beyond a period of sixty (60) days, the employer shall make a supplemental report to the commission at the end of such period, in the form prescribed by the commission, that the employee is still disabled.

(3) Supplemental report on termination of disability. Upon termination of the disability of the employee, the employer shall make a final supplemental report to the commission, in the form prescribed by the commission.

(4) Summary of compensation and medical services, paid and payable. Within such time, and under such conditions, as the commission shall prescribe by rule or regulation, but not more often than sixty (60) days after the termination of the disability of the employee, the employer or other party liable to pay the compensation provided for by this act shall file with the commission a summary showing the total compensation payments made or to be made for such employee. The time prescribed by the commission for the filing of such summaries may be different for medical and related benefit cases only as over against cases in which monetary benefits have been made to any such employee.

(5) Failure to file report a misdemeanor. An employer who willfully fails or refuses to make any report required by this section shall be guilty of a misdemeanor.

History:

[72-602, added I.C., sec. 72-602, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 18, p. 588.]
Idaho Code § 72-433 — Idaho Code / Title 72 / Chapter 4 / Section 72-433
72-433 SUBMISSION OF INJURED EMPLOYEE TO MEDICAL EXAMINATION OR PHYSICAL REHABILITATION.
Status: in_force

72-433. Submission of injured employee to medical examination or physical rehabilitation. (1) After an injury or contraction of an occupational disease and during the period of disability the employee, if requested by the employer or ordered by the commission, shall submit himself for examination at reasonable times and places to a duly qualified physician or surgeon. The employee shall be reimbursed for his expenses of necessary travel and subsistence in submitting himself for any such examination and for loss of wages, if any. For purposes of this section, the reimbursement for loss of wages shall be at the employee's then current rate of pay if the employee is then working; otherwise, such reimbursement shall be at the total temporary disability rate. Reimbursement for travel expenses, if the employee utilizes a private vehicle, shall be at the mileage rate allowed by the state board of examiners for state employees; provided, however, that the employee shall not be reimbursed for the first fifteen (15) miles of any round trip, nor for traveling any round trip distance of fifteen (15) miles or less. Such distance shall be calculated by the shortest practical route of travel.

(2) The employee shall have the right to have a physician or surgeon designated and paid by himself present at an examination by a physician or surgeon so designated by the employer. Such right, however, shall not be construed to deny the employer's designated physician or surgeon the right to visit the injured employee during reasonable times and under all reasonable conditions during disability. The employee and the examining physician shall have the right to have an audio recording of any examination, but may have a video recording only if the examining physician and the employee consent.

(3) At any time after injury, if an injured employee be sent to a facility approved by the commission for physical or vocational rehabilitation, the employee shall be furnished by the employer reasonable travel accommodations to and from such facility and if the injured employee is an outpatient in a physical rehabilitation facility, he shall be paid daily subsistence as the commission may authorize to cover reasonable expenses of board, lodging and transportation. Reimbursement for transportation expense, if the employee utilizes a private vehicle, shall be at the mileage rate allowed by the state board of examiners for state employees; provided however, that the employee shall not be reimbursed for the first fifteen (15) miles of any round trip, nor for traveling any round trip distance of fifteen (15) miles or less. Such distance shall be calculated by the shortest practical route of travel.

History:

[72-433, as added by 1971, ch. 124, sec. 3, p. 422; am. 1974, ch. 132, sec. 5, p. 1329; am. 1990, ch. 110, sec. 1, p. 221; am. 1997, ch. 274, sec. 10, p. 811.]
Idaho Code § 72-330 — Idaho Code / Title 72 / Chapter 3 / Section 72-330
72-330 LEGAL REPRESENTATION OF FUND.
Status: in_force

72-330. Legal representation of fund. The attorney general shall appoint a member of his staff, if requested by the manager, pursuant to section 72-324, Idaho Code, to represent and conduct on behalf of the industrial special indemnity fund all suits, actions and proceedings whatsoever involving the fund.

History:

[72-330, added I.C., sec. 72-330, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 7, p. 579.]
Idaho Code § 72-1505 — Idaho Code / Title 72 / Chapter 15 / Section 72-1505
72-1505 ORGANIZATION AND PROCEDURE.
Status: in_force

72-1505. Organization and procedure. The commissioners shall elect, by majority vote, a member or members to serve as chairman or cochairmen and other officers as they may determine.

All proceedings of the commission shall be governed by the following procedure:

(1) All meetings of the commission shall be subject to the provisions of the open meeting law.

(2) The commission shall provide notice of all meetings to any citizen or organization requesting the same.

(3) Copies of the validated census database, and all other databases available to the commission, will be provided in a form, as determined by the commission, to any person at cost.

(4) The commission shall hold meetings in different locations in the state in order to maximize the opportunity for public participation.

(5) A quorum of the commission shall consist of four (4) members. In the event there is a previously scheduled meeting, less than a quorum may take testimony and information, but no votes other than to set a future agenda, to prepare for future meetings, and to adjourn or recess, may be taken. Any final action of the commission shall be by a vote of two-thirds (2/3) of the full membership of the commission.

(6) A member must be present to vote.

(7) A redistricting plan may be presented to the commission by an individual citizen or organization. All such plans shall be public information. Any citizen or organization shall provide a current mailing address and telephone number to accompany any plan submitted.

History:

[72-1505, added 1996, ch. 175, sec. 1, p. 563.]
Idaho Code § 72-1330 — Idaho Code / Title 72 / Chapter 13 / Section 72-1330
72-1330 WEEK.
Status: in_force

72-1330. Week. "Week" means a period of seven (7) consecutive days ending at midnight on Saturday.

History:

[72-1330, added 1947, ch. 269, sec. 30, p. 793; am. 1949, ch. 144, sec. 36, p. 252; am. 1951, ch. 104, sec. 4, p. 233; am. 1998, ch. 1, sec. 40, p. 22.]
Idaho Code § 72-503 — Idaho Code / Title 72 / Chapter 5 / Section 72-503
72-503 SALARY.
Status: in_force

72-503. Salary. Commencing July 1, 2025, the annual salary of each member of the industrial commission shall be one hundred twenty-six thousand three hundred fifty dollars ($126,350). Industrial commissioner salaries shall be paid from sources set by the legislature. Each member of the industrial commission shall devote full time to the performance of his duties.

History:

[72-503, added 1986, ch. 79, sec. 1, p. 238; am. 1990, ch. 345, sec. 1, p. 930; am. 1996, ch. 257, sec. 3, p. 844; am. 1998, ch. 358, sec. 4, p. 1122; am. 2000, ch. 359, sec. 3, p. 1197; am. 2001, ch. 253, sec. 2, p. 918; am. 2004, ch. 281, sec. 3, p. 776; am. 2006, ch. 368, sec. 3, p. 1107; am. 2007, ch. 121, sec. 3, p. 371; am. 2008, ch. 285, sec. 3, p. 808; am. 2012, ch. 224, sec. 3, p. 611; am. 2014, ch. 316, sec. 3, p. 781; am. 2015, ch. 120, sec. 3, p. 306; am. 2016, ch. 247, sec. 3, p. 661; am. 2017, ch. 316, sec. 3, p. 832; am. 2018, ch. 273, sec. 3, p. 650; am. 2019, ch. 137, sec. 3, p. 483; am. 2020, ch. 192, sec. 3, p. 585; am. 2021, ch. 140, sec. 3, p. 389; am. 2022, ch. 243, sec. 3, p. 778; am. 2023, ch. 270, sec. 3, p. 813; am. 2024, ch. 245, sec. 3, p. 871; am. 2025, ch. 244, sec. 3, p. 1096.]
Idaho Code § 72-429 — Idaho Code / Title 72 / Chapter 4 / Section 72-429
72-429 UNSCHEDULED PERMANENT DISABILITIES.
Status: in_force

72-429. Unscheduled permanent disabilities. In all other cases of permanent disabilities less than total not included in the foregoing schedule the amount of income benefits shall be not less than the evaluation in relation to the percentages of loss of the members, or of loss of the whole man, stated against the scheduled permanent impairments, as the disabilities bear to those produced by the permanent impairments named in the schedule. Weekly income benefits paid pursuant to this section shall likewise be paid at fifty-five percent (55%) of the average weekly state wage for the year of the injury as provided in section 72-428, Idaho Code.

History:

[72-429, as added by 1971, ch. 124, sec. 3, p. 422; am. 1997, ch. 274, sec. 8, p. 808.]
Idaho Code § 72-701 — Idaho Code / Title 72 / Chapter 7 / Section 72-701
72-701 NOTICE OF INJURY AND CLAIM FOR COMPENSATION FOR INJURY — LIMITATIONS.
Status: in_force

72-701. Notice of injury and claim for compensation for injury — Limitations. No proceedings under this law shall be maintained unless a notice of the accident shall have been given to the employer as soon as practicable but not later than sixty (60) days after the happening thereof, and unless a claim for compensation with respect thereto shall have been made within one (1) year after the date of the accident or, in the case of death, then within one (1) year after such death, whether or not a claim for compensation has been made by the employee. Such notice and such claim may be made by any person claiming to be entitled to compensation or by someone in his behalf. If payments of compensation have been made voluntarily or if an application requesting a hearing has been filed with the commission, the making of a claim within said period shall not be required.

History:

[72-701, added I.C., sec. 72-701, as added by 1971, ch. 124, sec. 3, p. 422; am. 1978, ch. 264, sec. 19, p. 588.]
Idaho Code § 72-301A — Idaho Code / Title 72 / Chapter 3 / Section 72-301A
72-301A ALTERNATIVE MEANS OF SECURING SELF-INSURANCE.
Status: in_force

72-301A. Alternative means of securing self-insurance. The provisions of section 72-301, Idaho Code, with respect to security, shall be met alternatively, by the employer demonstrating to the commission that security for its self-insured worker's compensation program is covered by a cost reimbursement contract with the federal government for work performed in connection with the Idaho national laboratory including research, development, demonstration, testing, national security, defense, environmental cleanup or waste management if the cost reimbursement contract provides for the payment as otherwise required in this chapter. An employer that becomes self-insured under this section is not required to provide and maintain a security deposit, is not required to have a payroll history and is not required to have excess insurance coverage. In addition, because of the federal government reimbursement, the employer's self-insurance program includes coverage for claims for events taking place before the effective date of the self-insured program, and no separate coverage or deposit for such claims is required.

The commission shall promulgate rules governing the administration of employer self-insurance under this section.

History:

[72-301A, added 2014, ch. 96, sec. 2, p. 264.]
Idaho Code § 72-1346 — Idaho Code / Title 72 / Chapter 13 / Section 72-1346
72-1346 EMPLOYMENT SECURITY FUND.
Status: in_force

72-1346. Employment security fund. (1) Establishment and Control. There is established in the state treasury, separate and apart from all other funds of this state, an "Employment Security Fund," which shall be perpetually appropriated to the director to be administered pursuant to the provisions of this chapter and the social security act. This fund shall consist of all contributions collected pursuant to this chapter, payments in lieu of contributions, interest earned upon any moneys in the fund, any property or securities acquired through the use of moneys belonging to the fund, all earnings of such property or securities, moneys temporarily deposited in the clearing account, and all other moneys received for the fund from any other source.

(2) Accounts and Deposits. The state controller shall maintain within the fund three (3) separate accounts: (i) a clearing account, (ii) an unemployment trust fund account, and (iii) a benefit account. Upon receipt by the director, all moneys payable to the fund shall be promptly forwarded to the state treasurer for immediate deposit in the clearing account. After clearance, all moneys in the clearing account shall, except as otherwise provided, be deposited promptly with the secretary of the treasury of the United States to the credit of this state's account in the federal unemployment trust fund established and maintained pursuant to section 904 of the social security act (42 U.S.C. 1104), any provisions of law in this state to the contrary notwithstanding. The benefit account shall consist of all moneys requisitioned for the payment of benefits from this state's account in the federal unemployment trust fund. Moneys in the clearing and benefit accounts may be deposited by the state treasurer under the direction of the director in any depository bank in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund. Moneys in the clearing and benefit accounts shall not be commingled with other state funds and shall be maintained in separate accounts on the books of the depository bank. Such moneys shall be secured by the depository bank in the same manner as required by the general public depository law of this state and collateral pledged for this purpose shall be kept separate and distinct from collateral pledged to secure other funds of the state. The state treasurer shall be liable on his official bond for the faithful performance of his duties in connection with the employment security fund.

(3) Withdrawals. Moneys requisitioned by the director through the treasurer from this state's account in the federal unemployment trust fund shall be used exclusively for the payment of benefits and for refunds pursuant to section 72-1357, Idaho Code, except that Reed act moneys credited to this state's account pursuant to section 903 of the social security act (42 U.S.C. 1103), shall be used exclusively as provided in subsection (4) of this section. The director through the treasurer shall requisition from the federal unemployment trust fund such amounts, not exceeding the amounts standing to this state's account therein, as he deems necessary for the payment of benefits and refunds for a reasonable period. Upon receipt, such moneys shall be deposited in the benefit account. Expenditures of moneys in the benefit and clearing accounts shall not require the approval of the board of examiners or be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody. The residual daily balance in the benefit account may be invested in accordance with the cash management improvement act of 1990, and earnings on those investments may be used to pay the related banking costs of maintaining the benefit account. Any earnings in excess of the related banking costs shall be returned to the state's account in the federal unemployment trust fund annually. All warrants issued for the payment of benefits and refunds shall bear the signature of the director. Upon agreement between the director and state controller, amounts in the benefit account may be transferred to a revolving account established and maintained in a depository bank from which the director may provide for the payment of benefits and refunds. Moneys so transferred shall be deposited subject to the same requirements as provided with respect to moneys in the clearing and benefit accounts in subsection (2) of this section. Any balance of moneys requisitioned from the federal unemployment trust fund which remains unclaimed or unpaid in the benefit account or revolving account after the expiration of the period for which such sums were requisitioned, may be utilized for the payment of benefits and refunds during succeeding periods, or, in the discretion of the director, shall be redeposited with the secretary of the treasury of the United States to the credit of this state's account in the federal unemployment trust fund.

(4) Reed Act Moneys. Reed act moneys credited to this state's account in the federal unemployment trust fund by the secretary of the treasury of the United States pursuant to section 903 of the social security act (42 U.S.C. 1103) may be requisitioned and used for the payment of benefits and for the payment of expenses incurred for the administration of this chapter. Moneys may only be requisitioned and used for the payment of expenses incurred for the administration of this chapter if the expenses are incurred and the money is requisitioned after the enactment of a specific appropriation by the legislature which specifies the purposes for which such money is appropriated and the amounts appropriated therefor. Such appropriation is subject to the following conditions:

(a) Such money may not be obligated after the close of the two (2) year period which began on the date of the enactment of the appropriation law; and

(b) The amount which may be obligated at any time may not exceed the amount by which the aggregate of the amounts transferred to the account of this state pursuant to section 903 of the social security act (42 U.S.C. 1103) exceeds the aggregate of the amounts used by this state and charged against the amounts transferred to the account of this state. For the purposes of this subsection, amounts obligated for administrative purposes pursuant to an appropriation shall be chargeable against transferred amounts at the exact time the obligation is entered into.

(5) Reed act moneys requisitioned for the payment of benefits shall be deposited in the benefit account established in this section. Reed act moneys requisitioned for the payment of administrative expenses pursuant to a specific appropriation shall be deposited in the employment security administration fund, section 72-1347, Idaho Code, except that moneys appropriated for the purchase of lands and buildings shall be deposited in the state employment security administrative and reimbursement fund in accordance with section 72-1348, Idaho Code. Money so deposited shall, until expended, remain part of the employment security fund and, if not expended, shall be promptly returned to this state's account in the federal unemployment trust fund.

History:

[72-1346, added 1947, ch. 269, sec. 46, p. 793; am. 1949, ch. 144, sec. 46, p. 252; am. 1957, ch. 157, sec. 1, p. 267; am. 1969, ch. 170, sec. 1, p. 504; am. 1971, ch. 136, sec. 50, p. 522; am. 1972, ch. 144, sec. 1, p. 311; am. 1976, ch. 207, sec. 3, p. 754; am. 1983, ch. 146, sec. 2, p. 385; am. 1993, ch. 119, sec. 3, p. 302; am. 1994, ch. 180, sec. 238, p. 571; am. 1998, ch. 1, sec. 56, p. 32; am. 1999, ch. 101, sec. 1, p. 316; am. 2001, ch. 32, sec. 1, p. 49; am. 2004, ch. 24, sec. 2, p. 34.; am. 2010, ch. 114, sec. 3, p. 234.]
Idaho Code § 72-1019 — Idaho Code / Title 72 / Chapter 10 / Section 72-1019
72-1019 COMPENSATION BENEFITS.
Status: in_force

72-1019. Compensation benefits. (1) A claimant is entitled to weekly compensation benefits when the claimant has a total actual loss of wages due to injury as a result of criminally injurious conduct. During the time the claimant seeks such weekly benefits, the claimant, as a result of such injury, must have no reasonable prospect of being regularly employed in the normal labor market. The weekly benefit amount is sixty-six and two-thirds percent (66 2/3%) of the wages received at the time of the criminally injurious conduct, subject to a maximum of one hundred seventy-five dollars ($175). Weekly compensation payments shall be made at the end of each two (2) week period. No weekly compensation payments may be paid for the first week after the criminally injurious conduct occurred, but if total actual loss of wages continues for one (1) week, weekly compensation payments shall be paid from the date the wage loss began. Weekly compensation payments shall continue until the claimant has a reasonable prospect of being regularly employed in the normal labor market.

(2) The commission may order payment of reasonable expenses actually incurred by the claimant for reasonable services by a physician or surgeon, reasonable hospital services and medicines, mental health counseling and care, and such other treatment as may be approved by the commission for the injuries suffered due to criminally injurious conduct. Payment for the costs of forensic and medical examinations of alleged victims of sexual assault performed for the purposes of gathering evidence for possible prosecution, after collections from any federal or federally financed third party who has liability, shall be made by the commission; provided however that payment for the costs of forensic and medical examinations of alleged victims under eighteen (18) years of age shall be made by the commission after collections from any third party who has liability. The commission shall establish a procedure for summary processing of such claims.

(3) (a) The dependents of a victim who is killed as a result of criminally injurious conduct are entitled to receive aggregate weekly benefits amounting to sixty-six and two-thirds percent (66 2/3%) of the wages received at the time of the criminally injurious conduct causing the death, subject to a maximum of one hundred seventy-five dollars ($175) per week. Weekly compensation payments shall be made at the end of each two (2) week period.

(b) Benefits under paragraph (a) of this subsection shall be paid to the spouse for the benefit of the spouse and other dependents unless the commission determines that other payment arrangements should be made. If a spouse dies or remarries, benefits under paragraph (a) of this subsection shall cease to be paid to the spouse but shall continue to be paid to the other dependents as long as their dependent status continues.

(4) Reasonable funeral and burial or cremation expenses of the victim, together with actual expenses of transportation of the victim's body, shall be paid in an amount not exceeding five thousand dollars ($5,000) if all other collateral sources have properly paid such expenses but have not covered all such expenses.

(5) (a) Compensation payable to a victim and all of the victim's dependents in cases of the victim's death, because of injuries suffered due to an act or acts of criminally injurious conduct involving the same offender and occurring within a six (6) month period, may not exceed twenty-five thousand dollars ($25,000) in the aggregate.

(b) The limitation of paragraph (a) of this subsection is subject to the further limitation that payments for mental health treatment received as a result of the victim's injury may not exceed two thousand five hundred dollars ($2,500) unless the industrial commission finds extenuating circumstances. If the commission finds a victim to have extenuating circumstances as defined in section 72-1003, Idaho Code, the victim is eligible for payments up to the maximum benefit allowed under paragraph (a) of this subsection. The commission shall reevaluate the victim's qualifications for extenuating circumstances not less often than annually.

(6) Compensation benefits are not payable for pain and suffering or property damage.

(7) (a) A person who has suffered injury as a result of criminally injurious conduct and, as a result of such injury, has no reasonable prospect of being regularly employed in the normal labor market, who was employable but was not employed at the time of such injury, may in the discretion of the commission be awarded weekly compensation benefits in an amount determined by the commission not to exceed one hundred fifty dollars ($150) per week. Weekly compensation payments shall continue until the claimant has a reasonable prospect of being regularly employed in the normal labor market or for a shorter period as determined by the commission. The claimant shall be awarded benefits as provided in subsection (2) of this section.

(b) The dependents of a victim who is killed as a result of criminally injurious conduct and who was employable but not employed at the time of death may, in the discretion of the commission, be awarded, in an aggregate amount payable to all dependents, a sum not to exceed one hundred fifty dollars ($150) per week, which shall be payable in the manner and for the period provided by subsection (3)(b) of this section or for such shorter period as determined by the commission. The claimant shall be awarded benefits as provided in subsection (4) of this section.

(c) Compensation payable to a victim or a victim's dependents under this subsection may not exceed twenty thousand dollars ($20,000), and the limitations of subsection (5) of this section apply to compensation under this subsection.

(8) Amounts payable as weekly compensation may not be commuted to a lump sum and may not be paid less frequently than every two (2) weeks.

(9) (a) Subject to the limitations in paragraphs (b) and (c) of this subsection, the spouse, parent, grandparent, child, grandchild, brother or sister of a victim who is killed, kidnapped, sexually assaulted or subjected to domestic violence or child injury is entitled to reimbursement for mental health treatment received as a result of such criminally injurious conduct.

(b) Total payments made under paragraph (a) of this subsection may not exceed five hundred dollars ($500) for each person or one thousand five hundred dollars ($1,500) for a family.

(c) With regard to claims filed pursuant to this section, in order for family members of victims of crime to be entitled to benefits, the victim of the crime must also have been awarded benefits for the crime itself.

(10) A claimant or a spouse, parent, child or sibling of a claimant or victim may be reimbursed for his or her expenses for necessary travel incurred in connection with obtaining benefits covered pursuant to this chapter and in accordance with rules of the commission.

History:

[72-1019, added 1986, ch. 337, sec. 1, p. 830; am. 1991, ch. 246, sec. 1, p. 601; am. 1993, ch. 278, sec. 3, p. 941; am. 2001, ch. 144, sec. 2, p. 512; am. 2002, ch. 136, sec. 7, p. 378; am. 2005, ch. 109, sec. 1, p. 359; am. 2006, ch. 291, sec. 2, p. 897; am. 2018, ch. 249, sec. 2, p. 578; am. 2020, ch. 82, sec. 40, p. 214.]
Idaho Code § 72-1443 — Idaho Code / Title 72 / Chapter 14 / Section 72-1443
72-1443 ACCRUED PENSION PAYMENT — FIREFIGHTERS DISCONTINUING SERVICE PRIOR TO VOLUNTARY RETIREMENT.
Status: in_force

72-1443. Accrued pension payment — Firefighters discontinuing service prior to voluntary retirement. A paid firefighter, irrespective of date of hire, who has at least five (5) years of continuous service as defined in section 72-1403, subsections (E) and (H), Idaho Code, and who discontinues service with the city or fire district prior to meeting voluntary retirement or disability requirements, and who has not withdrawn his contributions as provided in section 72-1445, Idaho Code, shall be eligible, only after reaching sixty (60) years of age, to receive a monthly service retirement benefit equal to two percent (2%) of his average monthly salary, as defined in section 72-1431, Idaho Code, for each year of credited service, adjusted by the cost of living adjustment as provided under section 72-1471, Idaho Code.

History:

[(72-1443) 1978, ch. 331, sec. 6, p. 855; am. 1980, ch. 50, sec. 31, p. 95; 1990, am. and redesignated, ch. 231, sec. 93, p. 656.]
Idaho Code § 72-1326 — Idaho Code / Title 72 / Chapter 13 / Section 72-1326
72-1326 REPORTABLE INCOME.
Status: in_force

72-1326. REPORTABLE INCOME. (1) All reportable income must be reported to the department through the continued claims filing process in the manner prescribed by the department.

(2) Reportable income includes but is not limited to:

(a) Wages and other payments earned or received from an employer for services performed or from performing self-employment work;

(b) Amounts received as a result of labor relations awards or judgments for back pay, or for disputed wages, that constitute wages for the weeks in which the claimant would have earned them or are assignable to the weeks stipulated in the award or judgment;

(c) Gratuities or tips for the week in which each gratuity or tip is earned;

(d) Holiday pay reportable as though earned in the week in which the holiday occurs;

(e) All non-periodic remuneration such as one-time severance pay, profit sharing, and bonus pay reportable for the week in which paid;

(f) An equal portion of a periodic severance payment reportable in each week of the period covered by the payment. Severance pay received in a lump sum payment at the time of severance of the employment relationship must be reported when paid;

(g) Vacation pay allocable to a certain period of time in accordance with an employment agreement reportable in the week to which it is allocable. Vacation pay received in a lump sum payment at the time of severance of the employment relationship must be reported when paid;

(h) Wages for services performed prior to a claimant's separation, which are reportable for the week in which earned;

(i) Contract payments to a claimant other than an employee of an educational institution who is bound by a contract that does not prevent him from accepting other employment, but who receives pay for a period of not working. The claimant is required to report the contract payments as earnings in equal portions in each week of the period covered by the contract;

(j) Remuneration received for relief work or public service work;

(k) Temporary disability benefits under a worker's compensation law of any state or under a similar law of the United States, reported in an amount attributable to such week; and

(l) Pension or retirement payments when the pension, retirement pay, annuity, or other similar periodic payment is made under a plan maintained or contributed to by a base period employer. The dollar amount of the weekly pension will be deducted from the claimant's weekly benefit amount unless the claimant has made contributions toward the pension. If the claimant has made contributions toward the pension plan, no deduction for the pension will be made from the claimant's weekly benefit amount. The burden shall be on the claimant to establish that he has made contributions toward the pension, retirement pay, annuity or other similar payment plan. Any change in the amount of the pension, retirement, or annuity payments that affects the deduction from the claimant's weekly benefit amount will be applied in the first full week after the effective date of the change.

(3) Reportable income does not include:

(a) Injury or disability compensation payments; or

(b) Amounts awarded to a claimant as a penalty or damages against an employer, other than for lost wages.

History:

[72-1326, added 2025, ch. 29, sec. 13, p. 114.]
Idaho Code § 72-1710 — Idaho Code / Title 72 / Chapter 17 / Section 72-1710
72-1710 LIMITATIONS OF EMPLOYER LIABILITY.
Status: in_force

72-1710. Limitations of employer liability. (1) No cause of action arises in favor of any person based upon the absence of an employer established program or policy of drug or alcohol testing in accordance with this chapter.

(2) No cause or action arises in favor of any person against an employer for any of the following:

(a) Failure to test for drugs or alcohol, or failure to test for a specific drug or other substance;

(b) Failure to test for, or if tested, a failure to detect, any specific drug or other physical abnormality, problem or defect of any kind; or

(c) Termination or suspension of any drug or alcohol testing program or policy.

History:

[72-1710, added 1997, ch. 126, sec. 1, p. 378; am. 2003, ch. 233, sec. 10, p. 597.]
Idaho Code § 72-1706 — Idaho Code / Title 72 / Chapter 17 / Section 72-1706
72-1706 RIGHT OF EMPLOYEE OR PROSPECTIVE EMPLOYEE TO EXPLAIN POSITIVE TEST RESULT AND REQUEST FOR RETEST.
Status: in_force

72-1706. Right of employee or prospective employee to explain positive test result and request for retest. (1) Any employee or prospective employee who tests positive for drugs or alcohol must be given written notice of that test result, including the type of substance involved, by the employer. The employee must be given an opportunity to discuss and explain the positive test result with a medical review officer or other qualified person.

(2) Any employee or prospective employee who has a positive test result may request that the same sample be retested by a mutually agreed upon laboratory. A request for retest must be done within seven (7) working days from the date of the first confirmed positive test notification and may be paid for by the employee or prospective employee requesting the test. If the retest results in a negative test outcome, the employer will reimburse the cost of the retest, compensate the employee for his time if suspended without pay, or if terminated solely because of the positive test, the employee shall be reinstated with back pay.

History:

[72-1706, added 1997, ch. 126, sec. 1, p. 377; am. 2003, ch. 233, sec. 7, p. 595.]
Idaho Code § 72-208 — Idaho Code / Title 72 / Chapter 2 / Section 72-208
72-208 INJURIES NOT COVERED — WILLFUL INTENTION — INTOXICATION.
Status: in_force

72-208. Injuries not covered — willful intention — Intoxication. (1) No compensation shall be allowed to an employee for injury proximately caused by the employee's willful intention to injure himself or to injure another.

(2) If intoxication is a reasonable and substantial cause of an injury, no income benefits shall be paid, except where the intoxicants causing the employee's intoxication were furnished by the employer or where the employer permits the employee to remain at work with knowledge by the employer or his supervising agent that the employee is intoxicated.

(3) "Intoxication" as used in this section means being under the influence of alcohol or of controlled substances, as defined in section 37-2701(e), Idaho Code. Provided, however, that this definition shall not include an employee's use of a controlled substance for which a prescription has been issued authorizing such substance to be dispensed to the employee, or when such substance is dispensed directly by a physician to the employee, and where the employee's use of the controlled substance is in accordance with the instructions for use of the controlled substance.

History:

[72-208, as added by 1971, ch. 124, sec. 3, p. 422; am. 1989, ch. 364, sec. 1, p. 912; am. 1997, ch. 274, sec. 2, p. 804; am. 2010, ch. 118, sec. 4, p. 264.]
Idaho Code § 72-1323 — Idaho Code / Title 72 / Chapter 13 / Section 72-1323
72-1323 INTERESTED PARTIES.
Status: in_force

72-1323. Interested parties. "Interested party" with respect to a claim for benefits means the claimant, the claimant's last regular employer, the employer whose account is chargeable for experience rating purposes, the cost reimbursement employer who may be billed for any portion of benefits claimed, and the director or an authorized representative of any of them; "interested party" with respect to proceedings involving employer liability means the employer and the director or an authorized representative.

History:

[72-1323, added 1947, ch. 269, sec. 23, p. 793; am. 1949, ch. 144, sec. 23, p. 252; am. 1951, ch. 236, sec. 5, p. 482; am. 1980, ch. 264, sec. 3, p. 683; am. 1998, ch. 1, sec. 32, p. 19.]
Idaho Code § 72-1018 — Idaho Code / Title 72 / Chapter 10 / Section 72-1018
72-1018 AWARD OF COMPENSATION.
Status: in_force

72-1018. Award of compensation. (1) The commission shall award compensation benefits under this chapter, if satisfied by a preponderance of the evidence that the requirements for compensation have been met.

(2) An award may be made whether or not any person is prosecuted or convicted. Proof of conviction of a person whose acts give rise to a claim is conclusive evidence that the crime was committed unless an application for rehearing or an appeal of the conviction is pending or a rehearing or new trial has been ordered.

(3) The commission may suspend the proceedings pending disposition of a criminal prosecution that has been commenced or is imminent and may make a tentative award under section 72-1017, Idaho Code.

History:

[72-1018, added 1986, ch. 337, sec. 1, p. 830.]
Idaho Code § 72-222 — Idaho Code / Title 72 / Chapter 2 / Section 72-222
72-222 RECIPROCAL RECOGNITION OF EXTRATERRITORIAL COVERAGE WITH OTHER JURISDICTIONS.
Status: in_force

72-222. Reciprocal recognition of extraterritorial coverage with other jurisdictions. For the purpose of effecting mutually satisfactory reciprocal arrangements with other states respecting extraterritorial jurisdictions, the commission is empowered to promulgate special or general regulations not inconsistent with the provisions of this law and, with the approval of the governor, to enter into reciprocal agreements with appropriate boards, commissions, officers or agencies of other states having jurisdiction of workmen's compensation claims.

History:

[72-222, added I.C., sec. 72-222, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-702 — Idaho Code / Title 72 / Chapter 7 / Section 72-702
72-702 FORM OF NOTICE AND CLAIM.
Status: in_force

72-702. Form of notice and claim. Such notice and such claim shall be in writing; the notice shall contain the name and address of the employee, and shall state in ordinary language the time, place, nature and cause of the injury or disease and shall be signed by him or by a person on his behalf, or, in the event of his death, by any one or more of his dependents, or by a person on their behalf. The notice may include the claim.

History:

[72-702, added I.C., sec. 72-702, as added by 1971, ch. 124, sec. 3, p. 422.]
Idaho Code § 72-1364 — Idaho Code / Title 72 / Chapter 13 / Section 72-1364
72-1364 UNCOLLECTIBLE ACCOUNTS.
Status: in_force

72-1364. Uncollectible accounts. (1) The director may enter into agreements of compromise with employers with respect to amounts due under this chapter when it is determined by the director that the employer is unable to make full payment.

(2) Amounts due under this chapter, which are uncollected three (3) years after they become due, may be deemed uncollectible by the director if there is no likelihood of collection at a future date.

History:

[72-1364, added 1947, ch. 269, sec. 64, p. 793; am. 1949, ch. 144, sec. 64, p. 252; am. 1989, ch. 57, sec. 7, p. 84; am. 1998, ch. 1, sec. 82, p. 67.]
Idaho Code § 72-1441 — Idaho Code / Title 72 / Chapter 14 / Section 72-1441
72-1441 DATE OF PAYMENT.
Status: in_force

72-1441. Date of payment. All claims for benefits originating under Option II from and after October 1, 1979 shall be payable as provided in section 72-1434 through section 72-1451, Idaho Code. All claims for benefits being paid or originating prior to October 1, 1979 shall be payable as provided in section 72-1447, Idaho Code, so long as such claims or benefits are entitled to be paid, as that section existed prior to July 1, 1976; provided, however, that any firefighter incapacitated in the performance of duty prior to the effective date of any claims under this chapter shall be entitled to benefits under Option II, if said firefighter and his or her employer have been contributing the required contributions under sections 72-1431 and 72-1432, Idaho Code.

History:

[(72-1441) I.C., sec. 72-1429R, as added by 1963, ch. 125, sec. 21, p. 358; am. 1976, ch. 273, sec. 12, p. 934; am. 1980, ch. 50, sec. 30, p. 95; 1990, am. and redesignated, ch. 231, sec. 91, p. 655.]
Idaho Code § 72-1607 — Idaho Code / Title 72 / Chapter 16 / Section 72-1607
72-1607 RULES.
Status: in_force

72-1607. Rules. The director may promulgate rules to administer this chapter, pursuant to chapter 52, title 67, Idaho Code.

History:

[72-1607, added 1997, ch. 340, sec. 1, p. 1019.]
Idaho Code § 72-1447 — Idaho Code / Title 72 / Chapter 14 / Section 72-1447
72-1447 PAYMENT OF PENSIONS — AMOUNT TO BE PAID — PARTIES ENTITLED THERETO.
Status: in_force

72-1447. Payment of pensions — Amount to be paid — Parties entitled thereto. Any firefighter, spouse, child or children of a firefighter entitled to compensation under the Workers' Compensation Law, shall draw benefits under this chapter only to the extent that the benefits under this chapter exceed those to which he or she shall be entitled under the Workers' Compensation Law of Idaho. In no case, however, will a firefighter's regular retirement benefit be equal to more than one hundred per cent (100%) of the firefighter's average compensation for the three (3) consecutive years of employment which produce the greatest aggregate compensation. If the benefit is calculated to exceed one hundred per cent (100%) of the firefighter's average compensation, the firefighter shall be eligible for and may choose either:

(1) An annual service retirement allowance equal to the firefighter's average annual compensation for the three (3) consecutive years of employment which produced the greatest aggregate compensation; or

(2) A separation benefit.

History:

[(72-1447) 1945, ch. 76, sec. 14, p. 112; am. 1947, ch. 159, sec. 1, p. 409; am. 1949, ch. 152, sec. 1, p. 327; am. 1957, ch. 185, sec. 3, p. 363; am. 1970, ch. 121, sec. 1, p. 292; am. 1976, ch. 273, sec. 6, p. 926; am. 1980, ch. 50, sec. 13, p. 86; 1990, am. and redesignated, ch. 231, sec. 97, p. 659; am. 1990, ch. 249, sec. 10, p. 713; am. 1993, ch. 350, sec. 12, p. 1306.]
Idaho Code § 72-1377 — Idaho Code / Title 72 / Chapter 13 / Section 72-1377
72-1377 SAVING CLAUSE.
Status: in_force

72-1377. Saving clause. The legislature reserves the right to amend or repeal all or any part of this chapter at any time; and there shall be no vested private right of any kind against such amendment or repeal. All the rights, privileges, or immunities conferred by this chapter or by acts done pursuant thereto shall exist subject to the power of the legislature to amend or repeal this chapter at any time.

History:

[72-1377, added 1947, ch. 269, sec. 77, p. 793; am. 1949, ch. 144, sec. 77, p. 252; am. 1998, ch. 1, sec. 95, p. 90.]
Idaho Code § 72-1403 — Idaho Code / Title 72 / Chapter 14 / Section 72-1403
72-1403 DEFINITIONS.
Status: in_force

72-1403. Definitions. The following are definitions of terms used in this chapter:

(A) The words "paid fireman" are synonymous with "paid firefighter," and mean any individual, male or female, excluding office secretaries employed after July 1, 1967, who is on the payroll of any city or fire district in the state of Idaho prior to October 1, 1980, and who devotes his or her principal time of employment to the care, operation, maintenance or the requirements of a regularly constituted fire department of such city or fire district in the state of Idaho.

(B) "Industrial commission" means the commission as authorized and created under the provisions of chapter 5, title 72, Idaho Code.

(C) "Workers' compensation law" means the workers' compensation law as authorized and created under title 72, Idaho Code.

(D) "Twenty-five (25) years active service": an individual whose principal means of livelihood for the period of twenty-five (25) years has been through employment by a city or fire district in the state of Idaho in a regularly constituted fire department of a city or fire district, and has actually been carried on the payroll of an Idaho fire department for twenty-five (25) years or more.

(E) "Five (5) years continuous service": an individual who has been employed by a regularly constituted fire department in a city or fire district in the state of Idaho for a period of five (5) years continuously, without having engaged in any other gainful occupation as his principal gainful occupation and has had "five (5) years continuous service" with a paid fire department of a city or fire district in the state of Idaho.

(F) "Public employee retirement account" as used herein, means the public employee retirement account created by chapter 13, title 59, Idaho Code, and the "director" thereof, as used herein, means the executive director or manager of the public employee retirement system.

(G) The meaning of the term "incapacitated in a degree which prohibits efficient service" means that degree of mental or physical disability which prohibits the efficient performance of the duties of a paid firefighter.

(H) "Years active service": service rendered by an individual whose principal means of livelihood for the prescribed period of years has been through employment by a city or fire district in the state of Idaho, in a regularly constituted fire department of a city or fire district, and has actually been carried on the payroll of an Idaho fire department for the prescribed period of years. All years of active service as herein defined before the establishment of the firefighters' retirement fund may count only toward the prescribed period of years for retirement as set out in sections 72-1446, 72-1464, 72-1465 and 72-1435, Idaho Code. Before any year's service since February 28, 1945, may count toward the prescribed period of years, contributions must have been deducted from his or her wage or salary and remitted as set out in sections 72-1431 and 72-1432, Idaho Code, for that year.

(I) "Accumulated contributions" mean the sum of all amounts contributed by a firefighter to the retirement fund, pursuant to the provisions of chapter 14, title 72, Idaho Code, together with regular interest credited thereon.

(J) "Regular interest" means interest at the rate set from time to time by the board pursuant to section 59-1302(26), Idaho Code.

History:

[(72-1403) 1945, ch. 76, sec. 2, p. 112; am. 1963, ch. 125, sec. 1, p. 358; am. 1967, ch. 17, sec. 1, p. 33; am. 1976, ch. 273, sec. 1, p. 922; am. 1978, ch. 331, sec. 1, p. 851; am. 1980, ch. 50, sec. 3, p. 82; 1990, am. and redesignated, ch. 231, sec. 72, p. 648; am. 1991, ch. 26, sec. 1, p. 49; am. 1993, ch. 350, sec. 9, p. 1304.]
Idaho Code § 72-1365 — Idaho Code / Title 72 / Chapter 13 / Section 72-1365
72-1365 PAYMENT OF BENEFITS.
Status: in_force

72-1365. Payment of benefits. (1) Benefits shall be paid from the employment security fund to any unemployed individual who is eligible for benefits as provided by section 72-1366, Idaho Code.

(2) Periodically, the department of health and welfare, bureau of child support services, shall forward to the director a list containing the full name and social security number of persons from whom it is seeking child support. The director shall match the names and social security numbers on the list with its records of individuals eligible for benefits, and shall notify the department of health and welfare, bureau of child support services, of the address and amount of benefits due each individual.

(a) Voluntary withholding. The director shall deduct and withhold from any benefits payable to an individual that owes child support obligations as defined under paragraph (g) of this subsection, the amount specified by the individual to the director to be deducted and withheld under this subsection, if paragraph (b) of this subsection is not applicable.

(b) Involuntary withholding. The director shall withhold any benefits of any person within the limits established by section 11-207, Idaho Code, upon notification and order by the department of health and welfare, bureau of child support services, to collect any delinquent child support obligation that has been assigned on behalf of any individual to the department of health and welfare under sections 56-203A and 56-203B, Idaho Code, or a child support obligation that the department seeks to collect pursuant to chapter 12, title 7, Idaho Code. The set-off or withholding of any benefits of a claimant shall become final after the following conditions have been met:

(i) The child support payment to be set-off or withheld is a child support obligation established by order as defined in section 7-1202, Idaho Code.

(ii) All liabilities owed by reason of the provisions of section 72-1369, Idaho Code, have been collected by the director.

(iii) Notice of the set-off or withholding has been mailed by registered or certified mail from the department of health and welfare, bureau of child support services, to the claimant-obligor at the address listed on the claim. Within fourteen (14) days after such notice has been mailed (not counting Saturday, Sunday, or state holidays as the 14th day), the claimant-obligor may file a protest in writing, requesting a hearing before the department of health and welfare to determine his liability to the obligee. The hearing, if requested, shall be held within thirty-five (35) days from the date of the initial notice to the claimant-obligor of the proposed set-off. No issues at that hearing may be considered which have been litigated previously. The department of health and welfare shall issue its findings and decision either at the hearing or within ten (10) days of the hearing by mail to the claimant-obligor. In its decision, the department of health and welfare may order the withholding and set-off of any subsequent benefits which may be due the claimant-obligor until the debt for which set-off is sought and any additional debts that are incurred by the claimant's failure to make additional periodic payments based on the same court order are satisfied.

(c) Any amount deducted and withheld under paragraph (a) or (b) of this subsection shall be paid by the director to the appropriate state or local child support services agency.

(d) Any amount deducted and withheld under paragraph (a) or (b) of this subsection shall for all purposes be treated as if it were paid to the individual as benefits and paid by such individual to the state or local child support services agency in satisfaction of the individual's child support obligations.

(e) For purposes of paragraphs (a) through (d) of this subsection, the term "benefits" means any compensation payable under this chapter, including amounts payable by the director pursuant to an agreement under any federal law providing for compensation, assistance, or allowances with respect to unemployment.

(f) This section applies only if appropriate arrangements have been made for reimbursement by the state or local child support services agency for the administrative costs incurred by the director under the provisions of this section that are attributable to child support obligations being enforced by the state or local child support services agency.

(g) The term "child support obligation" is defined for the purposes of these provisions as including only an obligation that is being enforced pursuant to a plan described in section 454 of the social security act that has been approved by the secretary of health and human services under part D of title IV of the social security act.

(h) The term "state or local child support services agency" as used in these provisions means any agency of this state or a political subdivision thereof operating pursuant to a plan described in paragraph (g) of this subsection.

(3) Benefits shall be paid only to the extent that moneys are available for such payments in the employment security fund.

(4) Benefits shall be paid not less frequently than biweekly.

(5) Upon request, the department of health and welfare, bureau of child support services, shall make the procedures established in this section for collecting child support available to county prosecuting attorneys. The provisions of this subsection apply only if appropriate arrangements have been made for reimbursement by the requesting prosecuting attorney for the administrative costs incurred by the bureau, which are attributable to the request.

(6)(a) An individual filing a new claim for benefits shall, at the time of filing such claim, be advised that:

(i) Benefits are subject to federal and state tax and requirements exist pertaining to estimated tax payments;

(ii) The individual may elect to have federal income tax deducted and withheld from the individual's benefits at the amount specified in the federal Internal Revenue Code; and

(iii) The individual may change a previously elected withholding status at least once during each benefit year.

(b) Amounts deducted and withheld from benefits shall remain in the employment security fund until transferred to the taxing authority as a payment of income tax.

(c) The director shall follow all procedures specified by the United States department of labor and the federal internal revenue service pertaining to the deducting and withholding of income tax.

(d) Amounts shall not be deducted and withheld under this subsection until the following deductions are made and withheld in the following order:

(i) First, amounts owed for overpayments of benefits deducted and withheld pursuant to the provisions of section 72-1369, Idaho Code;

(ii) Second, amounts owed for child support obligations deducted and withheld pursuant to the provisions of subsection (2) of this section.

(e) At the director's discretion, the director may promulgate rules allowing individuals to elect to have state income tax deducted and withheld from the individual's payment of benefits.

History:

[72-1365, added 1947, ch. 269, sec. 65, p. 793; am. 1949, ch. 144, sec. 65, p. 252; am. 1951, ch. 104, sec. 14, p. 233; am. 1980, ch. 264, sec. 8, p. 691; am. 1982, ch. 326, sec. 9, p. 819; am. 1985, ch. 159, sec. 6, p. 422; am. 1986, ch. 221, sec. 2, p. 585; am. 1990, ch. 353, sec. 2, p. 947; am. 1996, ch. 62, sec. 3, p. 182; am. 1998, ch. 1, sec. 83, p. 68; am. 2025, ch. 29, sec. 27, p. 136.]