reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.100 - ABLE TO WORK

Current through August 31, 2023
"Able to work" is the physical and mental ability to perform
				work under conditions ordinarily existing during a normal workweek. It does not
				mean that a person must be able to perform work in his customary occupation or
				the same kind of work he last performed. Ref. Sec.
				72-1366(4), Idaho
				Code. (3-23-22)
01.
Able to
			 Perform Some Type of Work
. A person must be able to perform work of some
			 type for which he can qualify at the time he files an initial claim for
			 unemployment insurance. (3-23-22)
02.
Able to Work Part-Time
. A
			 person who is able to work only part of the workday or part of the workweek is
			 not considered "able to work" for the purposes of Section
			 72 -1366(4), Idaho Code. This rule
			 does not apply to claimants who establish eligibility under Section
			 150 of these rules, "Claimants with
			 Disabilities." (3-23-22)
03.
Disability Compensation
. A claimant's receipt of disability
			 compensation does not in itself establish that he is unable to work or
			 unavailable for work, even though the payee has been declared totally disabled.
			 (3-23-22)
04.
Illness
			 Provision
. A person who claims benefits under the illness provision must
			 remain available for local office job referral; however, he may leave the area
			 for treatment of his illness and continue to be eligible under the illness
			 provision. (3-23-22)
05.
Illness Provision as Applied to Transitional or Reopened Claim
.
			 The illness provision will continue to apply even though the current benefit
			 year has ended and a transitional claim is filed the following year or the
			 claim is reopened after a period of not filing with no intervening employment.
			 (3-23-22)
06.
Withdrawing
			 from Labor Market Because of Illness
. A claimant who withdraws from the
			 labor market because of illness or injury prior to filing a claim is not
			 eligible until he is able and available for work. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.125 - ALIEN ELIGIBILITY

Current through August 31, 2023
01.
Benefit
			 Eligibility
. To be eligible for benefits, an alien must fall within one
			 (1) of the following three (3) categories at the time the work on which the
			 claim is based was performed and at the time benefits are claimed, the alien
			 must have current, valid authorization to work from the U.S. Department of
			 Homeland Security in order to meet the continuing eligibility requirement of
			 being able and available to work (unless the alien claimant is a Canadian
			 resident who is claiming benefits under the Interstate Benefit Payment Plan, in
			 which case the claimant must satisfy only Canadian availability requirements).
			 Ref. Sec. 72-1366(4), (19), Idaho Code. (3-23-22)
a. Permanent Residence. Aliens who have been
			 lawfully admitted to the United States as "immigrants" and those whose status
			 has been adjusted from that of "non-immigrant" under the Immigration and
			 Nationality Act. Evidence of this status is the Alien Registration Receipt
			 Card, or "green card," issued to each lawful permanent resident by the U.S.
			 Department of Homeland Security. (3-23-22)
b. Performing Services. "Lawfully present for
			 purposes of performing services" includes three (3) groups of aliens: (3-23-22)
i. Canadian and Mexican residents who commute
			 daily or seasonally and are authorized to work in the United States;
			 (3-23-22)
ii. Legally-admitted
			 non-immigrants who are granted a status by the U.S. Department of Homeland
			 Security which authorizes them to work in the United States during their stay;
			 and (3-23-22)
iii. Other aliens
			 with U.S. Department of Homeland Security authorization to work in the United
			 States regardless of their status. (3-23-22)
c. Permanently Residing Under Color of Law.
			 The category of individuals who are "permanently residing in the United States
			 under color of law" includes the following groups of aliens: (3-23-22)
i. Refugees, asylees, and parolees, as
			 identified in the Immigration and Nationality Act; (3-23-22)
ii. Aliens presumed by the U.S. Department of
			 Homeland Security to be lawfully admitted for permanent residence; and
			 (3-23-22)
iii. Aliens who, after
			 review of their particular circumstances under U.S. Department of Homeland
			 Security statutory or regulatory procedures, have been granted a status which
			 allows them to remain in the United States for an indefinite period of time.
			 For informal U.S. Department of Homeland Security action to authorize an
			 alien's residence under "color of law," the U.S. Department of Homeland
			 Security must know of the alien's presence, and must provide the alien with
			 official, documented assurance that enforcement of deportation is not planned.
			 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.150 - CLAIMANTS WITH DISABILITIES

Current through August 31, 2023
An individual with a disability under the Americans with
				Disabilities Act (2008) (as defined at 29 C.F.R. Sec 1630.2(g)), and whose
				disability prevents the claimant from working full time or during particular
				shifts is not deemed unable to work or unavailable for work for so long as the
				claimant is able to perform some work and remains available for work to the
				full extent of his ability. (3-23-22)
01.
Availability Requirement
. A
			 qualified claimant with a disability who is able to work with or without a
			 reasonable accommodation will be considered as having complied with the
			 requirement of being available for work provided the claimant is willing to
			 work the maximum number of hours the claimant is able to work.
			 (3-23-22)
02.
Burden of
			 Proof
. Claimant has the burden of proving eligibility under this
			 provision with competent evidence. (3-23-22)
03.
Additional Eligibility
			 Requirements
. Qualified claimants with disabilities must meet all other
			 eligibility requirements, including the illness provision of Section
			 100 of these rules.
			 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.175 - AVAILABLE FOR WORK

Current through August 31, 2023
"Available for work" is a state of mind that encompasses a
				readiness and willingness to work, and a desire to find a job, including the
				possibility of marketing one's services in the claimant's area of availability.
				There must remain a reasonable possibility of a claimant finding and obtaining,
				or being referred and hired for, suitable work. Ref. Sec. 721366(4), Idaho
				Code. (3-23-22)
01.
Availability
			 Requirements
. The type of work for which the claimant is available must
			 exist in the claimant's area to the extent that a normal unemployed person
			 would generally find work within a reasonable period of time.
			 (3-23-22)
02.
Child
			 Care
. Child care must be arranged so as not to restrict a claimant's
			 availability for work or for seeking work. (3-23-22)
03.
Compelling Personal
			 Circumstances
. For the purposes of this rule, compelling personal
			 circumstances are defined as: (3-23-22)
a. A
			 situation in which the claimant required the assistance of emergency response
			 personnel; (3-23-22)
b. The serious
			 illness, death, or funeral of an immediate family member; or
			 (3-23-22)
c. The wedding of the
			 claimant or an immediate family member. (3-23-22)
d. Under this rule, "immediate family member"
			 means a claimant's spouse, child, foster child, parent, brother, sister,
			 grandparent, grandchild, or the same relation by marriage. (3-23-22)
e. For the purposes of this rule, "workweek"
			 is defined: (3-23-22)
i. Code R, U, or X. The
			 claimant's normal work week as defined by the employer. (3-23-22)
ii. Code B or C. Monday through Friday, 8
			 a.m.-5 p.m. (3-23-22)
iii. Code D.
			 Regular class hours. (3-23-22)
f. Claimant work availability requirements
			 are waived on Independence Day, Thanksgiving Day, Christmas Day, and New Year's
			 Day. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.200 - CANCELING CLAIMS

Current through August 31, 2023
Upon the written request of a claimant, a claim may be canceled
				at any time, provided that the claimant did not misrepresent or fail to report
				a material fact in making the claim and the claimant has repaid any benefits
				received on the claim, unless the benefits received will be offset from a new
				claim the claimant is filing. Ref. Sec. 72-1327A, Idaho Code. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.225 - DECEASED CLAIMANTS

Current through August 31, 2023
Upon the death of a benefit claimant who has completed a
				compensable period prior to his death, distribution of benefits due him will be
				made to the surviving spouse or, if none, to the dependent child or children.
				If there is no surviving spouse nor dependent child or children, the benefits
				become the property of the claimant's estate. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.250 - DETERMINATIONS/APPELLATE PROCESSES

Current through August 31, 2023
01.
Rebuttal
			 Procedure
. Whenever any information is provided in response to a claim,
			 and the information contradicts a statement made previously, all interested
			 parties will be given an opportunity for rebuttal. Ref. Sec. 72-1368(3), Idaho
			 Code. (3-23-22)
02.
Reestablishing Eligibility After a Determination of Ineligibility
.
			 Evidence of requalifying wages includes, but is not limited to, the name of the
			 employer, the mailing address, the dates of employment, the type of employment
			 performed, and the claimant's gross earnings. Ref. Sec 72-1366(14), Idaho Code.
			 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.275 - DISCHARGE

Current through August 31, 2023
01.
Burden of Proof
. The burden
			 of proving that a claimant was discharged for employment-related misconduct
			 rests with the employer. (3-23-22)
02.
Disqualifying Misconduct
. To
			 disqualify a claimant for benefits, misconduct must be connected with the
			 claimant's employment and involve one of the following: (3-23-22)
a. Disregard of Employer's Interest. A
			 willful, intentional disregard of the employer's interest. (3-23-22)
b. Violation of Reasonable Rules. A
			 deliberate violation of the employer's reasonable rules. (3-23-22)
c. Disregard of Standards of Behavior. If the
			 alleged misconduct involves a disregard of a standard of behavior which the
			 employer has a right to expect of his employees, there is no requirement that
			 the claimant's conduct be willful, intentional, or deliberate. The claimant's
			 subjective state of mind is irrelevant. The test for misconduct in "standard of
			 behavior cases" is as follows: (3-23-22)
i.
			 Whether the claimant's conduct fell below the standard of behavior expected by
			 the employer; and (3-23-22)
ii.
			 Whether the employer's expectation was objectively reasonable in the particular
			 case. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.325 - EMPLOYEES OF EDUCATIONAL INSTITUTIONS

Current through August 31, 2023
01.
Possibility of Employment
. An offer of employment by an educational
			 institution or service agency is not "bona fide" if merely a possibility of
			 employment exists. A possibility of employment, rather than a reasonable
			 assurance, exists when: (3-23-22)
a. The
			 circumstances under which the claimant would be employed are not within the
			 control of the educational institution; and (3-23-22)
b. The educational institution does not
			 provide evidence that such an individual normally would perform services the
			 following academic year. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.350 - EXTENDED BENEFITS

Current through August 31, 2023
Ref. Sec. 72-1367A, Idaho Code. (3-23-22)
01.
Evidence of Employment for Extended
			 Benefits
. Satisfactory evidence that an individual's prospects for
			 obtaining work in his customary occupation within a reasonably short period
			 includes: (3-23-22)
a. A letter signed by a
			 prospective employer giving assurances of work within the next four (4) weeks;
			 or (3-23-22)
b. A verifiable,
			 written statement by the claimant that he will have work within the next four
			 (4) weeks. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.375 - FULLY EMPLOYED/NOT UNEMPLOYED

Current through August 31, 2023
Ref. Section
				72-1312(1), Idaho
				Code. (3-23-22)
01.
Excessive
			 Earnings Week
. An excessive earnings week is a week in which the
			 claimant's wages allocable to that week are more than one and one half (1-1/2)
			 times the claimant's weekly benefit amount. (3-23-22)
02.
Leave of Absence
. A claimant
			 who is on a mutually agreed upon leave of absence, and whose employer has
			 committed to the claimant's return to work at the end of the leave, is employed
			 and not eligible for benefits. (3-23-22)
03.
Suspension
. A claimant
			 suspended with or without pay for a specific number of days, who has been given
			 a date to resume employment after the suspension, is not considered unemployed
			 and is not eligible for benefits. (3-23-22)
04.
Corporate Officer
. (3-23-22)
a. A corporate officer has the burden of
			 proving by a preponderance of evidence that he is unemployed due to
			 circumstances beyond his control or the control of a family member with an
			 ownership interest in the corporation. (3-23-22)
b. Circumstances beyond a corporate officer's
			 control or the control of a family member with an ownership interest in the
			 corporation. Circumstances beyond a corporate officer's or a family member's
			 control are circumstances that last through the corporate officer's benefit
			 year end date and include, but are not limited to, the following: (3-23-22)
i. Unemployment due to the corporate
			 officer's removal from the corporation under circumstances that satisfy the
			 personal eligibility conditions of Section
			 72-1366, Idaho Code;
			 (3-23-22)
ii. Unemployment due to
			 dissolution of the corporation; or (3-23-22)
iii. Unemployment due to the sale of the
			 corporation to an unrelated third party.
			 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.400 - LABOR DISPUTE/UNION RULES

Current through August 31, 2023
A "labor dispute" is a controversy with respect to wages,
				hours, working conditions, or right of representation affecting the work or
				employment of a number of individuals employed for hire which results in a
				deadlock or impasse between the contending parties. Ref. Sec. 72-1366(7), (10),
				Idaho Code. (3-23-22)
01.
Burden
			 of Proving Nonparticipation
. The burden of proving non-participation,
			 lack of financing and similar factors is upon the claimant. (3-23-22)
02.
Involvement of Work Site in Labor
			 Dispute
. A claimant will not be denied benefits because of a labor
			 dispute if the dispute is not in any way directly connected with the factory,
			 establishment, or premises at which the individual is or was last employed.
			 (3-23-22)
03.
Lack of
			 Work
. A claimant's unemployment will be deemed due to lack work and not
			 due to a labor dispute if it is shown that because of the labor dispute the
			 employer's business has fallen off to the extent that he can no longer utilize
			 the services of the claimant due to the drop in business. (3-23-22)
04.
Laid Off Before Labor
			 Dispute
. A claimant laid off because of lack of work from an employer
			 where a labor dispute later occurred will not be considered unemployed due to
			 the labor dispute. (3-23-22)
05.
Period of Ineligibility
. The period of ineligibility applies for
			 the whole of any week in which any part of a claimant's unemployment is due to
			 a labor dispute. (3-23-22)
06.
Picketing Work Site
. The act of picketing the work site of a labor
			 dispute constitutes participation in the labor dispute, whether or not payment
			 is made for such services. (3-23-22)
07.
Refusal to Cross Picket
			 Line
. Voluntary refusal to cross a peaceable picket line to work
			 constitutes participation in the labor dispute. (3-23-22)
08.
Subsequent Employment
.
			 Subsequent employment does not make the claimant eligible for benefits if his
			 unemployment is still due to the labor dispute. As long as the claimant intends
			 to return to the employer where the labor dispute exists, his unemployment is
			 due to the labor dispute regardless of any intervening employment.
			 (3-23-22)
09.
Termination of
			 Labor Dispute
. The period of ineligibility due to the labor dispute
			 terminates at the end of the calendar week in which the labor dispute no longer
			 exists. The termination of the dispute does not automatically make a claimant
			 eligible for benefits. (3-23-22)
10.
Union Member
. The fact that
			 an individual is a dues-paying union member alone does not constitute financing
			 a labor dispute. Nor does the fact that he is not a union member establish that
			 he is not financing or participating in the dispute. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.425 - NEW CLAIMS/ADDITIONAL CLAIMS

Current through August 31, 2023
Ref. Sec. 72-1308, Idaho Code. (3-23-22)
01.
Claims for Benefits, Delayed
			 Filing
. When the Central Claims Office has determined that a claimant's
			 attempt to file an initial claim was delayed due to problems with the
			 Department's telephone or electronic filing system, the claim may be backdated
			 if the claimant reported the access problem to the Central Claims Office within
			 seven (7) days of the date the problem occurred. When a claim is backdated, the
			 continued claim report for the period of time involved is timely if filed
			 during the same week or the next week after the claim is filed.
			 (3-23-22)
02.
Effective Date
			 of Backdated Claims
. When the filing of an initial claim for benefits is
			 backdated due to a Department system malfunction, the effective date is the
			 Sunday of the week in which the claimant first reported to the Central Claims
			 Office to file the claim or attempted to access the telephone or electronic
			 claim filing system and there were problems with the system.
			 (3-23-22)
03.
Filing of New
			 Claims, Additional, and Reopen Claims
. Intrastate and interstate claims,
			 including, without limitation, new claims, additional claims, and reopen
			 claims, may be filed electronically or by telephone at the Department's
			 discretion. (3-23-22)
a. Electronically Filed
			 Claims. Claimants may file claims electronically by accessing Idaho's Internet
			 claim system or, if filing through an American Job Center, by accessing the
			 Department's Intranet claim system. Electronically filed claims will be date
			 and time stamped at the time the claimant completes the application process.
			 The claim will not be completed until the claimant has finished the process and
			 has electronically submitted the claim to the Department. A claim filed via the
			 Internet or an American Job Center is effective as of the Sunday of the week of
			 the date shown on the date/time stamp. (3-23-22)
b. Interstate Claims. Any claim filed by an
			 interstate claimant is accepted in the same manner and conditions for which
			 claims are accepted from intrastate claimants. (3-23-22)
c. Telephone Claims. A claimant may also file
			 a claim by calling the Central Claims Office. A claim filed via telephone is
			 effective as of the Sunday of the week in which the claimant first calls the
			 Central Claims Office to initiate the claim. (3-23-22)
d. Claimants' Electronic Verification. A
			 unique confidential number or other electronic method of verification approved
			 by the Department may be used by a claimant or an employer to submit
			 information or engage in transactions with the Department through electronic or
			 telephonic means. Use of this method of verification has the same force and
			 effect as a manual signature. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.460 - PROFESSIONAL ATHLETES BETWEEN SEASONS

Current through August 31, 2023
Ref. Sec. 72-1366(18), Idaho Code. (3-23-22)
01.
Base Period Wages
. No base
			 period wages are used to establish a claim when substantially all services
			 performed during the base period consist of participation in sports, athletic
			 events, training, or preparing to so participate, for any week which commences
			 during the period between two (2) successive sport seasons (or similar periods)
			 if the individual performed such services in the first season (or similar
			 period) and there is a reasonable assurance that the individual will perform
			 such services in the later of such seasons (or similar periods).
			 (3-23-22)
02.
Reasonable
			 Assurance
. Reasonable assurance requires the following: (3-23-22)
a. The claimant has a contract, either
			 written or oral; (3-23-22)
b. The
			 claimant offered to work and the employer expressed an interest in hiring the
			 player for the next season (or similar period); or (3-23-22)
c. The claimant expresses a readiness and
			 willingness or intent to participate in the sport the following season.
			 Reasonable assurance exists if the claimant asserts he or she intends to pursue
			 employment as a professional athlete the next season despite not having a
			 specific employer to return to or a formal offer of employment.
			 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.500 - REISSUING BENEFIT PAYMENTS

Current through August 31, 2023
Whenever a benefit payment is lost, stolen, destroyed, or
				forged, the claimant will be issued a new benefit payment upon his proper
				presentation of the facts and submission of an affidavit, in a form prescribed
				by the Department, for the issuance of a new benefit payment. Ref. Section
				72-1368(1), Idaho
				Code. (3-23-22)
01.
Affidavit
			 for Issuance of New Benefit Payment
. A claimant's affidavit filed for
			 the issuance of a new benefit payment must be signed before a notary public or
			 an authorized representative of the Department. (3-23-22)
02.
Reissuance of Stolen Benefit
			 Payments
. If a claimant knows who took a benefit payment, he must
			 provide evidence that he has taken all reasonably available legal steps and
			 been unsuccessful in recovering the benefit payment before the Department will
			 consider reissuing the benefit payment. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.525 - REPORTABLE INCOME

Current through August 31, 2023
Ref. Sections
				72-1312,
				72-1328, Idaho Code.
				(3-23-22)
01.
Back Pay or
			 Disputed Wages
. Amounts received as a result of labor relations awards
			 or judgments for back pay, or for disputed wages, 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. (3-23-22)
02.
Disability/Injury
			 Compensation
. Injury or disability compensation payments are not
			 considered wages and are not reportable income for unemployment insurance
			 purposes. (3-23-22)
03.
Disability Retirement Payments
. Retirement payments as a result of
			 disability are treated the same as other types of retirement payments. Ref.
			 Section 72-1312(4), Idaho
			 Code. (3-23-22)
04.
Gratuities or Tips
. Gratuities or tips must be reported by a
			 claimant for the week in which each gratuity or tip is earned.
			 (3-23-22)
05.
Holiday
			 Pay
. Holiday pay must be reported as though earned in the week in which
			 the holiday occurs. (3-23-22)
06.
Non-Periodic Remuneration
. All non-periodic remuneration such as
			 one-time severance pay, profit sharing, and bonus pay is reportable for the
			 week in which paid. (3-23-22)
07.
Penalty or Damage Awards
. Amounts awarded to a claimant as a
			 penalty or damages against an employer, other than for lost wages, do not
			 constitute wages. (3-23-22)
08.
Pension, Retirement, or Annuity Payments
. The pension deduction
			 provision of Section
			 72-1312(4), Idaho
			 Code, only applies if 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. Ref. Section
			 72-1312(4), Idaho
			 Code. (3-23-22)
a. Pension Contributions. The
			 burden is on the claimant to establish by substantial, competent evidence that
			 he has made contributions toward the pension, retirement pay, annuity or other
			 similar payment plan. (3-23-22)
b.
			 Pension Payment Changes. Any change in the amount of the pension, retirement,
			 or annuity payments which 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. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.550 - REPORTING REQUIREMENTS

Current through August 31, 2023
Each claimant must report weekly or biweekly for benefits as
				directed. When filing claim reports, a claimant must use the reporting method
				assigned by the Department. Failure to file timely reports in a manner required
				by this rule will result in ineligibility for benefits for the week(s) claimed.
				Ref. Section
				72-1366(1), Idaho
				Code. (3-23-22)
01.
Mailed
			 Reports
. Reports that are mailed are considered timely when the envelope
			 containing the report is postmarked within nine (9) calendar days immediately
			 following the week(s) being claimed, except if the ninth day is a holiday, the
			 report period will extend to the next working day. (3-23-22)
02.
Internet Reports
. Reports
			 filed via the Internet are considered timely when made between 12:00 a.m.,
			 mountain time zone, of the Sunday following the week being claimed and midnight
			 11:59 p.m., mountain time zone of the Saturday following the week being
			 claimed. (3-23-22)
03.
Facsimile Reports
. Reports filed by facsimile are considered timely when
			 transmitted on a form provided by the Department to a telephone number
			 designated by the Department to receive such documents within nine (9) calendar
			 days immediately following the week(s) being claimed, except if the ninth day
			 is a holiday, the reporting period will extend to the next working day. Reports
			 are deemed filed upon receipt by the Department. (3-23-22)
04.
Electronic Mail Reports
.
			 Reports filed by electronic mail are considered timely when electronically
			 mailed in a format provided by the Department to an email address designated by
			 the Department to receive such documents within nine (9) calendar days
			 immediately following the week(s) being claimed, except if the ninth day is a
			 holiday, the reporting period will extend to the next working day. Reports are
			 deemed filed upon receipt by the Department. (3-23-22)
05.
Telephone Reports
. Reports
			 filed by telephone are timely if the claimant contacts the Central Claims
			 Office at a telephone number designated by the Department to provide such
			 reports during regular business hours within nine (9) calendar days immediately
			 following the week(s) being claimed, except if the ninth day is a holiday, the
			 report period will extend to the next working day. (3-23-22)
06.
When Report Missing
. If a
			 claimant establishes, by credible and corroborated evidence, that a missing
			 report was properly filed as required by this rule, a replacement report will
			 be considered timely. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.575 - SEEKING WORK

Current through August 31, 2023
Ref. Sec. 72-1366(4), (6), Idaho Code. (3-23-22)
01.
Attitude and Behavior
. A
			 claimant's attitude and behavior must be conducive to a positive reaction by
			 employers to his job search. (3-23-22)
02.
Effort to Secure Employment
.
			 A claimant will be expected to do what is normally done by unemployed persons
			 that are seeking work. (3-23-22)
03.
Employer's Hiring Practices
.
			 An employer's reluctance to hire a claimant because of his appearance or
			 physical condition is not a determining factor in ruling on the claimant's
			 eligibility. (3-23-22)
04.
Job Attachment Classifications
. For the purpose of administering
			 the work search requirements of Section
			 72-1366(4) and
			 (6), Idaho Code, a claimant will be
			 classified according to his attachment to an employer or industry, as follows:
			 (3-23-22)
a. Code R-Recall, U-Union or X-Both.
			 A claimant who has a firm attachment to an employer, industry or union, or who
			 is temporarily or seasonally unemployed, and expects to return to his former
			 job or employer in a reasonable length of time not to exceed a maximum of
			 sixteen (16) weeks. If during the sixteen (16) weeks the claimant returns to
			 work temporarily for the job attached employer, the claimant's period of job
			 attachment will be extended by one (1) week for each week of verified full-time
			 employment as defined by Section
			 72-1312, Idaho Code.
			 (3-23-22)
b. Code B. A claimant who
			 possesses marketable skills in an occupation, but has no immediate prospects
			 for reemployment, and whose employment expectations (i.e., wages, hours, etc.)
			 are realistic in relation to the normal labor market supply and demand in his
			 area of availability. (3-23-22)
c.
			 Code D. A claimant who is assigned to a training course under the provisions of
			 Section 721366(8),
			 Idaho Code. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.600 - SELF-EMPLOYMENT

Current through August 31, 2023
A claimant is ineligible when his self-employment is of such
				size and nature that the operation of it is his principal duty and working for
				an employer is merely incidental. Ref. Sec. 72-1366(13), Idaho Code.
				(3-23-22)
01.
Occupational
			 Conflicts
. Agricultural activities, commercial enterprises, family
			 enterprises, and commission sales work are examples of self-employment which
			 may render a claimant ineligible unless he can show he is seeking employment
			 and is available for suitable work. (3-23-22)
02.
Potential Employability
. A
			 claimant is eligible if his self-employment in no way interferes with his
			 potential employability and work schedule. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.650 - SIGNATURES OF ILLITERATES AND WITNESSES

Current through August 31, 2023
If a claimant is unable to write his name, he must instead use
				the mark (X). The mark must be witnessed by a Department representative or an
				individual who must enter, immediately after the mark (X), the words "His
				Mark." Next, the name of the claimant must be printed, followed by the
				signature of the Department representative or the individual who witnessed the
				mark. Ref. Sec. 72-1366 (1), Idaho Code. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.675 - TOTAL TEMPORARY DISABILITY ALTERNATE BASE PERIOD (TTD)

Current through August 31, 2023
The alternate base period provision of Section
				72-1306(2), Idaho
				Code, will apply only if the claimant cannot establish monetary eligibility by
				using the regular base period described in of Section
				72-1306(1), Idaho
				Code. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.700 - PARTIAL PAYMENTS OF AMOUNTS OWED THE DEPARTMENT

Current through August 31, 2023
Upon the Department's receipt of a partial payment of an
				overpayment and accrued interest and penalties thereon, the Department must,
				unless other arrangements have been made with the debtor and approved by the
				Department, apply the partial payment to the amounts owed as follows:
				(3-23-22)
01.
Interest
.
			 The partial payment must be applied first to any accrued interest of the
			 amounts due, starting with the oldest accrued interest; (3-23-22)
02.
Penalties
. After any accrued
			 interest has been paid in full, the partial payment must be applied next to any
			 assessed penalties, starting with the oldest assessed penalty;
			 (3-23-22)
03.
Fraud
			 Overpayments
. After all accrued interest and assessed penalties have
			 been paid in full, the partial payment must be applied next to any fraud
			 overpayments due, starting with the oldest fraud overpayment; and
			 (3-23-22)
04.
Nonfraud
			 Overpayments
. After all fraud overpayments have been paid in full, the
			 partial payment must be applied next to any nonfraud overpayments, starting
			 with the oldest nonfraud overpayment. Ref. Sec. 721369, Idaho Code.
			 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.725 - RECOVERIES

Current through August 31, 2023
Unless the overpayment resulted from a determination that the
				claimant willfully made a false statement or willfully failed to report a
				material fact, overpayments will be deducted from any future benefits payable.
				Ref. Secs. 72-1369 and 72-1366, Idaho Code. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES › Section 09.01.30.750 - WAIVER OF REPAYMENT

Current through August 31, 2023
An interested party must submit a written request for a waiver
				of repayment within fourteen (14) days of the date of mailing of the
				Determination of Overpayment. Ref. Sec.72-1369 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES › Section 09.01.35.002 - ADMINISTRATIVE APPEALS

Current through August 31, 2023
Administrative appeals from determinations under this chapter
				may be taken as provided in IDAPA 09.01.01, "Rules of Administrative Procedure
				of the Department of Labor," and Sections
				72-1361 and
				72-1368, Idaho Code.
				(3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES › Section 09.01.35.011 - GENERAL PROVISIONS

Current through August 31, 2023
01.
Quarterly Reporting
. Subject employers shall report all wages paid for
			 services in covered employment each calendar quarter. In the event a subject
			 employer does not pay wages during a calendar quarter, the employer shall file
			 a quarterly report indicating that no wages were paid. Ref. Section
			 72-1337, Idaho Code.
			 (3-23-22)
02.
Contribution
			 Due Date
. If the normal due date falls on a weekend or holiday the next
			 workday is the due date for contributions. Ref. Section
			 72-1349, Idaho Code.
			 (3-23-22)
03.
Penalties and
			 Interest on Bankruptcy
. Penalty and/or interest shall not be assessed on
			 amounts covered in the Department's Proof of Claim with the Bankruptcy Court
			 for the period after the filing date of the Bankruptcy Petition and ending with
			 the conclusion of bankruptcy proceedings and distribution of assets. Post
			 petition penalty and interest shall be compromised, provided the amount due is
			 paid in full by a date established after the termination of the bankruptcy
			 proceedings. Ref. Section
			 72-1356, Idaho Code.
			 (3-23-22)
04.
Lien
			 Interest
. Lien interest on a delinquent account shall be assessed
			 against the remaining unpaid balance computed from the day following the
			 recording of a tax lien. Ref. Section
			 72-1360, Idaho Code.
			 (3-23-22)
05.
Penalty and
			 Interest During Controversy
. Penalty and/or interest shall be
			 compromised for periods when a valid controversy exists if amounts determined
			 to be due are paid in full by a date established at the conclusion of the
			 issue. Ref. Sections
			 72-1354 and
			 72-1360, Idaho Code.
			 (3-23-22)
06.
Determinations
			 and Appeals
. The rules governing the form, filing, and other procedures
			 relating to determinations under this chapter, and any appeal from those
			 determinations, are provided in IDAPA 09.01.01, "Rules of Administrative
			 Procedure of the Department of Labor." (3-23-22)
07.
When Reports Replace
			 Determinations.
In cases where a determination of amounts due is made by
			 the Department pursuant to Section
			 72-1358, Idaho Code, the reports
			 shall replace the determination and will be used to establish the employer's
			 liability if: (3-23-22)
a. The employer files
			 reports for the periods covered by the determination before the determination
			 becomes final; and (3-23-22)
b. The
			 Department determines that the reports are accurate and complete. If the
			 Department determines the reports are not accurate or complete, the reports
			 shall be treated as an appeal of the determination.
			 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES › Section 09.01.35.040 - COMPROMISE OF PENALTY AND CIVIL PENALTY

Current through August 31, 2023
Pursuant to Section
				72-1354, Idaho Code, the Director
				or his authorized representative may, for good cause shown, compromise the
				amount of penalties owed on an employer account. An employer shall submit a
				request in writing for compromise of penalties, setting forth the reason(s) for
				the delinquency, and attaching any available evidence supporting the request.
				(3-23-22)
01.
Good Cause
.
			 An employer has established good cause if the employer can show that one (1) of
			 the following criteria has been met: (3-23-22)
a. The reason for the delinquency was beyond
			 the reasonable control of the employer. Examples of circumstances that are
			 beyond the reasonable control of the employer include, but are not limited to,
			 the following: (3-23-22)
i. Departmental
			 error, including but not limited to providing incorrect information to the
			 employer or not furnishing proper forms in sufficient time to permit timely
			 payment of contributions; (3-23-22)
ii. Death or serious illness or injury of the
			 employer or the employer's accountant or members of their immediate families;
			 (3-23-22)
iii. Destruction by fire
			 or other casualty of the employer's place of business or business records; or
			 (3-23-22)
iv. Postal service
			 delays. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES › Section 09.01.35.051 - ROUNDING WAGES REPORTED ON CONTRIBUTION REPORT TO NEXT LOWER DOLLAR AMOUNT

Current through August 31, 2023
The total wages and taxable wages shown on the contribution
				report which are to be used in computing contributions due shall be reduced to
				the next lower dollar amount. Ref. Section
				72-1349, Idaho Code.
				(3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES › Section 09.01.35.056 - APPLICATION OF PAYMENTS ON DELINQUENT ACCOUNTS

Current through August 31, 2023
Unless otherwise specified and approved by the Department,
				apply payment as follows: (3-23-22)
01.
First Application
. First,
			 credit such payment in satisfaction of interest due for the calendar quarter or
			 period most delinquent in point of time; (3-23-22)
02.
Second Application
. Next,
			 credit the remainder of such payment in satisfaction of penalty due for such
			 calendar quarter or period most delinquent in point of time;
			 (3-23-22)
03.
Third
			 Application
. Next, credit the remainder of such payment in satisfaction
			 of contributions due for the calendar quarter or period most delinquent in
			 point of time; (3-23-22)
04.
Subsequent Applications
. Such applications shall be applied in a
			 like manner for each remaining delinquent quarter. Any remaining credit shall
			 be applied to interest on civil penalties then to civil penalty due until the
			 amount of payment is exhausted. Ref. Section
			 72-1354, Idaho Code.
			 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES › Section 09.01.35.061 - DEFINITIONS

Current through August 31, 2023
The definitions listed in IDAPA 09.01.35, "Unemployment
				Insurance Tax Administration Rules," Section
				011, and the following are
				applicable to the UI Compliance Bureau. (3-23-22)
01.
Tolerance Amount
. A
			 tolerance of four dollars and ninety-nine cents ($4.99) is established in
			 connection with collection of amounts due; and under normal circumstances, no
			 delinquency or credit will be issued or carried on the books of accounts for
			 this amount or less. Ref. Section
			 72-1349, Idaho Code.
			 (3-23-22)
02.
Wages
.
			 The term "wages" includes all remuneration from whatever source, paid or given
			 in exchange for services performed or to be performed, including the cash value
			 of remuneration in any medium other than cash. "Wages" in covered employment,
			 and subject to unemployment insurance reporting, include, but are not limited
			 to: (3-23-22)
a. Commissions, bonuses, draws,
			 distributions, dividends and any other forms or types of payments made by
			 corporations or other similar entities if paid in exchange for services;
			 (3-23-22)
b. Bonuses, prizes, and
			 gifts given to an employee in recognition of services, sales, or production;
			 (3-23-22)
c. Commissions for past
			 services in covered employment; (3-23-22)
d. Remuneration paid to corporate officers
			 which is paid in exchange for services performed or to be performed for or on
			 behalf of the corporation; (3-23-22)
e. Salary advances against commissions;
			 (3-23-22)
f. All forms of profit
			 sharing for services rendered unless specifically exempt under Section
			 72-1328, Idaho Code;
			 (3-23-22)
g. Excess travel or
			 employer business allowances over actual expense, or over the federal allowance
			 per diem rate for the area of travel, unless returned to the employer;
			 (3-23-22)
h. Vacation or
			 "idle-time" pay, no matter when paid; (3-23-22)
i. Personal expense reimbursement, not gifts,
			 i.e., clothing, family expenses, rent. (3-23-22)
j. The director or his authorized
			 representative shall determine the fair market value of any other remuneration,
			 regardless of its classification, form, or label, which is paid to a worker in
			 exchange for services. In making such determination, consideration will be
			 given to the prevailing wage for similar services. Ref. Section
			 72-1328, Idaho Code.
			 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES › Section 09.01.35.062 - SUBSTANCE VS. FORM

Current through August 31, 2023
In recognizing covered employers, covered employment and in
				classifying wages, the Department shall examine both the substance and the form
				of the arrangement, contract, transaction or event, but more consideration
				shall be given to the substance of the arrangement, contract, transaction or
				event than to the form. If it is determined that true economic substance is
				lacking or the operations, accounting practices and records do not reflect the
				purported form or legal status, the Department shall, regardless of the form,
				determine proper coverage or classification. (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES › Section 09.01.35.081 - EMPLOYER RECORDS

Current through August 31, 2023
Each person hiring one (1) or more individuals, whether or not
				such employment is sufficient to create the status of a covered employer, shall
				maintain records for five (5) years to show the information hereinafter
				indicated. Ref. Section
				72-1337, Idaho Code.
				(3-23-22)
01.
Required
			 Information
. Such records shall show with respect to each employee
			 unless the Department has ruled that the services do not constitute covered
			 employment: (3-23-22)
a. Full name and home
			 address of worker; (3-23-22)
b.
			 Social Security account number; (3-23-22)
c. The place of work within this State;
			 (3-23-22)
d. Date on which employee
			 was hired, rehired, or returned to work after temporary or partial layoff;
			 (3-23-22)
e. Date employment was
			 terminated; whether the termination occurred by voluntary action of the
			 individual and the reason given, or by discharge or death, and the reason for
			 discharge; (3-23-22)
f. Wages paid
			 for employment in each pay period and total wages for all pay periods ending in
			 each quarter of the year, showing separately: money wages; the cash value of
			 other remuneration; and the amount of all bonuses or commissions.
			 (3-23-22)
Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES › Section 09.01.35.096 - EMPLOYER STATUS REPORT

Current through August 31, 2023
01.
Status
			 Report
. Each employer shall report on such form or any online system as
			 may be prescribed and furnished, such information as may be necessary to make
			 an initial or subsequent determination of status under the Idaho Code. Said
			 reports shall be signed by the employer, or on behalf of the employer by a duly
			 authorized representative for such purpose. Ref. Section
			 72-1337, Idaho Code.
			 (3-23-22)
02.
Exceptions
. The provisions of this Rule do not apply to any
			 employer for whom the services performed do not, by virtue of the provisions of
			 Section 72-1316, Idaho Code, constitute
			 covered employment, except that the director reserves the right, in his
			 discretion, to require any such employer at any time to make the reports
			 mentioned in Section 096 of this
			 rule. Ref. Section
			 72-1337, Idaho Code.
			 (3-23-22)