T72CH13

Title 72 > T72CH13

Sections (113)

72-1301

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1301. Short title. This act shall be known as the Employment Security Law. History: [72-1301, added 1947, ch. 269, sec. 1, p. 793; am. 1949, ch. 144, sec. 1, p. 252; am. 1998, ch. 1, sec. 1, p. 6.]

72-1302

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1302. Declaration of state public policy. The public policy of this state is as follows: Economic insecurity due to unemployment is a serious threat to the well-being of our people. Unemployment is a subject of national and state concern. This chapter addresses this problem by encouraging employers to offer stable employment and by systematically accumulating funds during periods of employment to pay benefits for periods of unemployment. The legislature declares that the general welfare of our citizens requires the enactment of this measure and sets aside unemployment reserves to be used for workers who are unemployed through no fault of their own. History: [72-1302, added 1947, ch. 269, sec. 2, p. 793; am. 1949, ch. 144, sec. 2, p. 252; am. 1998, ch. 1, sec. 2, p. 6.]

72-1303

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1303A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1303A. ABLE to work — AVAILABLE FOR SUITABLE WORK. (1) Able to work means having the physical and mental ability to perform work for which a claimant is qualified under conditions ordinarily existing during a normal workweek. It does not mean that a person must be able to perform work in his customary occupation or the same kind of work he last performed. A person who is able to work only part of the workday or part of the workweek is not considered able to work. (2) An individual with a disability under the Americans with disabilities act, 42 U.S.C. 12112, as defined by 29 CFR 1630.2(g), whose disability prevents the claimant from working full time or during particular shifts is not deemed unable to work or unavailable for work for as long as the claimant demonstrates he is able to perform some work and remains available for work to the full extent of his ability. A qualified claimant with a disability who is able to work with or without a reasonable accommodation will be considered as having complied with the requirement of being available for work when the claimant is willing to work the maximum number of hours the claimant is able to work. Qualified claimants with disabilities must meet all other eligibility requirements, including the illness provisions of this section. (3)(a) A claimant who withdraws from the labor market because of illness or injury prior to filing a claim is not eligible for unemployment benefits until he is able and available for work; provided, no claimant shall be considered ineligible with respect to any week of unemployment for failure to comply with this section if the failure is due to an illness or disability that commences after applying for unemployment benefits and no work that would have been suitable prior to the beginning of the illness or injury has been offered the claimant. (b) A person who claims benefits under this illness provision must remain available for job referral by the department; however, he may leave the area for treatment of his illness and continue to be eligible under the provisions of this section. (4) Available for suitable work means remaining within and actively seeking suitable work in a locality in which the individual has earned wages subject to the provisions of this chapter during the individual’s base period or, if the individual moves his permanent residence outside of that locality, then in a locality where suitable work normally is performed. Being available for suitable work encompasses a readiness, ability, and willingness to work and to find a job, including the possibility of marketing the claimant’s services in the claimant’s area of availability. The type of work for which the claimant is available must exist in the claimant’s area to the extent that a normal unemployed person would generally find work within a reasonable period of time. (5) For the purposes of t

72-1304

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1304. Agricultural labor. (1)(a) Agricultural labor means all services performed: (i) On a farm, in the employ of any person in connection with cultivating the soil, or raising or harvesting any agricultural, aquacultural or horticultural commodities, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, fish, poultry, furbearers, and wildlife; (ii) In the employ of the owner or tenant or other operator of a farm in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane if the major part of such service is performed on a farm; (iii) In connection with the operation or maintenance of ditches, canals, reservoirs, or waterways not owned or operated for profit and used exclusively for supplying and storing water, at least ninety percent (90%) of which was ultimately delivered for agricultural purposes during the preceding calendar year; and (iv) In the employ of any farm operator or group of operators, organized or unorganized, in handling, planting, drying, packing, packaging, eviscerating, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market in its unmanufactured state any agricultural, aquacultural or horticultural commodities, if such operator or group, in both the current and preceding calendar years, produced more than one-half (1/2) of the commodities with respect to which such service is performed. (b) Whether a farm operator described in subsection (1)(a)(iv) of this section produced more than one-half (1/2) of the commodities with respect to services performed shall be determined based on: (i) Quantity, where only one (1) commodity is processed; or (ii) Wages, where multiple commodities are processed. The pro rata share of wages paid for processing commodities raised by the farm operator compared to the total wages paid for processing all commodities shall determine whether a farm operator produced more than one-half (1/2) of the commodities processed. (c) This subsection is not applicable to services performed in commercial canning, freezing, or dehydrating or in connection with any agricultural, aquacultural or horticultural commodity after its delivery to a terminal market for distribution for consumption. (2) Custom farming means agricultural labor for the purposes of this chapter. (3) Farm includes stock, dairy, fish, poultry, fruit, furbearer and truck farms, plantations, ranches, nurseries, hatcheries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural, aquacultural or horticultural commodities, and orchards. (4) Unmanufactured state means retention of its original form and substance. (5) Terminal market means a pl

72-1305

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1305. Annual payroll. Annual payroll means total payroll for a period of twelve (12) consecutive calendar months ending on June 30 of any year. History: [72-1305, added 1947, ch. 269, sec. 5, p. 793; am. 1949, ch. 144, sec. 5, p. 252; am. 1951, ch. 236, sec. 1, p. 482; am. 1998, ch. 1, sec. 5, p. 7.]

72-1306

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1306. BASE PERIODS. (1) Regular base period means the first four (4) of the last five (5) completed calendar quarters immediately preceding the beginning of a benefit year. (2) Alternate base period means the last four (4) completed calendar quarters immediately preceding the beginning of a benefit year. If a claimant has insufficient wages in the regular base period to establish eligibility for unemployment benefits, the alternate base period shall be used. (3) Total temporary disability base period means the first four (4) of the last five (5) completed calendar quarters immediately prior to the Sunday of the week in which a medically verifiable temporary total disability has occurred. A claimant who has or has had a medically verifiable temporary total disability and insufficient wages in the regular or alternate base periods to establish eligibility for unemployment benefits shall use the total temporary disability base period. To use the total temporary disability base period, a claimant must file for benefits within three (3) years of the beginning of the temporary total disability and no later than six (6) months after the end of the temporary total disability. History: [72-1306, added 2025, ch. 29, sec. 5, p. 107.]

72-1307

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1307. Benefits. Benefits means the money paid to an individual with respect to his unemployment. History: [72-1307, added 1947, ch. 269, sec. 7, p. 793; am. 1949, ch. 144, sec. 7, p. 252; am. 1976, ch. 207, sec. 1, p. 754; am. 1998, ch. 1, sec. 7, p. 8.]

72-1308

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1309

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1309. Commission. Commission means the industrial commission. History: [72-1309, added 1947, ch. 269, sec. 9, p. 793; am. 1949, ch. 144, sec. 9, p. 252; am. 1998, ch. 1, sec. 9, p. 8.]

72-1310

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1310. Bonus payment. Bonus payment means wages paid for employment by an employer which are either: (1) Additional remuneration for meritorious service and not customarily paid to his employees at regular payroll intervals; or (2) Additional remuneration based upon production, length of service, or profits, which at the time paid covers service rendered in two (2) or more calendar quarters. Bonus payments shall be reported by employers as prescribed by rule. History: [72-1310, added 1947, ch. 269, sec. 10, p. 793; am. 1949, ch. 144, sec. 10, p. 252; am. 1951, ch. 104, sec. 1, p. 233; am. 1998, ch. 1, sec. 10, p. 8.]

72-1311

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1311. Calendar quarter. Calendar quarter means the period of three (3) consecutive calendar months ending on March 31, June 30, September 30, and December 31, in each year. History: [72-1311, added 1947, ch. 269, sec. 11, p. 793; am. 1949, ch. 144, sec. 11, p. 252; am. 1951, ch. 104, sec. 2, p. 233; am. 1998, ch. 1, sec. 11, p. 9.]

72-1311A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1311A. COMPELLING PERSONAL CIRCUMSTANCES. (1) Compelling personal circumstances, for the purpose of section 72-1366 (4), Idaho Code, means: (a) The serious illness, necessary treatment by a health care provider, death, or funeral of an immediate family member; (b) The wedding of the claimant or an immediate family member; (c) The birth of the claimant’s child; (d) Sincerely held religious beliefs that do not allow working on a certain day; (e) Travel not exceeding twenty-four (24) hours necessary to obtain essential goods and services not available in the claimant’s locality; or (f) Required service for jury duty or attendance at court proceedings or depositions pursuant to a lawfully issued subpoena. (2) For purposes of this section, immediate family member means a claimant’s spouse, child, foster child, parent, brother, sister, grandparent, grandchild, or the same relation by marriage. History: [72-1311A, added 2025, ch. 29, sec. 6, p. 108.]

72-1312

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1312. Compensable week. Compensable week means a week of unemployment, all of which occurred within the benefit year, for which an eligible claimant is entitled to benefits and during which: (1) The claimant had either no work or less than full-time work; and (2) No benefits have been paid to the claimant; and (3) The claimant complied with all of the personal eligibility conditions of section 72-1366 , Idaho Code; and (4) The total wages payable to the claimant for less than full-time work performed in such week amounted to less than one and one-half (1 1/2) times his weekly benefit amount; provided however, that any benefits which a claimant receives for any week shall be reduced by: (a) An amount equal to the amount received as pension, retirement pay, annuity, or any other similar payment which is based on the previous work of such individual which is reasonably attributable to such week, if the payment is made under a plan maintained or contributed to by the base period employer and the claimant has made no contributions to the plan; (b) An amount equal to temporary disability benefits received under a worker’s compensation law of any state or under a similar law of the United States; and (5) All of which occurred after a waiting week as defined in section 72-1329 , Idaho Code. History: [72-1312, added 1947, ch. 269, sec. 12, p. 793; am. 1949, ch. 144, sec. 12, p. 252; am. 1961, ch. 298, sec. 1, p. 539; am. 1967, ch. 117, sec. 3, p. 233; am. 1980, ch. 256, sec. 1, p. 667; am. 1990, ch. 353, sec. 1, p. 946; am. 1998, ch. 1, sec. 12, p. 9.; am. 2010, ch. 183, sec. 1, p. 377.]

72-1312A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1312A. corporate officer — employment. (1) A bona fide corporate officer meeting the requirements of section 72-1352A , Idaho Code, whose claim for benefits is based on any wages with a corporation in which the corporate officer or a family member of the corporate officer has an ownership interest shall be: (a) Not unemployed and thus ineligible for benefits in any week during the corporate officer’s term of office with the corporation, even if wages are not being paid. (b) Unemployed in any week the corporate officer is not employed by the corporation for a period of indefinite duration because of circumstances beyond the control of the corporate officer or a family member of the corporate officer with an ownership interest in the corporation, and the period of unemployment extends at least through the corporate officer’s benefit year end date. If at any time during the benefit year the corporate officer resumes or returns to work for the corporation, it shall be a rebuttable presumption that the corporate officer’s unemployment was due to circumstances within the corporate officer’s control or the control of a family member with an ownership interest in the corporation, and all benefits paid to the corporate officer during the benefit year shall be considered an overpayment for which the corporate officer shall be liable for repayment. (2) For purposes of this section, family member is a person related by blood or marriage as parent, stepparent, grandparent, spouse, brother, sister, child, stepchild, adopted child or grandchild. (3) Circumstances beyond a corporate officer’s control or the control of a family member with an ownership interest in the corporation are circumstances that last through the corporate officer’s benefit year end date and include, without limitation, the following: (a) Unemployment due to the corporate officer’s removal from the corporation under circumstances that satisfy the personal eligibility conditions of section 72-1366 , Idaho Code; (b) Unemployment due to dissolution of the corporation; or (c) Unemployment due to the sale of the corporation to an unrelated third party. History: [72-1312A, added 2011, ch. 82, sec. 1, p. 173; am. 2025, ch. 29, sec. 7, p. 108.]

72-1313

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1313. Computation date. Computation date means the June 30 immediately prior to the calendar year for which a covered employer’s taxable wage rate is effective. History: [72-1313, added 1947, ch. 269, sec. 13, p. 793; am. 1949, ch. 144, sec. 13, p. 252; am. 1951, ch. 236, sec. 2, p. 482; am. 1963, ch. 314, sec. 1, p. 841; am. 1965, ch. 170, sec. 1, p. 331; am. 1967, ch. 117, sec. 4, p. 233; am. 1991, ch. 119, sec. 1, p. 248; am. 1998, ch. 1, sec. 13, p. 10.]

72-1314

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1314. Contributions. Contributions means the payments required to be paid into the employment security fund by any covered employer pursuant to sections 72-1349 through 72-1353 , Idaho Code. History: [72-1314, added 1947, ch. 269, sec. 14, p. 793; am. 1949, ch. 144, sec. 14, p. 252; am. 1976, ch. 207, sec. 2, p. 754; am. 1980, ch. 264, sec. 1, p. 683; am. 1998, ch. 1, sec. 14, p. 10.]

72-1315

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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)ormoreor,forsomeportionofadayineachoftwenty(20)differentcalendarweeks,whetherornotconsecutive,ineitherthecurrentorprecedingcalendaryear,employedatleastone(1)individual,irrespectiveofwhetherthesameindividualwasinemploymentineachsuchday.Forpurposesofthissubsectionthereshallnotbetakenintoaccountanywagespaidto,orinemploymentof,anemployeeperformingdomesticservicesreferredtoinparagraph(h)ofthissubsection.(b)Allindividualsperformingserviceswithinthisstateforanemployerwhomaintainstwo(2)ormoreseparateestablishmentswithinthisstateshallbedeemedtobeperformingservicesforasingleemployer.(c)Eachindividualengagedtoperformorassistinperformingtheworkofanypersonintheserviceofanemployershallbedeemedtobeemployedbysuchemployerforallthepurposesofthischapter,whethersuchindividualwasengagedorpaiddirectlybysuchemployerorbysuchperson,providedtheemployerhadactualorconstructiveknowledgeofthework.(d)Anyemployer,whetherornotanemployeratthetimeofacquisition,whoacquirestheorganization,trade,orbusinessorsubstantiallyalltheassetsthereofofanotherwhoatthetimeofsuchacquisitionwasacoveredemployer.(e)Inthecaseofagriculturallabor,anypersonwho:(i)Duringanycalendarquarterinthecalendaryearortheprecedingcalendaryearpaidwagesincashoftwentythousanddollars($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

72-1315A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1315A. Cost reimbursement employer. Cost reimbursement employer means a covered employer who is eligible and elects to reimburse the fund for proportionate benefit costs in lieu of contributions as provided in sections 72-1349A and 72-1349B , Idaho Code. History: [72-1315A, added I.C., sec. 72-1315A, as added by 1971, ch. 142, sec. 3, p. 595; am. 1975, ch. 126, sec. 1, p. 259; am. 1980, ch. 264, sec. 2, p. 683; am. 1998, ch. 1, sec. 16, p. 11.]

72-1316

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1316. Covered employment. (1) Covered employment means an individual’s entire service performed by him for wages or under any contract of hire, written or oral, express or implied, for a covered employer or covered employers. Unless expressly exempted, services performed by corporate officers are considered services in employment and are covered for purposes of this chapter. (2) Notwithstanding any other provision of state law, services shall be deemed to be in covered employment if a tax is required to be paid or was required to be paid the previous year on such services under the federal unemployment tax act or if the director determines that such services are required to be covered under this chapter as a condition for full tax credit against the tax imposed by the federal unemployment tax act. (3) Services covered by an election pursuant to section 72-1352 , Idaho Code, and services covered by an election approved by the director pursuant to section 72-1344 , Idaho Code, shall be deemed to be covered employment during the effective period of such election. (4) Services performed by an individual for remuneration shall, for the purposes of the employment security law, be covered employment unless it is shown: (a) That the worker has been and will continue to be free from control or direction in the performance of his work, both under his contract of service and in fact; and (b) That the worker is engaged in an independently established trade, occupation, profession, or business. (5) Covered employment shall include an individual’s entire service, performed within or both within and without this state: (a) If the service is localized in this state; or (b) If the service is not localized in any state but some of the service is performed in this state, and: (i) The individual’s base of operations or the place from which such service is directed or controlled is in this state; or (ii) The individual’s base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this state. (c) Service shall be deemed to be localized within a state if: (i) The service is performed entirely within such state; or (ii) The service is performed both within and without such state, but the service performed without such state is incidental, temporary or transitory in nature or consists of isolated transactions, as compared to the individual’s service within the state. (d) Covered employment shall include an individual’s service, wherever performed within the United States, or Canada, if: (i) Such service is not covered under the unemployment compensation law of any other state, the Virgin Islands, or Canada; and (ii) The place from which the service is directed or controlled is in this state. (6) Covered employment shall include the services o

72-1316A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1316A. Exempt employment. Exempt employment means service performed: (1) By an individual in the employ of his spouse or child. (2) By a person under the age of twenty-one (21) years in the employ of his father or mother. (3) By an individual under the age of twenty-two (22) years who is enrolled as a student in a full-time program at an accredited nonprofit or public education institution for which credit at such institution is earned in a program that combines academic instruction with work experience. This subsection shall not apply to service performed in a program established at the request of an employer or group of employers. (4) In the employ of the United States government or an instrumentality of the United States exempt under the constitution of the United States from the contributions imposed by this chapter. (5) In the employ of a governmental entity in the exercise of duties: (a) As an elected official; (b) As a member of a legislative body, or a member of the judiciary, of a state or political subdivision thereof; (c) As a member of the state national guard or air national guard; (d) As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency; (e) In a position that, pursuant to the laws of this state, is designated as: (i) a major nontenured policymaking or advisory position; or (ii) a policymaking or advisory position that ordinarily does not require more than eight (8) hours per week; or (f) As an election official or election worker, including but not limited to a poll worker, an election judge, an election clerk or any other member of an election board, if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than one thousand dollars ($1,000). (6) By an inmate of a correctional, custodial or penal institution, if such services are performed for or within such institution. (7) In the employ of: (a) A church or convention or association of churches; or (b) An organization that is operated primarily for religious purposes and that is operated, supervised, controlled, or principally supported by a church, or convention or association of churches; or (c) In the employ of an institution of higher education, if it is devoted primarily to preparation of a student for the ministry or training candidates to become members of a religious order; or (d) By a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order. (8) By a program participant in a facility that provides rehabilitation for individuals whose earning capacity is impaired by age, physical or mental limitation, or injury or provides remunerative work for individuals who, because of their impaired physical or

72-1316B

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1316B. FULL-TIME EMPLOYMENT. Full-time employment exists where a claimant works what are customarily considered full-time hours for a week for that industry or where the earnings are more than one and one-half (1 1/2) times the claimant’s weekly benefit amount. History: [72-1316B, added 2025, ch. 29, sec. 11, p. 114.]

72-1317

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1317. Cut-off date. September 30 immediately following the computation date is designated as the cut-off date for experience rating purposes. History: [72-1317, added 1947, ch. 269, sec. 17, p. 793; am. 1949, ch. 144, sec. 17, p. 252; am. 1951, ch. 236, sec. 3, p. 482; am. 1998, ch. 1, sec. 20, p. 16.]

72-1318

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1318. Director — Department. Director means the director of the department of labor, the individual appointed pursuant to section 59-904 , Idaho Code. Department means the department of labor. History: [72-1318, added 1947, ch. 269, sec. 18, p. 793; am. 1949, ch. 144, sec. 18, p. 252; am. 1976, ch. 141, sec. 1, p. 517; am. 1998, ch. 1, sec. 21, p. 17; am. 2004, ch. 346, sec. 11, p. 1036; am. 2007, ch. 360, sec. 7, p. 1065.]

72-1318A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1318A. Decision. Decision means any written ruling made by the department’s appeals bureau pursuant to section 72-1368 (6), Idaho Code, or the commission pursuant to section 72-1368 (7), Idaho Code. History: [72-1318A, added 2010, ch. 114, sec. 1, p. 233.]

72-1318B

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1318B. determination, revised determination, redetermination OR special redetermination. Except for determinations made pursuant to section 72-1349A (3), Idaho Code, and section 72-1382 , Idaho Code, determination, revised determination, redetermination or special redetermination are written rulings by the department that include notice of appeal rights. History: [72-1318B, added 2010, ch. 114, sec. 2, p. 233.]

72-1319

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1319. Eligible employer. (1) Eligible employer means a covered employer who has completed a qualifying period as defined in subsection (2) of this section and who has filed all payroll reports required, has paid, on or before the cutoff date, all contributions and penalties due, and has established a record of accumulated contributions in excess of benefits charged to his account. For the purposes of this section, delinquencies of a minor nature may be disregarded if the director is satisfied that such covered employer has acted in good faith and that forfeiture of a reduced taxable wage rate because of such minor delinquency would be inequitable. (2) Qualifying period shall be the period of three (3) consecutive years ending on the computation date in which, during all of said years, the employer shall be subject to the requirements of this chapter, except that a new employer shall have a qualifying period of one (1) year ending on the computation date in which, during all of said year, the employer shall be subject to the requirements of this chapter. (3) Any employer who ceases to have covered employment for a period of six (6) consecutive quarters or more shall complete another qualifying period to be eligible for consideration for a reduced contribution rate. History: [72-1319, added 1947, ch. 269, sec. 19, p. 793; am. 1949, ch. 144, sec. 19, p. 252; am. 1951, ch. 236, sec. 4, p. 482; am. 1955, ch. 18, sec. 2, p. 20; am. 1957, ch. 158, sec. 1, p. 274; am. 1963, ch. 314, sec. 2, p. 841; am. 1967, ch. 117, sec. 6, p. 233; am. 1991, ch. 119, sec. 2, p. 249; am. 1998, ch. 1, sec. 22, p. 17; am. 2021, ch. 243, sec. 2, p. 752; am. 2025, ch. 29, sec. 12, p. 114.]

72-1319A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1319A. Deficit employer. Deficit employer means a covered employer who has established a record of accumulated benefits charged to his account in excess of his accumulated contributions paid as of the cut-off date. History: [72-1319A, added 1963, ch. 314, sec. 3, p. 841; am. 1998, ch. 1, sec. 23, p. 18.]

72-1319B

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1319B. Taxable wage rate. Taxable wage rate means the numerical values calculated in accordance with section 72-1350 , Idaho Code, for the purpose of establishing contribution rates, training tax rates and reserve tax rates for covered employers. History: [72-1319B, added 1991, ch. 119, sec. 3, p. 249; am. 1996, ch. 415, sec. 1, p. 1378; am. 1998, ch. 1, sec. 24, p. 18; am. 2005, ch. 5, sec. 3, p. 8.]

72-1320

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1320. Crew leader. Crew leader means an individual who: (1) Furnishes individuals to perform agricultural labor for any other person; (2) Pays (either on his behalf or on behalf of such other person) the individuals so furnished by him for the agricultural labor performed by them; and (3) Has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person. History: [72-1320, added 1977, ch. 179, sec. 7, p. 476; am. 1998, ch. 1, sec. 25, p. 18.]

72-1321

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1322

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1322A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1322A. Hospital. Hospital means any institution which has been licensed by, certified, or approved by the state board of health and welfare as a hospital. History: [72-1322A, added 1971, ch. 142, sec. 6, p. 595; am. 1998, ch. 1, sec. 28, p. 18.]

72-1322B

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1322B. Educational institution. Educational institution means: (1) An institution of higher education which: (a) Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; and (b) Is authorized to provide a program of education beyond high school; and (c) Provides an educational program for which it awards a bachelor’s or higher degree, or provides a program which is acceptable for full credit toward such a degree, or a program of training to prepare students for gainful employment in a recognized occupation. (2) A primary or secondary school which provides education from preschool and kindergarten through grade twelve (12). History: [72-1322B, added I.C., sec. 72-1322B, as added by 1971, ch. 142, sec. 7, p. 595; am. 1977, ch. 179, sec. 8, p. 476, am. 1978, ch. 112, sec. 3, p. 238; am. 1998, ch. 1, sec. 29, p. 18.]

72-1322C

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1322C. Governmental entity. Governmental entity means this state or any of its instrumentalities, political subdivisions, or districts of whatever type or nature including, but not limited to, school districts, cities, counties, taxing districts, or other entities, as well as any instrumentality of one (1) or more of the foregoing or that is jointly owned by this state or a political subdivision thereof and one (1) or more other states or political subdivisions of this or other states, if service for any such governmental entity is excluded from employment as defined in the federal unemployment tax act, 26 U.S.C. 3306(c)(7). History: [72-1322C, added 1978, ch. 112, sec. 5, p. 239; am. 1998, ch. 1, sec. 30, p. 19.]

72-1322D

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1322D. Nonprofit organization. Nonprofit organization means a religious, charitable, educational, or other organization which is described in section 501(c)(3) of the federal internal revenue code and which is exempt from tax under section 501(a) of such code. History: [72-1322D, added 1998, ch. 1, sec. 31, p. 19.]

72-1323

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1323A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1323A. KNOWINGLY DEFINED. As used in this chapter, knowing or knowingly means having actual knowledge of or acting with deliberate ignorance of, or reckless disregard for, the prohibition involved. History: [72-1323A, added 2025, ch. 28, sec. 1, p. 87.]

72-1324

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1324. Payroll. Payroll means the amount of wages, as defined in section 72-1328 , Idaho Code, paid by a covered employer for covered employment. History: [72-1324, added 1947, ch. 269, sec. 24, p. 793; am. 1949, ch. 144, sec. 24, p. 252; am. 1998, ch. 1, sec. 33, p. 20.]

72-1325

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1325. Person. Person means any individual and any other entity recognized by Idaho law, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor of any of the foregoing, or the legal representative of a deceased person. History: [72-1325, added 1947, ch. 269, sec. 25, p. 793; am. 1949, ch. 144, sec. 25, p. 252; am. 1998, ch. 1, sec. 34, p. 20.]

72-1326

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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

72-1327

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1327. State. State includes, in addition to the states of the United States of America, the District of Columbia, the Dominion of Canada, the Commonwealth of Puerto Rico, and the Virgin Islands. History: [72-1327, added 1947, ch. 269, sec. 27, p. 793; am. 1949, ch. 144, sec. 27, p. 252; am. 1965, ch. 170, sec. 2, p. 331; am. 1977, ch. 179, sec. 10, p. 477; am. 1998, ch. 1, sec. 36, p. 20.]

72-1327A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1327A. Valid claim. (1) Valid claim means any application for benefits for a compensable week that is found to be eligible as provided in section 72-1367 , Idaho Code, and that has been filed in accordance with this chapter and such rules as the director may prescribe. (2) To be a valid claim for benefits, a claim must be filed during: (a) A week of no work; (b) A week of less than full-time work in which the total wages payable to the claimant for work performed in such week amount to less than one and one-half (1 1/2) times the claimant’s weekly benefit amount; or (c) A week in which the claimant is separated from employment. History: [72-1327A, added 1967, ch. 117, sec. 7, p. 233; am. 1998, ch. 1, sec. 37, p. 20; am. 2025, ch. 29, sec. 14, p. 115.]

72-1328

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1328. Wages. (1) Wages shall include all remuneration, or the cash value of all remuneration in a medium other than cash, for personal services performed or to be performed, from whatever source, including, without limitation: (a) Hourly and salaried earnings, commissions, bonuses, draws, distributions, dividends, and any other forms or types of payments if paid in exchange for services; (b) Bonuses, prizes, and gifts given to an employee in recognition of services, sales, or production; (c) Commissions for past services in covered employment; (d) Remuneration paid to corporate officers in exchange for services performed or to be performed for or on behalf of the corporation; (e) Salary advances against commissions; (f) All forms of profit sharing for services rendered unless specifically exempt under this chapter; (g) Excess travel or employer business allowances over actual expense, or over the federal allowance per diem rate for the area of travel, unless returned to the employer; (h) Vacation or idle-time pay, no matter when paid; (i) Personal expense reimbursement, such as clothing, family expenses, and rent; (j) All tips received while performing services in covered employment totaling twenty dollars ($20.00) or more in a month, which are reported in writing to the employer as required under federal law; and (k) Any employer contribution under a qualified cash or deferred agreement as defined in 26 U.S.C. 401(k) to the extent such contribution is not included in gross income by reason of 26 U.S.C. 402(a)(8). (2) The term wages shall not include: (a) Payments (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to or on behalf of an individual or any of his dependents under a plan established by an employer that makes provision generally for individuals performing service for him (or for such individuals generally and their dependents) or for a class or classes of such individuals (or for a class or classes of such individuals and their dependents) on account of: (i) sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this subparagraph shall exclude from the term wages only payments received under a worker’s compensation law), or (ii) medical or hospitalization expenses in connection with sickness or accident disability, or (iii) death; (b) Payments on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to or on behalf of an individual performing services for him after the expiration of six (6) calendar months following the last calendar month in which the individual performed services for such employer; (c) Payments made by an employer to or on behalf of an individual performing services for him or his bene

72-1328A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1328A. BOARD, LODGING, AND MEALS. (1) When board, lodging, meals, or any other payment-in-kind comprise, in whole or in part, an employee’s wages, the value of such board, lodging, or other payment shall be determined as follows: (a) If a cash value is agreed upon in any contract of hire, the amount so agreed upon shall be used if it is a reasonable fair market value. If there is no agreement or if the contract of hire states an amount less than a reasonable fair market value, the department shall determine the reasonable fair market value to be used. (b) The value of meals and lodging furnished by an employer to the employee shall not be included in the employee’s gross income when furnished on the employer’s business premises for the employer’s convenience and, in the case of lodging but not meals, the employees are required to accept the lodging in order to properly perform their duties and as a condition of their employment. (c) In order to exclude the value of lodging from an employee’s gross wages, the employer must show that the wages paid to the employee for services performed meet the prevailing wage for those services. If the employer’s records do not show or establish that the employee received the prevailing wage for services performed, then the reasonable fair market value of the lodging shall be included as wages in the employee’s gross income. (2) Meals or lodging furnished shall be considered for the employer’s convenience if the employer has a substantial business reason other than providing additional remuneration to the employee. A statement that the meals or lodging are not intended as remuneration is not sufficient to establish that either meals or lodging are furnished for the employer’s convenience. (3) In the case of employees who receive remuneration in the form of subsistence, such as groceries, staples, and fundamental shelter, the reasonable fair market value of such subsistence shall be determined by the department. History: [72-1328A, added 2025, ch. 29, sec. 16, p. 117.]

72-1329

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1329. Waiting week. Waiting week means the first week of a benefit year that meets the criteria for a compensable week in section 72-1312 (1) through (4), Idaho Code, but for which no benefits will be paid to the claimant. Every claimant shall have a waiting week each benefit year. History: [72-1329, added 1947, ch. 269, sec. 29, p. 793; am. 1949, ch. 144, sec. 29, p. 252; am. 1955, ch. 18, sec. 4, p. 20; am. 1963, ch. 316, sec. 3, p. 864; am. 1965, ch. 170, sec. 3, p. 331; am. 1981, ch. 168, sec. 2, p. 300; am. 1998, ch. 1, sec. 39, p. 21.]

72-1330

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1330A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1330A. WILLFUL DEFINED. (1) As used in this chapter, willful or willfully means the making of a statement where: (a) The person knew the statement to be false or acted with deliberate ignorance of, or reckless disregard for, the truth of the matter; or (b) The person failed to disclose a material fact that the person knew or should have known was required to be disclosed. (2) To be willful, an act must be intentional, not accidental. No proof of specific intent to defraud or violate the law is required. History: [72-1330A, added 2025, ch. 28, sec. 2, p. 87.]

72-1330B

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1330A [72-1330B]. WORKPLACE MISCONDUCT. (1) Workplace misconduct means conduct in connection with employment that willfully disregards the employer’s interest, willfully violates the employer’s reasonable rules, or disregards a standard of behavior that the employer has a right to expect of its employees. (2) A claimant’s conduct disregards a standard of behavior the employer has a right to expect of its employees when the conduct falls below the standard of behavior expected by the employer and the employer’s expectation was objectively reasonable. There is no requirement that the claimant’s conduct be willful, intentional, or deliberate. The claimant’s subjective state of mind is not a relevant factor in determining workplace misconduct pursuant to this subsection. (3) An employer’s expectation shall be considered objectively reasonable when it is communicated to the employee or flows naturally from the employment relationship. An expectation that flows naturally need not be communicated to an employee to be considered objectively reasonable. (4) Mere inefficiency, unsatisfactory conduct, inadvertencies, isolated instances of ordinary negligence, good faith errors in judgment or discretion, or failure to meet the performance expectations of the employer because of inability or incapacity shall not be considered misconduct connected with employment. (5) Except as provided in section 72-1366 (5), Idaho Code, conduct involving personal, nonjob-related behavior occurring outside the workplace shall not be considered workplace misconduct in connection with employment. History: [72-1330A [72-1330B], added 2025, ch. 29, sec. 17, p. 118.]

72-1331

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1331. Administration. The employment security law shall be administered by the director, who shall be appointed by the governor. Any appointments made under this section shall be confirmed by the state senate. History: [72-1331, added 1947, ch. 269, sec. 31, p. 793; am. 1949, ch. 144, sec. 31, p. 252; am. 1951, ch. 104, sec. 5, p. 233; am. 1965, ch. 44, sec. 1, p. 67; am. 1974, ch. 16, sec. 2, p. 304; am. 1976, ch. 141, sec. 2, p. 517; am. 1996, ch. 421, sec. 1, p. 1409; am. 1998, ch. 1, sec. 41, p. 22.]

72-1332

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1332. Authority and duties of the commission. The commission is authorized to hear and decide matters appealed to it in accordance with the provisions of this chapter and the federal unemployment tax act. In addition to salaries paid from the industrial administration fund each member of the commission shall receive a salary to be paid from the employment security administration fund in an amount equal to one-half (1/2) of the salary paid from the industrial administration fund. Prior to the beginning of each fiscal year, the department and the commission shall negotiate an amount to be paid the commission to reimburse it for the cost of personal and nonpersonal services involved in hearing appeals as provided in section 72-1368 (6), Idaho Code. History: [72-1332, added 1947, ch. 269, sec. 32, p. 793; am. 1949, ch. 144, sec. 32, p. 252; am. 1951, ch. 104, sec. 6, p. 233; am. 1955, ch. 18, sec. 5, p. 20; am. 1955, ch. 198, sec. 2, p. 427; am. 1976, ch. 261, sec. 1, p. 881; am. 1980, ch. 256, sec. 2, p. 668; am. 1998, ch. 1, sec. 42, p. 22.]

72-1333

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1333. Department of labor — Authority and duties of the director. (1) The director shall administer the employment security law, chapter 13, title 72 , Idaho Code, the minimum wage law, chapter 15, title 44 , Idaho Code, the provisions of chapter 6, title 45 , Idaho Code, relating to claims for wages, the provisions of section 44-1812 , Idaho Code, relating to minimum medical and health standards for paid firefighters, the disability determinations service established pursuant to 42 U.S.C. 421, and shall perform such other duties relating to labor and workforce development as may be imposed by law. The director shall be the successor in law to the office enumerated in section 1, article XIII, of the constitution of the state of Idaho. The director shall have the authority to employ individuals, make expenditures, require reports, make investigations, perform travel and take other actions deemed necessary. The director shall organize the department of labor, which is hereby created and which shall, for the purposes of section 20, article IV, of the constitution of the state of Idaho, be an executive department of the state government. (2) The director shall have the authority pursuant to chapter 52, title 67 , Idaho Code, to adopt, amend, or rescind rules as deemed necessary for the proper performance of all duties imposed by law. (3) Subject to the provisions of chapter 53, title 67 , Idaho Code, the director is authorized and directed to provide for a merit system for the department covering all persons, except the director, the division administrators and two (2) exempt positions to serve at the pleasure of the director. (4) The director shall make recommendations for amendments to the employment security law and other laws the director is charged to implement as deemed proper. (5) The director shall have all the powers and duties as may have been or could have been exercised by predecessors in law, except those powers and duties granted and reserved to the director of the department of commerce in titles 39, 49 and 67, Idaho Code, and shall be the successor in law to all contractual obligations entered into by predecessors in law, except for those contracts of the department of commerce, or contracts pertaining to any power or duty granted and reserved to the director of the department of commerce in titles 39, 49 and 67, Idaho Code. (6) The director shall provide administrative support for the commission on human rights pursuant to section 67-5905 , Idaho Code. History: [72-1333, added 2007, ch. 360, sec. 8, p. 1065; am. 2008, ch. 97, sec. 1, p. 263; am. 2010, ch. 248, sec. 4, p. 638; am. 2018, ch. 47, sec. 2, p. 121; am. 2020, ch. 143, sec. 1, p. 437.]

72-1334

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1334. Publications. The director shall print for distribution to the public labor and workforce development information and any other material deemed relevant and shall furnish the same upon request. History: [72-1334, added 1947, ch. 269, sec. 34, p. 793; am. 1949, ch. 144, sec. 34, p. 252; am. 1998, ch. 1, sec. 44, p. 24.]

72-1335

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1335. Personnel. (1) The director is authorized to appoint, fix the compensation, and prescribe the duties and powers of such officers, employees, and other persons as may be necessary. The director may delegate to any such person such power and authority as he deems reasonable and proper for the effective administration of this chapter, and may, in the time, form and manner prescribed by chapter 8, title 59 , Idaho Code, bond persons handling moneys or signing checks hereunder, such bond to be paid from the employment security administration fund. (2) (a) Subject only to the provisions of this chapter and such rules as the director may prescribe, the director is authorized and directed to establish and maintain a group pension plan providing retirement, disability, and death benefits for employees of the department through the means of group contracts negotiated with an insurer, licensed and qualified to do business under the laws of the state of Idaho. (b) Employees covered by the plan shall include all employees (other than temporary and hourly-rated employees) who are in employee status with the department and whose employment commenced before October 1, 1980. (c) Credited service shall mean all service by employees in the employ of the department (exclusive of leaves without pay other than military leave) as follows: (i) Past service rendered prior to the effective date of the plan by employees; for this purpose prior service shall include service in any of the predecessor, component organizations thereof, as determined appropriate by the director on the effective date, and shall also include leave-of-absence for military service occurring within a period of otherwise continuous service in any such predecessor organizations. (ii) Future service rendered on and after said effective date. (iii) An employee of the department placed on loan or special duty with other governmental units may be deemed to be in credited service when the costs of continuing credited service are made reimbursable in accordance with an agreement approved by the director. (d) For each year of credited service each employee covered under the plan shall receive a monthly pension commencing upon retirement at or after age sixty-five (65) and continuing until death, of not less than one and one-half percent (1 1/2%) of monthly earnings, except that appropriate schedules and conditions for service retirement, early retirement, disability retirement, and contingency annuity options shall be included in the insurance plan. Notwithstanding any other provisions of this section to the contrary, the director is authorized and directed to negotiate with the insurer to invest any interest, dividends, earnings, or other moneys accruing to the funds financing the employees’ retirement program with the insurer to purchase additional retirement benefits. The purchase of said ad

72-1337

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1337. Records and reports. (1) Each employer that is a covered employer, as defined in section 72-1315 , Idaho Code, shall complete and submit to the director an Idaho business registration form within six (6) months of becoming a covered employer. (2) Each employer, including those who are not covered employers, shall keep accurate records, for such periods of time and containing such information as the director may prescribe for a period of five (5) years, including, without limitation: (a) The full name and home address of the worker; (b) The social security number of the worker; (c) The place of work within the state; (d) The date on which the worker was hired, rehired, or returned to work after a temporary or partial layoff; (e) The date on which the worker’s employment was terminated; (f) Whether the termination occurred by reason of: (i) The worker’s death; (ii) The voluntary action by the worker and the reason given by the worker; or (iii) Discharge by the employer and the reason for the discharge; (g) Wages paid for employment in each pay period and total wages for all pay periods ending each quarter for the year, showing separately: money wages, the cash value of other remuneration, and the amount of all bonuses or commissions; and (h) Amounts paid to a worker as an allowance or reimbursement for travel and employee business expenses and the amounts of such expenditures actually incurred and accounted for. (3) Employers that are liable to pay tax contributions, or that have elected a cost reimbursement option in lieu of tax contributions, shall submit quarterly contribution reports in the form or medium designated by the department. (4)(a) Each contribution shall be accompanied by an employer’s contribution report. All contribution reports shall be filed electronically with the department unless the employer has petitioned the department in writing for a waiver and the department has granted a waiver allowing the filing of a non-electronic contribution report. All contribution reports shall be in a form or medium prescribed and furnished or approved for such purpose by the department, giving such information as may be required, including the number of individuals employed and wages paid or payable to each. Every report must be signed, furnished, or acknowledged by the covered employer or on the employer’s behalf by a person who has personal knowledge of the facts stated therein and who has been authorized by the covered employer to submit the information. (b) Each employer shall report all wages paid for services in covered employment each calendar quarter. In the event a covered employer does not pay wages during a calendar quarter, the employer shall file a quarterly report indicating that no wages were paid. (c) The total wages and taxable wages shown on the contribution report to be used in computing contributions due shall

72-1338

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1339

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1339. Enforcement of subpoenas. Any subpoena issued pursuant to section 72-1338 , Idaho Code, may be enforced by the district courts of this state within the jurisdiction in which the inquiry is being conducted or within the jurisdiction in which the person to whom the subpoena was issued resides or conducts his business. The court shall have jurisdiction to hear the parties, determine the reasonableness of the subpoena, and set aside, modify, or enforce the subpoena by its order in accordance with the evidence. Any failure to obey such court order may be punished by the court as a contempt thereof. History: [72-1339, added 1947, ch. 269, sec. 39, p. 793; am. 1949, ch. 144, sec. 39, p. 252; am. 1998, ch. 1, sec. 49, p. 28.]

72-1340

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1340. Protection against self-incrimination. No person shall be excused from attending and testifying or from producing documentary evidence before the director, the commission, or an appeals examiner, or in obedience to the subpoena of any of them, on the ground that the testimony or documentary evidence required of him may tend to incriminate him or subject him to a penalty or forfeiture; but no individual shall be prosecuted or subjected to any penalty or forfeiture on account of any transaction, matter, or thing concerning which he is compelled, after having claimed his privilege against self-incrimination, to testify or produce documentary evidence except that the individual so testifying shall not be exempt from prosecution and punishment for perjury committed in so testifying. History: [72-1340, added 1947, ch. 269, sec. 40, p. 793; am. 1949, ch. 144, sec. 40, p. 252; am. 1998, ch. 1, sec. 50, p. 28.]

72-1341

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1341. Federal-state cooperation. (1) The director shall cooperate with the United States department of labor, and is directed to take such action as may be necessary to secure to Idaho all advantages under federal laws providing for federal-state cooperation in the administration of unemployment insurance laws, the reduction or prevention of unemployment, and the full development of the workforce resources of this state. The director shall cooperate with the United States department of labor with regards to the receipt or expenditure by this state of moneys granted under any federal acts and shall comply with the requirements of the United States department of labor in preparing reports and ensuring the correctness of the reports. (2) The director is authorized to make investigations, secure and transmit information, make available services and facilities and exercise other powers provided herein to facilitate the administration of any state or federal unemployment insurance or public employment service law. The director may utilize information, services and facilities made available to the state by any agency charged with the administration of an unemployment insurance or public employment service law. History: [72-1341, added 1947, ch. 269, sec. 41, p. 793; am. 1949, ch. 144, sec. 41, p. 252; am. 1949, ch. 272, sec. 2, p. 551; am. 1951, ch. 104, sec. 9, p. 233; am. 1965, ch. 170, sec. 4, p. 331; am. 1969, ch. 170, sec. 2, p. 504; am. 1998, ch. 1, sec. 51, p. 28.]

72-1342

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1342. Disclosure of information. (1) Employment security information, as defined in section 74-106 (7), Idaho Code, shall be exempt from disclosure as provided in chapter 1, title 74 , Idaho Code, except that such information may be disclosed as is necessary for the proper administration of programs under this chapter or may be made available to public officials for use in the performance of official duties subject to such restrictions and fees as the director may by rule prescribe. (2) The director shall by rule or department policy establish confidentiality and disclosure procedures to comply with the requirements of 20 CFR 603 and the provisions of chapter 1, title 74 , Idaho Code, including procedures that prescribe the form of written, informed consent by a person that is adequate for disclosure of employment security information pertaining to that person to a third party, as provided in section 74-106 (7), Idaho Code, and the security requirements and cost provisions that apply to such disclosures. History: [72-1342, added 1947, ch. 269, sec. 42, p. 793; am. 1949, ch. 144, sec. 42, p. 252; am. 1949, ch. 272, sec. 3, p. 551; am. 1951, ch. 104, sec. 10, p. 233; am. 1972, ch. 344, sec. 2, p. 998; am. 1977, ch. 179, sec. 11, p. 477; am. 1982, ch. 326, sec. 6, p. 813; am. 1990, ch. 213, sec. 109, p. 562; am. 1993, ch. 10, sec. 1, p. 30; am. 1998, ch. 1, sec. 52, p. 29; am. 2008, ch. 99, sec. 1, p. 270; am. 2015, ch. 141, sec. 195, p. 530; am. 2025, ch. 29, sec. 19, p. 121.]

72-1343

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1343. Preservation and destruction of records. (1) The director may make such summaries or reproductions of records in his custody in whatever form for the effective and economical preservation of the information contained therein, and such summaries or reproductions, duly authenticated, shall be admissible in any proceeding under this chapter if the original records would have been admissible. (2) The director may order the destruction or disposition of records in his custody if the preservation of such records is not necessary for the proper performance of his duties. History: [72-1343, added 1947, ch. 269, sec. 43, p. 793; am. 1949, ch. 144, sec. 43, p. 252; am. 1951, ch. 104, sec. 11, p. 233; am. 1998, ch. 1, sec. 53, p. 30.]

72-1344

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1344. Reciprocal arrangements and cooperation. (1) The director is authorized to enter into reciprocal arrangements with appropriate agencies of other states or of the federal government, or both, whereby: (a) An employer of an individual who customarily provides services for the employer in more than one (1) state may elect to have the services deemed performed entirely in one (1) state if the state is one in which: (i) any part of the individual’s services are performed, or (ii) the individual has his residence, or (iii) the employer maintains a place of business, provided the individual agrees with the election and the agency charged with the administration of such state’s unemployment insurance law approves it; (b) Potential rights to benefits accumulated under the unemployment insurance laws of the federal government may constitute the basis for the payment of benefits through a single appropriate agency under terms which the director finds will be fair to all affected interests and will not result in a substantial loss to the employment security fund; (c) The director shall participate in any wage combining plan that the secretary of labor may approve as provided in 26 U.S.C. 3304(a)(9)(B) of the federal unemployment tax act. Other arrangements outside the scope of the federal plan may be entered into if fair and reasonable provisions for reimbursement to the employment security fund for any benefits paid are included. Under such a plan, wages or services, upon the basis of which an individual may become entitled to benefits under an unemployment insurance law of another state or of the federal government, may be deemed to be wages for covered employment for the purpose of determining his rights to benefits under this chapter, and wages for covered employment, on the basis of which an individual may become entitled to benefits under this chapter, may be deemed to be wages or services on the basis of which unemployment insurance under the law of another state or of the federal government is payable; and (d) Contributions due under this act with respect to wages for covered employment shall for the purposes of sections 72-1354 through 72-1364 , Idaho Code, be deemed to have been paid to the employment security fund as of the date payment was made as contributions therefor under another state or federal unemployment insurance law. No such arrangement shall be entered into unless it contains provisions for reimbursement to the fund of such contributions as the director finds will be fair to all affected interests. (2) Reimbursements paid from the employment security fund pursuant to paragraph (c) of subsection (1) of this section shall be deemed to be benefits for the purposes of this chapter. The director is authorized to make and receive reimbursements to and from other state or federal agencies in accordance with arrangements entered

72-1345

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1345. State employment service. A state employment service shall be operated as part of the department. The director shall establish and maintain free public employment offices as may be necessary for the proper administration of this chapter, and for the purpose of performing the functions of the Wagner-Peyser Act, 29 U.S.C. 49. The provisions of said act are accepted by this state, and the department is designated the agency of this state for the purposes of said act. The department shall provide priority service for veterans in cooperation with the United States veterans employment service. History: [72-1345, added 1947, ch. 269, sec. 45, p. 793; am. 1949, ch. 144, sec. 45, p. 252; am. 1949, ch. 272, sec. 4, p. 551; am. 1951, ch. 104, sec. 12, p. 233; am. 1998, ch. 1, sec. 55, p. 32.]

72-1346

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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

72-1346A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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) Sub

72-1346B

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1346B. unemployment benefit bonds. (1) The Idaho housing and finance association, upon the request from and agreement with the director, may contract indebtedness and issue or cause to be issued unemployment benefit bonds or notes evidencing such indebtedness in conformity with chapter 62, title 67 , Idaho Code, for the benefit of the department when the director determines that the issuance of bonds for the repayment of federal advances under title XII of the social security act, 42 U.S.C. section 1321 et seq., will result in a savings to the state and to the state’s employers. (2) Until unemployment benefit bonds and notes as authorized in this section and chapter 62, title 67 , Idaho Code, have been paid in full, the following provisions shall apply: (a) In addition to the requirements of section 72-1347A , Idaho Code, within the employment security reserve fund there is created a bond principal payment account and a bond interest payment account. Fifty million dollars ($50,000,000)isherebyappropriatedtothebondprincipalpaymentaccountandtwentymilliondollars($20,000,000) is hereby appropriated to the bond interest payment account. Moneys in the bond principal payment account shall be used solely for the payment of bond and note principal and moneys in the bond interest payment account shall be used solely for the payment of bond and note interest and other amounts required for the unemployment benefit bonds or notes issued by the Idaho housing and finance association in accordance with this section and chapter 62, title 67 , Idaho Code. (b) Moneys in the bond principal payment account and the bond interest payment account are continuously appropriated in such amounts and at such times as, from time to time, shall be certified by the Idaho housing and finance association to the director, the state treasurer and the state controller as necessary for the payment of principal, interest and other amounts required for unemployment benefit bonds or notes issued by the Idaho housing and finance association in accordance with this section and chapter 62, title 67 , Idaho Code, which amounts shall be paid over as directed by the association. (c) Moneys paid out of the bond principal payment account for principal payments on unemployment benefit bonds or notes shall be repaid from the benefit account in the employment security fund, section 72-1346 (2), Idaho Code, out of revenue the department derives from employer contributions payable under sections 72-1349 and 72-1350 , Idaho Code. (d) Moneys paid out of the benefit account to the bond principal payment account as authorized in this section shall be made as soon as possible and in such amounts as deemed necessary by the director to provide funds for the appropriations contained herein to make subsequent principal payments on unemployment benefit bonds or notes when due. (e) At any

72-1347

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1347. Employment security administration fund. (1) There is established in the state treasury the Employment Security Administration Fund. All moneys deposited in said fund are perpetually appropriated to the director. Expenditures from the fund shall be in accordance with this chapter on the approval of the director and shall not require approval by the board of examiners, and shall not lapse at any time or be transferred to any other fund, except that the director may establish a revolving fund for the purpose of paying current cash items in connection with administrative expenses. All moneys in this fund which are received from the federal government shall be expended solely for the purposes and in the amounts found necessary by the secretary, United States department of labor, for the proper and efficient administration of this chapter. The fund shall consist of all moneys appropriated by this state to this fund, all moneys received from the United States for this fund, all moneys received from any other source for such purpose, and any moneys received from the United States or any other state as compensation for services or facilities supplied to such agency, any amounts received pursuant to any surety bond or insurance policy or from other sources for losses sustained by the fund or by reason of damage to equipment or supplies purchased from moneys in such fund, and any proceeds realized from the sale or disposition of any such equipment or supplies. Such moneys shall be secured by the depository in which they are held as required by the general depository law of the state, chapter 1, title 57 , Idaho Code, and collateral pledged shall be maintained in a separate custody account. The state treasurer shall be liable on his official bond for the faithful performance of his duties in connection with the fund. (2) Reimbursement of fund. If any moneys received from the United States department of labor under title III of the social security act, are found by the United States department of labor to have been lost or expended for purposes other than, or in amounts in excess of, those found necessary by the United States department of labor for the proper administration of this chapter, such moneys shall be replaced by moneys in the state employment security administrative and reimbursement fund as provided in section 72-1348 , Idaho Code, but if the moneys therein are insufficient, the balance shall be replaced by moneys in the department of labor special administration fund, section 72-1347A (3), Idaho Code. History: [72-1347, added 1947, ch. 269, sec. 47, p. 793; am. 1949, ch. 144, sec. 47, p. 252; am. 1976, ch. 141, sec. 3, p. 518; am. 1998, ch. 1, sec. 58, p. 37.]

72-1347A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1347A. Employment security reserve fund — Special administration fund. (1) There is established in the state treasury a special trust fund, separate and apart from all other public funds of this state, to be known as the employment security reserve fund, hereinafter reserve fund. Except as provided herein, all proceeds from the reserve tax defined in subsection (2) of this section shall be paid into the reserve fund. The moneys in the reserve fund may be used by the director for loans to the employment security fund, section 72-1346 , Idaho Code, as security for loans from the federal unemployment insurance trust fund, and for the repayment of any interest-bearing advances, including interest, made under title XII of the social security act, 42 U.S.C. 1321 through 1324, and shall be available to the director for expenditure in accordance with the provisions of this section. The state treasurer shall be the custodian of the reserve fund and shall invest said moneys in accordance with law. The state treasurer shall disburse the moneys from the reserve fund in accordance with the directions of the director. (2) A reserve tax is imposed on all covered employers required to pay contributions pursuant to section 72-1350 , Idaho Code, except deficit-rated employers who have been assigned a taxable wage rate from deficit rate class six pursuant to section 72-1350 (8)(a), Idaho Code. The reserve tax shall be due and payable at the same time and in the same manner as contributions. If the reserve fund is less than one percent (1%) of state taxable wages in the penultimate year as of September 30 of the preceding calendar year, the reserve tax rate for all eligible, standard-rated and deficit-rated employers shall be equal to the taxable wage rate then in effect less the assigned contribution rate and training tax rate. The provisions of this chapter which apply to the payment and collection of contributions also apply to the payment and collection of the reserve tax, including the same calculations, assessments, method of payment, penalties, interest, costs, liens, injunctive relief, collection procedures and refund procedures. In the administration of the provisions of this section and the collection of the reserve tax, the director is granted all rights, authority, and prerogatives granted the director under the provisions of this chapter. Moneys collected from an employer delinquent in paying contributions and reserve taxes shall first be applied to pay any penalty and interest imposed pursuant to the provisions of this chapter and shall then be applied pro rata to pay delinquent contributions to the employment security fund, section 72-1346 , Idaho Code, and delinquent reserve taxes to the reserve fund pursuant to this section. Any interest and penalties collected pursuant to this subsection shall be paid into the state employment security admi

72-1348

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1348. State employment security administrative and reimbursement fund. (1) There is created in the state treasury the state employment security administrative and reimbursement fund. Notwithstanding the provisions of sections 72-1346 and 72-1347 , Idaho Code, the fund shall consist of: (a) All penalties and all interest on judgments or accounts secured by liens collected pursuant to the provisions of sections 72-1347A and 72-1354 through 72-1364 , Idaho Code, but only after such interest and penalties have been deposited in the clearing account and are thereafter transferred to this fund in such amounts as, in the discretion of the director, will leave a sufficient balance of interest and penalties in the clearing account to pay refunds; and (b) Reed act moneys appropriated for the purchase of land and buildings pursuant to section 72-1346 (5), Idaho Code. (2) Moneys referred to in subsection (1)(a) of this section are perpetually appropriated to the director and may be used upon written authorization of the board of examiners for any lawful purpose, including, but not limited to: (a) As a revolving fund to cover expenditures for which federal funds have been duly requested but not yet received, subject to reimbursement upon receipt of the federal funds; (b) For the payment of costs of administration including costs not validly chargeable against federal grants; (c) For the payment of refunds of penalties pursuant to section 72-1357 , Idaho Code; and (d) For the purchase of land and buildings for the purpose of providing office space for the department. (3) Moneys referred to in subsection (1)(b) of this section may be used by the department to acquire for and in the name of the state by term purchase agreement lands and buildings for office space for the department at such places as the director finds necessary. An agreement made for the purchase of premises pursuant to this subsection shall be subject to the approval of the attorney general as to form and title. Premises purchased pursuant to this section shall be used for the department or, if it is desirable to move the department, similar space will be furnished by the state to the department without further payment therefor by the United States. History: [72-1348, added 1947, ch. 269, sec. 48, p. 793; am. 1949, ch. 144, sec. 48, p. 252; am. 1951, ch. 235, sec. 3, p. 472; am. 1957, ch. 157, sec. 2, p. 267; am. 1998, ch. 1, sec. 61, p. 43; am. 2004, ch. 24, sec. 3, p. 36; am. 2018, ch. 47, sec. 5, p. 123.]

72-1349

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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

72-1349A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1349A. Financing of benefit payments by nonprofit organizations and governmental entities. (1) Benefits paid to employees of governmental entities and nonprofit organizations shall be financed in accordance with the provisions of this section. A group of such organizations or entities may elect, with the approval of the director, to act as a group in fulfilling the requirements of this chapter. (2) Liability for contributions and election of reimbursements. A nonprofit organization or governmental entity shall pay contributions under the provisions of section 72-1349 , Idaho Code, unless it elects, in accordance with this section, to pay to the director an amount equal to the full amount of regular benefits paid and the amount paid for extended benefits for which the department is not reimbursed by the federal government, for any reason including, but not limited to, payments made as a result of a determination or payments erroneously paid, or paid as a result of a determination of eligibility, which is subsequently reversed if said payment or any portion thereof was made as a result of wages earned in the employ of such organization or entity. Any sums recovered by the department from a claimant as a result of said payments shall be credited to the account of the nonprofit organization or governmental entity that reimbursed the fund for the payment of said benefits. Where such benefits are paid utilizing wages paid by two (2) or more employers, the portion of benefits to be repaid by the organization or entity shall be its proportionate share. This shall be computed on the basis of the relationship between wages utilized that were earned for services performed for such organization or entity and the total wages utilized in paying such benefits. (3) Any nonprofit organization or governmental entity may elect to become liable for payments in lieu of contributions, provided it files with the director a written notice of election not later than thirty (30) days prior to the beginning of any taxable year or within thirty (30) days after the date of the final determination that such organization or entity is subject to this chapter. Such election shall be effective for not less than two (2) full taxable years after the election is made, and will continue to be in effect until terminated. The organization or entity must file with the director a written notice of termination of such election not later than thirty (30) days prior to the beginning of the taxable year for which such termination shall first be effective. The director may, in his discretion, terminate an election as provided in this section or extend the period within which a notice of election or a notice of termination must be filed. The director shall notify each nonprofit organization and governmental entity of any determination he makes of its status as an employer and of the ef

72-1349B

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1349B. Financing of benefits payments by professional employers and their clients. (1) Financing of benefits for workers assigned by a professional employer to a nonprofit organization or a governmental entity shall be paid as provided in section 72-1349A , Idaho Code. Financing of benefits for workers assigned by a professional employer to any entity other than a nonprofit organization or governmental entity shall be made in accordance with the provisions of this section. (2) A professional employer organization shall fully comply with the requirements of chapter 24, title 44 , Idaho Code, in order to be eligible for any transfers of experience rating as allowed by this section. (3) In order to effect a transfer of a client’s experience rating into the experience rating of a professional employer organization, both the client and the professional employer organization shall jointly apply for the transfer of the experience rating within the same time frames as required of employers by section 72-1351 (5), Idaho Code, from the date of the contract entered into between the professional employer organization and the client required by section 44-2405 , Idaho Code. Failure to submit a timely joint request for transfer of experience rating shall result in the professional employer organization reporting wages for the client under the employer account number of the client. (4) In the event that a client and a professional employer organization jointly apply to transfer the experience rating of the client into that of the professional employer organization, the client’s entire experience rating and factors of experience rating shall be transferred into that of the professional employer organization, and no partial transfers of experience factors or the experience rating shall be allowed. (5) If some of the client’s workers are included in the professional employer organization arrangement and some are not included, and the professional employer organization and the client elect to report the workers included in the professional employer organization arrangement under the employer account number of the client, then only one (1) quarterly report shall be remitted to the department, which shall list or include all the client’s workers whether or not included in the professional employer organization arrangement. (6) If a client employer has employees, services, or employment, one (1) or more of which do not independently meet the coverage or threshold requirements necessary to constitute covered employment, such employees, services, or employment shall nonetheless be deemed to meet the coverage requirements of this chapter if, in combination with other employees, services, or employment of such other employees of the professional employer organization or any of its clients, such wages, services, or employees jointly meet coverage requirements. (7)

72-1349C

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1349C. Treatment of indian tribes. (1) In addition to the definition provided in section 72-1315 , Idaho Code, the term covered employer shall also include any Indian tribe for which service in covered employment is performed. (2) In addition to the definition provided in section 72-1316 , Idaho Code, the term covered employment shall also include service performed in the employ of an Indian tribe as defined in section 3306(u) of the federal unemployment tax act (FUTA), provided such service is excluded from employment as defined in FUTA solely by reason of section 3306(c)(7), FUTA, and is not otherwise excluded from covered employment under this chapter. For purposes of this section, the exemptions from covered employment in sections 72-1316A (5) and (9), Idaho Code, shall be applicable to services performed in the employ of an Indian tribe. (3) Benefits based on service in covered employment as that term is defined in this section, shall be payable in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other service under this chapter. (4) Indian tribes, or tribal units meaning subdivisions, subsidiaries or business enterprises wholly owned by such Indian tribe, subject to this chapter shall pay contributions under the same terms and conditions as all other covered employers unless the tribe elects to pay into the state unemployment fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe. (a) Indian tribes electing to make payments in lieu of contributions shall make such election in the same manner and under the same conditions as provided in section 72-1349A , Idaho Code, pertaining to nonprofit organizations and governmental entities subject to this chapter. Indian tribes shall determine if reimbursement for benefits paid will be elected by the tribe as a whole, by individual tribal units, or by combinations of individual tribal units. (b) Indian tribes or tribal units shall be billed for the full amount of benefits attributable to service in the employ of the Indian tribe or tribal unit on the same basis as other employing units that have elected to make payments in lieu of contributions. (c) At the discretion of the director, any Indian tribe or tribal unit that elects to become liable for payments in lieu of contributions may be required to obtain and deposit with the director a surety bond approved by the director. The amount of the bond shall be determined by the director based on the employing entity’s potential liability for benefit costs. Such bond shall be in force for a period of not less than two (2) years, and shall be renewed not less frequently than two (2) year intervals for as long as the Indian tribe or tribal unit continues to be liable for payments in lieu of contributions. The director may require adjustments to be

72-1350

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1350. Taxable wage base and taxable wage rates. (1) All remuneration for personal services as defined in section 72-1328 , Idaho Code, equal to the average annual wage in covered employment for the penultimate calendar year, rounded to the nearest multiple of one hundred dollars ($100) or the amount of taxable wage base specified in the federal unemployment tax act, whichever is higher, shall be the taxable wage base for purposes of this chapter. For the purpose of determining the taxable wage base under this chapter, the average annual wage is computed by dividing that calendar year’s total wages in covered employment, excluding state government and cost reimbursement employers, by the average number of workers in covered employment for that calendar year as derived from data reported to the department by covered employers. (2) Prior to December 31 of each year, the director shall determine the taxable wage rates for the following calendar year for all covered employers, except cost reimbursement employers, in accordance with this section. If the desired fund size multiplier set forth in subsection (3) of this section is revised with an effective date that is prior to January 1 of the following year, the director shall issue adjusted taxable wage rates as soon as practicable and in accordance with the revised multiplier’s effective date. Employers shall receive a credit against future taxes under this act for any overpayments resulting from tax payments made before the amended taxable wage rates are adjusted. (3) An average high-cost ratio shall be determined by calculating the average of the three (3) highest benefit cost rates in the twenty (20) year period ending with the preceding year. For the purposes of this section, the benefit cost rate is the total annual benefits paid, including the state’s share of extended benefits but excluding the federal share of extended benefits and cost-reimbursable benefits, divided by the total annual covered wages excluding cost-reimbursable wages. The resulting average high-cost ratio is multiplied by the desired fund size multiplier, and the result, for the purposes of this section, is referred to as the average high-cost multiple (AHCM). The desired fund size multiplier shall decrease from one and three-tenths (1.3) to one and two-tenths (1.2) on and after January 1, 2024. (4) The fund balance ratio shall be determined by dividing the actual balance of the employment security fund, section 72-1346 , Idaho Code, and the reserve fund, section 72-1347A , Idaho Code, on September 30 of the current calendar year by the wages paid by all covered employers in Idaho, except cost-reimbursement employers, in the preceding calendar year. (5) The base tax rate shall be determined as follows: (a) Divide the fund balance ratio by the AHCM; (b) Subtract the quotient obtained from the calculation in paragraph (a

72-1351

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1351. Experience rating and voluntary transfers of experience rating accounts. (1) Subject to the other provisions of this chapter, each eligible and deficit employer’s, except cost reimbursement employers, taxable wage rate shall be determined in the manner set forth in this subsection for each calendar year: (a)(i) Each eligible employer shall be given an experience factor which shall be the ratio of excess of contributions over benefits paid on the employer’s account since December 31, 1939, to his average annual taxable payroll rounded to the next lower dollar amount for the four (4) fiscal years immediately preceding the computation date, except that when an employer first becomes eligible, his experience factor will be computed on his average annual taxable payroll for the two (2) fiscal years or more, but not to exceed four (4) fiscal years, immediately preceding the computation date. The computation of such experience factor shall be to six (6) decimal places. (ii) Each deficit employer shall be given a deficit experience factor which shall be the ratio of excess of benefits paid on the employer’s account over contributions since December 31, 1939, to his average annual taxable payroll rounded to the next lower dollar amount for one (1) or more fiscal years, but not to exceed four (4) fiscal years, for which he had covered employment ending on the computation date; provided, however, that any employer who, on any computation date has a deficit experience factor for the period immediately preceding such computation date but who has filed all reports, paid all contributions and penalties due on or before the cutoff date, and has during the last four (4) fiscal years paid contributions at a rate of not less than the standard rate applicable for each such year and in excess of benefits charged to his experience rating account during such years, shall have any balance of benefits charged to his account, which on the computation date immediately preceding such four (4) fiscal years was in excess of contributions paid, deleted from his account, and the excess benefits so deleted shall not be considered in the computation of his taxable wage rate for the rate years following such four (4) fiscal years. For the rate year following such computation date, he shall be given the standard rate for that year. (iii) In the event an employer’s coverage has been terminated because he has ceased to do business or because he has not had covered employment for a period of four (4) years, and if said employer thereafter becomes a covered employer, he will be considered as though he were a new employer, and he shall not be credited with his previous experience under this chapter for the purpose of computing any future experience factor. (iv) Benefits paid to a claimant whose employment terminated because the claimant’s employer was called to active mili

72-1351A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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 singl

72-1351B

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1352

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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)ormorewithintheensuingtwo(2)calendarquarters;or(b)Asofthecloseofacalendaryear,itisfoundthatsuchcoveredemployerdidnotpayorbecomeliabletopayforservicesrenderedtohimincoveredemploymentwagesamountingtoonethousandfivehundreddollars($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.]

72-1352A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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. Rein

72-1353

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1353. Administrative determinations of coverage. (1) The director may, upon his own motion or upon application of any employer, make findings of fact and on the basis thereof determine whether such employer is a covered employer and whether services performed for or in connection with the business of such employer constitute covered employment. The determination shall become final unless, within fourteen (14) days after notice as provided in section 72-1368 (5), Idaho Code, an appeal is filed with the department setting forth the grounds for such appeal. Proceedings on appeal shall be had in accordance with the provisions of section 72-1361 , Idaho Code. (2) In making any determination with respect to whether the services performed by a worker are performed in covered employment, the director may, on the basis of the available evidence, determine that other workers performing similar services for the employer are similarly situated with respect to the coverage of said services under the provision of this chapter, and that such services constitute covered employment. (3) In any proceeding to determine whether an employer is a covered employer or whether services are performed in covered employment, it shall be the burden of the employer to prove that the employer is not a covered employer, that services were not performed in covered employment, or that workers are not similarly situated with respect to the coverage of their services. History: [72-1353, added 1947, ch. 269, sec. 53, p. 793; am. 1949, ch. 144, sec. 53, p. 252; am. 1965, ch. 203, sec. 2, p. 456; am. 1989, ch. 57, sec. 3, p. 81; am. 1998, ch. 1, sec. 69, p. 60; am. 2016, ch. 158, sec. 5, p. 439.]

72-1354

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1355

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1355. Collection by suit. (1) Civil actions in the district court may be brought to collect any amount due under the employment security law of this state or any other state or the federal government in the same manner provided by law for collection of debt. Any person found liable for any amount due under this chapter shall pay the costs of such action. No proceeding or action shall be maintained and no writ or process shall be issued by any court which has the purpose or effect of delaying the collection of any amounts due under this chapter or substituting any collection procedure for those prescribed in this chapter. (2) Any person who fails to comply with section 72-1349 or 72-1349A , Idaho Code, for a period of thirty (30) days or more may be enjoined by the district court of any county in which such person does business from carrying on his business while such delinquency continues. (3) All proceedings in the courts are to be brought by the director in the name of the state of Idaho. History: [72-1355, added 1947, ch. 269, sec. 55, p. 793; am. 1949, ch. 144, sec. 55, p. 252; am. 1998, ch. 1, sec. 71, p. 61.]

72-1355A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1355A. Contractors’ and principals’ liability for contributions. No covered employer which contracts with any contractor or subcontractor who is a covered employer under the provisions of this chapter shall make final payment to such contractor or subcontractor for any indebtedness due, until after the contractor or subcontractor has paid or has furnished a good and sufficient bond acceptable to the director for payment of contributions due, or to become due, in respect to personal services which have been performed by individuals for such contractor or subcontractor. Failure to comply with the provisions of this section shall render said covered employer directly liable for such contributions; and the director shall have all of the remedies of collection against said covered employer under the provisions of this chapter as though the services in question were performed directly for said covered employer. History: [72-1355A, added 1963, ch. 316, sec. 4, p. 864; am. 1998, ch. 1, sec. 72, p. 62.]

72-1356

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1356. Priorities. Where the assets of an employer subject to the provisions of this chapter are distributed by an order of court under Idaho law, including any receivership, assignment for the benefit of creditors, adjudication of insolvency, composition, administration of estates of decedents, or similar proceeding, amounts then or thereafter due under this chapter must be paid in full prior to all other unsecured claims except taxes, claims arising under the worker’s compensation act, and claims for wages of not more than two hundred fifty dollars ($250) to each claimant earned within four (4) months of the commencement of proceedings. In the case of such an employer’s adjudication of bankruptcy, judicially confirmed extension proposal or composition under the bankruptcy law, amounts then or thereafter due under this chapter are entitled to such priority as is now or may hereafter be granted under 11 U.S.C. 507. History: [72-1356, added 1947, ch. 269, sec. 56, p. 793; am. 1949, ch. 144, sec. 56, p. 252; am. 1998, ch. 1, sec. 73, p. 62.]

72-1357

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1357. Adjustments and refunds. (1) If any person shall make application for a refund or credit of any amounts paid under this chapter, the director shall, upon determining that such amounts or any portion thereof was erroneously collected, either allow credit therefor, without interest, in connection with subsequent payments, or shall refund from the fund in which the erroneous payment was deposited, without interest, the amount erroneously paid. (2) An employer submitting an erroneous report of employee wages resulting in payment of unearned unemployment insurance benefits shall have said benefit payments subtracted from any refund due that employer if such employer benefited from the unearned benefit payments. (3) No refund or credit shall be allowed unless an application therefor is made on or before whichever of the following dates is later: (a) One (1) year from the date on which such payment was made; or (b) Three (3) years from the last day of the calendar quarter with respect to which such payment was made. For a like cause and within the same period a refund may be so made, or credit allowed, on the initiative of the director. Nothing in this chapter shall be construed to authorize any refund or credit of moneys due and payable under the law and regulations in effect at the time such moneys were paid. (4) In the event that any application for refund or credit is rejected in whole or in part, a written notice of rejection shall be forwarded to the applicant. Within fourteen (14) days after notice as provided in section 72-1368 (5), Idaho Code, the applicant may appeal to the director for a hearing with regard to the rejection, setting forth the grounds for such appeal. Proceedings on the appeal shall be in accordance with the provisions of section 72-1361 , Idaho Code. (5) The department may on its own initiative refund or credit overpayments on employer accounts without written application by the employer. (6) The department may establish a value under which no delinquency, refund, or credit shall be maintained or issued on the account. History: [72-1357, added 1947, ch. 269, sec. 57, p. 793; am. 1949, ch. 144, sec. 57, p. 252; am. 1965, ch. 203, sec. 3, p. 456; am. 1976, ch. 207, sec. 6, p. 764; am. 1998, ch. 1, sec. 74, p. 63; am. 2016, ch. 158, sec. 6, p. 440; am. 2025, ch. 29, sec. 26, p. 135.]

72-1358

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1359

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1359. Jeopardy assessments. If the director determines that the collection of any amounts due from any covered employer under the provisions of this chapter will be jeopardized by delay, he may, whether or not the time prescribed by this chapter or any rules issued pursuant thereto for making reports and payments has expired, determine, on the basis of available information, the wages paid by such employer for covered employment and declare the amount due thereon immediately payable, and shall give written notice of such declaration to such employer. Any amounts, including penalty and interest, that are contained in such written declaration shall be subject to immediate seizure pursuant to section 72-1360A , Idaho Code, as well as through any other collection procedures allowed under law. Such jeopardy assessment shall become conclusive and binding upon the employer unless, within fourteen (14) days after notice as provided in section 72-1368 (5), Idaho Code, the employer files an appeal to the department setting forth grounds for such appeal. In such cases, the right of appeal shall be conditioned upon the payment of the amount declared to be due, less any amount already collected, or upon giving appropriate security to the director for the payment thereof. Proceedings on such appeals shall be in accordance with the provisions of section 72-1361 , Idaho Code. History: [72-1359, added 1947, ch. 269, sec. 59, p. 793; am. 1949, ch. 144, sec. 59, p. 252; am. 1965, ch. 203, sec. 5, p. 456; am. 1980, ch. 264, sec. 7, p. 691; am. 1991, ch. 119, sec. 8, p. 258; am. 1998, ch. 1, sec. 76, p. 64; am. 2005, ch. 5, sec. 11, p. 21; am. 2016, ch. 158, sec. 8, p. 441.]

72-1360

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1360. Liens. (1) Upon the failure of any person to pay any amount when due under this chapter, including the failure to repay overpayments as that term is defined in section 72-1369 , Idaho Code, the director may file with the office of the secretary of state, as provided in chapter 19, title 45 , Idaho Code, a notice of lien. (2) Upon delivery to the secretary of state, the notice of lien shall be filed and maintained in accordance with chapter 19, title 45 , Idaho Code. When such notice is duly filed, all amounts due shall constitute a lien upon the entire interest, legal or equitable, in any property of such person, real or personal, tangible or intangible, not exempt from execution, situated in the state. Such lien may be enforced by the director or by any sheriff of the various counties in the same manner as a judgment of the district court duly docketed and the amount secured by the lien shall bear interest at the rate of one and one-half (1 1/2) times the rate computed for judgments pursuant to section 28-22-104 (2), Idaho Code, in effect on January 1 of the year in which the lien is filed, rounded up to the nearest one-eighth percent (1/8%). The foregoing remedy shall be in addition to all other remedies provided by law. The amount of interest collected pursuant to this section may be compromised at the discretion of the director when such compromise is in the best interest of the department. (3) In any suit or action involving the title to real or personal property against which the state has a perfected lien, the state shall be made a party to such suit or action. History: [72-1360, added 1947, ch. 269, sec. 60, p. 793; am. 1949, ch. 144, sec. 60, p. 252; am. 1963, ch. 316, sec. 5, p. 864; am. 1976, ch. 191, sec. 2, p. 707; am. 1989, ch. 57, sec. 5, p. 82; am. 1997, ch. 205, sec. 6, p. 615; am. 1998, ch. 1, sec. 77, p. 64; am. 2005, ch. 5, sec. 12, p. 22.]

72-1360A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1360A. Collection of lien amounts. (1) In addition to all other remedies or actions provided by this chapter, it shall be lawful for the director or his agent to collect any amounts secured by liens created pursuant to this chapter by seizure and sale of the property of any person liable for such amounts who fails to pay the same within thirty (30) days from the mailing of notice and demand for payment thereof. (2) Property exempt from seizure shall be the same property as is exempt from execution under the provisions of chapter 6, title 11 , Idaho Code. (3) In exercising his authority under subsection (1) of this section, the director may levy, or by his warrant, authorize any of his representatives, a sheriff or deputy to levy upon, seize and sell any nonexempt property belonging to any person liable for the amounts secured by the lien. (4) When a warrant is issued by the department for the collection of any amount due pursuant to a lien authorized by this chapter, it shall be directed to any authorized representative of the department, or to any sheriff or deputy, and any such warrant shall have the same force and effect as a writ of execution. It may be levied and sale made pursuant to it in the same manner and with the same force and effect as a levy and sale pursuant to a writ of execution. Upon the completion of his services pursuant to said warrant, the sheriff or deputy shall receive the same fees and expenses as are provided by law for services related to a writ of execution. All such fees and expenses shall be an obligation of the person liable for the amounts due and shall be collected from such person by virtue of the warrant. Any warrant issued by the director shall contain, at a minimum, the name and address of the liable person; the nature of the underlying liability; the date the liability was incurred; the amount of the liability secured by the lien; the amount of any penalty, interest or other amount due under the lien; and the interest rate on the lien. (5) Whenever any property that is seized and sold by virtue of the foregoing provisions is not sufficient to satisfy the claim of the state for which seizure is made, any other property subject to seizure shall be seized and sold until the amount due from such person, together with all expenses, is fully paid. (6) All persons are required, on demand of a representative of the department, a sheriff or deputy acting pursuant to this chapter, to produce all documentary evidence and statements relating to the property or rights in the property subject to seizure. History: [72-1360A, added 1997, ch. 205, sec. 7, p. 617; am. 1998, ch. 1, sec. 78, p. 65.]

72-1361

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1361. Appeals to the department and to the commission. Upon appeal from a denial of a claim for refund or credit, determination of amounts due upon failure to report, determination of rate of contribution, determination of coverage, determination of chargeability, jeopardy determination, cost reimbursement determination, determination of mandatory transfer of experience rating, or determination of successor liability, the director may transfer the appeal directly to an appeals examiner pursuant to section 72-1368 (6), Idaho Code, or he may issue a redetermination affirming, reversing or modifying the initial determination. A redetermination shall become final unless, within fourteen (14) days after notice as provided in section 72-1368 (5), Idaho Code, an appeal is filed by an interested party with the department in accordance with the department’s rules. Appeal procedures shall be governed by the provisions of section 72-1368 (4), (6), (7), (8), (9) and (11), Idaho Code. The party appealing shall have the burden of proving each issue appealed by clear and convincing evidence. The provisions of the Idaho administrative procedure act, chapter 52, title 67 , Idaho Code, regarding contested cases and judicial review of contested cases are inapplicable to proceedings involving interested employers under this chapter. History: [72-1361, added 1947, ch. 269, sec. 61, p. 793; am. 1949, ch. 144, sec. 61, p. 252; am. 1961, ch. 294, sec. 2, p. 517; am. 1965, ch. 203, sec. 6, p. 456; am. 1989, ch. 57, sec. 6, p. 83; am. 1992, ch. 263, sec. 59, p. 818; am. 1998, ch. 1, sec. 79, p. 66; am. 2011, ch. 82, sec. 3, p. 174; am. 2016, ch. 158, sec. 9, p. 441.]

72-1362

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1362. Liability of successor. Any person, whether or not a covered employer, who acquires the organization, trade, or business or a substantial part of the assets thereof, from a covered employer, shall be liable, in an amount not to exceed the reasonable value of the organization, trade, business, or assets acquired, for any contributions or penalties due or accrued and unpaid by such covered employer, and the amount of such liability shall, in addition, be a lien against the property or assets so acquired which shall be prior to all other liens; provided, that the lien shall not be valid against one who acquires from the said predecessor any interest in the said property or assets in good faith, for value and without notice of the lien. The director shall, upon written request therefor, and with permission of the owner, furnish such prospective purchaser with a written statement of the amount of contributions and penalties due or accrued and unpaid by the said covered employer as of the date of such acquisition, and the amount of the liability of the successor or the amount of the said lien shall in no event exceed the liability disclosed by such statement. The foregoing remedies shall be in addition to all other existing remedies against the covered employer or his successor. Administrative determinations issued pursuant to this section shall become final unless, within fourteen (14) days after notice as provided in section 72-1368 (5), Idaho Code, an appeal is filed with the department in accordance with the department’s rules. Appeal proceedings shall be in accordance with the provisions of section 72-1361 , Idaho Code. History: [72-1362, added 1947, ch. 269, sec. 62, p. 793; am. 1949, ch. 144, sec. 62, p. 252; am. 1998, ch. 1, sec. 80, p. 67; am. 2016, ch. 158, sec. 10, p. 441.]

72-1364

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1365

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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 heari

72-1366

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1366. Personal eligibility conditions. The personal eligibility conditions of a benefit claimant are that: (1) The claimant shall have made a claim for benefits, provided all necessary information pertinent to eligibility, and demonstrated that he is eligible for benefits and not disqualified; except that in the case of discharges from employment, the employer shall have the burden of demonstrating the discharge was for workplace misconduct. (2) The claimant shall have registered for work and thereafter reported to a job service office or other agency in a manner prescribed by the director. (3) The claimant shall have met the minimum wage requirements in his base period as provided in section 72-1367 , Idaho Code. (4)(a) During the whole of any week with respect to which he claims benefits or credit to his waiting period, the claimant was: (i) Able to work; (ii) Available for suitable work; (iii) Actively seeking work by conducting no fewer than five (5) work search actions per week; provided, however, that no claimant shall be considered ineligible for failure to comply with the provisions of this paragraph if: 1. Such failure is due to a claimant’s illness or disability of no more than four (4) weeks that arises after filing a claim, provided that during such illness or disability, the claimant does not refuse or miss suitable work that would have provided wages greater than one-half (1/2) of the claimant’s weekly benefit amount; or 2. Such failure is due to compelling personal circumstances, provided that such failure does not exceed a minor portion of the claimant’s workweek and during which time the claimant does not refuse or miss suitable work that would have provided wages greater than one-half (1/2) of the claimant’s weekly benefit amount; and (iv) Living in a state, territory, or country that is included in the interstate benefit payment plan or that is a party to an agreement with the United States or the director with respect to unemployment insurance. (b) An action shall be considered an acceptable work search action pursuant to paragraph (a) of this subsection if it consists of one (1) or more of the following actions in any week: (i) Completing an online or in-person job search workshop; (ii) Completing a job search assessment, including but not limited to a personality, skills, or interests assessment; (iii) Completing career direction research or work such as a job search plan or job search counseling; (iv) Completing job search branding and marketing activities such as completing a resume, cover letter, master application, elevator pitch, LinkedIn profile, or uploading a completed resume to a job board allowing visibility to employers; (v) Completing an online or in-person mock interview; (vi) Taking a civil service exam; (vii) Submitting a resume to an employer; (viii) Completing and submitting a job application to an e

72-1367

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1367. Benefit formula. (1) To be eligible an individual shall have the minimum qualifying amount of wages in covered employment in at least one (1) calendar quarter of his base period, and shall have total base period wages of at least one and one-quarter (1 1/4) times his high quarter wages. The minimum qualifying amount of wages shall be determined each January 1 and shall equal fifty percent (50%) of the product of the state minimum wage, as defined by section 44-1502 , Idaho Code, multiplied by five hundred twenty (520) hours, rounded to the lowest multiple of twenty-six (26). (2) The weekly benefit amount shall be one twenty-sixth (1/26) of highest quarter wages except that it shall not exceed the applicable maximum weekly benefit amount. The maximum weekly benefit amount shall be established by the director, who shall determine the state average weekly wage paid by covered employers for the preceding calendar year and the maximum weekly benefit amount to be effective for new claims filed in the first full week of the following January and filed thereafter until a new maximum weekly benefit amount becomes effective under this subsection. The average weekly wage shall be computed by dividing the total wages paid in covered employment, including state government and cost reimbursement employers, for the preceding calendar year, as computed from data reported to the department by covered employers, by the monthly average number of workers in covered employment for the preceding calendar year and then dividing the resulting figure by fifty-two (52). The maximum weekly benefit amount shall be fifty-five percent (55%) of the state average weekly wage paid by covered employers for the preceding calendar year. (3) Any eligible individual shall be entitled during any benefit year to a total amount of benefits equal to his weekly benefit amount times the number of full weeks of benefit entitlement appearing in the following table based on his ratio of total base period earnings to highest quarter base period earnings. The maximum weeks of entitlement are based on a sliding scale of the official forecasted, seasonally adjusted unemployment rate for the state for a minimum of ten (10) weeks to a maximum of twenty-six (26) weeks depending on the unemployment rate in effect for the months of February, May, August and November as follows: (a) For any benefit week commencing in January through March of a calendar year, the maximum allowed number of benefit weeks shall be based on the unemployment rate for the preceding month of November; (b) For any benefit week commencing in April through June of a calendar year, the maximum allowed number of benefit weeks shall be based on the unemployment rate for the preceding month of February; (c) For any benefit week commencing in July through September of a calendar year, the maximum allowed number of benefi

72-1367A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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. 111-31

72-1368

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1368. Claims for benefits — appellate procedure — limitation of actions. (1) Claims for benefits shall be made in accordance with this chapter and such rules as the director may prescribe. (2) Each employer shall post and maintain in places readily accessible to individuals performing services for him printed statements concerning benefit rights under this chapter which shall be provided by the department without cost to the employer. (3)(a) Following the filing of a claim pursuant to subsection (1) of this section the department shall: (i) Verify the claimant’s monetary eligibility pursuant to the requirements of section 72-1367 , Idaho Code, and issue a determination. If monetarily eligible, the department shall establish the date the claimant’s benefit year begins, the weekly benefit amount, the total benefit amount, the base period wages, and the base period covered employers. (ii) If a claimant is monetarily eligible, the department shall verify, based on information provided by the claimant, whether the week claimed is a compensable week as defined in section 72-1312 , Idaho Code. To receive benefits, a claimant must certify that each week claimed is a compensable week. In the event the week claimed is not a compensable week, the department shall issue a determination denying benefits and shall include the reasons for the ineligibility. (b) If the department has reason to believe at any time within five (5) years from the week ending date for any week in which benefits were paid that a claimant was not eligible for benefits, the department may investigate the claim and on the basis of facts found issue a determination denying or allowing benefits for the week(s) in question. If the department determines a claimant was not entitled to benefits received, the department shall issue a determination requiring repayment of the overpaid benefits, and assess any applicable penalties and interest. The determination shall contain provisions advising of the right to appeal the decision to the department within fourteen (14) days of the date of service. (c) Before a determination provided for in subsection (3) of this section becomes final or an appeal is filed, the department, on its own motion, may issue a revised determination. The determination or revised determination shall become final unless, within fourteen (14) days after notice, as provided in subsection (5) of this section, an appeal is filed by an interested party with the department. The appeal notice must be in writing, signed by an interested party, the appellant or representative, and contain words that, by fair interpretation, request the appeal process for a specific determination or other decision of the department. If an appeal is delivered personally, the personal delivery date will be noted on the appeal and deemed the date of filing. A faxed or electronically transmitted

72-1369

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1369. Overpayments, civil penalties and interest — Collection and waiver. (1) Any person who received benefits to which he was not entitled under the provisions of this chapter or under an unemployment insurance law of any state or of the federal government shall be liable to repay the benefits, and the benefits shall, for the purpose of this chapter, be considered to be overpayments. (2) Civil penalties. The director shall assess the following monetary penalties for each determination in which the claimant is found to have made a false statement, misrepresentation, or failed to report a material fact to the department: (a) Twenty-five percent (25%) of any resulting overpayment for the first determination; (b) Fifty percent (50%) of any resulting overpayment for the second determination; and (c) One hundred percent (100%) of any resulting overpayment for the third and any subsequent determination. (3) Any overpayment, civil penalty and/or interest that has not been repaid may, in addition to or alternatively to any other method of collection prescribed in this chapter, including the creation of a lien as provided by section 72-1360 , Idaho Code, be collected with interest thereon at the rate prescribed in section 72-1360 (2), Idaho Code. The director may also file a civil action in the name of the state of Idaho. In bringing such civil actions for the collection of overpayments, penalties and interest, the director shall have all the rights and remedies provided by the laws of this state, and any person adjudged liable in such civil action for any overpayments shall pay the costs of such action. A civil action filed pursuant to this subsection shall be commenced within five (5) years from the date of the final determination establishing liability to repay. Any judgment obtained pursuant to this section shall, upon compliance with the requirements of chapter 19, title 45 , Idaho Code, become a lien of the same type, duration and priority as if it were created pursuant to section 72-1360 , Idaho Code. (4) Collection of overpayments and civil penalties. (a) Overpayments, other than those resulting from a false statement, misrepresentation, or failure to report a material fact by the claimant, that have not been repaid or collected may, at the discretion of the director, be deducted from any future benefits payable to the claimant under the provisions of this chapter. Such overpayments not recovered within five (5) years from the date of the final determination establishing liability to repay may be deemed uncollectible. (b) Overpayments resulting from a false statement, misrepresentation, or failure to report a material fact by the claimant that have not been recovered within eight (8) years from the date of the final determination establishing liability to repay may be deemed uncollectible. (c) The civil penalty assessed pursuant to subsect

72-1370

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1370. Distribution of benefit payments upon death. Whenever a benefit claimant dies, having completed a compensable period prior to his death, benefits due the deceased claimant at the time of death shall be payable, without administration, to the surviving spouse, if any, or, if there be no surviving spouse, to the dependent child or children. History: [72-1370, added 1947, ch. 269, sec. 70, p. 793; am. 1949, ch. 144, sec. 70, p. 252; am. 1951, ch. 104, sec. 16, p. 233; am. 1998, ch. 1, sec. 89, p. 88.]

72-1371

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1371. Misrepresentation to obtain benefits or to prevent payments or to evade contribution liability — Criminal penalty. (1) Any person who willfully makes a false statement or willfully fails to disclose a material fact in order to obtain or increase any benefit or other payment pursuant to this chapter or an unemployment insurance law of any state or the federal government, either for the benefit of the maker or for any other person, shall be guilty of: (a) A misdemeanor punishable as provided in section 18-113 , Idaho Code, if the amount of benefits the person obtained or attempted to obtain in violation of the provisions of this subsection is one thousand dollars ($1,000)orless;or(b)Afelonypunishableasprovidedinsection18-112,IdahoCode,iftheamountofbenefitsthepersonobtainedorattemptedtoobtaininviolationoftheprovisionsofthissubsectionexceedsonethousanddollars($1,000). (2) Each false statement or failure to disclose a material fact is a separate offense. When a series of violations pursuant to subsection (1) of this section occurs during a single benefit year, the violations may be aggregated into one (1) or more counts and the sum of the value of all of the overpayments in the count shall be considered in determining whether the value of overpayments exceeds one thousand dollars ($1,000). (3) The willful making by an employer or any officer or agent of an employer or any other person of a false statement or representation when the maker knows the statement or representation to be false, or the willful failure to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled thereto or to avoid becoming or remaining a covered employer or to avoid or reduce any contribution or other payment required from a covered employer under this chapter or under any unemployment insurance law of any state or of the federal government, or the knowing failure or refusal to make such contributions or other payment or to furnish any such reports required under this chapter is hereby declared to be a misdemeanor. (4) Nothing in this section shall preclude prosecution under any other provisions of law. History: [72-1371, added 1947, ch. 269, sec. 71, p. 793; am. 1949, ch. 144, sec. 71, p. 252; am. 1951, ch. 235, sec. 5, p. 472; am. 1961, ch. 294, sec. 5, p. 517; am. 1963, ch. 316, sec. 6, p. 864; am. 1998, ch. 1, sec. 90, p. 88; am. 2025, ch. 28, sec. 6, p. 99.]

72-1371A

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1372

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1372. Civil penalties. (1) The following civil penalties shall be assessed by the director: (a) If a determination is made finding that an employer willfully filed a false report, a monetary penalty equal to one hundred percent (100%) of the amount that would be due if the employer had filed a correct report or two hundred fifty dollars ($250),whicheverisgreater,shallbeaddedtotheliabilityoftheemployerforeachquarterforwhichtheemployerwillfullyfiledafalsereport.Forthepurposesofthissection,afalsereportincludes,butisnotlimitedto,areportforaperiodwhereinanemployerpaysremunerationforpersonalserviceswhichmeetsthedefinitionofwagesundersection72-1328,IdahoCode,andthepaymentisconcealed,hidden,orotherwisenotreportedtothedepartment.(b)Ifadeterminationismadefindingthatanemployerwillfullyfailedtofiletheemployer’squarterlyunemploymentinsurancetaxreportwhendue,thedirectorshallassessamonetarypenaltyequalto:(i)Seventy-fivedollars($75.00) or twenty-five percent (25%) of the amount that would be due if the employer had filed a timely quarterly report, whichever is greater, if the employer had not been found in any previous determination to have willfully failed to file a timely quarterly report for any of the sixteen (16) preceding consecutive calendar quarters; or (ii) One hundred fifty dollars ($150)orfiftypercent(50$250) or one hundred percent (100%) of the amount that would be due if the employer had filed a timely quarterly report, whichever is greater, if the employer had been found in any previous determination or determinations to have willfully failed to file a timely quarterly report for two (2) or more of the sixteen (16) preceding consecutive calendar quarters. (c) If a determination is made finding that an employer, or any officer or agent or employee of the employer with the employer’s knowledge, willfully made a false statement or representation or willfully failed to report a material fact when submitting facts to the department concerning a claimant’s separation from the employer, a penalty in an amount equal to ten (10) times the weekly benefit amount of such claimant shall be added to the liability of the employer. (d) If a determination is made finding that an employer has induced, solicited, coerced or colluded with an employee or former employee to file a false or fraudulent claim for benefits under this chapter, a penalty in an amount equal to ten (10) times the weekly benefi

72-1373

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1374

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1375

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1375. Protection of rights and benefits. (1) Any agreement to waive, release, or commute any right to benefits or other rights under this chapter shall be void. Any agreement by any individual performing services for a covered employer to pay all or any portion of any contributions or penalties required under this chapter from such employer, shall be void. No covered employer shall directly or indirectly make or require or accept any deduction from wages to finance the contributions required from him, require or accept any waiver of any right under this chapter by any individual rendering service for him, discriminate in regard to the hiring or tenure of work or any term or condition of work of any individual on account of his claiming benefits under this chapter, or in any manner obstruct or impede the claiming of benefits. Any employer or officer or agent of an employer who violates any provision of this subsection shall, for each offense, be guilty of a misdemeanor. (2) No individual claiming benefits shall be charged fees or costs of any kind in any proceeding under this chapter by the commission, the director, any of its or his employees or representatives, or by any court or any officer thereof, except that a court may assess costs if the court determines that the proceedings have been instituted or continued without reasonable ground. Any individual claiming benefits in any proceeding before the department, the commission, or a court may be represented by counsel or other duly authorized agent. Any person who violates any provision of this subsection shall, for each such offense, be guilty of a misdemeanor. (3) Any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this chapter shall be void; and such rights to benefits shall be exempt from levy, execution, attachment, or an order for the payment of attorney’s fees. Benefits received by any individual, so long as they are not mingled with other funds of the recipient, shall be exempt from any remedy whatsoever for the collection of debts. Any waiver of any exemption provided for in this subsection shall be void. (4) The provisions of this section shall not apply to any action taken pursuant to section 72-1365 (2), Idaho Code. History: [72-1375, added 1947, ch. 269, sec. 75, p. 793; am. 1949, ch. 144, sec. 75, p. 252; am. 1951, ch. 235, sec. 6, p. 472; am. 1982, ch. 326, sec. 12, p. 830; am. 1998, ch. 1, sec. 93, p. 89.]

72-1376

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1376. Representation in court. (1) In any civil action to enforce the provisions of this chapter the director, the commission, and the state shall be represented by the attorney general, or if the action is brought in the courts of any other state, by any attorneys qualified to appear in the courts of that state. (2) All criminal actions for violation of any provision of this chapter, or of any rules issued pursuant thereto, shall be prosecuted by the attorney general of the state, or, at his request and under his direction, by the prosecuting attorney of any county wherein the defendant resides or has a place of business. History: [72-1376, added 1947, ch. 269, sec. 76, p. 793; am. 1949, ch. 144, sec. 76, p. 252; am. 1998, ch. 1, sec. 94, p. 90.]

72-1377

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1378

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 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.]

72-1379

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1379. References in chapter. A reference in this chapter to any state or federal law means the law as it existed on the effective date of this chapter and any amendments or recodifications thereto. History: [72-1379, added 1947, ch. 269, sec. 79, p. 793; am. 1949, ch. 144, sec. 79, p. 252; am. 1951, ch. 104, sec. 17, p. 233; am. 1998, ch. 1, sec. 97, p. 90.]

72-1381

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1381. Director to cooperate with governor in mediation of disputes. Upon the request of any interested party to an actual or potential labor dispute, the director shall have the power to mediate the dispute. The director or any interested party may apply to the governor for appointment of a mediator or a mediation panel of not less than three (3) citizens who are objective in matters involving labor disputes, and the governor shall, if the public interest will be served thereby, appoint such a mediator or mediation panel. Such mediator or mediation panel shall be paid actual expenses by the interested parties while engaged in such public business. Neither the director, the governor, nor any mediator or member of any mediation panel shall be authorized to arbitrate any labor dispute. History: [(72-1381) 1949, ch. 254, sec. 6, p. 511; am. 1974, ch. 39, sec. 7, p. 1023; am. and redesig. 1996, ch. 421, sec. 10, p. 1417; am. 1998, ch. 1, sec. 99, p. 92.]

72-1382

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1382. Duties of director — Determination of representatives. The director shall, when a question arises concerning the representation of employees in a collective bargaining unit, investigate such controversy and certify to the parties the name or names of the representatives who have been selected. In any such investigation the director shall provide for an appropriate hearing, and may take a secret ballot of employees to ascertain such representatives. In all cases where a secret ballot is taken, the ballot shall permit a vote against representation by anyone named on the ballot; provided, however, that nothing in this section shall be construed as authorizing the director to conduct an election on any matter which is within the exclusive jurisdiction of any federal official or board; and provided further that no election shall be directed in any bargaining unit or subdivision within which, in the preceding twelve (12) month period, a valid election was held. History: [(72-1382) 1949, ch. 254, sec. 7, p. 511; am. 1963, ch. 110, sec. 1, p. 332; am. 1974, ch. 39, sec. 8, p. 1023; am. and redesig. 1996, ch. 421, sec. 11, p. 1417; am. 1998, ch. 1, sec. 100, p. 92.]

72-1383

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1383. INTEGRITY OF THE EMPLOYMENT SECURITY PROGRAM. (1) The purpose of this section is to enhance program integrity for the state’s unemployment insurance program. The department shall be required to perform routine cross-matches, review eligibility of suspicious claims, implement identity protection protocols, recover overpayments, and report the results of such activities to the legislature. (2) The department shall establish and follow procedures to verify claimant eligibility and perform cross-match activities by: (a) Engaging with and utilizing the integrity data hub operated by the national association of state workforce agencies; (b) On a weekly basis, cross-checking the unemployment insurance rolls against the national directory of new hires and the state directory of new hires; (c) On a weekly basis, cross-checking the unemployment insurance rolls with the department of correction’s list of incarcerated individuals; and (d) Cross-checking the unemployment insurance rolls against the most recent state death records list available to the department. (3) The department shall verify a claimant’s identity by methods including but not limited to: (a) Verifying the identity of an applicant prior to awarding benefits; (b) Requiring multifactor authentication as part of online applications; or (c) Requiring an applicant to identify himself at a state office in a manner to be established by the department. (4) The department shall perform a full eligibility review of suspicious or potentially improper claims, including but not limited to: (a) Multiple or duplicative claims filed online originating from suspicious internet protocol addresses; (b) Claims filed online from foreign internet protocol addresses; or (c) Multiple or duplicative claims filed that are associated with the same mailing address or bank account. History: [72-1383, added 2023, ch. 250, sec. 1, p. 767.]

72-1385

TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION CHAPTER 13 EMPLOYMENT SECURITY LAW 72-1385. Provisions not to apply to agricultural or domestic labor. The provisions of sections 72-1381 and 72-1382 , Idaho Code, shall not apply to labor engaged in agricultural labor as that term is defined in section 72-1304 , Idaho Code, nor to anyone engaged in domestic service in homes. History: [(72-1385) 1949, ch. 254, sec. 8, p. 511; am. and redesig. 1996, ch. 421, sec. 14, p. 1418; am. 1998, ch. 1, sec. 102, p. 93.]