Title 72, WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION

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, includin…

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 evide…

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…

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 test…

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 administrat…

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 admin…

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 aut…

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 …

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…

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 …

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 fu…

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 wit…

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 t…

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 f…

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 c…

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 indiv…

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 …

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. Financin…

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 sec…

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 dollar…

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 …

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…

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 t…

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 terminate…

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…

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 connect…

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 ea…

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 l…

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 indebte…

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 est…

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…

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 wa…

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 th…

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 ch…

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 pe…

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 det…

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 organiza…

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, whic…

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 service…

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 …

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 hig…

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 wit…

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 pe…

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 …

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,…

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 paym…