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

72-1301. Short title. This act shall be known as the "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…

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

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 pe…

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, …

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.

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 …

72-1307. Benefits. "Benefits" means the money paid to an individual with respect to his unemployment.

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…

72-1309. Commission. "Commission" means the industrial commission.

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 productio…

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.

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…

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…

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 a…

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.

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.

72-1315. Covered employer. (1) "Covered employer" means: (a) Any person who, in any calendar quarter in either the current or preceding calendar year, paid for services in covered employment wages of one thousand five hundred dollars ($1,500) or more or, for some portion of a day…

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.

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 …

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)…

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.

72-1317. Cut-off date. September 30 immediately following the computation date is designated as the cut-off date for experience rating purposes.

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.

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.

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 redeter…

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 …

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.

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.

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…

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 an…

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

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.

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 …

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 a…

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.

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 portio…

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.

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.

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.

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 f…

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.

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…

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, b…

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 contr…

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…

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

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 faile…

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, willfull…

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.