17 chapters · 421 sections in this title.
Idaho Code § 72-1313 Computation date
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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.
Idaho Code § 72-1314 Contributions
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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.
Idaho Code § 72-1315 Covered employer
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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…
Idaho Code § 72-1315A Cost reimbursement employer
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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.