Title 72 — WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION
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.
Idaho Code § 72-1316 Covered employment
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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 …
Idaho Code § 72-1316A Exempt employment
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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)…
Idaho Code § 72-1316B FULL-TIME EMPLOYMENT
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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.
Idaho Code § 72-1317 Cut-off date
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72-1317. Cut-off date. September 30 immediately following the computation date is designated as the cut-off date for experience rating purposes.
Idaho Code § 72-1318 Director — Department
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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.
Idaho Code § 72-1318A Decision
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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.
Idaho Code § 72-1318B determination, revised determination, redetermination OR special redetermination
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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…
Idaho Code § 72-1319 Eligible employer
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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 …
Idaho Code § 72-1319A Deficit employer
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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.
Idaho Code § 72-1319B Taxable wage rate
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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.
Idaho Code § 72-1320 Crew leader
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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…
Idaho Code § 72-1321 DETERMINING SUITABILITY OF ITS EMPLOYEES, APPLICANTS AND PROSPECTIVE CONTRACTORS FOR EMPLOYMENT AND ACCESS TO FEDERAL TAX INFORMATION
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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…
Idaho Code § 72-1322 Experience rating
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72-1322. Experience rating. "Experience rating" means a method of determining variable taxable wage rates allowed to covered employers.
Idaho Code § 72-1322A Hospital
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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.
Idaho Code § 72-1322B Educational institution
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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 …
Idaho Code § 72-1322C Governmental entity
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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…
Idaho Code § 72-1322D Nonprofit organization
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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.
Idaho Code § 72-1323 Interested parties
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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…
Idaho Code § 72-1323A KNOWINGLY DEFINED
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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.
Idaho Code § 72-1324 Payroll
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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.
Idaho Code § 72-1325 Person
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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.
Idaho Code § 72-1326 REPORTABLE INCOME
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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…
Idaho Code § 72-1327 State
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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.
Idaho Code § 72-1327A Valid claim
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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…
Idaho Code § 72-1328 Wages
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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…
Idaho Code § 72-1328A BOARD, LODGING, AND MEALS
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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…
Idaho Code § 72-1329 Waiting week
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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…
Idaho Code § 72-1330 Week
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72-1330. Week. "Week" means a period of seven (7) consecutive days ending at midnight on Saturday.
Idaho Code § 72-1330A WILLFUL DEFINED
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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…
Idaho Code § 72-1330B WORKPLACE MISCONDUCT
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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…
Idaho Code § 72-1331 Administration
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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.
Idaho Code § 72-1332 Authority and duties of the commission
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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 eac…
Idaho Code § 72-1333 Department of labor — Authority and duties of the director
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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, relatin…
Idaho Code § 72-1334 Publications
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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.
Idaho Code § 72-1335 Personnel
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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 reasonabl…
Idaho Code § 72-1337 Records and reports
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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…
Idaho Code § 72-1338 Oaths and witnesses
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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…
Idaho Code § 72-1339 Enforcement of subpoenas
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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…
Idaho Code § 72-1340 Protection against self-incrimination
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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…
Idaho Code § 72-1341 Federal-state cooperation
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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…
Idaho Code § 72-1342 Disclosure of information
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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…
Idaho Code § 72-1343 Preservation and destruction of records
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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…
Idaho Code § 72-1344 Reciprocal arrangements and cooperation
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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 …
Idaho Code § 72-1345 State employment service
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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…
Idaho Code § 72-1346 Employment security fund
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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 …
Idaho Code § 72-1346A Advances under title XII of the social security act to employment security fund — Federal advance interest repayment fund
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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…