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

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…

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 …

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 emp…

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 …

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 confidentialit…

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 contribu…

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 t…

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 …

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 oth…

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.

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 ap…

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 …

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, imple…

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…

72-1401. Purpose of chapter. The retirement, with continuance of pay for themselves, provision for dependents, and pay during temporary disability, and the encouragement of long service in fire fighting service, of paid firefighters becoming aged or disabled in the service of the…

72-1402. Construction. The provisions of this chapter shall be liberally construed, with the object of promotion of justice and the welfare of the persons subject to its provisions.