Virtually all employers are covered by the Idaho Employment Security Law and are therefore subject to the state unemployment insurance tax (ID Code Sec. 72-1301et seq.). Covered employers include:
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FLSA Coverage, Salary Level, and Deductions from Pay. Download Now • Employers that, in the current or preceding calendar year, either employed at least one person for some portion of a day in each of 20 different weeks or paid $1,500 or more in wages in any quarter
• Anyone who acquired a business of a covered employer
• Agricultural employers that, in the current or preceding calendar year, either paid $20,000 for such labor in any quarter or that employed 10 or more people in each of 20 different weeks
• Crew leaders who furnish members of a crew to perform agricultural labor for another person if the crew leader is not an employee of the other person and (a) the crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural Worker Protection Act or (b) substantially all the members of the crew operate or maintain tractors, mechanized harvesting or crop-dusting equipment, or any other mechanized equipment, which is provided by the crew leader
• Employers of domestic servants if they paid $1,000 or more in any quarter in the current or preceding calendar year
• The state of Idaho and its political subdivisions
• Employers that elect to be covered
• Religious, charitable, and educational organizations if the employees are not covered by the Federal Unemployment Tax Act (FUTA)
• Employers subject to the FUTA
Employment not covered includes services performed:
• In the employ of a son, daughter, or spouse, or, in the case of a child under the age of 21, in the employ of a parent
• By students under the age of 22 working for their own ...