Virtually all employers are covered by Idaho’s Employment Security Law and are, therefore, subject to the state unemployment insurance tax (ID Code Sec. 72-1301 et seq.). For example, covered employers include:
For a Limited Time receive a
FREE Compensation Market Analysis Report! Find out how much you should be paying to attract and retain the best applicants and employees, with
customized information for your industry, location, and job.
Get Your Report 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 employed 10 or more people in each of 20 different weeks;
• 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; and
• Employers subject to the Federal Unemployment Tax Act (FUTA) (ID Code Sec. 72-1315).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Real estate and insurance salespersons;
• Newspaper distributors who are minors (ID Code Sec. 72-1316A).
