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:
• 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).