Chapter

Employment Security Law

Idaho Code § 72-1301— Short title
Idaho Code § 72-1302— Declaration of state public policy
Idaho Code § 72-1303— Definitions
Idaho Code § 72-1304— Agricultural labor
Idaho Code § 72-1305— Annual payroll
Idaho Code § 72-1306— Base period
Idaho Code § 72-1307— Benefits
Idaho Code § 72-1308— Benefit year
Idaho Code § 72-1309— Commission
Idaho Code § 72-1310— Bonus payment
Idaho Code § 72-1311— Calendar quarter
Idaho Code § 72-1312— Compensable week
Idaho Code § 72-1312A— Corporate officer — Employment
Idaho Code § 72-1313— Computation date
Idaho Code § 72-1314— Contributions
Idaho Code § 72-1315— Covered employer
Idaho Code § 72-1315A— Cost reimbursement employer
Idaho Code § 72-1316— Covered employment
Idaho Code § 72-1316.1— Contributions payable by state. [Repealed.]
Idaho Code § 72-1316A— Exempt employment
Idaho Code § 72-1316B— Termination of coverage of certain governmental entities. [Repealed.]
Idaho Code § 72-1317— Cut-off date
Idaho Code § 72-1318— Director — Department
Idaho Code § 72-1318A— Decision
Idaho Code § 72-1318B— Determination, revised determination, redetermination or special redetermination
Idaho Code § 72-1319— Eligible employer
Idaho Code § 72-1319A— Deficit employer
Idaho Code § 72-1319B— Taxable wage rate
Idaho Code § 72-1320— Crew leader
Idaho Code § 72-1321— Determining suitability of its employees, applicants and prospective contractors for employment and access to federal tax information
Idaho Code § 72-1322— Experience rating
Idaho Code § 72-1322A— Hospital
Idaho Code § 72-1322B— Educational institution
Idaho Code § 72-1322C— Governmental entity
Idaho Code § 72-1322D— Nonprofit organization
Idaho Code § 72-1323— Interested parties
Idaho Code § 72-1324— Payroll
Idaho Code § 72-1325— Person
Idaho Code § 72-1326— Quarterly payroll. [Repealed.]
Idaho Code § 72-1327— State
Idaho Code § 72-1327A— Valid claim
Idaho Code § 72-1328— Wages
Idaho Code § 72-1329— Waiting week
Idaho Code § 72-1330— Week
Idaho Code § 72-1331— Administration
Idaho Code § 72-1332— Authority and duties of the commission
Idaho Code § 72-1333— Department of labor — Authority and duties of the director
Idaho Code § 72-1334— Publications
Idaho Code § 72-1335— Personnel
Idaho Code § 72-1336— Advisory body and special committees. [Repealed.]
Idaho Code § 72-1336A— Youth employment and job training programs. [Repealed.]
Idaho Code § 72-1337— Records and reports
Idaho Code § 72-1338— Oaths and witnesses
Idaho Code § 72-1339— Enforcement of subpoenas
Idaho Code § 72-1340— Protection against self-incrimination
Idaho Code § 72-1341— Federal-state cooperation
Idaho Code § 72-1342— Disclosure of information
Idaho Code § 72-1343— Preservation and destruction of records
Idaho Code § 72-1344— Reciprocal arrangements and cooperation
Idaho Code § 72-1345— State employment service
Idaho Code § 72-1345A— Idaho career information system. [Repealed.]
Idaho Code § 72-1346— Employment security fund
Idaho Code § 72-1346A— Advances under title XII of the social security act to employment security fund — Federal Advance Interest Repayment Fund
Idaho Code § 72-1346B— Unemployment benefit bonds
Idaho Code § 72-1347— Employment security administration fund
Idaho Code § 72-1347A— Employment security reserve fund — Special administration fund
Idaho Code § 72-1347B— Workforce development training fund. [Repealed.]
Idaho Code § 72-1348— State employment security administrative and reimbursement fund
Idaho Code § 72-1349— Payment of contributions — Limitation of actions
Idaho Code § 72-1349A— Financing of benefit payments by nonprofit organizations and governmental entities
Idaho Code § 72-1349B— Financing of benefits payments by professional employers and their clients
Idaho Code § 72-1349C— Treatment of Indian tribes
Idaho Code § 72-1349D— [Amended and Redesignated.]
Idaho Code § 72-1350— Taxable wage base and taxable wage rates
Idaho Code § 72-1351— Experience rating and voluntary transfers of experience rating accounts
Idaho Code § 72-1351A— Mandatory transfers of experience rating accounts and federal conformity provisions regarding transfers of experience and assignment of rates
Idaho Code § 72-1351B— Federal conformity provision prohibiting relief from liability
Idaho Code § 72-1352— Period, termination, and election of employer coverage
Idaho Code § 72-1352A— Corporate officers — Exemption from coverage — Notification — Reinstatement
Idaho Code § 72-1353— Administrative determinations of coverage
Idaho Code § 72-1354— Penalty on unpaid amounts
Idaho Code § 72-1355— Collection by suit
Idaho Code § 72-1355A— Contractors’ and principals’ liability for contributions
Idaho Code § 72-1356— Priorities
Idaho Code § 72-1357— Adjustments and refunds
Idaho Code § 72-1358— Determination of amounts due upon failure to report
Idaho Code § 72-1359— Jeopardy assessments
Idaho Code § 72-1360— Liens
Idaho Code § 72-1360A— Collection of lien amounts
Idaho Code § 72-1361— Appeals to the department and to the commission
Idaho Code § 72-1362— Liability of successor
Idaho Code § 72-1363— Contributions deductible from taxable income. [Repealed.]
Idaho Code § 72-1364— Uncollectible accounts
Idaho Code § 72-1365— Payment of benefits
Idaho Code § 72-1366— Personal eligibility conditions
Idaho Code § 72-1366A— Personal eligibility conditions
Idaho Code § 72-1367— Benefit formula
Idaho Code § 72-1367A— Extended benefits
Idaho Code § 72-1367B— Additional extended benefits — Charge benefits paid
Idaho Code § 72-1368— Claims for benefits — Appellate procedure — Limitation of actions
Idaho Code § 72-1369— Overpayments, civil penalties and interest — Collection and waiver
Idaho Code § 72-1370— Distribution of benefit payments upon death
Idaho Code § 72-1371— Misrepresentation to obtain benefits or to prevent payments or to evade contribution liability — Criminal penalty
Idaho Code § 72-1372— Civil penalties
Idaho Code § 72-1373— Violation of this law or rules thereunder
Idaho Code § 72-1374— Unauthorized disclosure of information
Idaho Code § 72-1375— Protection of rights and benefits
Idaho Code § 72-1376— Representation in court
Idaho Code § 72-1377— Saving clause
Idaho Code § 72-1378— Separability of provisions
Idaho Code § 72-1379— References in chapter
Idaho Code § 72-1380— Federal reimbursement for benefits paid to newly covered workers during transition period. [Repealed.]
Idaho Code § 72-1381— Director to cooperate with governor in mediation of disputes
Idaho Code § 72-1382— Duties of director — Determination of representatives
Idaho Code § 72-1383— Employers and bargaining agent are required to negotiate. [Repealed.]
Idaho Code § 72-1384— Penalties for violations. [Repealed.]
Idaho Code § 72-1385— Provisions not to apply to agricultural or domestic labor