Workers compensation laws, rules and policy information for the State of Idaho
for its Work Comp
Rules and Information
- District of Columbia
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Rhode Island
- South Carolina
- South Dakota
- West Virginia
Related Pages: More About Idaho Rules
Updated: Rating Payroll 02-07-2021
Authority/State Rating Bureau: NCCI
National Council on Compensation Insurance (NCCI)
901 Peninsula Corporate Circle
Boca Raton, FL 33487-1362
Private Insurance: Allowed
State Fund: Idaho State Insurance Fund, a competitive fund. The State Insurance Fund was created by the Idaho Legislature in 1917. The State Insurance Fund is not tax-supported and the State of Idaho is not liable for any indebtedness incurred by the Fund. The State Insurance Fund has no regulatory or enforcement powers.
Assigned Risk: Administered by NCCI
Assigned Risk Contact Information: NCCI Holdings Inc. ; Alabama Assigned Risk Plan, Pool or Residual Market is administered by NCCI Holdings, Inc.
Numerical Exceptions: Employers with one or more full-time, part-time, seasonal, or occasional employees are required to maintain a workers’ compensation policy unless specifically exempt from the law. Workers’ Compensation is required to be in place when the first employee is hired.
Individual Waivers Allowed: No waivers allowed.
Small Deductible Program Details:
Deductible Range: NA
Effect on Experience Rating: NA
Available In: NA
For More Information About How Deductible Programs Work
Sole Proprietor: Sole Proprietor: Excluded from coverage/may elect to be included. If included in coverage the rating payroll of $13,000 per year is used as of 1-1-2011 and remains the same for 1-1-2013. $13,000 as of 1-1-2014, $13,000 as of 1-1-2015, $13,000 as of 1-1-2016. $13,000 as of 1-1-2017. $13,000 as of 1-1-2018. $13,000 as of 1-1-2019.
$13,000 as of 1-1-2020. $13,000 as of 1-1-2021.
Partners: Excluded from coverage/may elect to be included. If included in coverage the rating payroll of $13,000 per year is used as of 1-1-2011 and remains the same for 1-1-2013. $13,000 as of 1-1-2-14, $13,000 as of 1-1-2015, $13,000 as of 1-1-2016. $13,000 as of 1-1-2017. $13,000 as of 1-1-2018. $13,000 as of 1-1-2019. $13,000 as of 1-1-2020. $13,000 as of 1-1-2021.
Corporate Officers: Excluded from coverage if own at least 10% of stock/may elect to be included. If included in coverage the rating payroll used is a minimum of $650 and a maximum of $2,600 per week is used as of 1-1-2011 and remains the same for 1-1-2013. $650/$2,700 as of 1-1-2014. $700/$2,700 as of 1-1-2015. $700/$2,800 as of 1-1-2016. $700/$2,900 as of 1-1-2017. $750/$2,900 as of 1-1-2018. $750/$3,000 as of 1-1-2019. $800/$3,100 as of 1-1-2020. $800/$3,300 as of 1-1-2021.
LLC Members: LLC Members are treated as corporate officers/They are included in coverage however may elect to be exempted. Rating payroll is same as corporate officers
Idaho Statute Governing Entity Exceptions: 72-212
Notes About Forms: Be sure to check with your insurance company for additional forms they may use.
Contractors: The Commission has created a document to that, under the Workers’ Compensation Law, outlines how the existence of an employer-employee relationship is established. The document covers the four right of control factors that distinguish an employee from an independent contractor.Click here to view the document. If you have contract workers, whether the contract is verbal or written, the workers may be considered employees under the Workers’ Compensation Law. To ensure you are in compliance with the law, contact an Industrial Commission Employer Compliance representative to discuss your situation. Your requirement for coverage is considered on a case-by-case basis.
Special Notes: Employment that may be exempt from required coverage includes:
- Household domestic service.
- Employment of family members living in the employer’s household (applies only to sole proprietorships).
- Employment in a business that is not carried on by the employer for the sake of pecuniary gain. (An example would be a homeowner who is
- building his own home and who hires workers to assist in building the home.)
- The owner of a sole proprietorship; working members of a partnership or limited liability company; or individuals who are corporate officers, and who own at least 10% of the stock and who are directors, if the corporation has directors.
- Employment covered under Federal Workers’ Compensation Laws.
- Pilots of agricultural spraying or dusting planes (under certain conditions).
- Associate real estate brokers and real estate salespersons when paid solely by commission.
- Volunteer ski patrollers.
- Officials of athletic contests in secondary schools only (grades 7-12 inclusive or any combination thereof).
- Casual employment or work which occurs occasionally or at irregular times and which is not related to the type of business conducted by the employer.
- Employment as an outworker. (Defined as a person to whom materials are furnished to be treated in any way at a location not under the control of the employer. An example would be a worker who receives mass mailing materials from the employer and assembles them at home.)
- Certain family member employees of a sole proprietor employer who do not reside in the same household as the employer may file an election for exemption with the Industrial Commission. For detailed information or to obtain copies of the required form, contact one of the Industrial Commission offices.
Experience Rating Eligibility: Employers in Idaho become eligible for an experience modification rate or EMR when they meet one of these parameters:
- $6,000 in policy premium is generated during the last year or last two years.
- $3,000 is the average policy premium generated for more than two years.
Workers Compensation Subrogation: TIdaho statute 72-223 is where you will find information about workers comp subrogation for this state. 72-223 is titled Third Party Liability and you can view this statute online. Just follow the link we’ve provided below and it will take you to the code.
Idaho Statute about Subrogation
Idaho Workers While In Other States; Other States Workers While In Idaho, Extraterritorial, Reciprocity and Non-Compliance: When Idaho workers are working temporarily in another state, workers compensation coverage for that worker is governed by the extraterritorial provisions found in Idaho statutes. When allowed, extraterritorial provisions allow benefits for an injured worker to apply as if the worker was in their primary state. Not all states provide Extraterritorial Provisions. It’s reciprocity that governs coverage for a worker from another state who is working temporarily in Idaho. Certificates must be filed with the Industrial Commission. Compliance of workers compensation laws varies from state to state and it is important for an employer with workers performing duties in other states to be aware of the specific state rules that govern their coverage. We’ve provided the below general information about extraterritorial and reciprocity as a basic guide. Please contact your state authority with your specific questions concerning this topic!
- Provisions: Yes
- Duration: Is not specific
- Allowed: Yes
- Specific Statute or Reference: Statute 72.217
- For More Information Contact: Idaho Employer Compliance Department at 208-334-6099.
Regulated By: Idaho Industrial Commission
Idaho Industrial Commission
P.O. Box 83720
Boise, ID 83720-0041
Phone 208-334-6000 Fax 208-334-2321
Website – Idaho Industrial Commission
Department of Insurance
P.O. Box 83720
Boise, ID 83720-0041
State Insurance Fund
1215 West State Street
P.O. Box 83720
Boise, ID 83720-0044
Workers compensation statute can be found here:The Workers Compensation Act was enacted in Idaho in 1917. The law is Title 72 of the Idaho Code
Idaho Workers Compensation Statute
Information on this page is provided only as a reference. While we strive to mantain accurate information on this site please realize workers compensation laws are complicated and subject to change at any time. No warranty as to the accuracy or completeness of this information is provided or to be implied. You must verify this data before use with the individual governing authority for this state. If you need help with a workers compensation problem or have a specific situation or question please contact our office. Otherwise please consult your states governing authority or an attorney in your state of residency for assistance.
WORKERS COMPENSATION CONSULTANT
Voice: (573) 489-8323
Fax: (573) 447-4998