Most employers are required to carry workers’ compensation for their employees. You can get full information on our Employer FAQ’s page, which gives basic information about coverage requirements in Idaho.
Policy Reporting Requirements
Effective August 1, 2013, the Idaho Industrial Commission will begin receiving Idaho workers’ compensation insurance policy data from the National Council on Compensation Insurance (NCCI) in the IAIABC EDI POC Release 3.0 format. This change will affect what insurance carriers are required to report to NCCI.
Some of the key changes coming in Release 3.0 are the addition of data elements to identify deductible policies, professional employer organization (PEO) and client company relationships, state premium, as well as the addition of several new cancellation reasons including “failure to submit payroll information”. A copy of the data element requirements, event tables and edit matrix are available on the Commission’s website. Also, please refer to NCCI’s Proof of Coverage Circular, POC-ID-2013-0, which is available on NCCI’s website at www.ncci.com for additional instructions on the requirements for Proof of Coverage Release 3.0.
The administrative rules of the Industrial Commission require that new policies, renewal policies, reinstatements and endorsement information must be reported to NCCI within 30 days of the effective date. Cancellations and non-renewals must be reported to NCCI within the time frames required by Idaho Code §72-311.
If you have any questions regarding the new reporting requirements, please contact Evan Sailor, Employer Compliance Manager, Idaho Industrial Commission, at (208) 334-6099 or by email at Evan.Sailor@iic.idaho.gov.
Extraterritorial Coverage and Reciprocity
- Extraterritorial coverage definitions
- Idaho’s extraterritorial coverage approval requirements and processes
- How to obtain extraterritorial coverage for your Idaho employees working in another state
- How to obtain extraterritorial coverage for your out-of-state employees working in Idaho
Exemptions for Family Members
Family members of business owners operating either as a sole proprietorship or as a single member limited liability company that is taxed as a sole proprietorship are automatically exempt from coverage under the Idaho workers’ compensation law and the insurance requirement of that law, but only so long as the family member employee is residing with the family member owner of that business (Idaho Code § 72-212(4)).
Only family member employees of a sole proprietor employer who do not reside in the same household as the owner employer may file an election for exemption from coverage and the insurance requirement under this law by filing this IC53 Election for Exemption form with the Commission (Idaho Code § 72-212(5)).
Click to View the chart which identifies those family relationships which are eligible for these exemptions.
Large employers may be eligible to self-insure their liability under the Idaho Workers’ Compensation Law provided they meet specific requirements. Approval for self insurance must be granted by the Industrial Commission. Information regarding the statutory deposits can be found here. For additional information on the self-insurance requirements, refer to IDAPA Rule 17.01.01. If you have additional questions or need to obtain an application, contact Tami Humiston,(208)334-6042.
Insurance companies authorized to write workers’ compensation insurance in Idaho are required to abide by the rates set by the National Council on Compensation Insurance (NCCI). Insurance companies can request approval of a rate deviation from the Idaho Department of Insurance. The Idaho State Insurance Fund has published their workers’ compensation insurance rates per $100 of payroll. Please note that your insurance company may charge more or less than the State Insurance Fund for comparable insurance.
For current NCCI rates for self-insured employers, please click here.
If a work-related injury or illness results in lost work time or requires medical treatment, that injury or illness must be reported to the Idaho Industrial Commission. This is done with a First Report of Injury or Illness form. Before completing the form, be sure to read the instructions. The form can be filled out and sent as an email attachment.
Election of Coverage
Even though they may be exempt from the insurance requirement of the Workers’ Compensation Law, sole proprietors, partners, working members of a limited liability company, certain corporate officers, and others may elect coverage through a declaration in writing of the insurance company and the employer.
Working From Home
Telecommuting is becoming more commonplace in Idaho. If you are an out-of-state employer and have an employee who is working from their home in Idaho, they are required to be covered by a workers’ compensation insurance policy that is endorsed for Idaho. It does not matter whether that employee is full-time, part-time, seasonal, or occasional. If you are experiencing difficulty in obtaining a workers’ compensation insurance policy for that employee, you may contact the following:
Assigned Risk Administrator for Idaho
The National Council on Compensation Insurance (NCCI)
800-622-4123 or www.ncci.com
*It should be noted, that workers who are telecommuting from home do not meet the established criteria for the exemptions posted under Title 72-212 (Casual Employment/Employment of Outworkers).
The Industrial Commission has compiled information on topics of interest to employers into several brochures:
- Guide for Employers
- Rehabilitation Services
- Facts for Employers
- Independent Contractor or Employee?
- Working Across State Lines Brochure
- In-State Reciprocity Flyer
- Out-of-State Reciprocity Flyer
Public Service Announcements
The Industrial Commission worked with Davies Moore to produce informational television and radio spots to help educate employers and employees about compliance with workers’ compensation laws. Click below to view the spots:
- “The Slip” (for television)
- “The Saw” (for television)
- “Accidents Happen” (for radio)
- “This Was It” (for radio)
Online Business Registration
The Idaho Business Registration system is used by the Idaho Industrial Commission, the Idaho State Tax Commission, and Department of Labor as a one-stop way to register as an Idaho employer. After you have completed the Idaho Business Registration process, please complete the IIC New Business Information Form.
Notice of Insurance Poster
Idaho Code § 72-312 requires employers to post notice of insurance coverage in a conspicuous place in all of their places of business. This is an example poster for the Notice of Insurance required by Idaho Code § 72-312 to be conspicuously posted at their places of business. Contact your insurance adjuster to receive a poster for your business.
Sureties Authorized to Write Workers’ Compensation in Idaho
Small Business Solutions
The Idaho Small Business Solutions website can provide you with direct information about starting a business in Idaho.
Start Your Small Business Right
This forum provides valuable information to help an owner handle starting a new business. Several state and federal agencies give a short presentation regarding answers to questions such as: what responsibilities come with having employees, how to determine whether you have an employee or an independent contractor, when to pay sales tax; how to avoid penalties, which forms to file and when and where to file them, how to get SBA assistance, and much more.