Idaho Code

Idaho Code § 72-103 (2026)

Temporary and professional employers.

✓ current as of May 2026

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Temporary and professional employers.

(1) So long as the temporary or professional employer, or work site employer, has worker’s compensation insurance covering an injured worker, or is a qualified self-insurer covering an injured worker under this title:

(a) The work site employer shall have all of the protections and immunities granted any other employer by this title and shall not be regarded as a third party under section 72-223, Idaho Code.

(b) The temporary or professional employer shall have all of the protections and immunities granted any other employer by this title and shall not be regarded as a third party under section 72-223, Idaho Code, if it exercised the right of control sufficient to be an employer as defined in section 72-102, Idaho Code, and insures its worker’s compensation liability accordingly.

(2) Whenever the parties to a temporary or professional employer arrangement contemplated by subsection (1) of this section comply with that subsection, no penalties under the worker’s compensation law for being uninsured shall apply to the temporary or professional employer, or the work site employer, and no violation of any provision of title 41, Idaho Code, shall occur.

(3) Whenever there is a temporary or professional employer arrangement as contemplated by subsection (1) of this section, the parties to such arrangement shall have the option to determine for themselves, in writing, whether the temporary or professional employer or the work site employer will be the party to secure liability as required by section 72-301, Idaho Code, and the party so obligated to secure such liability may do so in any manner permitted by this title. In the event that the parties to such an arrangement do not exercise the option provided in this subsection, the obligation to secure such liability shall be with the temporary or professional employer.

Notes of Decisions

Cited in 3 cases, 1955–1990 · leading case: Yount v. Boundary Cnty., 796 P.2d 516 (Idaho 1990).

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Yount v. Boundary Cnty., 796 P.2d 516 (Idaho 1990). · cites it 4× “No reason was advanced by the Commission in its decision, and nothing is suggested by defendants in their brief, which would justify affording coverage to those classes of workers specifically afforded coverage by statute, yet not including jurors.”

MATTER OF LOCKARD v. St. Maries Lumber Co., 285 P.2d 473 (Idaho 1955). · cites it 2× “The first section provides: “This act shall apply to all public employment as defined in section 72-103 and to all private employment not expressly excepted by the provisions of section 72-105.”

Lynskey v. Lind, 498 P.2d 1261 (Idaho 1972). · cites it 2× “— This act shall apply to all public employment as defined in section 72-103 and to all private employment not expressly excepted by the provisions of section 72-105.”

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