Idaho Code

Idaho Code § 72-1315 (2026)

Covered employer.

✓ current as of May 2026

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Covered employer.

(1) "Covered employer" means:

(a) Any person who, in any calendar quarter in either the current or preceding calendar year, paid for services in covered employment wages of one thousand five hundred dollars ($1,500) or more or, for some portion of a day in each of twenty (20) different calendar weeks, whether or not consecutive, in either the current or preceding calendar year, employed at least one (1) individual, irrespective of whether the same individual was in employment in each such day. For purposes of this subsection there shall not be taken into account any wages paid to, or in employment of, an employee performing domestic services referred to in paragraph (h) of this subsection.

(b) All individuals performing services within this state for an employer who maintains two (2) or more separate establishments within this state shall be deemed to be performing services for a single employer.

(c) Each individual engaged to perform or assist in performing the work of any person in the service of an employer shall be deemed to be employed by such employer for all the purposes of this chapter, whether such individual was engaged or paid directly by such employer or by such person, provided the employer had actual or constructive knowledge of the work.

(d) Any employer, whether or not an employer at the time of acquisition, who acquires the organization, trade, or business or substantially all the assets thereof of another who at the time of such acquisition was a covered employer.

(e) In the case of agricultural labor, any person who:

(i) During any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of twenty thousand dollars ($20,000) or more for agricultural labor; or

(ii) On each of some twenty (20) days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least ten (10) individuals in employment in agricultural labor for some portion of the day.

(iii) Such labor is not agricultural labor when it is performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the immigration and nationality act, unless the individual is required to be covered by the federal unemployment tax act.

(f) A licensed farm labor contractor, as provided in chapter 16, title 44, Idaho Code, who furnishes any individual to perform agricultural labor for another person.

(g) An unlicensed, nonexempt farm labor contractor, as provided in chapter 16, title 44, Idaho Code, who furnishes any individual to perform agricultural labor for another person not treated as a covered employer under paragraph (e) of this subsection. If an unlicensed, nonexempt farm labor contractor furnishes any individual to perform agricultural labor for another person who is treated as a covered employer under paragraph (e) of this subsection, both such other person and the unlicensed, nonexempt farm labor contractor shall be jointly and severally liable for any moneys due under the provisions of this chapter.

(h)(i) In the case of domestic service performed in the operation or maintenance of a private home, local college club, or local chapter of a college fraternity or sorority, any person who during any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of one thousand dollars ($1,000) or more for such service. Domestic service includes, without limitation, services rendered as cooks, waiters, butlers, maids, janitors, handymen, gardeners, housekeepers, housemothers, and in-home caregivers, as distinguished from services as an employee in pursuit of an employer’s trade, occupation, profession, enterprise, or vocation.

(ii) A person treated as a covered employer under this paragraph shall not be treated as a covered employer with respect to wages paid for any service other than domestic service referred to in this paragraph unless such person is treated as a covered employer under paragraphs (a) or (e) of this subsection, with respect to such other service.

(i) Any governmental entity as defined in section 72-1322C, Idaho Code.

(j) A nonprofit organization as defined in section 72-1322D, Idaho Code.

(k) An employer who has elected coverage pursuant to the provisions of subsection (3) of section 72-1352, Idaho Code.

(2) For purposes of coverage under this chapter, a limited liability company shall have the same status as it elected for federal tax purposes, or as that status may be determined or required by the federal government. Any member of a limited liability company that has elected to be treated as a corporation for federal tax purposes shall be treated as a corporate officer under this chapter.

Notes of Decisions

Cited in 8 cases, 1963–2013 · leading case: Super Grade, Inc. v. Idaho Dep't of Com. & Labor, 162 P.3d 765 (Idaho 2007).

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Super Grade, Inc. v. Idaho Dep't of Com. & Labor, 162 P.3d 765 (Idaho 2007). · cites it 2× “ny individual or type of organization, whether or not a covered employer within the meaning of section 72-1315, Idaho Code, in any manner succeeds to, or acquires, part of the business of an employer who at the time of the acquisition was a covered employer, and such portion of…”

Dep't of Emp. v. St. Alphonsus Hosp., 561 P.2d 1316 (Idaho 1977). · cites it 4× “I.C. §§ 72-1315, -1320, -1349(a), -1350, -1351.”

Totusek v. Dep't of Emp., 535 P.2d 672 (Idaho 1975). · cites it 2× “A “covered employer” is a person who pays for services in “covered employment” above certain minimum levels (I.C. § 72-1315). I.C. § 72-1316(a) generally defines “covered employment,” but the case at bar raises questions regarding I.”

Hill v. State, Dep't of Emp., 701 P.2d 203 (Idaho 1985). · cites it 4× “§ 72-1316 and because appellant is a covered employer under I.C. § 72-1315. 1 Appellant first challenges the constitutionality of the E.”

State v. Concrete Processors, Inc., 379 P.2d 89 (Idaho 1963). · cites it 2× “” I.C. § 72-1315. By exercising his authority in the execution of his statutory duties by making this determination, the director did not assume nor usurp judicial powers and functions.”

Rule Steel Tanks, Inc. v. Idaho Dep't of Labor, 317 P.3d 709 (Idaho 2013). · cites it 2× “That statute provides: Whenever any individual or type of organization, whether or not a covered employer within the meaning of section 72-1315, Idaho Code, in any manner succeeds to, or acquires, part of the business of an employer who at the time of acquisition was a covered…”

Sheppard v. State, 650 P.2d 643 (Idaho 1982). · cites it 2× “Overly simplified, it defines “covered employers”, I.C. § 72-1315, who are required to make “contributions”, I.”

Branchflower v. State, Dep't of Emp., 917 P.2d 750 (Idaho 1996). · cites it 12× “I.C. § 72-1315(a) defines the term “covered employer” as follows: Any person who, in any calendar quarter in either the current or preceding calendar year paid for services in covered employment wages of three hundred dollars ($300) or more .”

— Idaho Code § 72-1315(a) — 1 case

Branchflower v. State, Dep't of Emp., 917 P.2d 750 (Idaho 1996). “I.C. § 72-1315(a) defines the term “covered employer” as follows: Any person who, in any calendar quarter in either the current or preceding calendar year paid for services in covered employment wages of three hundred dollars ($300) or more .”

— Idaho Code § 72-1315(e) — 1 case

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