Idaho Code

Idaho Code § 72-1332 (2026)

Authority and duties of the commission. 

✓ current as of May 2026
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Authority and duties of the commission. 

The commission is authorized to hear and decide matters appealed to it in accordance with the provisions of this chapter and the federal unemployment tax act. In addition to salaries paid from the industrial administration fund each member of the commission shall receive a salary to be paid from the employment security administration fund in an amount equal to one-half (1/2) of the salary paid from the industrial administration fund. Prior to the beginning of each fiscal year, the department and the commission shall negotiate an amount to be paid the commission to reimburse it for the cost of personal and nonpersonal services involved in hearing appeals as provided in section 72-1368(6), Idaho Code.

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 1957–2024 · leading case: Allen v. Partners in Healthcare, Inc., 512 P.3d 1093 (Idaho 2022).
Allen v. Partners in Healthcare, Inc., 512 P.3d 1093 (Idaho 2022). · cites it 2× “72-1368 (setting out the rules for claims of unemployment benefits, appellate procedure, and limitations of actions). For these reasons, we do not fault Allen for failing to raise a claim before the Commission that it does not have jurisdiction to resolve.”
Creps v. Idaho Dep't of Labor, 238 P.3d 1284 (Idaho 2010). · cites it 2× “I.C. § 72-1332. See also Hampe v. Butler, 364 F.”
Smith v. Idaho Dep't of Labor, 218 P.3d 1133 (Idaho 2009). “§ 72-1332. “The statutory requirements governing the right to appeal under the Employment Security Act are mandatory and jurisdictional.”
In Re Markham's, Inc., 316 P.2d 553 (Idaho 1957). “” § 72-1351(e), I.C. The board is clearly authorized to rehear the entire controversy, to make its own findings of fact and draw its own conclusions, and is not limited to questions of law.”
Scott v. Home Depot USA, Inc., 561 P.3d 494 (Idaho 2024). “In doing so, we discussed the powers vested in the Commission by Idaho Code sections 72-1332, 72-1333, and 72-1368, none of which grant the Commission authority to resolve constitutional issues.”
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