Idaho Code
Idaho Code

Idaho Code § 72-1349 (2026)

Payment of contributions — limitation of actions. 

✓ current as of May 2026
Find cases: SyfertCases citing this section IClegislature.idaho.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Payment of contributions — limitation of actions. 

(1) Contributions shall be reported and paid to the department on taxable wages for each calendar year equal to the amount determined in accordance with section 72-1350, Idaho Code. Contributions on wages paid to an individual under another state unemployment insurance law, or paid by an employer’s predecessor during the calendar year, shall be counted in complying with this provision.

(2)  Contributions shall accrue and become reportable and payable to the department by each covered employer for each calendar quarter with respect to wages for covered employment. Such contributions shall become due and be paid by each covered employer to the director for the employment security fund and shall not be deducted from the wages of individuals employed by such employer. All moneys required to be paid by a covered employer pursuant to this chapter shall immediately, upon becoming due and payable, become or be deemed money belonging to the state, and every covered employer shall hold or be deemed to hold said money separately, aside, or in trust from any other funds, moneys or accounts, for the state of Idaho for payment in the manner and at the times provided by law.
(3)  The contributions reportable and payable to the department by each covered employer, with respect to covered employment and accruing in each calendar quarter, shall be reported and paid to the department on or before the last day of the month following the close of said calendar quarter. If the normal due date falls on a weekend or holiday, the next business day shall be the due date for contributions.
(4)  Each amount shall be deemed to have been paid on the date that the department receives payment thereof in cash or by check or other order for the payment of money honored by the drawer on presentment. If sent through the mail, the amount shall be deemed to have been paid as of the date mailed as evidenced by the postmark on the envelope containing the contribution.
(5)  Application of contribution payments shall be done in accordance with department rule or policy.
(6)  The director may, for good cause shown by a covered employer, extend the time for payment of his contributions or any part thereof, but no such extension of time shall postpone the due date more than sixty (60) days. Contributions with respect to which an extension of time for payment has been granted shall be paid on or before the last day of the period of the extension.
(7)  Whenever it appears to be essential to the proper administration of this chapter that collection of the contributions of a covered employer must be made more often than quarterly, the director shall have authority to demand payment of the contributions forthwith.
(8)  In accordance with rules the director may prescribe, any person or persons entering into a formal contract with the state, any county, city, town, school or irrigation district, or any quasi-public corporation of the state, for the construction, alteration, or repair of any public building or public work, the contract price of which exceeds the sum of one thousand dollars ($1,000), may be required before commencing such work to execute a surety bond in an amount sufficient to cover contributions when due. If the director, who shall approve said bond, determines that said bond has become insufficient, he may require that a new bond be provided in the amount he directs. Failure on the part of the employer covered by the bond to pay the full amount of his contributions when due shall render the surety liable on said bond as though the surety was the employer and subject to the other provisions of this chapter.
(9)  In the payment of any contributions a fractional part of a dollar shall be disregarded unless it amounts to fifty cents (50¢) or more, in which case it shall be increased to one dollar ($1.00).
(10) The director may commence administrative proceedings to enforce the provisions of this section by issuing a determination at any time within five (5) years of the due date of a quarterly report or the date a quarterly report is filed, whichever is later. The limitation period of this subsection is tolled during any period in which the employer absconds from the state, during any period of the employer’s concealment, or during any period when the department’s ability to commence administrative proceedings to enforce the provisions of this section is stayed by legal proceedings.
Notes of Decisions
Cited in 9 cases, 1952–2012 · leading case: Dep't of Emp. v. St. Alphonsus Hosp., 561 P.2d 1316 (Idaho 1977).
Sort: Relevance Newest Treatment
Dep't of Emp. v. St. Alphonsus Hosp., 561 P.2d 1316 (Idaho 1977). · cites it 32× “The single issue on appeal is whether under the statute, I.C. § 72-1349 as it was then in effect, a cost reimbursement employer is obligated to reimburse the Employment Security Fund for unrecovered amounts paid out but later determined to be improper.”
Tendoy Area Council v. State, 670 P.2d 1302 (Idaho 1983). · cites it 6× “Any nonprofit organization shall pay contributions under the provisions of section 72-1349, Idaho Code, unless it elects in accordance with this paragraph to pay to the director for the unemployment fund an amount equal to the full amount of regular benefits and one-half (V2)…”
Holy Cross Hosp. of Silver Spring, Inc. v. Maryland Emp. Sec. Admin., 421 A.2d 944 (Md. 1980). · cites it 2× “Idaho Code § 72-1349 (f) (1973). In 1976, the Idaho State Legislature amended the statute to require reimbursers to reimburse the Fund for payments erroneously made not only as a result of an agency determination of eligibility that is subsequently reversed, but also after a…”
Hopkins v. Pneumotech, Inc., 272 P.3d 1242 (Idaho 2012). · cites it 2× “§§ 3301-3311 ; I.C. §§ 72-1349, 72-1351. 3 . Pneumotech makes no argument that this legal analysis was in error.”
Totusek v. Dep't of Emp., 535 P.2d 672 (Idaho 1975). · cites it 2× “§ 72-1302), and contributions to this fund are paid by employers based on wages paid by them for covered employment (I.C. § 72-1349). A “covered employer” is a person who pays for services in “covered employment” above certain minimum levels (I.”
Dep't of Emp. v. St. Alphonsus Hosp., 531 P.2d 232 (Idaho 1975). “Pursuant to § 72-1349(f), Idaho Code, St. Alphonsus Hospital in Boise,- Idaho, elected to become a cost reimbursement employer under the Employment Security Law.”
In Re Potlatch Forests, Inc., 240 P.2d 242 (Idaho 1952). “, are set forth as follows: “(a) Subject to the provisions of sections 72-1349 and 72-1350, each eligible employer’s contribution rate shall be determined in the manner set forth below for the period from July 1 to December 31, 1947, and for each calendar year thereafter : "(1)…”
Dep't of Emp. v. Kasum Commc'ns, 544 P.2d 1142 (Idaho 1976). · cites it 2× “I.C. §§ 72-1349 — 1351. Previous wages also determine the amount of benefits which an.”
Emp. Sec. Agency v. Cent. Eureka Corp., 281 P.2d 665 (Idaho 1955). · cites it 2× “Section 72-1349, I.C. An employer is not concerned with the amount of wages earned by one of his employees while in the employ of some other employer.”
— Idaho Code § 72-1349(f) — 3 cases
Dep't of Emp. v. St. Alphonsus Hosp., 561 P.2d 1316 (Idaho 1977). “The single issue on appeal is whether under the statute, I.C. § 72-1349 as it was then in effect, a cost reimbursement employer is obligated to reimburse the Employment Security Fund for unrecovered amounts paid out but later determined to be improper.”
Tendoy Area Council v. State, 670 P.2d 1302 (Idaho 1983). “Any nonprofit organization shall pay contributions under the provisions of section 72-1349, Idaho Code, unless it elects in accordance with this paragraph to pay to the director for the unemployment fund an amount equal to the full amount of regular benefits and one-half (V2)…”
Dep't of Emp. v. St. Alphonsus Hosp., 531 P.2d 232 (Idaho 1975). “Pursuant to § 72-1349(f), Idaho Code, St. Alphonsus Hospital in Boise,- Idaho, elected to become a cost reimbursement employer under the Employment Security Law.”
— Idaho Code § 72-1349(f)(2)(A) — 1 case
Dep't of Emp. v. St. Alphonsus Hosp., 561 P.2d 1316 (Idaho 1977). “The single issue on appeal is whether under the statute, I.C. § 72-1349 as it was then in effect, a cost reimbursement employer is obligated to reimburse the Employment Security Fund for unrecovered amounts paid out but later determined to be improper.”
— Idaho Code § 72-1349(f)(2)(D) — 1 case
Dep't of Emp. v. St. Alphonsus Hosp., 561 P.2d 1316 (Idaho 1977). “The single issue on appeal is whether under the statute, I.C. § 72-1349 as it was then in effect, a cost reimbursement employer is obligated to reimburse the Employment Security Fund for unrecovered amounts paid out but later determined to be improper.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.