Taxable wage base and taxable wage rates.
(1) All remuneration for personal services as defined in section 72-1328, Idaho Code, equal to the average annual wage in covered employment for the penultimate calendar year, rounded to the nearest multiple of one hundred dollars ($100) or the amount of taxable wage base specified in the federal unemployment tax act, whichever is higher, shall be the taxable wage base for purposes of this chapter. For the purpose of determining the taxable wage base under this chapter, the average annual wage is computed by dividing that calendar year’s total wages in covered employment, excluding state government and cost reimbursement employers, by the average number of workers in covered employment for that calendar year as derived from data reported to the department by covered employers.
Notes of Decisions
Dep't of Emp. v. St. Alphonsus Hosp., 561 P.2d 1316 (Idaho 1977).
· cites it 8× “I.C. §§ 72-1350, -1351. An employer who has had proportionately fewer claims allowed against his account obtains a lower tax rate than does an employer whose employment practices result in a proportionately larger number of claims allowed against his account.”
Sheppard v. State, 650 P.2d 643 (Idaho 1982).
· cites it 2× “I.C. §§ 72-1350 and 72-1351. Hence, there is an attempt at least to require employers who are most responsible for involuntary unemployment to bear a higher burden of the cost.”
Gray v. Brasch & Miller Constr. Co., 624 P.2d 396 (Idaho 1981).
· cites it 2× “See I.C. §§ 72-1350, -1351. Such testimony of a definitely conclusory nature, and lacking adversary input, is certainly a feeble basis for stating that the commission’s finding was unsupported by the evidence.”
Emp. Sec. Agency v. Cent. Eureka Corp., 281 P.2d 665 (Idaho 1955).
· cites it 2× “Section 72-1350, I.C. The rate may be reduced by the experience rating of the employer, Section 72-1322, I.”
— Idaho Code § 72-1350(f) — 1 case
Dep't of Emp. v. St. Alphonsus Hosp., 561 P.2d 1316 (Idaho 1977).
“I.C. §§ 72-1350, -1351. An employer who has had proportionately fewer claims allowed against his account obtains a lower tax rate than does an employer whose employment practices result in a proportionately larger number of claims allowed against his account.”
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