Idaho Code

Idaho Code § 72-1369 (2026)

Overpayments, civil penalties and interest — Collection and waiver.

✓ current as of May 2026

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Overpayments, civil penalties and interest — Collection and waiver.

(1) Any person who received benefits to which he was not entitled under the provisions of this chapter or under an unemployment insurance law of any state or of the federal government shall be liable to repay the benefits, and the benefits shall, for the purpose of this chapter, be considered to be overpayments.

(2) Civil penalties. The director shall assess the following monetary penalties for each determination in which the claimant is found to have made a false statement, misrepresentation, or failed to report a material fact to the department:

(a) Twenty-five percent (25%) of any resulting overpayment for the first determination;

(b) Fifty percent (50%) of any resulting overpayment for the second determination; and

(3) Any overpayment, civil penalty and/or interest that has not been repaid may, in addition to or alternatively to any other method of collection prescribed in this chapter, including the creation of a lien as provided by section 72-1360, Idaho Code, be collected with interest thereon at the rate prescribed in section 72-1360(2), Idaho Code. The director may also file a civil action in the name of the state of Idaho. In bringing such civil actions for the collection of overpayments, penalties and interest, the director shall have all the rights and remedies provided by the laws of this state, and any person adjudged liable in such civil action for any overpayments shall pay the costs of such action. A civil action filed pursuant to this subsection shall be commenced within five (5) years from the date of the final determination establishing liability to repay. Any judgment obtained pursuant to this section shall, upon compliance with the requirements of chapter 19, title 45, Idaho Code, become a lien of the same type, duration and priority as if it were created pursuant to section 72-1360, Idaho Code.

(4) Collection of overpayments and civil penalties.

(a) Overpayments, other than those resulting from a false statement, misrepresentation, or failure to report a material fact by the claimant, that have not been repaid or collected may, at the discretion of the director, be deducted from any future benefits payable to the claimant under the provisions of this chapter. Such overpayments not recovered within five (5) years from the date of the final determination establishing liability to repay may be deemed uncollectible.

(b) Overpayments resulting from a false statement, misrepresentation, or failure to report a material fact by the claimant that have not been recovered within eight (8) years from the date of the final determination establishing liability to repay may be deemed uncollectible.

(i) An amount totaling fifteen percent (15%) of the overpayment shall be paid into the employment security fund created in section 72-1346, Idaho Code; and

(ii) Any additional amounts collected shall be paid into the employment security administrative and reimbursement fund created in section 72-1348, Idaho Code.

(5) The director may waive the requirement to repay an overpayment, other than one resulting from a false statement, misrepresentation, or failure to report a material fact by the claimant, and interest thereon, if:

(a) The benefit payments were made solely as a result of department error or inadvertence and made to a claimant who could not reasonably have been expected to recognize the error; or

(b) Such payments were made solely as a result of an employer misreporting wages earned in a claimant’s base period and made to a claimant who could not reasonably have been expected to recognize an error in the wages reported.

(6) Neither the director nor any of his agents or employees shall be liable for benefits paid to persons not entitled to the same under the provisions of this chapter if it appears that such payments have been made in good faith and that ordinary care and diligence have been used in the determination of the validity of the claim or claims under which such benefits have been paid.

(7) The director shall have discretion to compromise any or all of an overpayment, civil penalty, interest, or disqualification assessed under subsections (1) and (2) of this section and section 72-1366(12), Idaho Code, when the director finds it is in the best interest of the department.

Notes of Decisions

Cited in 20 cases (3 in the last 5 years), 1954–2023 · leading case: Henderson v. Eclipse Traffic Control & Flagging, Inc., 213 P.3d 718 (Idaho 2009).

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Henderson v. Eclipse Traffic Control & Flagging, Inc., 213 P.3d 718 (Idaho 2009). · cites it 44× “Idaho Code § 72-1369 [5] does not provide the Department with statutory authority to *727 make the redeterminations in this case.”

Burnside v. Gate City Steel Corp., 739 P.2d 339 (Idaho 1987). · cites it 32× “§ 72-1369(a)(4) do not exist in this case, there were no grounds upon which the director could properly exercise his discretion and waive the repayment requirement of I.C. § 72-1369. In short, no statutory grounds have been shown to exist upon which claimant could assert that…”

Bringman v. New Albertsons, Inc., 334 P.3d 262 (Idaho 2014). · cites it 19× “Under Idaho Code section 72-1369, a claimant must repay the benefits he received to which he was not entitled, known as overpayments.”

McNulty v. Sinclair Oil Corp., 272 P.3d 554 (Idaho 2012). · cites it 6× “The Commission Did Not Err in Concluding that McNulty was Ineligible for a Waiver of the Requirement to Repay Benefits Idaho Code section 72-1369(1) provides that any person who received benefits for which he was not entitled shall be liable to repay the benefits, and the…”

Parker v. Underwriters Labs., Inc., 96 P.3d 618 (Idaho 2004). · cites it 6× “Parker (Parker) was ineligible for a waiver of repayment of unemployment benefits pursuant to I.C. § 72-1369. I. FACTUAL AND PROCEDURAL BACKGROUND On August 6, 2001, Parker was terminated after twenty-four years of employment with Underwriters Laboratories, Inc.”

Bell v. Idaho Dep't of Labor, 339 P.3d 1148 (Idaho 2014). · cites it 2× “, and is liable for penalties “for each determination in which the claimant is found to have made a false statement, misrepresentation, or failed to report a material fact to the department____” I.C. § 72-1369(2). Bell does not argue that his weekly gross wages or the number of…”

Jimmy Christy Jr v. Grasmick Produce, 395 P.3d 819 (Idaho 2017). · cites it 2× “On a final note, Christy argues that civil penalties should not have been imposed under I.C. § 72-1369(2) because there was no evidence to support the Industrial Commission’s finding of “willfulness.”

Steffen v. Davison, Copple, Copple & Copple, 814 P.2d 29 (Idaho 1991). · cites it 4× “I.C. § 72-1369. Based on the evidence presented at the hearing level, claimant Steffen did not prove or establish to the satisfaction of the finder of fact that a reasonable person under those circumstances would terminate employment.”

Tasha Jeffcoat v. Idaho Dept of Corr., 389 P.3d 139 (Idaho 2016). · cites it 4× “The Commission reached three conclusions of law: (1) “Claimant willfully misstated a material fact for the purpose of obtaining unemployment benefits and is ineligible for benefits and/or waiting week credit .”

Claim of Sapp, 266 P.2d 1027 (Idaho 1954). · cites it 2× “, which in substance provides that a person who has received benefit payments to which he was not entitled under the law is not liable to repay them if it is determined that the claim was made- in good faith, that the benefits were received in good faith and that the claim was…”

Cox v. Hollow Leg Pub & Brewery, 158 P.3d 930 (Idaho 2007). “representation or willfully failed to report a material fact in order to obtain unemployment insurance benefits, according to § 72-1366(12) of the Idaho Employment Security Law; and (2) whether the claimant has received benefits to which s/he was not entitled, and if so, whether…”

Lebow v. Com. Tire, Inc., 336 P.3d 786 (Idaho 2014). · cites it 5× “(3) whether the claimant is subject to a (25%/50%/100%) civil penalty as a result of having made a false statement or failed to report a material fact according to § 72-1369(2) ... (5) whether the claimant has received benefits to which s/he was not entitled, and if so, whether…”

Show all 20 citing cases →

— Idaho Code § 72-1369(1) — 3 cases

Bringman v. New Albertsons, Inc., 334 P.3d 262 (Idaho 2014). “Under Idaho Code section 72-1369, a claimant must repay the benefits he received to which he was not entitled, known as overpayments.”

McNulty v. Sinclair Oil Corp., 272 P.3d 554 (Idaho 2012). “The Commission Did Not Err in Concluding that McNulty was Ineligible for a Waiver of the Requirement to Repay Benefits Idaho Code section 72-1369(1) provides that any person who received benefits for which he was not entitled shall be liable to repay the benefits, and the…”

Billy J. Bringman v. New Albertsons, Inc. (Idaho 2014).

— Idaho Code § 72-1369(2) — 8 cases

Bell v. Idaho Dep't of Labor, 339 P.3d 1148 (Idaho 2014). “, and is liable for penalties “for each determination in which the claimant is found to have made a false statement, misrepresentation, or failed to report a material fact to the department____” I.C. § 72-1369(2). Bell does not argue that his weekly gross wages or the number of…”

Jimmy Christy Jr v. Grasmick Produce, 395 P.3d 819 (Idaho 2017). “On a final note, Christy argues that civil penalties should not have been imposed under I.C. § 72-1369(2) because there was no evidence to support the Industrial Commission’s finding of “willfulness.”

Lebow v. Com. Tire, Inc., 336 P.3d 786 (Idaho 2014). “(3) whether the claimant is subject to a (25%/50%/100%) civil penalty as a result of having made a false statement or failed to report a material fact according to § 72-1369(2) ... (5) whether the claimant has received benefits to which s/he was not entitled, and if so, whether…”

— Idaho Code § 72-1369(2)(a) — 2 cases

Billy J. Bringman v. New Albertsons, Inc. (Idaho 2014).

— Idaho Code § 72-1369(5) — 8 cases

Billy J. Bringman v. New Albertsons, Inc. (Idaho 2014).

— Idaho Code § 72-1369(a) — 1 case

Burnside v. Gate City Steel Corp., 739 P.2d 339 (Idaho 1987). “§ 72-1369(a)(4) do not exist in this case, there were no grounds upon which the director could properly exercise his discretion and waive the repayment requirement of I.C. § 72-1369. In short, no statutory grounds have been shown to exist upon which claimant could assert that…”

— Idaho Code § 72-1369(a)(1) — 1 case

— Idaho Code § 72-1369(a)(2)(A) — 2 cases

Blayney v. City of Boise, 715 P.2d 972 (Idaho 1986).

— Idaho Code § 72-1369(a)(2)(B) — 1 case

Blayney v. City of Boise, 715 P.2d 972 (Idaho 1986).

— Idaho Code § 72-1369(a)(4) — 2 cases

Blayney v. City of Boise, 715 P.2d 972 (Idaho 1986).

— Idaho Code § 72-1369(a)(l) — 1 case

— Idaho Code § 72-1369(l)(d) — 1 case

Parker v. Underwriters Labs., Inc., 96 P.3d 618 (Idaho 2004). “Parker (Parker) was ineligible for a waiver of repayment of unemployment benefits pursuant to I.C. § 72-1369. I. FACTUAL AND PROCEDURAL BACKGROUND On August 6, 2001, Parker was terminated after twenty-four years of employment with Underwriters Laboratories, Inc.”

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