Idaho Code

Idaho Code § 72-204 (2026)

Private employment — Coverage. 

✓ current as of May 2026
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Private employment — Coverage. 

The following shall constitute employees in private employment and their employers subject to the provisions of this law:

(1)  A person performing service in the course of the trade, business, profession or occupation of an employer.
(2)  A person, including a minor, whether lawfully or unlawfully employed, in the service of an employer under any contract of hire or apprenticeship, express or implied, and all helpers and assistants of employees whether paid by the employer or employee, if employed with the knowledge, actual or constructive, of the employer.
(3)  An officer of a corporation.
(4)  "Employment," in the case of private employers, includes employment only in that trade, business, profession or occupation which is carried on by the employer and also includes any of the pursuits specified in section 72-212, Idaho Code, when the employer shall have elected to come under the law as provided in section 72-213, Idaho Code.
Notes of Decisions
Cited in 28 cases (3 in the last 5 years), 1952–2023 · leading case: Serrano v. Four Seasons Framing, 336 P.3d 242 (Idaho 2014).
Serrano v. Four Seasons Framing, 336 P.3d 242 (Idaho 2014). · cites it 17× “In relevant part, he said: The parties have conceded, and the majority has found, that Claimant is a covered employee subject to the provisions of the [Worker’s Compensation] Act under Idaho Code § 72-204 , notwithstanding that his employment is “unlawful.”
Brown v. Arrington Const. Co., 262 P.2d 789 (Idaho 1953). · cites it 20× “Section 72-204, I. C., reads as follows: "When an injury for which compensation is payable under this act shall have been sustained under circumstances creating in some other person than the employer a legal liability to pay damages in respect thereto, the injured employee may,…”
Tucker v. Union Oil Co. of California, 603 P.2d 156 (Idaho 1979). · cites it 4× “The significant language of the opinion as pertinent here was the passage quoted from Larson, Vol.”
Wilder v. Redd, 721 P.2d 1240 (Idaho 1986). · cites it 10× “I.C. § 72-204 provides the following definition: "The following shall constitute employees in private employment .”
Daleiden v. Jefferson Cnty. Jt. Sch. Dist. No. 251, 80 P.3d 1067 (Idaho 2003). · cites it 4× “§ 72-205(1) is also found in I.C. § 72-204, which covers private employment.”
State ex rel. Indus. Comm'n v. Bible Missionary Church, Inc., 70 P.3d 685 (Idaho 2003). · cites it 12× “Employment includes “[a] person performing services in the course of the trade, profession or occupation of an employer,” but “only in a trade or occupation which is carried on by the employer for the sake of pecuniary gain____” I.C. §§ 72-204(1) and (4). Section 72-212(6)…”
Dewey v. Merrill, 858 P.2d 740 (Idaho 1993). · cites it 5× “Idaho Code § 72-204 defines private employment for purposes of the worker’s compensation law: “Employment,” in the case of private employers, includes employment only in fit trade or occupation which is carried on by the employer for the sake of pecuniary gain and also includes…”
Clearwater Timber Prot. Ass'n v. Dist. Court, 369 P.2d 571 (Idaho 1962). · cites it 12× “Idaho Code § 72-204 defines a third party as "some other person than the employer.”
Shields v. Wyeth Labs., Inc., 513 P.2d 404 (Idaho 1973). · cites it 12× “Shields and denied appellants Wyeth Laboratories and Liberty Mutual Insurance Company the right to have credited the amount of the third party settlement against the award in lieu of their subrogation rights under I.C. § 72-204. The facts giving rise to this appeal are as…”
Liberty Mut. Ins. Co. v. Adams, 417 P.2d 417 (Idaho 1966). · cites it 5× “Respondents’ claim for reimbursement is predicated upon the provisions of I.C. § 72-204 1 . The Railroad Company filed its counterclaim against the respondents seeking recovery of the amount it paid Adams in settlement of his claim against the Railroad Company, this being based…”
Alcala v. Verbruggen Palletizing Solutions, Inc., 531 P.3d 1085 (Idaho 2023). · cites it 2× “This absence in the Equipment Contract suggests a transaction in which the rendition of services was merely incidental to the subject of the contract.”
Hall v. Young's Dairy Prods. Co., 569 P.2d 907 (Idaho 1977). · cites it 6× “I.C. § 72-204 as in effect at the time in issue here and prior to the 1972 amendment provides: “When an injury for which compensation is payable under this act shall have been sustained under circumstances creating in some other person than the employer a legal liability to pay…”
— Idaho Code § 72-204(1) — 1 case
State ex rel. Indus. Comm'n v. Bible Missionary Church, Inc., 70 P.3d 685 (Idaho 2003). “Employment includes “[a] person performing services in the course of the trade, profession or occupation of an employer,” but “only in a trade or occupation which is carried on by the employer for the sake of pecuniary gain____” I.C. §§ 72-204(1) and (4). Section 72-212(6)…”
— Idaho Code § 72-204(2) — 3 cases
Daleiden v. Jefferson Cnty. Jt. Sch. Dist. No. 251, 80 P.3d 1067 (Idaho 2003). “§ 72-205(1) is also found in I.C. § 72-204, which covers private employment.”
Smith v. Excel Fabrication, LLC, 535 P.3d 1098 (Idaho 2023).
— Idaho Code § 72-204(4) — 2 cases
State ex rel. Indus. Comm'n v. Bible Missionary Church, Inc., 70 P.3d 685 (Idaho 2003). “Employment includes “[a] person performing services in the course of the trade, profession or occupation of an employer,” but “only in a trade or occupation which is carried on by the employer for the sake of pecuniary gain____” I.C. §§ 72-204(1) and (4). Section 72-212(6)…”
Dewey v. Merrill, 858 P.2d 740 (Idaho 1993). “Idaho Code § 72-204 defines private employment for purposes of the worker’s compensation law: “Employment,” in the case of private employers, includes employment only in fit trade or occupation which is carried on by the employer for the sake of pecuniary gain and also includes…”
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