Idaho Code

Idaho Code § 72-327 (2026)

Assessment — Method of calculation and proration — Time for payment.

✓ current as of May 2026

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Assessment — Method of calculation and proration — Time for payment.

(1) The state insurance fund, every authorized self-insurer and every surety authorized under the Idaho insurance code or by the director of the department of insurance to transact worker’s compensation insurance in Idaho, in addition to all other payments required by statute, shall, within thirty (30) days subsequent to September 1 and April 1 of each year, pay to the industrial commission for deposit in the industrial special indemnity fund an assessment as follows:

(a) The total annual assessment payable in the manner set forth in this section shall be equal in amount to two (2) times the amount of all expenses of the industrial special indemnity fund incurred during the immediately preceding fiscal year less the existing cash balance of the industrial special indemnity fund as of the thirtieth day of June of the immediately preceding fiscal year;

(b) The total annual assessment shall be apportioned on a pro rata percentage basis among and between the state insurance fund, every authorized self-insurer and every surety authorized under the Idaho insurance code or by the director of the department of insurance to transact worker’s compensation insurance in Idaho based upon the proportionate share of the total gross amount of indemnity benefits paid on Idaho worker’s compensation claims during the applicable reporting period;

(c) The amount of each responsible entity’s or person’s assessment which is due and payable within thirty (30) days subsequent to September 1 and April 1 of any year shall be calculated by dividing one-half (1/2) of the total annual assessment amount by the responsible party’s proportionate share of the total gross amount of indemnity benefits paid during the preceding period of time from January 1 through December 31. In no case shall the amount of any such assessment be less than two hundred dollars ($200).

(2) In arriving at the total gross amount of indemnity benefits paid, the amount of indemnity benefits shall include those payments provided for or made under the provisions of the worker’s compensation law with respect to "income benefits" as defined in section 72-102, Idaho Code.

(3) For the purposes of this section, the responsible entities or persons shall report to the industrial commission their total gross indemnity benefits paid during the twelve (12) month period from January 1 through December 31 no later than March 3 of the next succeeding year.

(4) A penalty for the late filing of any report required by this section will be assessed in accordance with the rules of the industrial commission.

(5) The industrial special indemnity fund shall certify to the industrial commission annually the amount of the assessment payable under this section and the industrial commission shall prepare and submit to each responsible entity or person notice of its pro rata amount payable hereunder on or before April 1, 1998, and thereafter on or before September 1 and April 1 of each succeeding year.

(6) For the purposes of this section, the cash balance of the industrial special indemnity fund in any fiscal year shall mean all money deposited or invested by the state treasurer to the credit of the industrial special indemnity fund pursuant to sections 72-325 and 72-326, Idaho Code, and all interest earned thereon.

(7) For purposes of this section, the term "fiscal year" shall mean that period of time commencing upon July 1 in any year and ending upon June 30 of the next succeeding year.

Notes of Decisions

Cited in 3 cases, 1984–2001 · leading case: Jarvis v. Rexburg Nursing Ctr., 38 P.3d 617 (Idaho 2001).

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Jarvis v. Rexburg Nursing Ctr., 38 P.3d 617 (Idaho 2001). · cites it 2× “The Industrial Commission also awarded her attorney fees under Idaho Code § 72-327 because her employer did not have worker’s compensation insurance.”

Carey v. Clearwater Cnty. Road Dep't, 686 P.2d 54 (Idaho 1984). · cites it 2× “That risk-spreading is reasonably anticipated by employers, who pay their share of the specially dedicated excise tax therefor under I.C. § 72-327. We therefore affirm the commission’s holding, that the escalator provision of I.”

Adams v. Caribou Mem'l Hosp., 895 P.2d 1215 (Idaho 1995). · cites it 10× “This case concerns whether workers’ compensation benefits paid during an employee’s retraining period (retraining benefits) are exempt from the five percent excise levy (the levy) imposed by I.C. § 72-327(1). We conclude that retraining benefits are exempt from the levy.”

— Idaho Code § 72-327(1) — 1 case

Adams v. Caribou Mem'l Hosp., 895 P.2d 1215 (Idaho 1995). “This case concerns whether workers’ compensation benefits paid during an employee’s retraining period (retraining benefits) are exempt from the five percent excise levy (the levy) imposed by I.C. § 72-327(1). We conclude that retraining benefits are exempt from the levy.”

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