Idaho Code

Idaho Code § 72-428 (2026)

Scheduled income benefits for loss or losses of use of bodily members. 

✓ current as of May 2026
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Scheduled income benefits for loss or losses of use of bodily members. 

An employee who suffers a permanent disability less than total and permanent shall, in addition to the income benefits payable during the period of recovery, be paid income benefits for such permanent disability in an amount equal to fifty-five percent (55%) of the average weekly state wage stated against the following scheduled permanent impairments respectively:

(1)  Amputations of Upper Extremities

Forequarter amputation

Disarticulation at shoulder joint

Amputation of arm above deltoid insertion
Amputation of arm between deltoid

  insertion and elbow joint

Disarticulation at elbow joint
Amputation of forearm below elbow joint

  proximal to insertion of biceps tendon
Amputation of forearm below elbow joint

  distal to insertion of biceps tendon

Disarticulation at wrist joint
Midcarpal or mid-metacarpal

  amputation of hand
Amputation of all fingers except thumb

  at metacarpophalangeal joints
At metacarpophalangeal joint

carpometacarpal bone

At interphalangeal joint
Amputation of index finger
At metacarpophalangeal joint

or with resection of metacarpal bone

At proximal interphalangeal joint

At distal interphalangeal joint
Amputation of middle finger
At metacarpophalangeal joint or with

resection of metacarpal bone

At proximal interphalangeal joint

At distal interphalangeal joint
Amputation of ring finger
At metacarpophalangeal joint or with

resection of metacarpal bone

At proximal interphalangeal joint

At distal interphalangeal joint
Amputation of little finger
At metacarpophalangeal joint or with

resection of metacarpal bone

At proximal interphalangeal joint

At distal interphalangeal joint

(2)  Amputations of Lower Extremities

Disarticulation at hip joint
Amputation above knee joint with
  short thigh stump (3" or less

  below tuberosity of ischium) 
Amputation above knee joint

  with functional stump

Disarticulation at knee joint

Gritti-Stokes amputation
Amputation below knee joint with
  short stump (3" or less below

  intercondylar notch) 
Amputation below knee joint with

  functional stump

Amputation at ankle (Syme) 

Partial amputation of foot (Chopart’s) 

Mid-metatarsal amputation
Amputation of all toes

  At metatarsophalangeal joints
Amputation of great toe

  With resection of metatarsal bone

  At metatarsophalangeal joint

  At interphalangeal joint
Amputation of lesser toe (2nd-5th)

  With resection of metatarsal bone

  At metatarsophalangeal joint

  At proximal interphalangeal joint

  At distal interphalangeal joint
(3)  Loss of Vision and Hearing

Total loss of vision of one eye 

Loss of one eye by enucleation 

Total loss of binaural hearing 
(4)  Total loss of use. Income benefits payable for permanent disability attributable to permanent total loss of use or comparable total loss of use of a member shall not be less than as for the loss of the member.
(5)  Partial loss or partial loss of use. Income benefits payable for permanent partial disability attributable to permanent partial loss or loss of use, of a member shall be not less than for a period as the permanent impairment attributable to the partial loss or loss of use of the member bears to total loss of the member.
(6)  Delay in rating. Following the period of recovery, a permanently disabled employee who has been afforded vocational retraining under a rehabilitation program shall be rated for permanent impairment only until completion of the vocational retraining program at which time he shall be rated for permanent disability, deducting from any monetary award therefor amounts previously awarded for permanent impairment only.
Notes of Decisions
Cited in 21 cases, 1975–2019 · leading case: Mayer v. TPC Holdings, Inc., 370 P.3d 738 (Idaho 2016).
Mayer v. TPC Holdings, Inc., 370 P.3d 738 (Idaho 2016). · cites it 50× “1 1 TPC attempts to make much of the fact that Idaho Code section 72-428 uses the term “permanent disability” to describe awards specified under section 72-428’s “scheduled permanent impairments.”
Carey v. Clearwater Cnty. Road Dep't, 686 P.2d 54 (Idaho 1984). · cites it 12× “” I.C. § 72-428, upon which the commission relied, sets out the benefits to be paid an injured worker for permanent partial disability, but does not state whether the contribution by the employer/surety should be fixed or adjustable.”
Reynolds v. Browning Ferris Indus., 751 P.2d 113 (Idaho 1988). · cites it 14× “" The Commission's rationale was based upon its interpretation of I.C. § 72-428(6): Delay in rating. Following the period of recovery, a permanently disabled employee who has been afforded vocational retraining under a rehabilitation program shall be rated for permanent…”
Haldiman v. Am. Fine Foods, 793 P.2d 187 (Idaho 1990). · cites it 16× “I.C. § 72-428(6) (1989) provides: Delay in rating.”
Cook v. Cook, 637 P.2d 799 (Idaho 1981). · cites it 6× “§ 72-313 (now I.C. § 72-428). In Close v. General Constr.”
Paulson v. Idaho Forest Indus., Inc., 591 P.2d 143 (Idaho 1979). · cites it 4× “Although medical impairment ratings may be dispositive when a claimant's infirmity is limited to a scheduled loss for which the legislature has prescribed income benefits, see I.C. § 72-428, Paulson's hysterical neurosis is not such a loss.”
Lopez v. Vanbeek Herd P'ship SIF, 393 P.3d 590 (Idaho 2017). · cites it 20× “I.C. § 72-428) = 40.075 weeks; 40.075 weeks -f- 500 weeks (I.”
Horton v. Garrett Freightlines, Inc., 772 P.2d 119 (Idaho 1989). · cites it 4× “Pursuant to I.C. § 72-428, the 50 percent of the whole leg rating was actually equivalent to only 20 percent of the whole person.”
Smith v. J.B. Parson Co., 908 P.2d 1244 (Idaho 1996). · cites it 4× “Smith’s subsequent back injury, which occurred prior to the final determination of Smith’s disability due to the 1988 finger injury, does not dismiss Parson from liability for Smith’s total and permanent disability caused by the 1988 industrial accident.”
Garcia v. J.R. Simplot Co., 772 P.2d 173 (Idaho 1989). · cites it 4× “The income benefits that Simplot paid to Garcia during the three years of Garcia's employment from 1982 to 1985 were part of Simplot's obligation to Garcia pursuant to I.C. § 72-428 for permanent partial disability.”
Urry v. Walker & Fox Masonry Contractors, 769 P.2d 1122 (Idaho 1989). · cites it 4× “As guidance on remand, we note that the impairment attributable to an injured and replaced hip is not among the "scheduled permanent impairments" enumerated in I.C. § 72-428. Rather, it is an unscheduled impairment, to be determined by analogy to the statutory schedule.”
Thom v. Callahan, 540 P.2d 1330 (Idaho 1975). · cites it 6× “The Workmen’s Compensation Law contemplates evaluation of permanent impairment in terms of the “whole man,” and in terms of impairment of body extremities as provided by the schedule of income benefits found in I.C. § 72-428. 3 For a time prior to the comprehensive…”
— Idaho Code § 72-428(1) — 1 case
Carey v. Clearwater Cnty. Road Dep't, 686 P.2d 54 (Idaho 1984). “” I.C. § 72-428, upon which the commission relied, sets out the benefits to be paid an injured worker for permanent partial disability, but does not state whether the contribution by the employer/surety should be fixed or adjustable.”
— Idaho Code § 72-428(2) — 1 case
Johnson v. Boise Cascade Corp., 2 P.3d 735 (Idaho 2000).
— Idaho Code § 72-428(3) — 1 case
Lopez v. Vanbeek Herd P'ship SIF, 393 P.3d 590 (Idaho 2017). “I.C. § 72-428) = 40.075 weeks; 40.075 weeks -f- 500 weeks (I.”
— Idaho Code § 72-428(6) — 3 cases
Reynolds v. Browning Ferris Indus., 751 P.2d 113 (Idaho 1988). “" The Commission's rationale was based upon its interpretation of I.C. § 72-428(6): Delay in rating. Following the period of recovery, a permanently disabled employee who has been afforded vocational retraining under a rehabilitation program shall be rated for permanent…”
Haldiman v. Am. Fine Foods, 793 P.2d 187 (Idaho 1990). “I.C. § 72-428(6) (1989) provides: Delay in rating.”
Archer v. Bonners Ferry Datsun, 786 P.2d 557 (Idaho 1990).
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