Most employers are required to carry workers' compensation for their employees. You can get full information on our?Employer FAQ's?page, which gives basic information about coverage requirements in Idaho.
Policy Reporting Requirements
Effective August 1, 2013, the Idaho Industrial Commission will begin receiving Idaho workers’ compensation insurance policy data from the National Council on Compensation Insurance (NCCI) in the IAIABC EDI POC Release 3.0 format. This change will affect what insurance carriers are required to report to NCCI.
Some of the key changes coming in Release 3.0 are the addition of data elements to identify deductible policies, professional employer organization (PEO) and client company relationships, state premium, as well as the addition of several new cancellation reasons including “failure to submit payroll information”. A copy of the data element requirements, event tables and edit matrix are available on the?Commission’s website. Also, please refer to NCCI’s Proof of Coverage Circular, POC-ID-2013-0, which is available on NCCI’s website at?www.ncci.com?for additional instructions on the requirements for Proof of Coverage Release 3.0.
The administrative rules of the Industrial Commission require that new policies, renewal policies, reinstatements and endorsement information must be reported to NCCI within 30 days of the effective date. Cancellations and non-renewals must be reported to NCCI within the time frames required by Idaho Code §72-311.
If you have any questions regarding the new reporting requirements, please contact Evan Sailor, Employer Compliance Manager, Idaho Industrial Commission, at (208) 334-6099 or by email at?Evan.Sailor@www.rolfgraf.com.
Extraterritorial Coverage and Reciprocity
- Extraterritorial coverage definitions
- Idaho’s extraterritorial coverage approval requirements and processes
- How to obtain extraterritorial coverage for your Idaho employees working in another state
- How to obtain extraterritorial coverage for your out-of-state employees working in Idaho
Exemptions for Family Members
Family members of business owners operating either as a sole proprietorship or as a single member limited liability company that is taxed as a sole proprietorship are automatically exempt from coverage under the Idaho workers’ compensation law and the insurance requirement of that law, but only so long as the family member employee is residing with the family member owner of that business (Idaho Code § 72-212(4)).
Only family member employees of a sole proprietor employer who do not reside in the same household as the owner employer may file an election for exemption from coverage and the insurance requirement under this law by filing this ?IC53 Election for Exemption form?with the Commission (Idaho Code § 72-212(5)).
Click to?View the chart?which identifies those family relationships which are eligible for these exemptions.
Large employers may be eligible to self-insure their liability under the Idaho Workers’ Compensation Law provided they meet specific requirements. Approval for self insurance must be granted by the Industrial Commission. Information regarding the statutory deposits can be found?here. For additional information on the self-insurance requirements, refer to?IDAPA Rule 17.01.01.?If you have additional questions or need to obtain an application, contact?Nick Landry,(208)334-6042.
Insurance companies authorized to write workers’ compensation insurance in Idaho are required to abide by the rates set by the National Council on Compensation Insurance (NCCI).? Insurance companies can request approval of a rate deviation from the Idaho Department of Insurance.? The Idaho State Insurance Fund has published their?workers’ compensation insurance rates?per $100 of payroll.? Please note that your insurance company may charge more or less than the State Insurance Fund for comparable insurance.?
For current NCCI rates for self-insured employers, please click?here.
If a work-related injury or illness results in lost work time or requires medical treatment, that injury or illness must be reported to the Idaho Industrial Commission. This is done with a?First Report of Injury or Illness form. Before completing the form, be sure to read the?instructions. The form can be filled out and?sent as an email attachment.
Election of Coverage
Even though they may be exempt from the insurance requirement of the Workers’ Compensation Law, sole proprietors, partners, working members of a limited liability company, certain corporate officers, and others may elect coverage through a?declaration in writing?of the insurance company and the employer.
Working From Home
Telecommuting is becoming more commonplace in Idaho.? If you are an out-of-state employer and have an employee who is working from their home in Idaho, they are required to be covered by a workers’ compensation insurance policy that is endorsed for Idaho.? It does not matter whether that employee is full-time, part-time, seasonal, or occasional. If you are experiencing difficulty in obtaining a workers’ compensation insurance policy for that employee, you may contact the following:
Assigned Risk Administrator for Idaho
The National Council on Compensation Insurance (NCCI)
800-622-4123 or www.ncci.com
*It should be noted, that workers who are telecommuting from home do not meet the established criteria for the exemptions posted under Title 72-212 (Casual Employment/Employment of Outworkers).
Required Forms for Employers
The following forms should be made available to employers from their insurance company. They include:
- First Report of Injury or Illness Form(IC-1)?and?First Report of Injury Instructions
- Employer's Supplemental Report (IC-14)
- Election of Coverage (IC-52)
- Certificate of Verification Form?and?Instructions?for US Forest Service contractors
- See "Who Must Complete This Form" in the Instructions
- AI Form
- Form must be completed by all out of state employers requesting extraterritorial coverage for their employees working in Idaho.
- Employer Workers' Compensation Poster
- This is a sample and should not be used in place of the verification poster that you will recieve from your insurance company.
The Industrial Commission has compiled information on topics of interest to employers into several brochures:
Public Service Announcements
The Industrial Commission worked with DaviesMoore to produce informational television and radio spots to help educate employers and employees about compliance with workers' compensation laws. Click below to view the spots:
Online Business Registration
The?Idaho Business Registration system?is used by the Idaho Industrial Commission, the Idaho State Tax Commission, and Department of Labor as a one-stop way to register as an Idaho employer. After you have completed the Idaho Business Registration process, please complete?the IIC New Business Information Form.
Visit our?posters?page for a full list of required and optional posters for employers.
Sureties Authorized to Write Workers' Compensation in Idaho
Small Business Solutions
The?Idaho Small Business Solutions web site?can provide you with direct information about starting a business in Idaho.
Start Your Small Business Right
This forum?provides valuable information to help an owner handle starting a new business.? Several state and federal agencies give a short presentation regarding answers to questions such as:? what responsibilities come with having employees, how to determine whether you have an employee or an independent contractor, when to pay sales tax; how to avoid penalties, which forms to file and when and where to file them, how to get SBA assistance, and much more.