Who Needs Workers' Comp in Idaho?
Idaho requires all employers with one or more employees to carry workers' compensation insurance under Idaho Code Title 72. This includes part-time, temporary, and seasonal workers. Sole proprietors and partners can elect coverage but are not required to. Corporate officers are covered by default but can opt out with proper filing.
Penalties for Non-Compliance
Idaho penalties include fines up to $1,000 per violation, misdemeanor criminal charges, and civil liability for all injury costs. The Idaho Industrial Commission enforces compliance and can issue penalties. Uninsured employers are liable for all benefits owed plus a 10% penalty on those benefits.
How Idaho Rates Work
Idaho uses NCCI class codes and is a competitive rating state where carriers file their own rates. The Idaho State Insurance Fund serves as both the insurer of last resort and a competitive carrier in the open market. Idaho generally has favorable workers' comp rates compared to national averages, thanks to a business-friendly regulatory environment and moderate claims costs.
Common Idaho Class Codes
| Code | Description | Risk Level |
|---|---|---|
| 8810 | Clerical Office Employees | Low |
| 8742 | Outside Salespersons | Low |
| 0042 | Landscape Gardening & Maintenance | Medium |
| 9101 | Restaurant NOC | Medium |
| 5403 | Carpentry NOC | Medium-High |
| 5606 | Contractors — General | Medium-High |
| 5551 | Roofing — All Kinds | High |