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.
You can also learn about:
- Exemptions for family members
- Reporting injuries
- Rehabilitation services
- Election of coverage
- Across state lines
- Employer resources
Exemptions for family members (top)
Family members of sole proprietorships and single member limited liability companies taxed as a sole proprietorship are exempt from the insurance requirement as long as the family member resides with the employer. Certain family member employees of a sole proprietor employer who do not reside in the same household of the employer may file an election for exemption with the Industrial Commission. View the chart which identifies the family relationships eligible for filing an IC53 Election for Exemption form.
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. For more information on the self-insurance requirements or to obtain an application, contact Jane McClaran (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.
Reporting injuries (top)
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.
Rehabilitation services (top)
The Industrial Commission offers rehabilitation services to Idaho workers injured on the job. We have rehabilitation staff in our eleven field offices, including a rehabilitation office in Boise separate from our main office. Rehabilitation professionals can help workers get back to work after a disabling injury or illness.
Election of coverage (top)
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.
Across state lines (top)
The state of Idaho has signed agreements with several states in the region that allow Idaho employers to maintain Idaho workers' compensation coverage for employees working across state lines. These are known as reciprocal agreements.
The Industrial Commission can issue an extraterritorial certificate for Idaho employers. You can request this by email. You can also call the Industrial Commission at 208-334-6000 and ask for Employer Compliance. We need the following information:
- Requestor's name, position, telephone number and e-mail address.
- The name and address of the employer, the legal entity (i.e. sole proprietorship, partnership, corporation), and a description of the type of business operated by the employer.
- The employer's Idaho workers' compensation insurance company, policy number and effective date.
- The state where the employees will be working.
- The effective date of the extraterritorial certificate.
Employer resources (top)
The Industrial Commission has compiled information on topics of interest to employers into several brochures:
- A Guide for Employers of Injured Workers
- Rehabilitation Services for Injured Workers
- Idaho Workers' Compensation: Facts for Employers
- Independent Contractor or Employee? Be Sure You Know the Difference
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.
Visit our posters page for a full list of required and optional posters for employers.
Sureties Authorized to Write Workers' Compensation in Idaho
The Idaho Industrial Commission has compiled a list of active insurance companies 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.