Idaho Code
Chapter 13 - EMPLOYMENT SECURITY LAW
Section 72-1315 - COVERED EMPLOYER.

72-1315. COVERED EMPLOYER. "Covered employer" means:
(1) Any person who, in any calendar quarter in either the current or preceding calendar year paid for services in covered employment wages of one thousand five hundred dollars ($1,500) or more, or for some portion of a day in each of twenty (20) different calendar weeks, whether or not consecutive, in either the current or preceding calendar year employed at least one (1) individual, irrespective of whether the same individual was in employment in each such day. For purposes of this subsection there shall not be taken into account any wages paid to, or in employment of, an employee performing domestic services referred to in subsection (8) of this section.
(2) All individuals performing services within this state for an employer who maintains two (2) or more separate establishments within this state shall be deemed to be performing services for a single employer.
(3) Each individual engaged to perform or assist in performing the work of any person in the service of an employer shall be deemed to be employed by such employer for all the purposes of this chapter, whether such individual was engaged or paid directly by such employer or by such person, provided the employer had actual or constructive knowledge of the work.
(4) Any employer, whether or not an employer at the time of acquisition, who acquires the organization, trade, or business or substantially all the assets thereof, of another who at the time of such acquisition was a covered employer.
(5) In the case of agricultural labor, any person who:
(a) During any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of twenty thousand dollars ($20,000) or more for agricultural labor; or
(b) On each of some twenty (20) days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least ten (10) individuals in employment in agricultural labor for some portion of the day.
(c) Such labor is not agricultural labor when it is performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the immigration and nationality act, unless the individual is required to be covered by the federal unemployment tax act.
(6) A licensed farm labor contractor, as provided in chapter 16, title 44, Idaho Code, who furnishes any individual to perform agricultural labor for another person.
(7) An unlicensed, nonexempt farm labor contractor, as provided in chapter 16, title 44, Idaho Code, who furnishes any individual to perform agricultural labor for another person not treated as a covered employer under subsection (5) of this section. If an unlicensed, nonexempt farm labor contractor furnishes any individual to perform agricultural labor for another person who is treated as a covered employer under subsection (5) of this section, both such other person and the unlicensed, nonexempt farm labor contractor shall be jointly and severally liable for any moneys due under the provisions of this chapter.
(8) In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, any person who during any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of one thousand dollars ($1,000) or more for such service.
A person treated as a covered employer under this subsection (8) shall not be treated as a covered employer with respect to wages paid for any service other than domestic service referred to in this subsection (8) unless such person is treated as a covered employer under subsection (1) or (5) of this section, with respect to such other service.
(9) Any governmental entity as defined in section 72-1322C, Idaho Code.
(10) A nonprofit organization as defined in section 72-1322D, Idaho Code.
(11) An employer who has elected coverage pursuant to the provisions of subsection (3) of section 72-1352, Idaho Code.

History:
[72-1315, added 1947, ch. 269, sec. 15, p. 793; am. 1949, ch. 144, sec. 15, p. 252; am. 1955, ch. 18, sec. 1, p. 20; am. 1967, ch. 117, sec. 5, p. 233; am. 1971, ch. 142, sec. 2, p. 595; am. 1977, ch. 179, sec. 1, p. 465; am. 1980, ch. 52, sec. 1, p. 107; am. 1983, ch. 146, sec. 1, p. 383; am. 1989, ch. 57, sec. 1, p. 78; am. 1996, ch. 62, sec. 1, p. 180; am. 1998, ch. 1, sec. 15, p. 10; am. 2008, ch. 44, sec. 1, p. 106.]

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