72-1349. PAYMENT OF CONTRIBUTIONS — LIMITATION OF ACTIONS. (1) Contributions shall be reported and paid to the department on taxable wages for each calendar year equal to the amount determined in accordance with section 72-1350, Idaho Code. Contributions on wages paid to an individual under another state unemployment insurance law, or paid by an employer’s predecessor during the calendar year, shall be counted in complying with this provision.
(2) Contributions shall accrue and become reportable and payable to the department by each covered employer for each calendar quarter with respect to wages for covered employment. Such contributions shall become due and be paid by each covered employer to the director for the employment security fund and shall not be deducted from the wages of individuals employed by such employer. All moneys required to be paid by a covered employer pursuant to this chapter shall immediately, upon becoming due and payable, become or be deemed money belonging to the state, and every covered employer shall hold or be deemed to hold said money separately, aside, or in trust from any other funds, moneys or accounts, for the state of Idaho for payment in the manner and at the times provided by law.
(3) The contributions reportable and payable to the department by each covered employer, with respect to covered employment, accruing in each calendar quarter, shall be reported and paid to the department on or before the last day of the month following the close of said calendar quarter.
(4) The director may, for good cause shown by a covered employer, extend the time for payment of his contributions or any part thereof, but no such extension of time shall postpone the due date more than sixty (60) days. Contributions with respect to which an extension of time for payment has been granted shall be paid on or before the last day of the period of the extension.
(5) Whenever it appears to be essential to the proper administration of this chapter that collection of the contributions of a covered employer must be made more often than quarterly, the director shall have authority to demand payment of the contributions forthwith.
(6) In accordance with rules the director may prescribe, any person or persons entering into a formal contract with the state, any county, city, town, school or irrigation district, or any quasi-public corporation of the state, for the construction, alteration, or repair of any public building or public work, the contract price of which exceeds the sum of one thousand dollars ($1,000) may be required before commencing such work, to execute a surety bond in an amount sufficient to cover contributions when due. If the director, who shall approve said bond, determines that said bond has become insufficient, he may require that a new bond be provided in the amount he directs. Failure on the part of the employer covered by the bond to pay the full amount of his contributions when due shall render the surety liable on said bond as though the surety was the employer and subject to the other provisions of this chapter.
(7) In the payment of any contributions a fractional part of a dollar shall be disregarded unless it amounts to fifty cents (50¢) or more, in which case it shall be increased to one dollar ($1.00).
(8) The director may commence administrative proceedings to enforce the provisions of this section by issuing a determination at any time within five (5) years of the due date of a quarterly report or the date a quarterly report is filed, whichever is later. The limitation period of this subsection (8) is tolled during any period in which the employer absconds from the state, during any period of the employer’s concealment, or during any period when the department’s ability to commence administrative proceedings to enforce the provisions of this section is stayed by legal proceedings.
History:
[72-1349, added 1947, ch. 269, sec. 49, p. 793; am. 1949, ch. 144, sec. 49, p. 252; am. 1951, ch. 104, sec. 13, p. 233; am. 1959, ch. 32, sec. 1, p. 68; am. 1971, ch. 142, sec. 10, p. 595; am. 1972, ch. 344, sec. 3, p. 998; am. 1975, ch. 126, sec. 3, p. 259; am. 1976, ch. 141, sec. 4, p. 517; am. 1976, ch. 207, sec. 4, p. 754; am. 1977, ch. 179, sec. 12, p. 478; am. 1998, ch. 1, sec. 62, p. 45; am. 2005, ch. 5, sec. 7, p. 12.; am. 2010, ch. 114, sec. 4, p. 235.]
Structure Idaho Code
Title 72 - WORKER'S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION
Chapter 13 - EMPLOYMENT SECURITY LAW
Section 72-1301 - SHORT TITLE.
Section 72-1302 - DECLARATION OF STATE PUBLIC POLICY.
Section 72-1303 - DEFINITIONS.
Section 72-1304 - AGRICULTURAL LABOR.
Section 72-1305 - ANNUAL PAYROLL.
Section 72-1306 - BASE PERIOD.
Section 72-1308 - BENEFIT YEAR.
Section 72-1310 - BONUS PAYMENT.
Section 72-1311 - CALENDAR QUARTER.
Section 72-1312 - COMPENSABLE WEEK.
Section 72-1312A - CORPORATE OFFICER — EMPLOYMENT.
Section 72-1313 - COMPUTATION DATE.
Section 72-1314 - CONTRIBUTIONS.
Section 72-1315 - COVERED EMPLOYER.
Section 72-1315A - COST REIMBURSEMENT EMPLOYER.
Section 72-1316 - COVERED EMPLOYMENT.
Section 72-1316A - EXEMPT EMPLOYMENT.
Section 72-1317 - CUT-OFF DATE.
Section 72-1318 - DIRECTOR — DEPARTMENT.
Section 72-1318B - DETERMINATION, REVISED DETERMINATION, REDETERMINATION OR SPECIAL REDETERMINATION.
Section 72-1319 - ELIGIBLE EMPLOYER.
Section 72-1319A - DEFICIT EMPLOYER.
Section 72-1319B - TAXABLE WAGE RATE.
Section 72-1320 - CREW LEADER.
Section 72-1322 - EXPERIENCE RATING.
Section 72-1322B - EDUCATIONAL INSTITUTION.
Section 72-1322C - GOVERNMENTAL ENTITY.
Section 72-1322D - NONPROFIT ORGANIZATION.
Section 72-1323 - INTERESTED PARTIES.
Section 72-1327A - VALID CLAIM.
Section 72-1329 - WAITING WEEK.
Section 72-1331 - ADMINISTRATION.
Section 72-1332 - AUTHORITY AND DUTIES OF THE COMMISSION.
Section 72-1333 - DEPARTMENT OF LABOR — AUTHORITY AND DUTIES OF THE DIRECTOR.
Section 72-1334 - PUBLICATIONS.
Section 72-1337 - RECORDS AND REPORTS.
Section 72-1338 - OATHS AND WITNESSES.
Section 72-1339 - ENFORCEMENT OF SUBPOENAS.
Section 72-1340 - PROTECTION AGAINST SELF-INCRIMINATION.
Section 72-1341 - FEDERAL-STATE COOPERATION.
Section 72-1342 - DISCLOSURE OF INFORMATION.
Section 72-1343 - PRESERVATION AND DESTRUCTION OF RECORDS.
Section 72-1344 - RECIPROCAL ARRANGEMENTS AND COOPERATION.
Section 72-1345 - STATE EMPLOYMENT SERVICE.
Section 72-1346 - EMPLOYMENT SECURITY FUND.
Section 72-1346B - UNEMPLOYMENT BENEFIT BONDS.
Section 72-1347 - EMPLOYMENT SECURITY ADMINISTRATION FUND.
Section 72-1347A - EMPLOYMENT SECURITY RESERVE FUND — SPECIAL ADMINISTRATION FUND.
Section 72-1348 - STATE EMPLOYMENT SECURITY ADMINISTRATIVE AND REIMBURSEMENT FUND.
Section 72-1349 - PAYMENT OF CONTRIBUTIONS — LIMITATION OF ACTIONS.
Section 72-1349B - FINANCING OF BENEFITS PAYMENTS BY PROFESSIONAL EMPLOYERS AND THEIR CLIENTS.
Section 72-1349C - TREATMENT OF INDIAN TRIBES.
Section 72-1350 - TAXABLE WAGE BASE AND TAXABLE WAGE RATES.
Section 72-1351 - EXPERIENCE RATING AND VOLUNTARY TRANSFERS OF EXPERIENCE RATING ACCOUNTS.
Section 72-1351B - FEDERAL CONFORMITY PROVISION PROHIBITING RELIEF FROM LIABILITY.
Section 72-1352 - PERIOD, TERMINATION, AND ELECTION OF EMPLOYER COVERAGE.
Section 72-1352A - CORPORATE OFFICERS — EXEMPTION FROM COVERAGE — NOTIFICATION — REINSTATEMENT.
Section 72-1353 - ADMINISTRATIVE DETERMINATIONS OF COVERAGE.
Section 72-1354 - PENALTY ON UNPAID AMOUNTS.
Section 72-1355 - COLLECTION BY SUIT.
Section 72-1355A - CONTRACTORS’ AND PRINCIPALS’ LIABILITY FOR CONTRIBUTIONS.
Section 72-1357 - ADJUSTMENTS AND REFUNDS.
Section 72-1358 - DETERMINATION OF AMOUNTS DUE UPON FAILURE TO REPORT.
Section 72-1359 - JEOPARDY ASSESSMENTS.
Section 72-1360A - COLLECTION OF LIEN AMOUNTS.
Section 72-1361 - APPEALS TO THE DEPARTMENT AND TO THE COMMISSION.
Section 72-1362 - LIABILITY OF SUCCESSOR.
Section 72-1364 - UNCOLLECTIBLE ACCOUNTS.
Section 72-1365 - PAYMENT OF BENEFITS.
Section 72-1366 - PERSONAL ELIGIBILITY CONDITIONS.
Section 72-1367 - BENEFIT FORMULA.
Section 72-1367A - EXTENDED BENEFITS.
Section 72-1368 - CLAIMS FOR BENEFITS — APPELLATE PROCEDURE — LIMITATION OF ACTIONS.
Section 72-1369 - OVERPAYMENTS, CIVIL PENALTIES AND INTEREST — COLLECTION AND WAIVER.
Section 72-1370 - DISTRIBUTION OF BENEFIT PAYMENTS UPON DEATH.
Section 72-1372 - CIVIL PENALTIES.
Section 72-1373 - VIOLATION OF THIS LAW OR RULES THEREUNDER.
Section 72-1374 - UNAUTHORIZED DISCLOSURE OF INFORMATION.
Section 72-1375 - PROTECTION OF RIGHTS AND BENEFITS.
Section 72-1376 - REPRESENTATION IN COURT.
Section 72-1377 - SAVING CLAUSE.
Section 72-1378 - SEPARABILITY OF PROVISIONS.
Section 72-1379 - REFERENCES IN CHAPTER.
Section 72-1381 - DIRECTOR TO COOPERATE WITH GOVERNOR IN MEDIATION OF DISPUTES.
Section 72-1382 - DUTIES OF DIRECTOR — DETERMINATION OF REPRESENTATIVES.
Section 72-1385 - PROVISIONS NOT TO APPLY TO AGRICULTURAL OR DOMESTIC LABOR.