72-1352. PERIOD, TERMINATION, AND ELECTION OF EMPLOYER COVERAGE. (1) Except as otherwise provided in subsection (3) of this section, any employer who is or becomes a covered employer within any calendar year shall be deemed to be a covered employer until his coverage is terminated.
(2) The coverage of any covered employer may be terminated if:
(a) As of the close of any calendar quarter, it is found that such covered employer had no individuals performing services for him in covered employment, and that the continued operation of his trade, profession, or business is not likely to result in his having a quarterly payroll of one thousand five hundred dollars ($1,500) or more within the ensuing two (2) calendar quarters; or
(b) As of the close of a calendar year, it is found that such covered employer did not pay or become liable to pay for services rendered to him in covered employment wages amounting to one thousand five hundred dollars ($1,500) or more in any calendar quarter of such year, and that the continued operation of his trade, profession, or business is not likely to create covered employment as defined in section 72-1316, Idaho Code, within the ensuing calendar year.
(c) Notwithstanding the provisions in subsection (2)(a) or (2)(b), the coverage of an employer may not be terminated if he is or was subject under the provisions of the federal unemployment tax act during the current or preceding calendar year.
(3) Any employer for whom services are performed in this state which do not constitute covered employment, may file with the director a written request that all such services shall be deemed to constitute covered employment. Upon approval by the director, such services shall be deemed to constitute covered employment from the date stated in such approval for not less than two (2) calendar years. Such services shall cease to be covered employment as of January 1 of any calendar year subsequent to such two (2) calendar years, if not later than January 31 of such year either such employer has filed with the director a written notice of termination, or the director on his own motion, has given notice of termination of such coverage.
(4) Benefits payable to the employees thus covered will be payable on the same basis and conditions that apply to all other covered employees.
History:
[72-1352, added 1947, ch. 269, sec. 52, p. 793; am. 1949, ch. 144, sec. 52, p. 252; am. 1955, ch. 18, sec. 7, p. 20; am. 1967, ch. 117, sec. 9, p. 233; am. 1971, ch. 142, sec. 13, p. 595; am. 1976, ch. 207, sec. 5, p. 763; am. 1977, ch. 179, sec. 15, p. 489; am. 1997, ch. 217, sec. 2, p. 641; am. 1998, ch. 1, sec. 68, p. 59.]
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.