Title 01.

Chapter 01

09.01.01 - RULES OF THE EXECUTIVE DIVISION

000. -- 010. (RESERVED).

011. RULEMAKING PROCEDURE.

Adoption of Attorney General Rules of Administrative Procedure for Rulemaking. The Department hereby adopts the rules of administrative procedure promulgated by the Attorney General as Subchapter C, Rulemaking, contained in IDAPA 04.11.01.800 through 04.11.01.860, as the Department’s own procedural rules for regular and emergency rulemaking, and procedures for filing petitions to initiate rulemaking. Said rules are hereby incorporated and adopted by reference. (2-25-94)

012. (RESERVED).

013. RULE NUMBER SYSTEM.

All Rules are numbered consecutively by program and are referenced to the Idaho Code, and the date of adoption is shown by (DATE) at the lower right of each rule. (12-1-78)

014. SEPARATE RULES.

Each section of these Rules is intended and shall be construed as a separate Rule within the meaning of the Idaho Code relating to the adoption, amendment, or rescission of rules. (12-1-78)

015. PAYMENT TO THE DEPARTMENT.

Collection of payments. Each check or other order for the payment of money tendered to the Department shall be accepted for collection only and shall not constitute payment of any amount due the Department unless paid upon presentment. In the event that the Department incurs necessary expense in the collection of any such check or other order for the payment of money, the amount of such expense shall be paid by the person who tendered said check or order to the Department. (2-25-94)

016. DECLARATORY RULING

Form and Contents of Petitions for Declaratory Rulings on Applicability of Statutes or Rules. Any person petitioning for a declaratory ruling on the applicability of a statute or rule administered by the Department must substantially comply with this rule (2-25-94)

01. Form of Petition. The petition shall: identify the petitioner and state the petitioner’s interest in the matter; state the declaratory ruling that the petitioner seeks; and indicate the statute, or rule, and the factual allegations upon which the petitioner relies to support the petition. (2-25-94)

02. Legal Assertions. Citations of cases and/or statutory provisions may accompany the legal assertions in a petition for a declaratory ruling. (2-25-94)

03. Filing Petition. A petition for a declaratory ruling on applicability of statutes or rules shall be filed with the Director of the Department at 317 Main Street, Boise, Idaho 83735. (2-25-94)

04. Disposition of Petitions for Declaratory Rulings. When a petition is received in the form and content required by these rules, the Director or the Director’s designee shall review the contents of the petition and request additional information from the petitioner if necessary, and thereafter make the ruling requested and notify the petitioner and any other interested parties in writing of the ruling. (2-25-94)

017. -- 998. (RESERVED).

999. ADOPTION, INCORPORATION BY REFERENCE, EFFECTIVE DATES.

The rules previously adopted in Docket No. 09-0000-9401 as published in the Idaho Administrative Bulletin, April 6, 1994, Volume 94-4, at pages 09-10, are hereby incorporated by reference and adopted as final rule, effective February 8, 1994. (2-25-94)

Chapter 04

09.01.04 - UNEMPLOYMENT INSURANCE BENEFIT FRAUD AND OVERPAYMENT RULES

000. LEGAL AUTHORITY.

These rules are promulgated under the legal authority of Section 67-4702, Idaho Code. (4-11-06)

001. TITLE AND SCOPE.

01. Title. These rules shall be cited as IDAPA 09.01.04, “Unemployment Insurance Benefit Fraud and Overpayment Rules.” (4-11-06)

02. Scope. With respect to the Idaho Department of Labor’s administration of the Unemployment Insurance Program, these rules address fraud prevention measures, collection of overpayments, and waivers of overpayments. (4-11-06)

002. WRITTEN INTERPRETATIONS.

Explanations for rule changes are available for public inspection at the Idaho Department of Labor, 317 W. Main Street, Boise, Idaho 83735. Brochures explaining various programs administered by the Department are also available at the above address. (4-11-06)

003. ADMINISTRATIVE APPEALS.

Appeals shall be governed by the provisions of Section 72-1368, Idaho Code, and IDAPA 09.01.06, “Rules of the Appeals Bureau.” (3-19-99)

004. INCORPORATED BY REFERENCE.

There are no documents that have been incorporated by reference into this rule. (7-1-10)T

005. OFFICE -- OFFICE HOURS -- MAILING ADDRESS AND STREET ADDRESS.

The principle place of business of the Department of Labor is in Boise, Idaho. (7-1-10)T

01. Street Address and Hours. The office is located at 317 W. Main St., Boise, Idaho 83735 and is open from 8:00 a.m. to 5:00 p.m., except Saturday, Sunday and legal holidays. (7-1-10)T

02. Mailing Address. The mailing address is: Department of Labor, 317 W. Main St., Boise, Idaho 83735. (7-1-10)T

03. Telephone. The telephone number of the office is (208) 332-3570. The facsimile number of the office is (208) 334-6455. (7-1-10)T

006. PUBLIC RECORDS ACT COMPLIANCE.

The rules contained herein have been promulgated according to the provisions of Title 67, Chapter 52, Idaho Code, and are public records. (7-1-10)T

007. -- 009. (RESERVED).

010. DEFINITIONS.

These terms shall have the following meanings when used in these rules, in interpretations, in forms, and in other official documents issued by the Department of Labor. (4-11-06)

01. Tolerance Amount. A tolerance of four dollars and ninety-nine cents ($4.99) is established in connection with the recovery of overpayments and at the discretion of the Director, no delinquency or credit will be issued or carried on the books for overpayments for this amount or less. Ref. Sec. 72-1369, Idaho Code. (4-11-06)

02. Fraud Overpayment. Is defined as an established overpayment resulting from a determination that the claimant willfully made a false statement or willfully failed to report a material fact in order to obtain benefits. Ref. Sec. 72-1369, Idaho Code. (4-11-06)

03. Nonfraud Overpayment. Is defined as any established overpayment other than an overpayment resulting from a determination that a claimant made a false statement or willfully failed to report a material fact in order to obtain benefits. Ref. Sec. 72-1369, Idaho Code. (4-11-06)

011. (RESERVED).

012. MATERIALITY, FRAUD DETERMINATIONS.

For purposes of Idaho Code Section 72-1366(12), a fact is material if it is relevant to a determination of a claimant’s right to benefits. To be considered material, the fact need not actually affect the outcome of an eligibility determination. Ref. Section 72-1366, Idaho Code. (3-19-99)

013. -- 039. (RESERVED).

040. RECOVERIES.

Unless the overpayment resulted from a determination that the claimant willfully made a false statement or willfully failed to report a material fact, overpayments shall be deducted from any future benefits payable. Ref. Secs. 72-1369 and 72-1366, Idaho Code. (4-11-06)

041. PARTIAL PAYMENTS OF AMOUNTS OWED THE DEPARTMENT.

Upon the Department's receipt of a partial payment of an overpayment or overpayments of unemployment insurance benefits and accrued interest and penalties thereon, the Department shall, unless other arrangements have been made with the debtor and approved by the Department, apply the partial payment to the amounts owed as follows:(4-11-06)

01. Interest. The partial payment shall be applied first to any accrued interest of the amounts due, starting with the oldest accrued interest; (4-11-06)

02. Penalties. After any accrued interest has been paid in full, the partial payment shall be applied next to any assessed penalties, starting with the oldest assessed penalty; (4-11-06)

03. Fraud Overpayments. After all accrued interest and assessed penalties have been paid in full, the partial payment shall be applied next to any fraud overpayments due, starting with the oldest fraud overpayment; and (4-11-06)

04. Nonfraud Overpayments. After all fraud overpayments have been paid in full, the partial payment shall be applied next to any nonfraud overpayments, starting with the oldest nonfraud overpayment. Ref. Sec. 72- 1369, Idaho Code. (4-11-06)

042. -- 049. (RESERVED).

050. WAIVER OF REPAYMENT.

A Determination of Waiver will be made upon the written request of any interested party; except that an appeals examiner or the Industrial Commission may consider the issue of waiver of repayment on their own motion. A request for a Determination of Waiver must be made within fourteen (14) days of the date of mailing of the Determination of Overpayment or Revised Determination of Overpayment, or within fourteen (14) days of the date of electronic transmission to an electronic-mail address approved by the Department of the Determination of Overpayment or Revised Determination of Overpayment. If a party establishes by a preponderance of the evidence that notice of a Determination of Overpayment or Revised Determination of Overpayment was not delivered to the party’s last known address within fourteen (14) days of mailing because of delay or error by the U.S. Postal Service, or that notice of a Determination of Overpayment or Revised Determination of Overpayment was not transmitted to an electronic-mail address approved by the Department within fourteen (14) days of the date of transmission because of error on the part of the Department, the period for filing a timely request for Determination of Waiver shall be deemed to have been fourteen (14) days from the date of actual notice. Ref. Section 72-1369, Idaho Code. (7-1-10)T

01. Waiver Determination. A Determination of Waiver shall become final unless, within fourteen (14) days after the date of mailing or of electronic transmission to an electronic-mail address approved by the Department, an appeal is filed with the Department of Labor. If a party establishes by a preponderance of the evidence that notice of a Determination of Waiver was not delivered to the party’s last known address within fourteen (14) days of mailing because of delay or error by the U.S. Postal Service, or that notice of a Determination of Waiver was not transmitted to an electronic-mail address approved by the Department within fourteen (14) days of the date of transmission because of error on the part of the Department, the period for filing a timely request for an appeal shall be deemed to have been fourteen (14) days from the date of actual notice. Ref. Section 72-1369, Idaho Code. (7-1-10)T

051. -- 999. (RESERVED).

Chapter 06

09.01.06 - RULES OF THE APPEALS BUREAU

000. LEGAL AUTHORITY.

These rules are promulgated under the legal authority of Section 72-1333(2), Idaho Code. (3-19-99)

001. TITLE AND SCOPE.

01. Title. These rules shall be cited as IDAPA 09.01.06, “Rules of the Appeals Bureau.” (3-19-99)

02. Scope. These rules govern the appellate procedures for programs administered by the Department of Labor unless otherwise specified by law. (3-19-99)

002. WRITTEN INTERPRETATIONS.

Explanations for rule changes are available for public inspection at the Idaho Department of Labor, 317 Main Street, Boise, Idaho, 83735. Brochures explaining various programs administered by the Department are also available at the above address. (3-19-99)

003. ADMINISTRATIVE APPEALS.

Appeals pursuant to the Employment Security Law shall be governed by the provisions of Section 72-1368, Idaho Code, and these rules. Appeals pursuant to the Claims for Wages Act shall be governed by the provisions of Section 45-617, Idaho Code, and these rules. (4-5-00)

004. INCORPORATION BY REFERENCE.

There are no documents that have been incorporated by reference into this rule. (7-1-10)T

005. OFFICE -- OFFICE HOURS -- MAILING ADDRESS AND STREET ADDRESS.

The principle place of business of the Department of Labor is in Boise, Idaho. (7-1-10)T

01. Street Address and Hours. The office is located at 317 W. Main St., Boise, Idaho 83735 and is open from 8:00 a.m. to 5:00 p.m., except Saturday, Sunday, and legal holidays. (7-1-10)T

02. Mailing Address. The mailing address is: Department of Labor, 317 W. Main St., Boise, Idaho 83735. (7-1-10)T

03. Telephone. The telephone number of the office is (208) 332-3570. The facsimile number of the office is (208) 334-6455. (7-1-10)T

006. PUBLIC RECORDS ACT COMPLIANCE.

The rules contained herein have been promulgated according to the provisions of Title 67, Chapter 52, Idaho Code and are public records. (7-1-10)T

007. GENERAL PROVISIONS.

Department hearing officers shall be called appeals examiners. Ref. Section 72-1368(6) and Section 45-617(7), Idaho Code. (4-5-00)

008. EXEMPTION FROM ATTORNEY GENERAL ADMINISTRATIVE PROCEDURE RULES FOR CONTESTED CASES.

Pursuant to the provisions of Section 67-5206(5), Idaho Code, the procedures contained in Subchapter B, “Contested Cases,” of the rules of administrative procedure promulgated by the Attorney General as IDAPA 04.11.01.100 through 799 do not apply to appeals within the Department. All appeals within the Department are governed solely by the provisions of the Employment Security Law, the Claims for Wages Act, these rules, and by the applicable federal law governing the Job Service Complaint System, the Job Training Partnership Act (JTPA) program, or other programs administered by the Department. (4-5-00)

009. REASONS FOR EXEMPTION FROM ATTORNEY GENERAL'S ADMINISTRATIVE PROCEDURE RULES.

01. Proceedings to Determine the Rights to Unemployment Insurance Benefits and Tax Contribution. All proceedings to determine the rights to unemployment insurance benefits and tax contribution coverage are exempt from the contested case and judicial review provisions of the Idaho Administrative Procedure Act, pursuant Sections 72-1361 and 72-1368, Idaho Code. Appeals of complaint determinations and other decisions arising within the complaint system or other programs administered by the Department must be determined by the requirements of applicable federal law. The Department has promulgated its own rules of procedure for its appeals proceedings contained in IDAPA 09.01.06.001 et seq. All procedures affecting the rights to benefits and unemployment insurance coverage must be determined solely by the requirements of Employment Security Law. Such proceedings must be speedy and simple as required by the Federal Unemployment Tax Act and the Social Security Act. The Department determines that it can more adequately meet these requirements through promulgating its own rules rather than relying upon the rules applicable to other state agencies. (4-5-00)

02. Claims for Wages Are Exempt. All proceedings to determine claims for wages are exempt from the contested case provisions of the Idaho Administrative Procedure Act pursuant to Section 45-617(2), Idaho Code. (4-5-00)

010. -- 011. (RESERVED).

012. FILING OF AN APPEAL.

01. Filing of an Appeal Pursuant to the Employment Security Law. An appeal shall be in writing, signed by an interested party or representative, and shall contain words that, by fair interpretation, request the appeal process for a specific determination, redetermination or decision of the Department. The appeal may be filed by delivering it, or faxing it, to any Job Service office or to the Appeals Bureau of the Department, 317 W. Main Street, Boise, Idaho 83735-0720. The date of personal delivery shall be noted on the appeal and shall be deemed the date of filing. A faxed appeal that is received by a Job Service office or the Appeals Bureau by 5 p.m. (as of the time zone of the office receiving the appeal) on a business day shall be deemed filed on that date. A faxed appeal that is received by a Job Service office or the Appeals Bureau on a weekend or holiday or after 5 p.m. on a business day shall be deemed filed on the next business day. An appeal may also be filed by mailing it to any Job Service office or to the Appeals Bureau, Idaho Department of Labor, 317 W. Main Street, Boise, Idaho 83735-0720. If mailed, the appeal shall be deemed to be filed on the date of mailing as determined by the postmark on the envelope containing the appeal, unless a party establishes by a preponderance of the evidence that but for error by the U.S. Postal Service, the envelope would have been postmarked within the period for timely appeal. If such a postal error is established, the appeal shall be deemed to be timely filed. Ref. Section 72-1368(6), Idaho Code. (5-3-03)

02. Filing of an Appeal Pursuant to the Claims for Wages Act. An appeal shall be in writing, signed by the appellant or the appellant’s representative, and shall contain words that, by fair interpretation, request the appeal process for a specific determination or revised determination of the Department. The appeal may be filed by personal delivery, by mail, or by fax to the Wage and Hour Section of the Department at the address indicated on the Wage Claim Determination. The date of personal delivery shall be noted on the appeal and shall be deemed the date of filing. If mailed, the appeal shall be deemed to be filed on the date of mailing as determined by the postmark. A faxed appeal that is received by the Wage and Hour Section by 5 p.m. on a business day shall be deemed filed on that date. A faxed appeal that is received by the Wage and Hour Section on a weekend, holiday or after 5 p.m. on a business day shall be deemed filed on the next business day. Ref. Section 45-617(6), Idaho Code. (4-5-00)

03. Date of Mailing. The date indicated on Department determinations, revised determinations, redeterminations and decisions as the “Date of Mailing” or “Date Mailed” shall be presumed to be the date the document was deposited in the United States mail, or the date the document was electronically transmitted to an electronic-mail address approved by the Department pursuant to Section 72-1368(5), Idaho Code, unless shown otherwise by a preponderance of competent evidence. (7-1-10)T

013. -- 016. (RESERVED).

017. EFFECT OF POSTAL SERVICE DELAY OR ERROR.

01. Department Determinations. (7-1-10)T

a. If a party establishes by a preponderance of the evidence that notice of a Department determination was not delivered to the party’s last known address within fourteen (14) days of mailing, as provided by the Employment Security Law in Sections 72-1368(3) and (5), Idaho Code, and by the Claims for Wages Act in Sections 45-617(4) and (5), Idaho Code, because of delay or error by the U.S. Postal Service, the period for filing a timely appeal shall be deemed to have been fourteen (14) days from the date of actual notice. (4-5-00)

b. If a party establishes by a preponderance of the evidence that notice of a Department determination was not transmitted electronically to an electronic-mail address approved by the Department as provided by the Employment Security Law in Sections 72-1368(3) and (5), Idaho Code, because of error on the part of the Department, the period for filing a timely appeal shall be deemed to have been fourteen (14) days from the date of actual notice. (7-1-10)T

02. Decisions of the Appeals Examiner. (7-1-10)T

a. If a party establishes by a preponderance of the evidence that notice of a decision by an appeals examiner was not delivered to the party’s last known address within ten (10) days of mailing, as provided by the Employment Security Law in Sections 72-1368(5) and (6), Idaho Code, and by the Claims for Wages Act in Sections 45-617(5) and (7), Idaho Code, because of delay or error by the U.S. Postal Service, the period for filing a timely application for rehearing shall be deemed to have been ten (10) days from the date of actual notice. If it is established by a preponderance of the evidence that notice of a decision was not delivered to the party’s last known address within fourteen (14) days of mailing because of delay or error by the U.S. Postal Service, the period for filing a timely claim for review with the Industrial Commission under the Employment Security Law shall be deemed to have been fourteen (14) days from the date of actual notice. Ref. Section 72-1368 (5) and (6) and Section 45-617(7), Idaho Code. (4-5-00)

b. If a party establishes by a preponderance of the evidence that notice of a decision by an appeals examiner was not transmitted electronically to an electronic-mail address approved by the Department as provided by the Employment Security Law in Sections 72-1368(5) and (6), Idaho Code, because of error on the part of the Department, the period for filing a timely application for rehearing shall be deemed to have been ten (10) days from the date of actual notice. If it is established by a preponderance of the evidence that notice of a decision by an appeals examiner was not transmitted electronically to an electronic-mail address approved by the Department because of error on the part of the Department, the period for filing a timely claim for review with the Industrial Commission under the Employment Security Law shall be deemed to have been fourteen (14) days from the date of actual notice. (7-1-10)T

018. -- 019. (RESERVED).

020. COMMUNICATION WITH APPEALS STAFF.

No party involved in an appeal shall communicate, either directly or indirectly, with appeals examiners, the Chief of the Appeals Bureau, or clerical staff of the Appeals Bureau, regarding any issue of fact or law relevant to an appeal, unless all parties involved in an appeal have been provided notice and an opportunity to participate in such communication. No person acting on behalf of any party, including the Idaho Department of Labor, shall attempt to influence the disposition of an appeal through such communications. No Appeals Examiner shall knowingly cause a communication prohibited by this section to be made. (3-19-99)

01. Prohibition of Ex Parte Contacts. The prohibition on ex parte contacts contained in IDAPA 09.01.06.020 applies from the time an appeal is filed pursuant to IDAPA 09.01.06.012 until the appeal becomes final and conclusive pursuant to Sections 72-1368 and 45-617, Idaho Code. (4-5-00)

02. Issues of Fact. As used in IDAPA 09.01.06.020, the term “issue of fact or law relevant to an appeal” includes any matter relating to the merits of an appeal but does not include questions of appeals procedure or case status inquiries. Parties shall not direct questions of appeals procedure or case status inquiries to the appeals examiner assigned to their case but rather to other appeals examiners, the Chief of the Appeals Bureau (unless he or she is functioning as the appeals examiner in the case), or to clerical staff of the Appeals Bureau. (3-19-99)

03. Reporting Prohibited Contacts. An appeals examiner or other employee of the Appeals Bureau who receives a communication prohibited by IDAPA 09.01.06.020 shall place in the record of the case all such written communications or a memorandum stating the substance of all such oral communications. The Appeals Bureau shall send a full copy of the communication to the other interested parties to the appeal and allow an appropriate time for the parties to respond to the communication. (3-19-99)

021. -- 025. (RESERVED).

026. CONDUCT OF HEARING.

Upon request for appeal, a hearing shall be set and written notice of the time and place of hearing shall be mailed to each interested party not less than seven (7) days prior to the hearing date. (4-2-08)

01. Telephone Hearings. Hearings will be held by telephone unless, in the sole discretion of the appeals examiner, a personal hearing should be set. In deciding the manner in which to conduct the hearing, the appeals examiner shall consider factors, including but not limited to the desires of the parties, possible delay and expense, the burden of proof, the complexity of the issues, and the number and location of witnesses. (3-19-99)

02. Continuance. The appeals examiner may postpone or continue a hearing for good cause on the examiner’s own motion or that of any party, before a hearing is concluded. The appeals examiner may order the dismissal of an appeal for good cause, such as abandonment of the appeal. (3-19-99)

03. Rehearing. An application for rehearing shall be in writing and filed in person or postmarked within ten (10) days after the appeals examiner’s decision is served. (3-19-99)

04. No Appearance Hearings. If no party appears to present additional evidence, a decision may then be based on the existing record. For this purpose, the existing record will consist of documents maintained by the Department in the ordinary course of adjudicating the issues in the case, copies of which have been provided to the parties with the notice of hearing. (4-11-06)

05. Exhibits and Recordings. The exhibits and recordings from a hearing may be destroyed, reused, or otherwise disposed of after the expiration of the time period for appeal from the decisions of the appeals examiner. (4-2-08)

06. Subpoenas. After determining that a subpoena of a witness or records is necessary and reasonable, the appeals examiner shall issue the subpoena, which may be served by mail or in person. (3-19-99)

07. Failure to Respond to Subpoena. If a person fails to respond to a subpoena issued by mail, the appeals examiner will proceed with the scheduled hearing and determine, after hearing the available testimony, whether the subpoena is still necessary and reasonable. If so, the hearing will be continued and a second subpoena will be issued and personally served. (3-19-99)

08. Witness Fees. Individuals who attend hearings before the appeals examiner as subpoenaed witnesses, not parties, shall be entitled to receive a fee of seven dollars and fifty cents ($7.50) for each day or portion thereof for attendance. In no case shall a witness be paid more than seven dollars and fifty cents ($7.50) for any one (1) day. Subpoenaed witnesses shall also be entitled to mileage expense at the current allowable mileage reimbursement rate as determined by the Idaho State Board of Examiners. For appeals under the Employment Security Law, such witness fees and mileage expenses shall be paid from the Employment Security Administration fund. Under no circumstances shall interested parties to a hearing be granted witness fees or mileage expenses. Mileage fees are not allowed for vicinity travel. (4-5-00)

09. Undecided Issues. When it is apparent that there is no prior ruling on an issue which must be decided under the Act, the appeals examiner may hear and decide the issue. (3-19-99)

10. Type of Hearing. The proceeding before an appeals examiner will be a hearing “de novo” or original hearing and not solely a review proceeding. Ref. Sec. 72-1368(6) and Sec. 45-617(7), Idaho Code. (4-5-00)

11. Role of Appeals Examiner. The appeals examiner will function as a fact finder and not solely as a judge. The appeals examiner will have the responsibility of developing all the evidence that is reasonably available. Ref. Sec. 72-1368(6) and Sec. 45-617(7), Idaho Code. (4-5-00)

12. Order of Witnesses. The appeals examiner will direct the order of witnesses and develop evidence in a logical and orderly manner to move the hearing along as expeditiously as possible. Therefore, as a general rule, the party who bears the burden of proof will be called to testify first. The appeals examiner will exercise reasonable discretion in directing the order, which must be flexible and dependent upon the particular circumstances of each case and which party has the most information. Ref. Sec. 72-1368(6) and Sec. 45-617(7), Idaho Code. (4-5-00)

13. Evidence. The appeals examiner may exclude evidence that is irrelevant, unduly repetitious, or excludable on constitutional or statutory grounds, or on the basis of any evidentiary privilege provided by statute or recognized in the courts of this state. All other evidence may be admitted if it is of a type commonly relied upon by prudent persons in the conduct of their affairs. Ref. Sec. 72-1368(6) and Sec. 45-617(7), Idaho Code. (4-11-06)

14. Disruptive Individuals. The appeals examiner may exclude disruptive individuals from the hearing or may postpone the hearing if the integrity of the proceedings is being compromised. If an interested party is excluded, he will be provided a copy of the recording of the proceedings and given an opportunity to submit written evidence and argument prior to the issuance of the decision and the opposing party will be given an opportunity to respond. Ref. Sec. 72-1368(6) and Sec. 45-617(7), Idaho Code. (4-2-08)

15. Challenge of General Knowledge. If judicially cognizable facts or general, technical, or scientific facts within the appeals examiner’s specialized knowledge are used in the decision, the parties will be given an opportunity to challenge them either at the time of the hearing or prior to or at the time of the issuance of the decision. Ref. Sec. 72-1368(6) and Sec. 45-617(7), Idaho Code. (4-5-00)

16. Closing Arguments. Closing arguments including response in an appeals hearing will be limited to a total of five (5) minutes for each party unless the appeals examiner grants an exception. Ref. Sec. 72-1368(6) and Sec. 45-617(7), Idaho Code. (4-5-00)

027. -- 065. (RESERVED).

066. CLAIMS FOR REVIEW.

01. Claim for Review Under the Employment Security Law. A claim for review of the appeals examiner’s decision, as provided in Section 72- 1368, Idaho Code, shall be made in writing, signed by the person claiming the review or by his attorney or agent, and filed with the Idaho Industrial Commission in accordance with rules adopted by them. Ref. Sec. 72-1368(7) Idaho Code. (4-5-00)

02. Transcripts. Upon receipt of a notice that a claim for review has been filed with the Industrial Commission, a true and correct transcript of the recorded proceedings shall be prepared if ordered by the Commission. Copies of the transcript or the recording of the proceeding, together with the exhibits received in the case, shall be transmitted by the Department to the Commission and provided to all interested parties without charge. (4-2-08)

067. JUDICIAL REVIEW OF WAGE CLAIM DECISIONS.

The Department is not an aggrieved party for purposes of judicial review and shall not be made a party in any petition for judicial review. The proper parties in a petition for judicial review are the claimant and the employer. A claimant or employer aggrieved by a final wage claim decision of an appeals examiner may obtain judicial review of the decision pursuant to the provisions of Section 45-619, Idaho Code and the Judicial Review Provisions of the Administrative Procedure Act, Sections 67-5270 through 67-5279, Idaho Code. (4-5-00)

068. -- 089. (RESERVED).

090. DISMISSAL IF FILING IS LATE.

Where it appears that any appeal (request for hearing) to the appeals examiner, or claim, or any other request or application, may not have been filed within the period of time prescribed for filing, the appellant, claimant, petitioner, or applicant (as the case may be) shall be notified and be given an opportunity to show that such appeal, claim for review, petition, or other request was timely. In computing any period of time prescribed or allowed by the Employment Security Law or the Claims for Wages Act, the day of the act, event, or default is not to be included. Saturdays, Sundays, and holidays shall be counted during the period unless the last day of the period is a Saturday, Sunday, or legal holiday in which event the period shall not expire until the next business day following the Saturday, Sunday, or legal holiday. If it is found that such appeal, claim for review, petition or other request or application was not filed within the applicable time limit, it shall be dismissed on such grounds. If it is found that such appeal, claim for review, petition, or other request or application was timely, the matter shall be decided on the merits. Copies of a decision under this section shall either be given, mailed, or electronically transmitted to an electronic-mail address approved by the Department pursuant to Section 72-1368(5), Idaho Code, to all interested parties, together with a clear statement of right of appeal or review. Ref. Section 72-1368 and Section 45-617, Idaho Code. (7-1-10)T

091. – 999. (RESERVED).

Chapter 08

09.01.08 - RULES ON DISCLOSURE OF EMPLOYMENT SECURITY INFORMATION

000. LEGAL AUTHORITY.

These rules are promulgated under the legal authority of Sections 72-1333 and 72-1342, Idaho Code. (5-8-09)

001. TITLE AND SCOPE.

01. Title. These rules shall be cited as IDAPA 09.01.08, “Rules on Disclosure of Employment Security Information.” (5-8-09)

02. Scope. These rules address disclosure of employment security information, as defined in Section 9-340C(7), Idaho Code, by the Idaho Department of Labor. These rules comply with the requirements of 20 CFR Part 603, “Confidentiality and Disclosure of State Unemployment Compensation Information,” as well as the Idaho Public Records Act, Chapter 3, Title 9, Idaho Code. (5-8-09)

002. WRITTEN INTERPRETATIONS.

Explanations for rule changes are available for public inspection at the Idaho Department of Labor, 317 W. Main Street, Boise, Idaho 83735. (5-8-09)

003. ADMINISTRATIVE APPEALS.

There is no administrative appeal under these rules. Appeals of denials of requests for Department records are governed by the provisions of the Idaho Public Records Act, Chapter 3, Title 9, Idaho Code. (5-8-09)

004. INCORPORATION BY REFERENCE.

There are no documents that have been incorporated by reference into this rule. (5-8-09)

005. OFFICE - OFFICE HOURS - MAILING ADDRESS AND STREET ADDRESS.

The principle place of business of the Department of Labor is in Boise, Idaho. (5-8-09)

01. Street Address and Hours. The office is located at, 317 W. Main St., Boise, Idaho 83735, and is open from 8:00 a.m. to 5:00 p.m., except Saturday, Sunday and legal holidays. (5-8-09)

02. Mailing Address. The mailing address is: Department of Labor, 317 W. Main St., Boise, Idaho, 83735. (5-8-09)

03. Telephone. The telephone of the office is (208) 332-3570. The facsimile number of the office is (208) 334-6455. (5-8-09)

006. PUBLIC RECORDS ACT COMPLIANCE.

The rules contained herein have been promulgated according to the provisions of Title 67, Chapter 52, Idaho Code, and are public records. (5-8-09)

007. -- 009. (RESERVED).

010. DEFINITIONS.

These terms shall have the following meanings when used in these rules, in interpretations, in forms, and in other official documents issued by the Idaho Department of Labor. (5-8-09)

01. Agent. One who acts for or in the place of an individual or employer by the authority of that individual or employer. (5-8-09)

02. Payment in Advance. Full payment of all costs before or at the time that employment security information is disclosed to a recipient. (5-8-09)

03. Public Official. For the purpose of disclosure of employment security information to public officials in the performance of official duties, in accordance with Section 72-1342, Idaho Code “public official” is defined as an official, agency, or public entity within the executive branch of federal, state, or local government, or an agent or contractor thereof, who or which has responsibility for administering or enforcing a law, including research related to the law being administered, or an elected official in federal, state, or local government. (5-8-09)

011. ACCESS BY PERSONS TO INFORMATION PERTAINING TO THEM.

01. Individual or Employer. Individuals or employers may access employment security information pertaining to them, subject to the procedures and restrictions contained in the Idaho Public Records Act, Chapter 3, Title 9, Idaho Code, and the reimbursement provisions in Section 020 of these rules. Unless the disclosure is for the purposes of the Employment Security Law, Chapter 13, Title 72, Idaho Code, the Department will not comply with requests for disclosure of records to an individual or employer on an ongoing basis, and only existing records in the Department’s custody as of the date of receipt of the request will be disclosed, not records that may be created in the future. (5-8-09)

02. Attorney. An attorney representing a party for the purposes of the Employment Security Law need only submit a letter on letterhead to the Department confirming the attorney’s representation of the party, for an Employment Security Law purpose, to access any employment security information that would be available to the attorney’s client. If the attorney is not representing the client for the purposes of the Employment Security Law, the attorney must provide an informed consent release, in the same manner and with the same restrictions as an agent in Subsection 011.04 of these rules, in order to access any employment security information that would be available to the client. (5-8-09)

03. Elected Official. An elected official performing constituent services who requests employment security information on behalf of an individual or employer may access any employment security information related to the inquiry that would be available to the constituent if the elected official presents reasonable evidence that the constituent has authorized the disclosure. Such reasonable evidence may include a letter or written record of a telephone request for assistance from the constituent. (5-8-09)

04. Agent. An agent of an individual or employer must provide an informed consent release that meets the requirements of Subsection 013.01 of these rules, in order to access any employment security information that would be available to the individual or employer. If the disclosure is for the purposes of the Employment Security Law and it is impossible or impracticable to obtain an informed consent release, the agent must provide clear and convincing evidence, as determined by the Department, that the agent is authorized to act on behalf of the individual or employer in order to access any employment security information that would be available to the individual or employer. Unless the disclosure is for the purposes of the Employment Security Law, the Department will not comply with requests for disclosure of records to an agent on an ongoing basis, and only existing records in the Department’s custody as of the date of receipt of the request will be disclosed pursuant to the informed consent release, not records that may be created in the future. (5-8-09)

012. DISCLOSURE TO PUBLIC OFFICIALS.

Employment security information may be disclosed by the director or the director's authorized representative to the following public officials or to an agent or contractor of the following public officials, for use in the performance of official duties: (5-8-09)

01. Required by Federal Law. Any public agency to whom the Department is required by federal law to disclose information, under the terms and restrictions required by federal law; (5-8-09)

02. Reciprocal Disclosures. Any public agency where reciprocal disclosures from such agency to the Department will reasonably assist in the collection of contributions and payments in lieu of contributions. (5-8-09)

03. Of Benefit to Department. Any public agency to whom disclosure of Department information would be consistent with the mission of the Department or of benefit to the Department, as determined by the director. (5-8-09)

04. Written Agreement. Any release of information to public officials under Subsections 012.02 and 012.03, of these rules, must be made pursuant to a written agreement signed by both the director of the requesting agency or the director's authorized representative and the director of the Department. If an agent or contractor is to obtain or access information on behalf of a requesting agency, the director of the requesting agency or the director's authorized representative must sign the agreement and the requesting agency will be held responsible for ensuring that the agent or contractor complies with all security requirements of the agreement. (5-8-09)

05. Terms and Conditions of Written Agreement. The interagency agreement must contain the following provisions: (5-8-09)

a. A description of the specific information to be furnished by the Department and the purpose(s) for which the information is sought and will be used; (5-8-09)

b. A statement that those who request or receive information under the agreement will be limited to those individuals, identified by name and/or job title, with a need to access it for the purpose(s) specified in the agreement; (5-8-09)

c. The methods and timing, if the disclosure is to be made more than once, including the format to be used; (5-8-09)

d. Provisions for the timely payment of the Department’s billed costs as required by Subsection 020.02 of these rules, including the Department’s costs of performing on-site inspections to ensure compliance with State and Federal law and the requirements of the agreement; (5-8-09)

e. Provisions for safeguarding the information disclosed, including the following requirements: (5-8-09)

i. Recipient will use the information only for purposes authorized by law and specified in the agreement; (5-8-09)

ii. Recipient will store the information in a place physically secure from access by unauthorized persons; (5-8-09)

iii. Recipient will store and process the information maintained in electronic format in such a way that unauthorized persons cannot obtain the information by any means; (5-8-09)

iv. Recipient will undertake precautions to ensure that only authorized personnel are given access to the information stored in computer systems; (5-8-09)

v. Recipient will instruct all personnel having access to the information about the confidentiality requirements in the agreement and the civil and criminal penalties in Sections 72-1372 and 72-1374, Idaho Code, for unauthorized disclosure of the information, sign an acknowledgment that this has been done and stating that all personnel will adhere to the confidentiality requirements, and fully and promptly report to the Department any breach of the confidentiality requirements; (5-8-09)

vi. Recipient will dispose of the information and any copies made by the requesting agency or its agent or contractor after the purpose(s) of the disclosure has been served, except for information possessed by any court, by destroying the information or returning it to the Department, as directed by the Department, and will not retain the information with personal identifiers for any longer period of time than the Department deems appropriate; and (5-8-09)

vii. Recipient will redisclose the information only as provided in the agreement or as required by State or Federal law. (5-8-09)

f. Provisions for on-site inspections of the requesting agency and/or its agent or contractor by the Department to ensure compliance with State and Federal law and the requirements of the agreement; (5-8-09)

g. Provisions for the immediate suspension of the agreement, including disclosures being processed, if the Department determines that the requesting agency or its agent or contractor is not adhering to the requirements of the agreement, including timely payment of the Department’s billed costs, and that further disclosures will not occur until the Department is satisfied that corrective action has been taken and there will be no further breach; (5-8-09)

h. Provisions for the termination of the agreement if, after a breach of the agreement, prompt and satisfactory corrective action is not taken, and for the immediate surrender to the Department of all employment security information, including copies in any form, obtained under the agreement by the requesting agency and/or its agent or contactor; and (5-8-09)

i. Provisions for the Department to take any remedial action permitted under State or Federal law to enforce the agreement, including seeking damages, penalties, restitution, and attorneys fees and costs incurred by the Department for the pursuit of any breaches of the agreement and required enforcement. (5-8-09)

06. Exception for Certain Federal Agencies. These requirements do not apply to disclosures of employment security information to a Federal agency which the U.S. Department of Labor has determined, by notice in the Federal Register, to have in place safeguards adequate to satisfy the confidentiality requirement of Section 303(a)(1) of the Social Security Act, and an appropriate method of paying or reimbursing the Department for any costs involved in such disclosures. (5-8-09)

07. Safety Concerns. Employment security information may be disclosed to a public official contacted for assistance when the safety of Department staff or property may be at risk. Such disclosures are considered necessary for the proper administration of programs under the Employment Security Law and may be made without a written agreement or a subpoena from the public official. (5-8-09)

013. DISCLOSURE TO THIRD PARTIES WITH WRITTEN, INFORMED CONSENT.

A person may agree, through written, informed consent, to allow a third party to obtain employment security information pertaining to the person from the Department, subject to the following terms and conditions: (5-8-09)

01. Informed Consent Release. (5-8-09)

a. An informed consent release must be signed by the person providing informed consent and dated within one (1) year of the date of the request for access to the records. (5-8-09)

b. In the document, the person providing informed consent must: (5-8-09)

i. Specifically identify the records to be disclosed; (5-8-09)

ii. Acknowledge that Department files will be accessed to obtain the records; (5-8-09)

iii. List all third parties who are authorized to access the person’s information; and (5-8-09)

iv. Indicate the specific purpose(s) of the disclosure and state that the records will be used only for the specified purpose(s). If the disclosure is not for the purposes of the Employment Security Law, Chapter 13, Title 72, Idaho Code, the purpose(s) specified must be either to provide a service or benefit to the person providing informed consent that the person expects to receive as a result of providing informed consent or to carry out the administration or evaluation of a public program to which the informed consent release pertains. (5-8-09)

c. Unless the disclosure is for the purposes of the Employment Security Law, the Department will not comply with requests for disclosure of records to a third party on an ongoing basis, and only existing records in the Department’s custody as of the date of receipt of the request will be disclosed pursuant to the informed consent release, not records that may be created in the future. (5-8-09)

02. Agreement by Third Party. Before the Department will disclose employment security information to a third party pursuant to an informed consent release, the third party must sign an agreement containing the following provisions: (5-8-09)

a. A description of the specific information to be furnished by the Department and the purpose(s) for which the information is sought and will be used, as specified in the informed consent release; (5-8-09)

b. A statement that those who request or receive information under the agreement will be limited to those individuals, identified by name, with a need to access it for the purpose(s) specified in the informed consent release; (5-8-09)

c. The method for the disclosure, including the format to be used; (5-8-09)

d. Provisions for the payment of the Department’s costs of disclosure as required by Subsection 020.02 of these rules, including the Department’s costs of performing audits to ensure compliance with State and Federal law and the requirements of the agreement; (5-8-09)

e. Provisions for safeguarding the information disclosed, including the following requirements: (5-8-09)

i. Recipient will use the information only for purposes authorized by law and specified in the informed consent release; (5-8-09)

ii. Recipient will store the information in a place physically secure from access by unauthorized persons; (5-8-09)

iii. Recipient will store and process the information maintained in electronic format in such a way that unauthorized persons cannot obtain the information by any means; (5-8-09)

iv. Recipient will undertake precautions to ensure that only authorized personnel are given access to the information stored in computer systems; (5-8-09)

vi. Recipient will dispose of the information and any copies made by the recipient after the purpose(s) of the disclosure has been served, except for information possessed by any court, by destroying the information or returning it to the Department, as directed by the Department, and will not retain the information with personal identifiers for any longer period of time than the Department deems appropriate; and (5-8-09)

vii. Recipient will redisclose the information only as authorized under the informed consent release and for the purpose(s) specified in the release or as required by State or Federal law. (5-8-09)

f. Provisions for on-site audits of the recipient by the Department as the Department may deem necessary to ensure compliance with State and Federal law and the requirements of the agreement; (5-8-09)

g. Provisions for the immediate suspension of the agreement if the Department determines that the recipient is not adhering to the requirements of the agreement; (5-8-09)

h. Provisions for the termination of the agreement if, after a breach of the agreement prompt and satisfactory corrective action is not taken, and for the immediate surrender to the Department of all employment security information, including copies in any form, obtained under the agreement by the recipient; (5-8-09)

i. An acknowledgment by the recipient that the agreement is governed by the laws of the State of Idaho, and that the civil and criminal penalties in Sections 72-1372 and 72-1374, Idaho Code, apply to any unauthorized disclosure of the information no matter where the unauthorized disclosure may occur; and (5-8-09)

j. Provisions for the Department to take any remedial action permitted under State or Federal law to enforce the agreement, including seeking damages, penalties, restitution, and attorneys fees and costs incurred by the Department for any breaches of the agreement and required enforcement. (5-8-09)

03. Department’s Right to Audit. After a third party receives employment security information pursuant to an informed consent release, the Department may perform an on-site audit of the third party to ensure that the information is not being used for any unauthorized purpose. (5-8-09)

014. -- 019. (RESERVED).

020. COSTS OF DISCLOSURE.

Unless the disclosure of employment security information is for the purposes of the Employment Security Law, Chapter 13, Title 72, Idaho Code, the party requesting the disclosure must reimburse the Department’s costs of disclosure, including staff time and processing costs, as follows: (5-8-09)

01. Private Party. If the requestor is not a public official, there must be reimbursement in advance to the Department unless the disclosure involves only an incidental amount of staff time and nominal processing costs. (5-8-09)

02. Public Official. If the requestor is a public official, payment to reimburse the Department may be made in advance or by way of billing invoice, as determined by the director, unless the disclosure involves only an incidental amount of staff time and nominal processing costs or there is a reciprocal cost arrangement with the public official. The Department may enter into a reciprocal cost arrangement with a public official when the relative benefits received by each agency through information sharing are approximately equal. (5-8-09)

021. SUBPOENAS OF EMPLOYMENT SECURITY INFORMATION.

01. Subpoena from Public Official. Employment security information may be supplied to a public official with subpoena authority after the Department receives a subpoena that is reasonable in nature and scope from the public official. This provision does not apply to subpoenas served on behalf of private parties to civil or criminal proceedings to which the Department is not a party. (5-8-09)

02. Subpoena from Private Party. If the Department is served with a subpoena on behalf of a private party to a civil or criminal proceeding to which the Department is not a party and the private party is not entitled to access the information pursuant to Section 011 of these rules, the Department will move to quash the subpoena and attempt to recover costs if other means of avoiding unauthorized disclosure of the information have been unsuccessful or the court has not already ruled on the disclosure. (5-8-09)

022. RECORDS REQUESTS SUBMITTED BY ELECTRONIC MAIL.

The Department will accept records requests sent via electronic mail only at records_requests@labor.idaho.gov. Records requests sent to any other Department electronic mail address will not be accepted. A person making a records request in writing or via electronic mail must include the requestor's name, mailing address, and telephone number. If the request is for employment security information, the person may be required to provide identification to the Department. For security reasons, the Department will not disclose employment security information via electronic mail. (5-8-09)

023. -- 999. (RESERVED).

Chapter 30

09.01.30 - UNEMPLOYMENT INSURANCE BENEFITS ADMINISTRATION RULES

000. LEGAL AUTHORITY.

These rules are promulgated under the legal authority of Section 67-4702, Idaho Code. (4-11-06)

001. TITLE AND SCOPE.

01. Title. These rules shall be cited as IDAPA 09.01.30, “Unemployment Insurance Benefits Administration Rules.” (4-11-06) 02. Scope. These rules govern claims for unemployment insurance benefits. (3-19-99)

002. WRITTEN INTERPRETATIONS.

Explanations for rule changes are available for public inspection at the Idaho Department of Labor, 317 Main Street, Boise, Idaho 83735. Brochures explaining various provisions of Idaho’s Employment Security Law are also available at the above address. (3-19-99)

003. ADMINISTRATIVE APPEALS.

Appeals shall be governed by the provisions of Section 72-1368, Idaho Code and IDAPA 09.01.06, “Rules of the Appeal Bureau.” (3-19-99)

004. INCORPORATED BY REFERENCE.

There are no documents that have been incorporated by reference into this rule. (3-29-10)

005. OFFICE -- OFFICE HOURS -- MAILING ADDRESS AND STREET ADDRESS.

The principle place of business of the Department of Labor is in Boise, Idaho. (3-29-10)

01. Street Address and Hours. The office is located at, 317 W. Main St., Boise, Idaho 83735, and is open from 8:00 a.m. to 5:00 p.m., except Saturday, Sunday and legal holidays. (3-29-10)

02. Mailing Address. The mailing address is: Department of Labor, 317 W. Main St., Boise, Idaho, 83735. (3-29-10)

03. Telephone. The telephone of the office is (208) 332-3570. The facsimile number of the office is (208) 334-6455. (3-29-10)

006. PUBLIC RECORDS ACT COMPLIANCE.

The rules contained herein have been promulgated according to the provisions of Title 67, Chapter 52, Idaho Code, and are public records. (3-29-10)

007. -- 009. (RESERVED).

010. DEFINITIONS.

Unless the context clearly requires otherwise, these terms shall have the following meanings when used in these Rules, in interpretations, in forms, and in other official documents issued by the Director of the Department of Labor. (3-19-99)

01. Additional Claim. An initial claim made after a period of employment subsequent to a new claim in the same benefit year. (3-19-99)

02. Administrative Office. The main office in Boise, Idaho, wherein the administrative functions of the Department of Labor are performed. (3-19-99)

03. Appealed Claim. An interested party’s appeal to the Appeals Bureau of a claims examiner’s decision on a claim or a request for review by the Industrial Commission of a decision made by an appeals examiner. (3-19-99)

04. Average Annual Wage. For the purpose of determining the taxable wage base, under Section 72- 1350(1), Idaho Code, the average annual wage shall be computed by dividing that calendar year’s total wages in covered employment, excluding State government and cost reimbursement employers, by the average number of workers in covered employment for that calendar year as derived from data reported to the Department of Labor by covered employers. (3-19-99)

05. Average Weekly Wage. For the purpose of establishing the maximum weekly benefit amount, under Section 72-1367(2)(a), Idaho Code, the average weekly wage shall be computed by dividing the total wages paid in covered employment (including State government and cost reimbursement employers) for the preceding calendar year, as computed from data reported to the Department of Labor by covered employers, by the monthly average number of workers in covered employment for the preceding calendar year and then dividing the resulting figure by fifty-two (52). (4-11-06)

06. Benefit Balance. The unpaid portion of the total benefits payable with respect to a claimant’s unemployment during a given benefit year. (3-19-99)

07. Chargeability Determination. A determination issued by the Director or his authorized agent with respect to whether a covered employer’s account shall be charged for benefits paid on a claim. (3-19-99)

08. Claim. An application for unemployment insurance or “benefits.” (3-19-99)

09. Combined Wage Claim. A claim filed under any interstate agreement whereby an unemployed worker with covered wages in more than one (1) state may combine such wages. (3-19-99)

10. Compensable Claim. An application for benefits which certifies to the completion of a benefit period (one (1) or more weeks). (3-19-99)

11. Contested Claim. A claim in which an interested party disputes the claimant’s right to benefits. (3-19-99)

12. Continued Claim. An application for waiting-week credit or for benefits for specific compensable weeks. (3-19-99)

13. Employment. For the purpose of the personal eligibility conditions of Section 72-1366(5), Idaho Code, “employment” means that employment subsequent to which a claimant has not earned fourteen (14) times his weekly benefit amount. (4-11-06)

14. Full-Time Employment. A week of full-time employment for a claimant is one in which he has worked what are customarily considered full-time hours for the industry in which he has been employed that week or in which the earnings are more than one and one-half (1-1/2) times his weekly benefit amount. (4-5-00)

15. Initial Claim. The first claim for benefits made by an unemployed individual during a continuous period of unemployment. An initial claim may be either new or additional. (3-19-99)

16. Interstate Claim. A claim filed by a worker who resides in a state other than the state (or states) in which he has earned wages in covered employment. (3-19-99)

17. Intrastate Claim. A claim filed by a worker who has earned wages within that state or who has federal wages assigned to that state. (3-19-99)

18. Itinerant Point. A place where claims-taking services are regularly provided for less than four (4) days a week by a local office which carries on its primary operations at another point. (3-19-99)

19. Liability Determination. A determination issued by the Director or his authorized agent with respect to whether a cost reimbursement employer shall be charged for benefits paid on a claim. (3-19-99)

20. Local Office. A community office of the Department of Labor at which claims are taken and job placement services are provided to applicants and employers. (3-19-99)

21. Mail Claim. A claim filed by mail rather than in person at a local office. (3-19-99)

22. Monetary Determination. A determination of eligibility which lists a claimant’s base period employer(s) and wages and establishes, if the claimant is eligible, his benefit year, his weekly benefit amount, and his total benefit amount. (3-19-99)

23. New Claim. The first initial claim made in a benefit year. (3-19-99)

24. Non-Monetary Determination. A determination issued by a claims examiner with respect to the personal eligibility conditions of a claimant. (3-19-99)

25. Personal Identification Number (PIN). A confidential number or other electronic method of verification unique to a claimant or an employer that is required for such persons to perform certain transactions with the Department by electronic or telephonic means. A PIN has the same force and effect as a manual signature.

26. Regular Claim. A claim based on wages earned during a base period, excluding extended benefit claims. (3-19-99)

27. Signature, Signed. The Personal Identification Number (PIN) is considered the same as a manual signature and has the same force and effect when a claimant or an employer uses Department-approved electronic or telephonic means to submit information to or engage in transactions with the Department. (4-6-05)

28. Telephone Claim. A claim filed by telephone rather than in person at a local office. (3-19-99)

29. Total Benefit Amount. The full amount of benefits to which a claimant may be entitled during a benefit year on his regular claim. (3-19-99)

30. Unemployment. An individual shall be deemed “unemployed” in any week during which he performs no services and with respect to which no wages are allocable, or in any week in which the total wages payable to him for less than full-time work performed in such week amounted to less than one and one-half (1-1/2) times his weekly benefit amount. (3-19-99)

31. Weekly Benefit Amount. The full amount of benefits to which a claimant may be entitled for one (1) week of total unemployment. (3-19-99)

011. -- 099. (RESERVED).

100. ABLE TO WORK.

“Able to work” is defined as the physical and mental ability to perform work under conditions ordinarily existing during a normal workweek. It does not mean that a person must be able to perform work in his customary occupation or the same kind of work he last performed. Ref. Sec. 72-1366(4), Idaho Code. (3-19-99)

01. Able to Perform Some Type of Work. A person must be able to perform work of some type for which he can qualify at the time he files an initial claim for unemployment insurance. If he becomes ill or disabled after he has filed an initial claim, the claim may be continued under the illness provision if no suitable work is available. If suitable work is offered or becomes available which would have provided wages greater than one-half (1/ 2) his weekly benefit amount and cannot be accepted because of the claimant’s illness or disability, the claimant shall be ineligible for benefits. If the same illness or disability continues for more than one (1) week and the accumulation of missed wages exceeds one-half (1/2) his weekly benefit amount, the claimant shall be ineligible for benefits effective the week in which the accumulated missed wages exceed one-half (1/2) the weekly benefit amount. (3-30-07)

02. Able to Work Part-Time. A person who is able to work only part of the workday or part of the workweek is not considered “able to work” for the purposes of Section 72-1366(4), Idaho Code. This rule does not apply to claimants who establish eligibility under the Americans with Disabilities Act. (3-19-99)

03. Disability Compensation. A claimant’s receipt of disability compensation shall not in itself establish that he is unable to work or unavailable for work, even though the payee has been declared totally disabled. (3-19-99)

04. Illness Provision. A person who claims benefits under the illness provision must remain available for local office job referral, however, he may leave the area for treatment of his illness and continue to be eligible under the illness provision. The claimant may continue reporting through the local office near his residence. If suitable work becomes available and is refused or missed because of the claimant’s illness, or the claimant is unable to respond to a referral because of the illness, the claimant shall be ineligible if the work would have provided wages greater than one-half (1/2) his weekly benefit amount. If the same illness or disability continues for more than one (1) week and the accumulation of missed wages exceeds one-half (1/2) his weekly benefit amount, the claimant shall be ineligible for benefits effective the week in which the accumulated missed wages exceed one-half (1/2) the weekly benefit amount. (3-30-07)

05. Illness Provision as Applied to Transitional or Reopened Claim. Receipt of benefits during the same illness continues throughout a spell of unemployment, even though the current benefit year has ended and a transitional claim is filed the following year or the claim is reopened after a period of not filing with no intervening employment. (3-19-99)

06. Mental Illness. A person who, after filing a valid claim, becomes unable to work because of mental illness is entitled to the same benefits under the illness provision as claimants who suffer from other types of illness or disability. (3-19-99)

07. Withdrawing from Labor Market Because of Illness. A claimant who withdraws from the labor market because of illness or injury prior to filing a claim is not eligible until he is able to work and available for work. (3-19-99)

101. -- 124. (RESERVED).

125. ALIEN ELIGIBILITY.

01. Alien Eligibility. Benefits shall not be payable based on services performed by an alien unless the alien was lawfully admitted for permanent residence at the time such services were performed, was lawfully present for purposes of performing such services, or was permanently residing in the United States under color of law at the time the services were performed. Ref. Sec. 72-1366(19), Idaho Code. (3-19-99)

02. Benefit Eligibility. To be eligible for benefits, an alien must fall within one (1) of the following three (3) categories at the time the work on which the claim is based was performed. In addition, at the time benefits are claimed, the alien must have current, valid authorization to work from the Immigration & Naturalization Service in order to meet the continuing eligibility requirement of being able and available to work (unless the alien claimant is a Canadian resident who is claiming benefits under the Interstate Benefit Payment Plan, in which case the claimant must satisfy only Canadian availability requirements). Ref. Sec. 72-1366(4), (19), Idaho Code. (3-19-99)

a. Permanent Residence. The category of individuals who are “lawfully admitted for permanent residence,” includes aliens who have been lawfully admitted to the United States as “immigrants” and those whose status has been adjusted from that of “non-immigrant” under the Immigration and Nationality Act. Evidence of this status is the Alien Registration Receipt Card, or “green card,” issued to each lawful permanent resident by the Immigration and Naturalization Service. (3-19-99)

b. Performing Services. The category of individuals who are “lawfully present for purposes of performing services” includes three (3) groups of aliens: (3-19-99)

i. Canadian and Mexican residents who commute daily or seasonally and are authorized to work in the United States; (3-19-99)

ii. Legally-admitted non-immigrants who are granted a status by the Immigration and Naturalization Service which authorizes them to work in the United States during their stay; and (3-19-99)

iii. Other aliens with Immigration and Naturalization Service authorization to work in the United States regardless of their status. (3-19-99)

c. Permanently Residing Under Color of Law. The category of individuals who are “permanently residing in the United States under color of law” includes the following groups of aliens: (3-19-99)

i. Refugees and parolees, as identified in the Immigration and Nationality Act; (3-19-99)

ii. Aliens presumed by the Immigration and Naturalization Service to be lawfully admitted for permanent residence; and (3-19-99)

iii. Aliens who, after review of their particular circumstances under INS statutory or regulatory procedures, have been granted a status which allows them to remain in the United States for an indefinite period of time. For informal Immigration and Naturalization Service action to authorize an alien’s residence under “color of law,” the Immigration and Naturalization Service must know of the alien’s presence, and must provide the alien with official, documented assurance that enforcement of deportation is not planned. (3-19-99)

126. -- 149. (RESERVED).

150. AMERICANS WITH DISABILITIES ACT (ADA).

An individual with a medically verifiable long term or permanent physical or mental disability (as defined at 29 C.F.R. Sec 1623.2(g)) which prevents the individual from working full time or during particular shifts shall not be deemed unable to work or unavailable for work for so long as he is able to perform some work and remains available for work to the full extent of his ability. Claimants meeting the above criteria shall be exempt from complying with eligibility requirements found elsewhere in these Rules which would be in conflict with the intent of this provision. (3-19-99)

01. Availability Requirement. For purposes of this rule, a claimant with a disability will be considered as having complied with the requirement of being available for work if he is willing to work the maximum number of hours that he has established through medically verifiable evidence that he is able to work. (3-19-99)

02. Full-Time Employment. An individual claiming benefits under this provision will be considered fully employed and ineligible to receive benefits in any week that the individual works the maximum number of hours that he is able to work. (3-19-99) 03. Long Term. For purposes of this rule, “long term” is defined as twelve (12) months or longer. (3-19-99)

151. -- 174. (RESERVED).

175. AVAILABLE FOR WORK.

The phrase “available for work” is defined as a state of mind which involves a readiness and willingness to work, and a desire to find a job, including the possibility of marketing one’s services in the claimant’s area of availability. There must remain a reasonable possibility of a claimant finding and obtaining, or being referred and hired for, suitable work. Ref. Sec. 72-1366(4), Idaho Code. (3-19-99)

01. Alternate Permanent Work. A claimant laid off from regular employment for a short period and who expects to be called back at any moment does not need to be available for alternate permanent work to be eligible for benefits. (3-19-99)

02. Availability Requirements. The type of work for which the claimant is available must exist in the claimant’s area to the extent that a normal unemployed person would generally find work within a reasonable period of time. (3-19-99)

03. Child Care. Child care must be arranged so as not to restrict a claimant’s availability for work or for seeking work. (3-19-99)

04. Compelling Personal Circumstances. A claimant must be available for the whole of the workweek for which he claims benefits except if he is unavailable due to compelling personal circumstances, his unavailability does not exceed a minor portion of his workweek, and during which time he does not refuse or miss suitable work that would have provided wages greater than one-half (1/2) of his weekly benefit amount. For the purposes of this rule, compelling personal circumstances are defined as: (4-11-06)

a. A situation in which the claimant required the assistance of emergency response personnel; (4-11-06)

b. The serious illness or death or funeral of an immediate family member; or (4-11-06)

c. The wedding of the claimant or an immediate family member. (4-11-06)

d. For the purposes of this rule, “immediate family member” is defined as a claimant's spouse, child, foster child, parent, brother, sister, grandparent, grandchild, or the same relation by marriage. (4-11-06)

05. Conscientious Objection. No person shall be held to be unavailable for work solely because of religious convictions not permitting work on a certain day. (3-19-99)

06. Contract Obligation. A person who is bound by a contract which prevents him from accepting other employment shall not be eligible for benefits. (3-19-99)

07. Distance to Work. A claimant seeking work must be willing to travel the distance normally traveled by other workers in his area and occupation. (3-19-99)

08. Domestic Circumstances. A claimant is not eligible for benefits if domestic circumstances take precedence over the claimant’s availability for work or for seeking work. (3-19-99)

09. Equipment. Claimants will be required to provide necessary tools or equipment in certain occupations. The lack of these tools or equipment will directly affect a claimant’s availability for work, unless he will accept other work. (3-19-99)

10. Evidence. A claimant is responsible for providing proof of his availability for work and for seeking work if his availability is questioned or proof is required by these rules. (3-19-99)

11. Experience or Training. A claimant is expected to be available for work consistent with his past experience or training, provided there is no change in his ability to perform that work. (3-19-99)

12. Full-Time/Part-Time Work. A claimant must be available for a full workweek and a full, normal workday to be eligible for benefits. A claimant restricting his availability to only part-time work shall be ineligible for benefits. This rule does not apply to claimants who establish eligibility under the Americans with Disabilities Act. Ref. Sec. 72-1366(6), Idaho Code. (3-19-99)

13. Incarceration/Work Release. A claimant who is incarcerated for any part of the claimant’s normal workweek is not eligible for benefits for that week, unless the claimant can establish he has work release privileges which would provide him a reasonable opportunity to meet his work search requirements and obtain full-time employment. (3-19-99)

14. Jury Duty/Subpoenas. A claimant serving on jury duty or subpoenaed is excused from the availability and work-seeking requirements of the law for that time period. A claimant is not ineligible if he must refuse work because of the jury duty or subpoena. (3-19-99)

15. Licensing or Government Restrictions. A claimant prohibited by law from engaging in certain work must be available for other employment to be eligible for benefits. (3-19-99)

16. Moving to Remote Area. A claimant who moves to a remote locality where there is very little possibility of obtaining work will be ineligible for benefits. (3-19-99)

17. Prospects for Work. A claimant who is unemployed for a long period of time is expected to lower his expectations for employment and become available for work which may not have been previously considered suitable. (3-19-99)

18. Public Official. A public official who receives pay and performs “full-time” service is not unemployed or eligible for benefits. Part-time officials, even though receiving pay, may be considered available for work the same as any other individual employed on a part-time basis. Ref. Sec. 72-1312(1). (3-19-99)

19. Public Service. Performing public service, including voluntary non-remunerated service, does not disqualify an individual for benefits as long as he is meeting the availability and work-seeking requirements. (3-19-99)

20. Questionable Availability. A claimant must be notified of his questionable availability status and given an opportunity to provide proof of his availability before a determination is made on the issue. (3-19-99)

21. Restricting Work to Within the Home. A claimant who restricts his availability to only work done within the home which severely limits the work available to him is ineligible for benefits. (3-19-99)

22. School Attendance or a Training Course. A person who is attending school or a training course may be eligible for benefits if the attendance does not conflict in any way with that person’s availability for work or for seeking work and if he will discontinue attendance upon receipt of an offer of employment if there is a conflict between employment and the schooling or training. (3-19-99)

23. Temporary Absence from Local Labor Market to Seek Work. All claimants, regardless of their attachment to an industry or employer, must meet the same standard of remaining within their local labor market area during the workweek in order to be considered available for work, unless the primary purpose of a temporary absence is to seek work in another labor market. (3-19-99)

24. Time. (3-19-99)

a. Time Restrictions. A claimant shall not impose restrictions on his time, including either hours of the day or days of the week, which will limit his availability to seek or accept suitable work. (3-19-99)

b. Shift Restrictions. A claimant who restricts his availability to a single shift may not be fully available for work if the restriction significantly reduces his chances of becoming employed. (3-19-99)

25. Transportation Difficulties. Lack of transportation is not a bona fide reason for a claimant to fail to be available for or to seek work. Transportation is the responsibility of the claimant. (3-19-99)

26. Unreasonable Restrictions on Working Conditions. A claimant who places unreasonable restrictions on working conditions so as to seriously hinder his availability and search for work is ineligible for benefits. (3-19-99)

27. Vacation. A person on a vacation approved by his employer during time when work is available is not considered available for work nor eligible for benefits. (3-19-99)

28. Wages. A claimant shall not be ineligible for benefits if the wages or other conditions of available work are substantially less favorable to the claimant than those prevailing for similar work in the local area. Ref. Sec. 72-1366(7)(b), Idaho Code. (3-19-99)

a. Demanding Higher Wages. A claimant shall be ineligible for benefits if he unduly restricts his availability for work by insisting on a wage rate that is higher than the prevailing wage for similar work in that area. (3-19-99)

b. Prior Earnings. The claimant’s prior earnings and past experience shall be considered in determining whether he is available for suitable work. (3-19-99)

29. Waiver of One-Year Training Limitation. For purposes of approving a waiver of the one (1) year limitation on school or training courses, specified by Idaho Code Section 72-1366(8)(c)(ii), for claimants who lack skills to compete in the labor market, the following criteria must be met: (3-19-99)

a. Financial Plan. The claimant must demonstrate a workable financial plan for completing the school or training course after his benefits have been exhausted. (3-19-99)

b. Demand for Occupation. The claimant must establish there is a demand for the occupation in which the claimant will be trained. A “demand occupation” is one in which work opportunities are available and there is not a surplus of qualified applicants. (3-19-99)

c. Duration of Training. At the time that the claimant applies for the waiver, the duration of the school or training course is no longer than two (2) years to completion. (3-19-99)

d. Denial. No claimant shall be denied a waiver of the one (1) year limitation on school or training because the claimant is already enrolled or participating in the school or training at the time he requests the waiver. (3-19-99)

176. -- 199. (RESERVED).

200. CANCELLING CLAIMS.

Upon the written request of a claimant, a claim may be canceled at any time, provided that the claimant did not misrepresent or fail to report a material fact in making the claim and the claimant has repaid any benefits received on the claim, unless the benefits received will be offset from a new claim the claimant is filing. Ref. Sec. 72-1327A, Idaho Code. (3-19-99)

201. -- 224. (RESERVED).

225. DECEASED CLAIMANTS.

Upon the death of a benefit claimant who has completed a compensable period prior to his death, distribution of benefits due him shall be made to the surviving spouse or, if none, to the dependent child or children. If there is no surviving spouse nor dependent child or children, the benefits shall become the property of the claimant’s estate. (3-29-10)

226. -- 249. (RESERVED).

250. DETERMINATIONS/APPELLATE PROCESSES.

01. Chargeability Determination. The Department will issue a determination of chargeability to the major base period employer and include the right to protest the determination within fourteen (14) days of the date of service. Ref. Sec. 72-1351(2), Idaho Code. (3-19-99)

02. Continuing a Claim During Appellate Procedures. While a decision concerning eligibility on a claim is pending at any appellate stage of review, claimants shall be advised to continue the regular filing of claims during any week in which they may be eligible to receive benefits. Ref. Sec. 72-1368(1), Idaho Code. (3-19-99)

03. Corrected Monetary Determination. The Department shall issue a corrected monetary determination when there is a change in base period wages which occurs within a year from the date of the last monetary determination based on such base period wages. Ref. Sec. 72-1367, 72-1368(4), Idaho Code. (3-19-99)

04. Non-Monetary Determination. A non-monetary determination shall be made in writing and served on the interested parties when there is an issue as to whether a claimant meets the personal eligibility conditions of Section 72-1366, Idaho Code. Ref. Sec. 72-1368(3), Idaho Code. (3-19-99)

05. Rebuttal Procedure. Whenever any information is provided in response to a claim, and the information contradicts a statement made previously, all interested parties shall be given an opportunity for rebuttal. Ref. Sec. 72-1368(3), Idaho Code. (3-19-99)

06. Reestablishing Eligibility After a Determination of Ineligibility. An individual who previously was found ineligible for benefits has the burden of proving he has reestablished his eligibility by having obtained bona fide work and received wages therefor in an amount of at least fourteen (14) times his weekly benefit amount. Evidence of requalifying wages includes, but is not limited to, the name of the employer, the mailing address, the dates of employment, the type of employment performed, and the claimant’s gross earnings. Ref. Sec 72-1366(14), Idaho Code. (4-11-06)

251. -- 274. (RESERVED).

275. DISCHARGE.

A claimant who has been discharged for misconduct in connection with his employment is ineligible. Ref. Sec. 72- 1366(5), Idaho Code. (3-19-99)

01. Burden of Proof. The burden of proving that a claimant was discharged for employment-related misconduct rests with the employer. (3-19-99)

02. Disqualifying Misconduct. Misconduct that disqualifies a claimant for benefits must be connected with the claimant’s employment and involve one of the following: (3-19-99)

a. Disregard of Employer’s Interest. A willful, intentional disregard of the employer’s interest. (3-19-99)

b. Violation of Reasonable Rules. A deliberate violation of the employer’s reasonable rules. (3-19-99)

c. Disregard of Standards of Behavior. If the alleged misconduct involves a disregard of a standard of behavior which the employer has a right to expect of his employees, there is no requirement that the claimant’s conduct be willful, intentional, or deliberate. The claimant’s subjective state of mind is irrelevant. The test for misconduct in “standard of behavior cases” is as follows: (3-19-99)

i. Whether the claimant’s conduct fell below the standard of behavior expected by the employer; and (3-19-99)

ii. Whether the employer’s expectation was objectively reasonable in the particular case. (3-19-99)

03. Inability to Perform or Ordinary Negligence. Mere inefficiency, unsatisfactory conduct, failure of good performance as the result of inability or incapacity, inadvertencies, isolated instances of ordinary negligence, or good faith errors in judgment or discretion are not considered misconduct connected with employment. (3-19-99)

04. Non-Job Related Conduct. If the claimant has been discharged for conduct involving personal, non-job related behavior, the discharge is not for misconduct connected with employment. (3-19-99)

05. When Notice of Discharge Prompts a Resignation. If a claimant has resigned after receiving a notice of discharge (or lay off due to a lack of work), but before the effective date of the discharge, both “separations” must be considered. The following three (3) elements should be present for both actions to affect the claimant’s eligibility: (3-19-99)

a. The employee was given notice by the employer of a specific separation date; (3-19-99)

b. The employee’s decision to quit before the effective date of the termination was a consequence of the pending separation; and (3-19-99)

c. The voluntary quit occurred a short time prior to the effective date of the termination. (3-19-99)

06. Indefinite Suspension. A claimant who has been suspended without pay for an indefinite period of time, who has not been given a date to return to work, is considered discharged. A determination will be made as to whether the discharge was for misconduct connected with employment. (3-15-02)

276. -- 324. (RESERVED).

325. EMPLOYEES OF EDUCATIONAL INSTITUTIONS.

Benefits based on wages earned for services performed for an educational institution or educational service agency shall not be paid for any week which commences during a period between two (2) successive school years or terms, or during vacation periods and holiday recesses within terms, if an individual performs services in the first year or term and there is a contract or reasonable assurance that the individual will perform such services in the second year or term. Ref. Sec. 72-1366(17)(a), (b), (c), (d), Idaho Code. (3-19-99)

01. Possibility of Employment. An offer of employment by an educational institution or service agency is not “bona fide” if merely a possibility of employment exists. A possibility of employment, rather than a reasonable assurance, exists when: (3-19-99)

a. The circumstances under which the claimant would be employed are not within the control of the educational institution; and (3-19-99)

b. The educational institution does not provide evidence that such an individual normally would perform services the following academic year. (3-19-99)

02. Reasonable Assurance. “Reasonable assurance” of continuing employment exists when an educational institution or service agency provides an oral or written statement to the Department indicating that the claimant has been given a bona fide offer of a specific job in the second academic period. In addition, for such “reasonable assurance” to exist, the terms and conditions of the job offered in the second period must not be substantially less favorable than the terms and conditions of the job performed in the first period. (4-5-00)

03. Reasonable Assurance Later Given. A claimant who initially has been determined not to have a reasonable assurance of continuing employment, will subsequently become disqualified for benefits under Sections 72-1366(17)(a), (b), or (c), Idaho Code, when an educational institution or service agency gives the claimant such reasonable assurance. (3-19-99)

04. Retroactive Payments. As provided in Section 72-1366(17)(b), Idaho Code, retroactive payment of benefits will be made to claimants who were denied solely by reason of having reasonable assurance of continuing employment and who were not offered an opportunity to perform services in the second school year or term. Such individuals must file a written application for the retroactive payment with the Department no later than thirty (30) days after the beginning of the second school year or term or retroactive payment will not be made. In addition, the claimant must provide written evidence from the employer who previously provided reasonable assurance of continuing work, that the claimant was not offered an opportunity to return to work in the second of two (2) successive school years or terms. (3-19-99)

05. Under Contract, but Between School Terms. Employees of educational institutions who are hired under contract for the school term, shall be considered unemployed between school terms even though they may receive their salary in twelve (12) monthly payments. (3-19-99)

326. -- 349. (RESERVED).

350. EXTENDED BENEFITS.

Ref. Sec. 72-1367A(3)(d), Idaho Code. (3-19-99)

01. Evidence of Employment for Extended Benefits. Satisfactory evidence that an individual’s prospects for obtaining work in his customary occupation within a reasonably short period includes: (3-19-99)

a. A letter signed by a prospective employer giving assurances of work within the next four (4) weeks; or (3-19-99)

b. A verifiable, written statement by the claimant that he will have work within the next four (4) weeks. (3-19-99)

02. Remuneration Earned. Remuneration earned must be in employment where an employee-employer relationship exists to satisfy requalification requirements for Extended Benefits. (3-19-99)

351. -- 374. (RESERVED).

375. FULLY EMPLOYED/NOT UNEMPLOYED.

Ref. Sec. 72-1312(1), Idaho Code. (3-19-99)

01. Excessive Earnings Week. An excessive earnings week is a week in which the claimant’s wages allocable to that week are more than one and one-half (1-1/2) times the claimant’s weekly benefit amount. (3-19-99)

02. Leave of Absence. A claimant who is on a mutually agreed upon leave of absence is employed and not eligible for benefits. In order to meet the definition of “leave of absence,” the employer must have committed to the claimant’s return to work at the end of the leave. (3-19-99)

03. Suspension. A claimant who has been suspended with or without pay for a specific number of days, who has been given a date to resume employment after the suspension, is not considered unemployed and is not eligible for benefits. (3-15-02)

376. -- 399. (RESERVED).

400. LABOR DISPUTE/UNION RULES.

A “labor dispute” is defined as a controversy with respect to one (1) or more of the following: wages, hours, working conditions; or right of representation affecting the work or employment of a number of individuals employed for hire which results in a deadlock or impasse between the contending parties. Ref. Sec. 72-1366(7), (10), Idaho Code. (3-19-99)

01. Burden of Proving Nonparticipation. The burden of proving nonparticipation, lack of financing and similar factors is upon the claimant who is seeking to avoid being found ineligible on the basis that his unemployment is due to a labor dispute. (3-19-99)

02. Involvement of Work Site in Labor Dispute. A claimant shall not be denied benefits because of a labor dispute if the dispute is not in any way directly connected with the factory, the establishment, or the premises at which the individual is or was last employed. (3-19-99)

03. Lack of Work. A claimant’s unemployment shall be deemed due to lack of available, suitable work and not due to a labor dispute if it is shown that because of the labor dispute the employer’s business has fallen off to the extent that he can no longer utilize the services of the claimant due to the drop in business. (3-19-99)

04. Laid Off Before Labor Dispute. A claimant laid off because of lack of work from an employer where a labor dispute later occurred shall not be considered unemployed due to the labor dispute. (3-19-99)

05. Merits of Labor Dispute. The Department shall not make a determination on the merits of a labor dispute. (3-19-99)

06. Period of Ineligibility. The period of ineligibility applies for the whole of any week in which any part of a claimant’s unemployment is due to a labor dispute. (3-19-99)

07. Picketing Work Site. The act of picketing the work site of a labor dispute constitutes participation in the labor dispute, whether or not payment is made for such services. (3-19-99)

08. Refusal to Cross Picket Line. Voluntary refusal to cross a peaceable picket line to work constitutes participation in the labor dispute. (3-19-99)

09. Subsequent Employment. Subsequent employment does not make the claimant eligible for benefits if his unemployment is still due to the labor dispute. As long as the claimant intends to return to the employer where the labor dispute exists, his unemployment is due to the labor dispute regardless of any intervening employment. (3-19-99)

10. Termination of Labor Dispute. The period of ineligibility due to the labor dispute terminates at the end of the calendar week in which the labor dispute no longer exists. The termination of the dispute does not automatically make a claimant eligible for benefits. (3-19-99)

11. Union Member. The fact that an individual is a dues-paying union member alone does not constitute financing a labor dispute. Nor does the fact that he is not a union member establish that he is not financing or participating in the dispute. (3-19-99)

12. Union Requirements. Union rules and requirements do not supersede the Employment Security law. (3-19-99)

401. -- 424. (RESERVED).

425. NEW CLAIMS/ADDITIONAL CLAIMS.

Ref. Sec. 72-1308, Idaho Code. (3-19-99)

01. Claims for Benefits, Delayed Filing. When any claims taking office has reason to believe there will be more claimants than can be served on any given day, an appointment slip must be used to adjust the claims load for the filing of initial claims. Appointment slips shall be issued to potential claimants who cannot be served on the date they first make contact with the office. A claimant who receives an appointment slip does not forfeit any benefit rights provided, however, that he subsequently files his claim on the day assigned. When any claims taking office has determined that a claimant’s attempt to file an initial claim was delayed due to problems with the Department’s telephone or electronic filing system, the claim may be backdated if the claimant reported the access problem to a local office within seven (7) days of the date the problem occurred. When a claim is backdated, the continued claim report for the period of time involved will be considered timely if filed during the same week or the next week after the claim is filed. (3-30-01)

02. Effective Date of Backdated Claims. When the filing of an initial claim for benefits is backdated due to local office scheduling problems or a Department system malfunction, the effective date shall be the Sunday of the week in which the claimant first reported to the local office to file the claim or attempted to access the telephone or electronic claim filing system and there were problems with the system. (3-30-01)

03. Filing of New Claims. New intrastate and interstate claims may be filed electronically, in person at a local office or at an itinerant location, or by mail if permitted by a claims examiner. New interstate claims may also be filed by telephone. (3-30-01)

a. Electronically Filed Claims. Claimants may file claims electronically by accessing Idaho’s Internet claim system through the Internet or, if filing through an Idaho Works location, by accessing the Department’s Intranet claim system. Electronically filed claims will be date and time stamped at the time the claimant begins the application process. The claim will not be completed until the claimant has finished the process and has electronically submitted the claim to the Department. A claim filed via the Internet or an Idaho Works location shall be effective as of the Sunday of the week of the date shown on the date/time stamp. A claim filed electronically will automatically be assigned to the local office that services the zip code for the mailing address provided by the claimant. (3-30-01)

b. In-person Filing. A claimant may file a claim in person at the local office serving the claimant’s area of residence. Local offices are open Monday through Friday, 8 a.m. until 5 p.m., except on state holidays. When a claimant reports to a local office to file a claim during regular business hours, the claim shall be effective as of the Sunday of that week. (4-11-06)

c. Interstate Claims. Any claim filed by an interstate claimant shall be accepted in the same manner and under the same conditions for which claims are accepted from intrastate claimants. Interstate claimants may also file claims by calling the Department’s interstate claims unit. A claim filed via telephone shall be effective as of the Sunday of the week in which the claimant first calls the interstate claims unit to initiate the claim. (3-30-01)

d. Itinerant Locations. Claims may be filed at itinerant points established by the Department for the taking of claims. A claim filed at an itinerant point on the first regular itinerant visit after the claimant’s separation will be effective as of the Sunday preceding the first business day of the period of unemployment. If the claimant has filed the claim on a date later than the first regular itinerant visit, the claim shall be effective as of the Sunday preceding the date the claim is actually filed. (3-30-01)

e. Mailed Claims. A claims examiner may allow a claimant to file a claim by mail when in-person filing or other methods of filing would cause undue hardship. If a claimant who has been granted permission to file a claim by mail completes and returns the claim form to the local office within seven (7) days of the date the form was mailed to the claimant by the Department, the claim will be effective as of the Sunday preceding the date the claimant requested permission to file the claim by mail. If the claimant fails to return the claim form within the seven (7) day period, and mail facilities were available for such mailing within the period, the claim will be effective as of the Sunday preceding the date the claimant mails the claim form, as determined by the postmark. (3-30-01)

04. Itinerant Claims. Itinerant points for the taking of unemployment insurance claims may be established, changed, or discontinued at administrative discretion. Where itinerant service is being inaugurated, changed, or discontinued for a particular community, public notice of such inauguration, change, or discontinuance shall be conspicuously posted and public notification placed in a daily or weekly newspaper of general distribution for the affected community two (2) weeks prior to such inauguration, change or discontinuance. Ref. Sec. 72-1368(1), Idaho Code. (3-19-99)

05. Registration for Work. All claimants who cannot demonstrate a firm attachment to an employer, industry, or union will be required to register for employment. Unless otherwise requested by the claimant, such registration should apply only to the days or parts of the days that the claimant is in fact unemployed and available for employment. The work history of each claimant shall be recorded, and a work application completed and filed. Ref. Sec. 72-1366(2), Idaho Code. (3-19-99)

06. Registration/Reporting Requirements -- Interstate Claimants. Interstate claimants shall be required to register for work in the State in which they reside and to comply with the same reporting requirements prescribed for regular Idaho intrastate claimants. Ref. Sec. 72-1366(1), (2), Idaho Code. (4-11-06)

07. Requirement to Provide Information. If a claimant fails to provide the Department with all necessary information pertinent to eligibility, the claimant may be denied benefits until the information is provided. Any individual making a claim for benefits shall provide the Department with: (3-15-02)

a. The claimant’s legal name; (3-15-02)

b. The claimant’s Social Security Number; (3-15-02)

c. The address where the claimant’s mail is delivered; (3-15-02)

d. The claimant’s place of last employment; (3-15-02)

e. The name, correct mailing address, and the reason for separation from all of the claimant’s most recent and base-period employers; (3-15-02)

f. If requested by the Department, a list of all other employment in the past twenty-four (24) months; (3-15-02)

g. The claimant’s plans for finding other employment at the earliest possible time; and (3-15-02)

h. Other information necessary for the proper processing of the claim. (3-15-02)

i. Once a claim has been established, the claimant must provide, upon request, a record of the claimant’s work search, in order for the Department to assess the claimant’s compliance with personal eligibility requirements. (3-15-02)

j. If the claimant's identifying information does not match with data provided by the Social Security Administration, the Division of Motor Vehicles, or other public entities for identity verification purposes, the claimant will be provided notice and an opportunity to provide proof of identity before benefits may be denied for failure to provide proof of identity. A claimant notified by telephone of the need to provide proof of identity must provide the information to the Department within two (2) business days. A claimant notified by mail of the need to provide proof of identity must provide the information to the Department within five (5) business days of the date of mailing of the notice. (4-11-06)

08. Right to Claim Benefits. In no instance, under any circumstances or conditions, shall an individual be denied the right to file a claim and to receive in writing a decision regarding his eligibility. Ref. Sec. 72-1366(1), Idaho Code. (3-19-99)

09. Separation Information. Unless separation information has been provided by other means, such as a mass layoff list, a notice of the filing of a claim and a request for separation information must be completed and mailed to the claimant’s last employer and each next preceding employer until the wages received by the claimant equal or exceed fourteen (14) times his weekly benefit amount. For all such employers, the claimant must provide the Department with the employer’s name and correct mailing address, the claimant’s dates of employment, the type of employment performed, and the claimant’s gross earnings from each employment. Ref. Sec. 72-1366 (1), (5) and (14), Idaho Code. (4-11-06)

10. Separation Notice. (3-19-99)

a. Notice to Employer of Separation. At the time a claim for benefits is filed, the Department will review the claimant's employment subsequent to which the claimant has not earned fourteen (14) times his weekly benefit amount. The Department will mail a separation notification letter to each employer within that period. A Department representative will then contact the employer within seven (7) business days for a response, unless the claimant indicated he quit the job for reasons not attributable to the employer. Every employer (including employers not subject to Title 72, Chapter 13, Idaho Code), when contacted by a Department representative for a response, shall respond to the Department with the reasons for the separation whenever the claimant: (3-30-07)

i. Left his employment voluntarily; (3-19-99)

ii. Was discharged from his employment due to misconduct; (3-19-99)

iii. Is unemployed due to a strike, lockout, or other labor dispute; (3-30-07)

iv. Is not working due to a suspension; or (3-30-07)

v. Was separated for any other reason except lack of available work. (3-19-99)

b. Employer Response. The employer’s response shall be given by the employer or on the employer’s behalf by someone having personal knowledge of the facts concerning the separation. The employer should provide to the Department, via electronic media or mail, copies of any documentation supporting their position. (3-30-07)

11. Filing of an Additional Claim or Reopening a Claim. A claim series may be reestablished, electronically, in person at a local office or at an itinerant location, by telephone, or by mail. The additional or reopened claim (AC/RO) must be filed during a week in which the claimant becomes unemployed and/or wants to reestablish the claim. (3-30-01)

a. In-person Filing. When a claimant reports to a local office to file an AC/RO during regular business hours, the claim shall be effective as of the Sunday of that week. (3-30-01)

b. Mailing. A claimant may file an AC/RO by mailing the completed AC/RO documents to a local office. The claim shall be effective as of the Sunday preceding the date the claimant mails the documents, as determined by the postmark. (3-30-01)

c. Electronic Filing. A claimant may file an AC/RO electronically by accessing Idaho’s Internet claim system through the Internet or, if filing through an Idaho Works location, by accessing the Department’s Intranet claim system. Electronically filed claims will be date and time stamped at the time the claimant begins the AC/RO process. The claim will not be completed until the claimant has finished the process and has electronically submitted the claim to the Department. A claim filed via the Internet or an Idaho Works location shall be effective as of the Sunday of the week of the date shown on the date/time stamp. (3-30-01)

d. Telephone Filing. A claimant may file an AC/RO by telephone by calling a local office. A claim filed via telephone shall be effective as of the Sunday of the week in which the claimant first calls the local office to initiate the claim. (3-30-01)

e. Reestablished Claim. A claim must be reestablished after a claimant has failed to report or has reported excessive earnings for two (2) or more consecutive weeks. Claims shall be reestablished as follows: (3-19-99)

i. If the break in the claim series is two (2) weeks or longer, the claim must be reestablished by filing a reopen or additional claim; or (3-19-99)

ii. If the claimant is reporting excessive earnings for no more than two (2) consecutive weeks, the claim may be automatically reestablished if the claimant notifies the local office at the time of or prior to filing the report for the second week that he has become unemployed. Otherwise, the claim must be reestablished by filing a reopen/additional claim. (3-19-99)

12. Use of Wage Credits. All unemployment insurance wage credits from any source which are assignable to the state of Idaho shall be used in establishing a claim and determining the claimant’s monetary eligibility. Ref. Sec. 72-1367(1), Idaho Code. (3-19-99)

13. Valid Claim. To be a valid claim for benefits, a claim must be filed during a week of no work, a week of less than full-time work in which the total wages payable to the claimant for work performed in such week amount to less than one and one-half (1-1/2) times the claimant’s weekly benefit amount, or a week in which the claimant is separated from employment. Ref. Sec. 72-1327A, Idaho Code. (3-19-99)

426. -- 449. (RESERVED).

450. QUIT.

Ref. Sec. 72-1366(5), Idaho Code. (3-19-99)

01. Burden of Proof. The claimant has the burden of proof to establish that he voluntarily left his employment with good cause in connection with the employment to be eligible for benefits. (3-19-99)

02. Cause Connected with Employment. To be connected with employment, a claimant’s reason(s) for leaving the employment must arise from the working conditions, job tasks, or employment agreement. If the claimant’s reason(s) for leaving the employment arise from personal/non job-related matters, the reasons are not connected with the claimant’s employment. (3-19-99)

03. Good Cause. The standard of what constitutes good cause is the standard of reasonableness as applied to the average man or woman. Whether good cause is present depends upon whether a reasonable person would consider the circumstances resulting in the claimant’s unemployment to be real, substantial, and compelling. (3-19-99)

04. Moral or Ethical Quit. A claimant who leaves a job because of a reasonable and serious objection to the work requirements of the employer on moral or ethical grounds and is otherwise eligible, shall not be denied benefits. (3-19-99)

05. Quit Due to Health or Physical Condition. A claimant whose unemployment is due to his health or physical condition which makes it impossible for him to continue to perform the duties of the job shall be deemed to have quit work with good cause connected with employment. (3-19-99)

06. Quit for Permanent Work or Quit Part-Time Work for Increase in Work Hours. A claimant who quits a temporary job for a permanent job or who quits part-time employment for employment with an increase in the number of hours of work shall be deemed to have quit work with good cause connected with employment. (3-19-99)

07. Quit or Retirement During Employer Downsizing. An individual who has continuing suitable work available and who voluntarily elects to retire or to terminate employment during a period of reorganization or downsizing will be considered to have voluntarily quit the employment for personal reasons. (3-19-99)

08. Unrelated Discharge Prior to Pending Resignation. A claimant, discharged before a pending resignation has occurred, for reasons not related to the pending resignation, shall have his eligibility determined on the basis of the discharge, not on the pending resignation. (3-19-99)

09. When Notice of Resignation Prompts a Discharge. If a claimant had given notice of a pending resignation, but was discharged before the effective date of the resignation, both “separations” must be considered. The following three (3) elements should be present for both actions to affect the claimant’s eligibility: (3-19-99)

a. The employee gave notice to the employer of a specific separation date; (3-19-99)

b. The employer’s decision to discharge the claimant before the effective date of the resignation was a consequence of the pending separation; and (3-19-99)

c. The discharge occurred a short time prior to the effective date of the resignation. (3-19-99)

451. -- 459. (RESERVED).

460. PROFESSIONAL ATHLETES BETWEEN SEASONS.

Ref. Sec. 72-1366(18), Idaho Code. (3-30-07)

01. Base Period Wages. No base period wages shall be used for the purposes of establishing a claim when substantially all services performed during the base period consist of participation in sports, athletic events, training, or preparing to so participate, for any week which commences during the period between two (2) successive sport seasons (or similar periods) if the individual performed such services in the first season (or similar period) and there is a reasonable assurance that the individual will perform such services in the later of such seasons (or similar periods). (3-30-07)

02. Reasonable Assurance. Reasonable assurance is defined as any of the following: (3-30-07)

a. The claimant has a contract, either written or oral; (3-30-07)

b. The claimant offered to work and the employer expressed an interest in hiring the player for the next season (or similar period); or (3-30-07)

c. The claimant expresses a readiness and willingness or intent to participate in the sport the following season. Reasonable assurance exists if the claimant asserts he or she intends to pursue employment as a professional athlete the next season despite not having a specific employer to return to or a formal offer of employment. (3-30-07)

03. Substantially All Services. For the purposes of Section 460, an individual shall be deemed to have performed “substantially all services” in sports, athletic events, training, or preparing to so participate if ninety percent (90%) or more of the base period wages were based on such services. (3-30-07)

461. -- 474. (RESERVED).

475. REFUSAL OF WORK/FAILURE TO APPLY.

Ref. Sec. 72-1366(6), (7), Idaho Code. (3-19-99)

01. Citizenship or Residency Requirements. An employer’s restrictions on citizenship or residency shall be deemed good cause for a claimant’s failure to apply for available work if he does not meet the requirements. (3-19-99)

02. Claimant Conduct. A claimant who, by his conduct, causes an employer to withdraw an offer of suitable work or terminate the offer after the claimant has accepted it shall be ineligible. (3-19-99)

03. Claimant Responsibility. A claimant has the responsibility to apply for and accept suitable work. (3-19-99)

04. Conscientious Objection. A claimant may refuse employment that requires him to work on his Sabbath if his religious convictions do not permit him to work on that day. (3-19-99)

05. Employer Requirements. Claimants are expected to comply with reasonable, lawful requirements that are typical of certain occupations, such as a requirement that a worker be bonded. Unreasonable requirements by employers shall not be used as a basis to deny benefits. However, a claimant must have good cause to refuse or fail to meet an employer’s reasonable, lawful employment requirements to be eligible for benefits. (3-19-99)

06. Failure to Report. A claimant who fails to report to a local office when so directed, fails to follow explicit instructions for applying for suitable, available work, or fails to report to work after accepting employment, without good cause, shall be ineligible. Ref. Sec. 72-1366(2), (6), Idaho Code. (3-19-99)

07. Failure to Return to Work After Layoff. A claimant who has been laid off, but fails to return to work on the date specified by the employer at the time of layoff or fails to respond to a callback after a layoff, shall be considered to have refused an offer of work if the ongoing employment relationship is severed as a result. Whether the work was suitable and whether there was good cause for the refusal will be decided on the merits of the case. If the claimant declines work with the employer but the ongoing employment relationship is not severed as a result, the claimant’s availability for work will be examined, but the claimant will not be considered to have refused an offer of work for the purposes of Sections 72-1366(6) or (21)(a)(ii)(A), Idaho Code. (5-3-03)

08. Government Requirements. A claimant who cannot meet government requirements (such as obtaining a civil service rating) within a reasonable period of time shall have good cause for refusing that opportunity to work. (3-19-99)

09. License or Permits. A claimant must provide or be capable of obtaining a license or permit if required by law for performance of the work. (3-19-99)

10. Moral Objections. A claimant shall not be ineligible for failing to apply for or accept employment if the claimant has reasonable, serious objections to the work or the workplace on moral or ethical grounds.(3-19-99)

11. Offer of Work. A claimant whose unemployment is due to his failure without good cause to accept available, suitable work shall be ineligible. The job offer must have been genuine and known to the claimant. (3-19-99)

12. Part-Time Work. A claimant must be available for and willing to accept suitable part-time work in the absence of suitable full-time work. (3-19-99)

13. Personal Circumstances. To have good cause to refuse to apply for or accept available, suitable work because of personal circumstances, a claimant must show that his circumstances were so compelling that a reasonably prudent individual would have acted in the same manner under the same circumstances. (3-19-99)

14. Prospect of More Suitable Work. A claimant shall not be ineligible for failing to accept employment if he has excellent prospects for more suitable work with his former employer or in his regular occupation. (3-19-99)

15. Suitable Work. Every claimant has the right to restrict his availability to suitable work. (3-19-99)

16. Travel Distance. A claimant shall not be ineligible if the travel distance to available work is excessive or unreasonable. A claimant shall be ineligible if he fails to apply for and accept suitable work within a commuting area similar to other workers in his area and occupation. (3-19-99)

17. Working Conditions. Employment shall be considered suitable if the working conditions are as favorable as those prevailing for similar work in the same locality. (3-19-99)

476. -- 499. (RESERVED).

500. REISSUING BENEFIT PAYMENTS.

Whenever a benefit payment is lost, stolen, destroyed, or forged, the claimant shall be issued a new benefit payment upon his proper presentation of the facts and submission of an affidavit, in a form prescribed by the Department, for the issuance of a new benefit payment. Ref. Section 72-1368(1), Idaho Code. (7-1-10)T

01. Affidavit for Issuance of New Benefit Payment. A claimant’s affidavit filed for the issuance of a new benefit payment must be signed before a notary public or an authorized representative of the Department. (7-1-10)T

02. Reissuance of Stolen Benefit Payments. If a claimant knows who took a benefit payment, he must provide evidence that he has taken all reasonably available legal steps and been unsuccessful in recovering the benefit payment before the Department will consider reissuing the benefit payment. (7-1-10)T

501. -- 524. (RESERVED).

525. REPORTABLE INCOME.

Ref. Sections 72-1312, 72-1328, Idaho Code. (3-19-99)

01. Back Pay or Disputed Wages. Amounts received as a result of labor relations awards or judgments for back pay, or for disputed wages, constitute wages for the weeks in which the claimant would have earned them, or are assignable to the weeks stipulated in the award or judgment. If the claimant received waiting week credit for a week in which the award or judgment is reported or assigned, the waiting week will be denied if the amount of the award or judgment for the week renders the claimant ineligible for such credit. If the claimant received benefits for the weeks in which the award or judgment is reported or assigned, such benefits are overpaid to the extent that the weekly amount of the award or judgment affects the claimant’s eligibility. (3-19-99)

02. Disability/Injury Compensation. Injury or disability compensation payments are not considered wages and are not reportable income for unemployment insurance purposes. (3-19-99)

03. Disability Retirement Payments. Retirement payments as a result of disability shall be treated the same as other types of retirement payments. Ref. Section 72-1312(4), Idaho Code. (3-19-99)

04. Gratuities or Tips. Gratuities or tips must be reported by a claimant for the week in which each gratuity or tip is earned. (3-19-99)

05. Holiday Pay. Holiday pay must be reported as though earned in the week in which the holiday occurs. (4-6-05)

06. Non-Periodic Remuneration. All non-periodic remuneration such as one-time severance pay, profit sharing, and bonus pay is reportable for the week in which paid. (3-19-99)

07. Penalty or Damage Awards. Amounts awarded to a claimant as a penalty or damages against an employer, other than for lost wages, do not constitute wages. (3-19-99)

08. Pension, Retirement, or Annuity Payments. The pension deduction provision of Section 72-1312(4), Idaho Code, only applies if the pension, retirement pay, annuity, or other similar periodic payment is made under a plan maintained or contributed to by a base period employer. The dollar amount of the weekly pension shall be deducted from the claimant’s weekly benefit amount unless the claimant has made contributions toward the pension. If the claimant has made contributions toward the pension plan, the pension offset shall be reduced one hundred percent (100%), and no deduction for the pension shall be made from the claimant’s weekly benefit amount. Ref. Section 72-1312(4), Idaho Code. (3-19-99)

a. Pension Contributions. The burden shall be on the claimant to establish by substantial, competent evidence that he has made contributions toward the pension, retirement pay, annuity or other similar payment plan. (3-19-99)

b. Pension Payment Changes. Any change in the amount of the pension, retirement, or annuity payments which affects the deduction from the claimant’s weekly benefit amount shall be applied in the first full week after the effective date of the change. (3-19-99)

09. Relief Work or Public Assistance. (3-19-99)

a. Remuneration received for relief work or public service work will be considered wages on the same basis as any other employment. (3-19-99)

b. Eligibility When Public Assistance Received. A person receiving public assistance shall be eligible for benefits if no work is involved and the claimant is otherwise eligible. (3-19-99)

10. Self-Employment Earnings. When reporting earnings, a claimant must report gross earnings from self-employment unless the claimant can prove that certain expenditures, which are not commonly associated with working for wages, were necessary in order to accomplish the work. Such expenditures may include, but are not limited to, buying products wholesale for resale and renting equipment to accomplish a task. Expenditures which are not deductible include, but are not limited to, transportation costs, uniforms, and depreciation of equipment. (3-19-99)

11. Severance Pay. An equal portion of a periodic severance payment must be reported in each week of the period covered by the payment. However, severance pay received in a lump sum payment at the time of severance of the employment relationship must be reported when paid. (3-19-99)

12. Vacation Pay. Vacation pay allocable to a certain period of time in accordance with an employment agreement must be reported in the week to which it is allocable. However, vacation pay received in a lump-sum payment at the time of severance of the employment relationship must be reported when paid. (3-19-99)

13. Verification of Earnings on Claim Reports. The Department may verify the earnings and/or reasons for separation reported by claimants on claim reports filed for benefit payments. Ref. Section 72-1368(1), Idaho Code. (3-19-99)

14. Wages for Contract Services. A person who is bound by a contract which does not prevent him from accepting other employment but who receives pay for a period of not working, is required to report the contract payments as earnings in equal portions in each week of the period covered by the contract. This rule does not apply to employees of educational institutions. (3-19-99)

15. Wages for Services Performed Prior to Separation. Wages for services performed prior to a claimant’s separation are reportable for the week in which earned. (3-19-99)

16. Temporary Disability Benefits. For any week with respect to which a claimant is receiving or has received temporary disability benefits under a worker’s compensation law of any state or under a similar law of the United States, such payments shall be reported in an amount attributable to such week. If a claimant receives an award of temporary disability benefits which is attributable to any week in which the claimant had already received unemployment insurance benefits, the unemployment insurance benefits are overpaid to the extent the weekly amount of temporary disability benefits affects the claimant’s eligibility for unemployment benefits. (7-1-10)T

526. -- 549. (RESERVED).

550. REPORTING REQUIREMENTS.

Each claimant shall report weekly or biweekly for benefits as directed. When filing claim reports, a claimant shall use the reporting method assigned by the Department. Failure to file timely reports shall result in ineligibility for benefits for the week(s) claimed. Ref. Sec. 72-1366(1), Idaho Code. (4-2-08)

01. In-Person Reports. A claimant reporting in person must hand the report to an authorized employee of the local office or place it in a receptacle identified for that purpose. The Department will not accept reports deposited under or through the doors of the office. Reports filed in person at a local office shall be considered timely when filed within nine (9) calendar days immediately following the week(s) being claimed, except if the ninth day is a holiday, the reporting period shall be extended to include the following working day. (3-19-99)

02. Mailed Reports. Reports that are mailed shall be considered timely when the envelope containing the report is postmarked within nine (9) calendar days immediately following the week(s) being claimed, except if the ninth day is a holiday, the report period shall be extended to include the following working day. (3-19-99)

03. Telephone/Internet Reports. Reports filed by telephone to the Idaho Tel A Claim system or via the internet must be made between 12:01 A.M. Mountain Time of the Sunday following the week being claimed and midnight Mountain Time of the Saturday following the week being claimed. (3-20-04)

04. When Report Missing. If a claimant establishes, by credible and corroborated evidence, that a missing report was personally delivered to a local office or mailed within the filing period, a replacement report shall be considered timely. (3-19-99)

551. -- 574. (RESERVED).

575. SEEKING WORK.

Ref. Sec. 72-1366(4), (6), Idaho Code. (3-19-99)

01. Attitude and Behavior. A claimant’s attitude and behavior must be conducive to a positive reaction by employers to his job search. (3-19-99)

02. Effort to Secure Employment. A claimant will be expected to do what is normally done by unemployed persons that are seeking work. (3-19-99)

03. Employer's Hiring Practices. An employer’s reluctance to hire a claimant because of his appearance or physical condition is not a determining factor in ruling on the claimant’s eligibility. (3-19-99)

04. Job Attachment Classifications. For the purpose of administering the work search requirements of Section 72-1366(4) and (6), Idaho Code, claimants will be classified according to their attachment to an employer or industry, as follows: (3-19-99)

a. Code R-Recall, U-Union or X-Both. Claimants who have a firm attachment to an employer, industry or union, or who are temporarily or seasonally unemployed, and expect to return to their former jobs or employers in a reasonable length of time. (3-19-99)

b. Code B. Claimants who possess marketable skills in an occupation, but have no immediate prospects for reemployment, and whose employment expectations (i.e., wages, hours, etc.) are realistic in relation to the normal labor market supply and demand in their areas of availability. (3-19-99)

c. Code C. Claimants who have no marketable skills or whose skills have become obsolete and who are unable to return to their former occupations, or who have a special need for employment-related services. (3-19-99)

d. Code D. Claimants who are assigned to a training course under the provisions of Section 72- 1366(8), Idaho Code. (3-19-99)

05. Jobs Availability. A claimant will not be required to make useless employer contacts if there are no jobs available in the area due to seasonal factors. (3-19-99)

06. No Employment Prospects. A claimant shall apply for and accept a lower or beginning pay rate for employment if he has no prospects for a better paying job in the locality. (3-19-99)

07. Registering and Reporting on Work-Seeking Activity. A claimant must register for work and report as required to be eligible for benefits. Ref. Sec. 72-1366(1), (2), Idaho Code. (4-11-06)

08. Seasonal Availability. A claimant who is regularly employed on a seasonal basis shall be available for other types of work in the off-season to be eligible for benefits. (3-19-99)

09. Work-Seeking Requirement Categories. Claimants shall seek work in accordance with the following categories of work-seeking activity, as instructed by a Department representative or as notified by the Department via electronic claims messaging. A claimant must meet the requirements of the code to which the claimant is assigned. A claimant’s category of work-seeking activity will be determined and modified based on the claimant’s prevailing local labor market conditions and/or the average county unemployment rates. Claimants that have not registered for work when filing their claims and that are required to secure employment must register with the local office within two (2) weeks of filing an initial claim for benefits. Failure to comply with work-seeking requirements may result in a denial of benefits. (4-11-06)

a. Code O claimants must: (3-15-02)

i. Maintain regular contact with their employer(s) or union. Code O claimants may also be required to engage in one (1) or more of the following activities to increase their prospects of returning to work or securing employment: (3-15-02)

ii. Make local inquiries; (3-19-99)

iii. Maintain contact with the local office; (4-11-06)

iv. Check “help-wanted” ads in newspapers or trade publications; (3-15-02)

v. Attend a Job Search Workshop; or (3-15-02)

vi. Engage in other work search activities such as resume preparation or labor market research, as prescribed by a Department representative. (4-11-06)

b. Code 1 claimants will be required to engage in one (1) or more of the following activities to increase their prospects of securing employment: (3-15-02)

i. Make at least one (1) employer contact each week in the manner prescribed by the local office; (4-11-06)

ii. Attend a Job Search Workshop; (3-15-02)

iii. Expand work search efforts to surrounding areas or states; (3-15-02)

iv. Send resumes to firms/businesses that hire people with their skills; (3-15-02)

v. Enroll in and attend a specific training program to meet the requirements of the claimant’s employment plan; or (3-15-02)

vi. Engage in other work search activities such as resume preparation or labor market research, as prescribed by a Department representative. (4-11-06)

c. Code 2 claimants will be required to engage in one (1) or more of the following activities to increase their prospects of securing employment: (3-15-02)

i. Make at least two (2) employer contacts per week in the manner prescribed by the local office; (4-11-06)

ii. Attend a Job Search Workshop; (3-15-02)

iii. Expand work search efforts to surrounding areas or states; (3-15-02)

iv. Send resumes to firms/businesses that hire people with their skills; (3-15-02)

v. Enroll in and attend a specific training program to meet the requirements of the claimant’s employment plan; or (3-15-02)

vi. Engage in other work search activities such as resume preparation or labor market research, as prescribed by a Department representative. (4-11-06)

d. Code 3 claimants will be required to engage in one (1) or more of the following activities to increase their prospects of securing employment: (3-15-02)

i. Make at least three (3) employer contacts per week in the manner prescribed by the local office; (4-11-06)

ii. Attend a Job Search Workshop; (3-15-02)

iii. Expand work search efforts to surrounding areas or states; (3-15-02)

iv. Send resumes to firms/businesses that hire people with their skills; (3-15-02)

v. Enroll in and attend a specific training program to meet the requirements of the claimant’s employment plan; or (3-15-02)

vi. Engage in other work search activities such as resume preparation or labor market research, as prescribed by a Department representative. (4-11-06)

576. -- 599. (RESERVED).

600. SELF-EMPLOYMENT.

A claimant shall not be eligible when his self-employment is of such size and nature that the operation of it is his principal duty and working for an employer is merely incidental. Ref. Sec. 72-1366(13), Idaho Code. (3-19-99)

01. Occupational Conflicts. Agricultural activities, commercial enterprises, family enterprises, and commission sales work are examples of self-employment which may render a claimant ineligible unless he can show he is seeking employment and is available for suitable work. (3-19-99)

02. Potential Employability. A claimant would be eligible if his self-employment in no way interferes with his potential employability and work schedule. (3-19-99)

601. -- 624. (RESERVED).

625. SEXUAL HARASSMENT.

For purposes of Section 72-1366(5), Idaho Code, when a party asserts that sexual harassment was a reason for a claimant’s separation from employment, “sexual harassment” is defined as unwelcome sexual advances, requests for sexual favors, or other verbal or physical conduct of a sexual nature when: (3-19-99)

01. Condition of Employment. Submission to such conduct was made either explicitly or implicitly a term or condition of an individual’s employment. (3-19-99)

02. Employment Decisions. Submission to or rejection of such conduct by an individual was used as the basis for employment decisions affecting such individual. (3-19-99)

03. Interference with Performance/Work Environment. Such conduct had the purpose or effect of unreasonably interfering with an individual’s work performance or creating an intimidating, hostile, or offensive working environment. (3-19-99)

626. -- 649. (RESERVED).

650. SIGNATURES OF ILLITERATES AND WITNESSES.

If a claimant is unable to write his name, he shall instead use the mark (X). The mark must be witnessed by a Department representative or an individual who shall enter, immediately after the mark (X), the words “His Mark.” Next, the name of the claimant shall be printed, followed by the signature of the Department representative or the individual who witnessed the mark. Ref. Sec. 72-1366 (1), Idaho Code. (3-19-99)

651. -- 674. (RESERVED).

675. TOTAL TEMPORARY DISABILITY ALTERNATE BASE PERIOD (TTD).

The alternate base period provision shall apply only if the claimant cannot establish monetary eligibility by using the regular base period consisting of the first four (4) of the last five (5) completed calendar quarters immediately preceding the beginning of a benefit year. Ref. Sec. 72-1306(2), Idaho Code. (3-19-99)

676. -- 999. (RESERVED).

Chapter 35

09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES

000. LEGAL AUTHORITY.

These rules are promulgated under the legal authority of Section 67-4702, Idaho Code. (4-11-06)

001. TITLE AND SCOPE.

01. Title. These rules shall be cited as IDAPA 09.01.35, “Unemployment Insurance Tax Administration Rules.” (4-11-06)

02. Scope. These rules govern Department procedures and the rights and duties of employers under the Unemployment Insurance Program. (3-19-99)

002. WRITTEN INTERPRETATIONS.

Explanations for rule changes are available for public inspection at the Idaho Department of Labor, 317 W. Main Street, Boise, Idaho, 83735. Brochures explaining various provisions of Idaho’s Employment Security Law are also available at the above address. (4-11-06)

003. ADMINISTRATIVE APPEALS.

Appeals shall be governed by the provisions of Sections 72-1361 and 72-1368, Idaho Code and IDAPA 09.01.06, “Rules of the Appeals Bureau.” (3-19-99)

004. INCORPORATION BY REFERENCE.

There are no documents that have been incorporated by reference into this rule. (5-8-09)

005. OFFICE - OFFICE HOURS - MAILING ADDRESS AND STREET ADDRESS.

The principle place of business of the Department of Labor is in Boise, Idaho. (5-8-09)

01. Street Address and Hours. The office is located at, 317 W. Main St., Boise, Idaho 83735, and is open from 8:00 a.m. to 5:00 p.m., except Saturday, Sunday and legal holidays. (5-8-09)

02. Mailing Address. The mailing address is: Department of Labor, 317 W. Main St., Boise, Idaho, 83735. (5-8-09)

03. Telephone. The telephone of the office is (208) 332-3570. The facsimile number of the office is (208) 334-6455. (5-8-09)

006. PUBLIC RECORDS ACT COMPLIANCE.

The rules contained herein have been promulgated according to the provisions of Title 67, Chapter 52, Idaho Code, and are public records. (5-8-09)

007. -- 010. (RESERVED).

011. GENERAL PROVISIONS.

The following Unemployment Insurance Tax Administration Rules are adopted pursuant to Section 67-4702, Idaho Code. (4-11-06)

01. Quarterly Reporting. Subject employers shall report all wages paid for services in covered employment each calendar quarter. In the event a subject employer does not pay wages during a calendar quarter, the employer shall file a quarterly report indicating that no wages were paid. Ref. Section 72-1337, Idaho Code. (3-22-07)

02. Contribution Due Date. Contributions are due on or before the last day of the month following the calendar quarter except if the last day of the month falls on a weekend or holiday, in which case the next workday is the due date. Ref. Section 72-1349, Idaho Code. (3-19-99)

03. Penalties and Interest on Bankruptcy. Penalty and/or interest shall not be assessed on amounts covered in the Department’s Proof of Claim with the Bankruptcy Court for the period after the filing date of the Bankruptcy Petition and ending with the conclusion of bankruptcy proceedings and distribution of assets. Post petition penalty and interest shall be compromised, provided the amount due is paid in full by a date established after the termination of the bankruptcy proceedings. Ref. Section 72-1356, Idaho Code. (3-19-99)

04. Lien Interest. Lien interest on a delinquent account shall be assessed against the remaining unpaid balance computed from the day following the recording of a tax lien, at a rate established by law. (See Section 056). Ref. Section 72-1360, Idaho Code. (3-19-99)

05. Penalty and Interest During Controversy. Penalty and/or interest shall be compromised for periods when a valid controversy exists if amounts determined to be due are paid in full by a date established at the conclusion of the issue. Ref. Sections 72-1354 and 72-1360, Idaho Code. (3-19-99)

06. Confidential Information. Information obtained from an employer shall be held as confidential and shall not be released without the consent of the employer except as provided in IDAPA 09.01.08, “Rules on Disclosure of Information,” Section 011 or when disclosure is necessary for collection of any amount due under the employment security law, or as otherwise provided by law or these rules. Ref. Sections 9-340 and 72-1342, Idaho Code. (3-19-99)

07. Filing of an Employer Appeal. (3-30-01)

a. An appeal shall be in writing, signed by an interested party or representative, and shall contain words that, by fair interpretation, request the appeal process for a specific determination or redetermination of the Department. The appeal may be filed by delivering it, or faxing it, to any Idaho Labor local office or to the UI Compliance Bureau of the Idaho Department of Labor, 317 W. Main Street, Boise, Idaho 83735. The date of personal delivery shall be noted on the appeal and shall be deemed the date of filing. A faxed appeal that is received by an Idaho Department of Labor local office or the UI Compliance Bureau by 5 p.m. (as of the time zone of the office receiving the appeal) on a business day shall be deemed filed on that date. A faxed appeal that is received by an Idaho Department of Labor local office or the UI Compliance Bureau on a weekend or holiday or after 5 p.m. on a business day shall be deemed filed on the next business day. An appeal may also be filed by mailing it to any Idaho Department of Labor local office or to the UI Compliance Bureau, Idaho Department of Labor, 317 W. Main Street, Boise, Idaho 83735. If mailed, the appeal shall be deemed to be filed on the date of mailing as determined by the postmark on the request. Ref. Section 72-1361, Idaho Code. (7-1-10)T

b. An appeal should be accompanied by a specific statement, information or evidence which provides an explanation as to why the original determination is erroneous. (3-30-01)

c. In cases where a determination of amounts due is made by the Department pursuant to Section 72-1358, Idaho Code, the reports shall replace the determination and will be used to establish the employer’s liability if (i) the employer files reports for the periods covered by the determination before the determination becomes final, and (ii) the Department determines that the reports are accurate and complete. If the Department determines the reports are not accurate or complete, the reports shall be treated as an appeal of the determination. (3-30-01)

08. Determinations. Determinations shall be in writing, signed by an authorized representative of the director, and shall contain provisions which advise the interested parties of their right to appeal the determination within fourteen (14) days from the date of mailing, or the date of electronic transmission to an electronic-mail address approved by the Department, of the determination in accordance with Sections 72-1361 and -1368(5), Idaho Code. (7-1-10)T

09. Determination of Payment Date. Each amount shall be deemed to have been paid on the date that the Department receives payment thereof in cash or by check or other order for the payment of money honored by the drawer on presentment; provided, that if sent through the mail, it shall be deemed to have been paid as of the date mailed as determined by the postmark on the envelope containing same, or the date of the check in lieu of a postmark. Provided further, that in the case of payments received by means of garnishment, execution, or levy, the amount received shall be deemed to have been paid as of the date that the order of garnishment, execution, or levy is served. Ref. Section 72-1349, Idaho Code. (3-19-99)

10. Release of Lien upon Payment in Full. An amount secured by a lien shall be deemed to be satisfied when payment in full is received by the Department in the form of cash, money order, or other certified funds, or proof presented that a check or other negotiable instrument has been honored by its drawer upon presentment. Ref. Section 45-1908, Idaho Code. (3-19-99)

11. Contribution Reports. Each contribution shall be accompanied by an employer’s contribution report in a form or medium prescribed and furnished or approved for such purpose, giving such information as may be required, including number of individuals employed and wages paid or payable to each, which must be signed or furnished by the covered employer or, on their behalf by someone having personal knowledge of the facts therein stated, and who has been authorized by the covered employer to submit the information. Ref. Section 72-1349, Idaho Code. (4-11-06)

a. Common paymaster arrangements as referenced by Internal Revenue Code Section 3306 are prohibited for Idaho unemployment insurance purposes. Each covered employer shall complete and submit an Idaho business registration form and the Department will assign to the covered employer a unique unemployment insurance account number. The covered employer must file quarterly reports under its assigned unemployment insurance account number. The workers of one (1) covered employer may not be reported using the assigned unemployment insurance account number of a different covered employer or related entity. Ref. Sections 72-1325 and 72-1315, Idaho Code. (3-22-07)

012. -- 039. (RESERVED).

040. COMPROMISE OF PENALTY AND CIVIL PENALTY.

Pursuant to Section 72-1354, Idaho Code, the Director or his authorized representative may, for good cause shown, compromise the amount of penalties owed on an employer account. An employer shall submit a request in writing for compromise of penalties, setting forth the reason(s) for the delinquency, and attaching any available evidence supporting the request. (4-11-06)

01. Good Cause. An employer has good cause for the failure to timely pay contributions or for compromise of civil penalties when, in the opinion of the Director or his authorized representative, the employer has established that one (1) of the following criteria has been met: (4-11-06)

a. The reason for the delinquency was beyond the reasonable control of the employer. Examples of circumstances that are beyond the reasonable control of the employer include, but are not limited to, the following: (3-19-99)

i. Departmental error, including but not limited to providing incorrect information to the employer or not furnishing proper forms in sufficient time to permit timely payment of contributions; (3-19-99)

ii. Death or serious illness or injury of the employer or the employer’s accountant or members of their immediate families; (3-19-99)

iii. Destruction by fire or other casualty of the employer’s place of business or business records; or (3-19-99)

iv. Postal service delays. (3-19-99)

b. The delinquency was due to circumstances for which the imposition of penalties would be inequitable. (3-19-99)

c. Good cause is also established in the case of an employer who has never received a status determination, who has never paid any contributions to the director, who voluntarily approaches the Department to inquire as to whether workers are engaged in covered employment, and the failure to pay contributions was due to the employer’s good faith belief that the employer was not a covered employer pursuant to the provisions of Idaho Employment Security Law. Ref. Sec. 72-1354, Idaho Code. (7-1-05)

041. -- 050. (RESERVED).

051. ROUNDING WAGES REPORTED ON CONTRIBUTION REPORT TO NEXT LOWER DOLLAR AMOUNT.

The total wages and taxable wages shown on the contribution report which are to be used in computing contributions due shall be reduced to the next lower dollar amount. Ref. Sec. 72-1349, Idaho Code. (3-19-99)

052. -- 055. (RESERVED).

056. APPLICATION OF PAYMENTS ON DELINQUENT ACCOUNTS.

Whenever and if a delinquency exists in the account of an employer, and payment in an amount less than the total delinquency is submitted to the Department upon said account, the Department shall, unless other arrangements have been made and approved by the Department, apply payment as follows: (3-19-99)

01. First Application. First, credit such payment in satisfaction of interest due for the calendar quarter or period most delinquent in point of time; (3-19-99)

02. Second Application. Next, credit the remainder of such payment in satisfaction of penalty due for such calendar quarter or period most delinquent in point of time; (3-19-99)

03. Third Application. Next, credit the remainder of such payment in satisfaction of contributions due for the calendar quarter or period most delinquent in point of time; (3-19-99)

04. Subsequent Applications. Such applications shall be applied in a like manner for each remaining delinquent quarter. Any remaining credit shall be applied to interest on civil penalties then to civil penalty due until the amount of payment is exhausted. Ref. Sec. 72-1354, Idaho Code. (4-11-06)

057. -- 060. (RESERVED).

061. DEFINITIONS.

The definitions listed in IDAPA 09.01.35, “Unemployment Insurance Tax Administration Rules,” Section 011, and the following are applicable to the UI Compliance Bureau. (3-22-07)

01. Tolerance Amount. A tolerance of four dollars and ninety-nine cents ($4.99) is established in connection with collection of amounts due; and under normal circumstances, no delinquency or credit will be issued or carried on the books of accounts for this amount or less. Ref. Sec. 72-1349, Idaho Code. (3-19-99)

02. Wages. The term “wages” includes all remuneration from whatever source, paid or given in exchange for services performed or to be performed, including the cash value of remuneration in any medium other than cash. “Wages” in covered employment, and subject to unemployment insurance reporting, include, but are not limited to: (3-19-99)

a. Commissions, bonuses, draws, distributions, dividends and any other forms or types of payments made by corporations or other similar entities if paid in exchange for services; (4-5-00)

b. Bonuses, prizes, and gifts given to an employee in recognition of services, sales, or production; (3-19-99)

c. Commissions for past services in covered employment; (3-19-99)

d. Remuneration paid to corporate officers which is paid in exchange for services performed or to be performed for or on behalf of the corporation; (4-5-00)

e. Salary advances against commissions; (3-19-99)

f. All forms of profit sharing for services rendered unless specifically exempt under Section 72-1328, Idaho Code; (3-19-99)

g. Excess travel or employer business allowances over actual expense, or over the federal allowance per diem rate for the area of travel, unless returned to the employer; (3-19-99)

h. Vacation or “idle-time” pay, no matter when paid; (3-19-99)

i. Personal expense reimbursement, not gifts, i.e., clothing, family expenses, rent. (3-19-99)

j. The director or his authorized representative shall determine the fair market value of any other remuneration, regardless of its classification, form, or label, which is paid to a worker in exchange for services. In making such determination, consideration will be given to the prevailing wage for similar services. Ref. Sec. 72- 1328, Idaho Code. (3-19-99)

k. Noncash payments for farm work, if such payments would be classified as wages for federal tax purposes. Ref. Sec. 72-1328, Idaho Code. (3-15-02)

03. Exclusions From Wages. The term “wages” described in Section 72-1328, Idaho Code, does not include the following: (3-19-99)

a. Prizes or gifts for special occasions which are expressions of good will; (3-19-99)

b. Bonuses paid for signing a contract; (3-19-99)

c. Fees paid to participate periodically in meetings of boards of directors unless exceedingly high; i.e., amounts comparable to other employers in the same industry, of relatively the same size; (3-19-99)

d. Drawings or advances by partners of a partnership, or by members of a limited liability company treated for federal tax purposes as a partnership or sole proprietorship; (4-5-00)

e. Rental charge for personal equipment provided by the employee on the job: if (3-19-99)

i. There is a rental agreement; and (3-19-99)

ii. The worker has received a reasonable wage for services performed; and (3-19-99)

iii. The fees are held separately on the employer’s records. (3-19-99)

f. Stock or membership interests issued for purposes other than services performed or to be performed; (3-19-99)

g. Reimbursement for actual employee expense, or business allowance arrangements with employees that requires them: (3-19-99)

i. To have paid or incurred reasonable job related expenses while performing services as employees; and (3-19-99)

ii. To account adequately to the employer for these expenses; and (3-19-99)

iii. To return any excess reimbursement or allowance. (3-19-99)

h. Payments for employee travel expenses, provided: (3-19-99)

i. Payments are job related expenses while performing services; and (3-19-99)

ii. Payments do not exceed actual expenses or the federal allowance per diem rate for the area of travel; and (3-19-99)

iii. Records for days of travel pertaining to per diem payments are verifiable. (3-19-99)

i. Employee fringe benefits as set forth in Section 132 of the Internal Revenue Code, which are excluded from an employee’s gross income and which are not subject to federal unemployment taxes. (3-19-99)

j. Noncash payment to farmworkers. Noncash payments for farm work will be excluded from wages if they are “de minimis” in relation to the amount of cash wages paid to the farmworkers, or are not intended to be treated as the cash equivalent of wages, or as the cash payment of wages. Ref. Sec. 72-1328, Idaho Code. (3-15-02)

04. Treatment of Limited Liability Companies. For purposes of state unemployment tax coverage, a limited liability company will have the same status as it may have elected for federal tax purposes, or as that status may be determined or required by the federal government, subject to the provisions of Subsections 061.02 and 061.03. (4-5-00)

05. Domestic Employment. Domestic employment is defined as work performed in the operation or maintenance of a private home, local college club, or local chapter of a college fraternity or sorority, as distinguished from services as an employee in pursuit of an employer’s trade, occupation, profession, enterprise, or vocation. In general, domestic employment “in the operation or maintenance of a private home, local college club, or local chapter of a college fraternity or sorority” includes, but is not limited to, services rendered by: (3-15-02)

a. Cooks; (3-15-02)

b. Waiters; (3-15-02)

c. Butlers; (3-15-02)

d. Maids; (3-15-02)

e. Janitors; (3-15-02)

f. Laundresses; (3-15-02)

g. Furnacemen; (3-15-02)

h. Handymen; (3-15-02)

i. Gardeners; (3-15-02)

j. Housekeepers; (3-15-02)

k. Housemothers; and (3-15-02)

l. In-home caregivers. Ref. Sec. 72-1315, Idaho Code. (3-15-02)

06. Casual Labor. Services performed by an individual not in the course of the employer's trade or business who earns less than fifty dollars ($50) per calendar quarter per service provided and is not regularly employed by that employer to perform such service, are exempt from unemployment insurance coverage. Ref. Sec. 72-1316A(19), Idaho Code. Domestic employment exempt as casual labor may not be exempt if the employer is covered for such service under Section 72-1315(8), Idaho Code. The term, “services not in the course of the employer's trade or business,” refers to services that do not promote or advance the trade or business of the employer. The casual labor exemption found under Section 72-1316A(19), Idaho Code, does not apply to services performed for corporations because all services performed for a corporation are considered to be in the course of the trade or business of the corporation. (4-11-06)

07. Willfully. When applied to the intent with which an act is done or omitted, willfully implies simply a purpose or willingness to commit the act or make the omission referred to. It does not require any intent to violate law, in the sense of having an evil or corrupt motive or intent. It is more nearly synonymous with “intentionally,” “designedly,” “without lawful excuse,” and therefore not accidental. Ref. Sec. 72-1372, Idaho Code. (3-22-07)

062. SUBSTANCE VS. FORM.

In recognizing covered employers, covered employment and in classifying wages, the Department shall examine both the substance and the form of the arrangement, contract, transaction or event, but more consideration shall be given to the substance of the arrangement, contract, transaction or event than to the form. If it is determined that true economic substance is lacking or the operations, accounting practices and records do not reflect the purported form or legal status, the Department shall, regardless of the form, determine proper coverage or classification. (3-15-02)

063. -- 080. (RESERVED).

081. EMPLOYER RECORDS.

Each person hiring one (1) or more individuals, whether or not such employment is sufficient to create the status of a covered employer, shall establish and maintain records to show the information hereinafter indicated. Such records shall be kept for a period of five (5) years after the calendar year in which the remuneration was due. Ref. Section 72-1337, Idaho Code. (7-1-10)T

01. Required Information. Such records shall show with respect to each employee unless the Department has ruled that the services do not constitute covered employment: (4-11-06)

a. Full name and home address of worker; (3-19-99)

b. Social Security account number; (3-19-99)

c. The place of work within this State; (4-11-06)

d. Date on which employee was hired, rehired, or returned to work after temporary or partial layoff; (3-19-99)

e. Date employment was terminated; whether the termination occurred by voluntary action of the individual and the reason given, or by discharge or death, and the reason for discharge; (3-19-99)

f. Wages paid for employment in each pay period and total wages for all pay periods ending in each quarter of the year, showing separately: (3-19-99)

i. Money wages; (3-19-99)

ii. The cash value of other remuneration; and (3-19-99)

iii. The amount of all bonuses or special commissions. (3-19-99)

02. Special Remuneration. Any special remuneration paid for services performed in more than one quarter (1/4) of the year, such as annual commissions or bonuses, gifts and prizes, showing separately: (3-19-99)

a. Money payments; and (3-19-99)

b. The cash value of other remuneration and the nature thereof. (3-19-99)

03. Travel or Employee Business Expenses. Amounts paid to employees as allowances or reimbursement for travel and employee business expenses and the amounts of such expenditures actually incurred and accounted for by them. (3-19-99)

04. Records to Be Made Available. The records to be made available to the director or his authorized representative, in accordance with the provisions of Section 72-1337, Idaho Code, shall include all of the business records, such as journals, ledgers, time books, minute books, or any other records or information which would tend to establish the existence of and/or amounts paid for services performed, whether or not in covered employment, and for information necessary to assist in or enable collection efforts or any other investigations conducted by the department. (4-11-06)

082. -- 095. (RESERVED).

096. EMPLOYER STATUS REPORT.

01. Status Report. Each employer shall report on such form or any online system as may be prescribed and furnished, such information as may be necessary to make an initial or subsequent determination of status under the Idaho Code. Said reports shall be signed by the employer, or on behalf of the employer by a duly authorized representative for such purpose. Ref. Sec. 72-1337, Idaho Code. (4-11-06)

02. Exceptions. The provisions of this Rule shall not apply to any employer for whom the services performed do not, by virtue of the provisions of Section 72-1316, Idaho Code, constitute covered employment, except that the director reserves the right, in his discretion, to require any such employer at any time to make the reports mentioned in Section 096 of this rule. Ref. Sec. 72-1337, Idaho Code. (3-19-99)

097. -- 105. (RESERVED).

106. CLAIMS OF EXEMPTION.

Any employer claiming that services performed for the employer or remuneration paid by the employer does not constitute covered employment or covered wages, as defined in Section 72-1316 and 72-1328, Idaho Code, shall make a report to the Department of Labor of all pertinent facts upon which said claim is based, which report shall be signed by the person making the claim, if he is the employer, or on behalf of the employer by an authorized representative. Ref. Sec. 72- 1337, Idaho Code. (4-11-06)

107. REMUNERATION PAID CONSTITUTES BOTH TAXABLE WAGES AND EXCLUDED AMOUNTS.

When remuneration paid includes payment for other than wages for services performed in covered employment, the employer’s records must account for wages and other remuneration separately. When this distribution is not shown on the records, the employee’s entire remuneration will be deemed to be wages. Ref. Sec. 72-1337, Idaho Code. (3-19-99)

108. -- 110. (RESERVED).

111. SERVICES PERFORMED PART IN COVERED EMPLOYMENT AND PART IN EXCLUDED EMPLOYMENT.

When wages paid cover services performed both in covered employment and excluded employment, the employer’s records must show the hours and wages for covered employment and also hours and wages for excluded employment. When this distribution is not shown on the records, the employee’s entire wage will be deemed to have been earned in covered employment. Ref. Sec. 72-1337, Idaho Code. (3-19-99)

112. DETERMINING STATUS OF WORKER.

01. Determining if Worker Is an Employee. In making a determination as to whether a worker is performing services in covered employment, it shall be determined whether the worker is an employee. To determine whether a worker is an employee, the following factors may be considered: (3-22-07)

a. The way in which the business entity represented its relationship with the worker prior to the investigation or litigation, including representations to the Internal Revenue Service; (3-19-99)

b. Statements made to the department; (3-19-99)

c. Method of payment to the worker, in particular whether federal, state, and FICA taxes are withheld from paychecks; and (3-19-99)

d. Whether life, health, or other benefits are provided to the worker at the business entity’s expense. (3-19-99)

02. Determining if Worker Is an Independent Contractor. If it cannot be determined that a worker is an employee pursuant to Subsection 112.01 above, then a determination shall be made whether the worker is an “independent contractor” pursuant to the terms of Section 72-1316(4), Idaho Code. For the purposes of that section and these rules, an independent contractor is a worker who meets the requirements of both Sections 72-1316(4)(a) and (b), Idaho Code. (3-19-99)

03. Proving Worker Is Free from Control or Direction in His Work. To meet the requirement of Section 72-1316(4)(a), Idaho Code, the alleged employer must prove that a worker has been and will continue to be free from control or direction in the performance of his work, both under his contract of service and in fact. The following factors may be considered in this determination: (3-22-07)

a. Whether the alleged employer has control over: (3-19-99)

i. The details of the work; (3-19-99)

ii. The manner, method or mode of doing the work; and (3-19-99)

iii. The means by which the work is to be accomplished, but without reference to having control over the results of the work. (3-19-99)

b. The freedom from direction and control must exist in theory (under a contract of service) and in fact; and (4-11-06)

c. The employer must demonstrate that it lacked a right to control the worker. (4-11-06)

04. Proving Worker Is Engaged in Independently Established Business. To meet the requirement of Section 72-1316(4)(b), Idaho Code, it must be proven that a worker is engaged in an independently established trade, occupation, profession or business. The following factors may be considered in this determination: (3-22-07)

a. Skills, qualifications, and training required for the job; (3-19-99)

b. Method of payment, benefits, and tax withholding; (3-19-99)

c. Right to negotiate agreements with other workers; (3-19-99)

d. Right to choose sales techniques or other business techniques; (3-19-99)

e. Right to determine hours; (3-19-99)

f. Existence of outside businesses or occupations; (3-19-99)

g. Special licensing or regulatory requirements for performance of work; (3-19-99)

h. Whether the work is part of the employer’s general business; (3-19-99)

i. The nature and extent of the work; (3-19-99)

j. The term and duration of the relationship; (3-19-99)

k. The control of the premises; (3-19-99)

l. Whether the worker has the authority to hire subordinates; (3-19-99)

m. Whether the worker owns or leases major items of equipment or incurs substantial unreimbursed expenses, provided, that in a case where a worker leases major items of equipment from the alleged employer: (3-19-99)

i. The terms of the lease; and (3-19-99)

ii. The actions of the parties pursuant to those terms must be commercially reasonable as measured by applicable industry standards. (3-19-99)

n. Whether either party would be liable to the other party upon peremptory or unilateral termination of the business relationship; and, (3-19-99)

o. Other factors which, viewed fairly in light of all the circumstances in a given case, may indicate the existence or lack of an independently established trade occupation, profession or business. (3-19-99)

05. Meeting Criteria for Covered Employment. A worker who meets one (1), but not both, of the tests in Subsections 112.03 and 112.04 above shall be found to perform services in covered employment. (3-19-99)

06. Evidence of Contractual Liability for Termination. For purposes of making a determination under Section 72-1316(4), Idaho Code, and this regulation, the party alleging that summary termination by either party would result in contractual liability must present some evidence upon which to base such allegation. Ref. Sec. 72-1316(4), Idaho Code. (3-19-99)

113. -- 130. (RESERVED).

131. FARM COMMODITY OWNERSHIP.

In determining if the farm operator-processor produced more than fifty percent (50%) of the commodities being processed, the following shall apply: (3-19-99)

01. Quantity. It will be determined on a quantity basis where the farm operator processes only one (1) commodity. (3-19-99)

02. Wages. It will be determined on the basis of the relationship between wages paid for processing commodities raised by the farm operator-processor and total wages paid for processing where the farm operator processes several commodities. Wages paid for processing each commodity will be determined. The proportionate share of such wages paid for processing that portion of the commodity raised by the farm operator-processor will be ascertained on the basis of the percentage of such commodity which was produced by the farm operator. This will be done for each commodity processed so as to ascertain total wages paid for processing commodities produced by the farm operator-processor. If such total is more than fifty percent (50%) of the total wages paid for processing all commodities, the activity will be exempt but if it is fifty percent (50%) or less, it will not be exempt. Ref. Sec. 72- 1304, Idaho Code. (3-19-99)

132. STATUS.

01. Status Information Required. To determine the taxable status of an employer, detailed information regarding the business activities of any person engaged in business in Idaho shall be submitted as required, including articles of incorporation, articles of organization, minutes of boards of directors, financial reports, partnership agreements, number of employees, wages paid, employment contracts, income tax records, and any other records or other information which may tend to establish such person’s status. Ref. Sec. 72-1337, Idaho Code. (3-19-99)

02. Notification to Liable Employers. Employers who are determined liable for contributions shall be notified by letter of their status as a covered employer. The employer’s appeals rights to the determination shall also be explained in the letter. Ref. Sec. 72-1353 and 72-1361, Idaho Code. (3-19-99)

03. Status Determination. A formal determination of status shall be prepared if an employer questions their liability. This status determination shall state the received facts and arrive at a logical conclusion based on these facts and precedent appeals decisions or legal opinions. Ref. Sec. 72-1353, Idaho Code. (4-11-06)

04. Employer Quarterly Report Forms. Employers who are liable to pay tax contributions, or who have elected a cost reimbursement option in lieu of tax contributions, shall submit quarterly report forms in any form or medium designated by the director or his authorized representative. Ref. Sec. 67-4702, Idaho Code. (4-11-06)

05. Update Requirements. Covered employers shall furnish the Department with pertinent status data when new or additional information is available. Ref. Sec. 72-1337, Idaho Code. (3-19-99)

133. (RESERVED).

134. PROFESSIONAL EMPLOYER ORGANIZATIONS.

A professional employer organization shall fully comply with the requirements of the Professional Employer Recognition Act, Chapter 24, Title 44, Idaho Code in order to be eligible for any transfers of experience rating as allowed by Section 72-1349B, Idaho Code. (3-15-02)

01. Methods of Reporting. To report the wages and employees covered by the professional employer arrangement between a professional employer and client, professional employers and their clients shall make reports to the Department in one (1) of the following ways, subject to the conditions in Subsections 134.02 through 134.06 of this rule: (3-15-02)

a. Report the workers included in the professional employer arrangement under the employer account number of the professional employer and transfer the rate of the client to the professional employer; or (3-15-02)

b. Report the workers included in the professional employer arrangement under the employer account number of the client without an experience rate transfer. Ref. Sec. 72-1349B, Idaho Code. (3-15-02)

02. Joint Transfer of Experience Rate. In order to effect a transfer of a client’s experience rate into the experience rate of a professional employer organization, both the client and the professional employer organization shall jointly apply for the transfer of the experience rate within the same timeframes as required of employers by Section 72-1351(5), Idaho Code, from the date of the contract entered into between the professional employer organization and the client required by Section 44-2405, Idaho Code. Failure to submit a timely joint request for transfer of experience rate shall result in the professional employer organization reporting wages for the client under the employer account number of the client. Ref. Sec. 72-1351(5), Idaho Code. (3-22-07)

03. Partial Transfers of Experience Rate Prohibited. In the event that a client and a professional employer organization jointly apply to transfer the experience rate of the client into that of the professional employer, the client’s entire experience rate and factors of experience rate shall be transferred into that of the professional employer, and no partial transfers of experience factors or the experience rate shall be allowed. Ref. Sec. 72-1349B, Idaho Code. (3-15-02)

04. Partial Reporting of Workers. If some of the client’s workers are included in the professional employer arrangement and some are not included, and the professional employer organization and the client elect to report the workers included in the professional employer arrangement under the employer account number of the client, then only one (1) quarterly report shall be remitted to the Department, which shall list or include all the client’s workers whether or not included in the professional employer arrangement. Ref. Sec. 72-1349B, Idaho Code. (3-15-02)

05. Combined Wages or Services for Purposes of Coverage. If a client employer has employees or employment, or both, that does not independently meet the coverage or threshold requirements necessary to constitute covered employment, such employees, services or employment shall nonetheless be deemed to meet the coverage requirements of the Employment Security Law if, in combination with other employees, employment or services of such other employees of the professional employer organization or any of its clients, such wages, services or employees do jointly meet coverage requirements. (3-15-02)

135. -- 165. (RESERVED).

166. FIELD OPERATIONS CONTROL.

When circumstances dictate, and as a result of nonpayment of liabilities, the employer shall be notified by mail to the last known address of lien proceedings against the employer's interests, with an explanation of the amounts due, and the accrual of interest at the proper rate until the lien is satisfied. Ref. Section 72-1360, Idaho Code. (4-11-06)

01. Statute of Limitations for Audits and Inspections of Employer Records. The Department shall not audit an employer’s records for a period greater than five (5) years for purposes of establishing a tax liability. The five (5) year period shall be determined by, and extend five (5) years back from the due date of a quarterly report or the date a quarterly report is filed, whichever is later. (7-1-10)T

a. Tolling of Statute of Limitations. The five (5) year statute of limitations is tolled for 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 Chapter 72, Section 1349 of the Idaho Code is stayed by legal proceedings. (7-1-10)T

b. Notification of Audits. Employers shall be notified as soon as practicable of an impending payroll records audit for tax liability purposes. This shall allow time in which to agree as to a convenient time and place for audit. Ref. Section 72-1337, Idaho Code. (3-19-99)

c. Frequency of Audits. The frequency of audits or inspections of an employer’s records to ensure compliance with the law and Department rules shall be based on the following criteria: (3-30-01)

i. On the basis of random selection and other selection criteria in accordance with federal requirements; (3-30-01)

ii. As a result of information received from any source, provided that the information received is of such a nature that it would be reasonable to conduct an audit or inspection of records as a result of that information; or (3-30-01)

iii. As a result of a previous audit, if the business practices or records of the employer are of such a nature that it would be reasonable for a Department employee to re-inspect or re-audit the records to ensure future compliance with the law. Ref. Section 72-1337, Idaho Code. (3-30-01)

02. Execution Against Assets. The Department of Labor, when the situation warrants, shall levy upon or execute against any real or personal property, both tangible and intangible, in which an indebted person has an interest, including any offsets as allowed by Section 67-1026, Idaho Code. Ref. Section 72-1360, Idaho Code. (3-30-01)

03. Relief of Indebtedness. Neither the full running of the statute of limitations nor the writing off of the account as uncollectible relieves an employer of tax indebtedness. Ref. Section 72-1364, Idaho Code. (3-30-01)

167. -- 185. (RESERVED).

186. ACCOUNTING AND DELINQUENCY CONTROL.

Overpayments on employer accounts may be refunded without written application by the employer. Credits resulting from overpayments or adjustments to an employer’s account shall be refunded periodically unless such credit is applied to a subsequent balance due. Ref. Sec. 72-1357, Idaho Code. (3-19-99)

01. Erroneous Wage Reports. An employer submitting an erroneous report of employee wages resulting in payment of unearned unemployment insurance benefits shall have said benefit payments subtracted from any refund due that employer, if such employer benefited from the unearned benefit payments. Ref. Sec. 67-4702 and 72-1372, Idaho Code. (4-11-06)

02. Notification of Underpayments. Employers shall be notified periodically of any taxes, penalties, or lien interest due on their tax account. Ref. Sec. 72-1349, Idaho Code. (3-19-99)

03. Cancellation of Refund Warrants. Refund warrants, outstanding after the validity date, shall be canceled, stop-payment procedures initiated, and then reissued only upon completion of an affidavit for the replacement of the lost or destroyed warrant. Ref. Sec. 67-4702, Idaho Code. (4-11-06)

187. -- 220. (RESERVED).

221. TRANSFER OF EXPERIENCE RATING.

Upon request, employers shall be informed of the requirements for transferring an experience rating record. Notification shall be issued to interested parties when an experience rating record transfer request is made. Ref. Sec. 72-1351, Idaho Code. (4-11-06)

01. Mandatory Transfer of Rate. An experience rating record transfer shall be mandatory if there is a transfer of trade or business and ownership or management or control is substantially the same between the predecessor and successor. The parties in interest shall be notified of such transfer of experience as determined from the facts applicable to the case. Such determination may be appealed as provided in Ref. Section 72-1351A, 72-1361, Idaho Code. (5-8-09)

02. Partial Experience Rate Transfers. The following method is used to compute the pro-rata share of the experience rate account that is to be transferred from the predecessor to a successor. The pro-rata share is determined by dividing the gross payroll associated with the portion of the business acquired by the total gross payroll for the entire business operations for the same time period. The time period upon which this computation is based is the four (4) most recently completed quarters as reported by the predecessor prior to the date of acquisition or change in entity. (4-11-06)

03. Continued Predecessor Employment for Liquidation. When a total transfer of experience rating record has been completed and it is found that the predecessor employer continues to have employment in connection with the liquidation of his business, such employer shall continue to pay contributions at the assigned rate for the period of liquidation but not to extend beyond the balance of the rate year. Ref. Sec. 72-1351, Idaho Code. (3-19-99)

04. Management or Ownership or Control Substantially the Same. For the purposes of Sections 72-1351(5)(a) and (b), Idaho Code, in determining whether the ownership or management or control of a successor is substantially the same as the ownership or management or control of the predecessor factors to be considered include, but are not limited to, the extent of policy making authority, the involvement in daily management of operations, the supervision over the workforce, the percentage of ownership of shares or assets, and the involvement on boards of directors or other controlling bodies. (4-11-06)

05. Wage Paid by Predecessor. The successor employer may use wages paid by the predecessor employer to arrive at the wage base for purposes of calculating taxable wages only when the experience rate of a predecessor employer has been transferred to a successor employer. Ref. Sec. 72-1349(1), 72-1351(5), and 72- 1350(8), Idaho Code. (4-11-06)

222. -- 230. (RESERVED).

231. EXPERIENCE RATING -- QUALIFYING PERIOD.

When an eligible employer ceases to have covered employment for a period of six (6) consecutive quarters or more, they must complete another qualifying period in order to again be eligible for consideration for a reduced contribution rate. Ref. Sec. 72-1319, Idaho Code. (4-11-06)

232. -- 240. (RESERVED).

241. BOARD, LODGING, MEALS.

When board, lodging, meals, or any other payment in kind considered as payment for services performed by an employee constitute a part of wages or wholly comprise an employee’s wages, the value of such board, lodging, or other payment shall be determined as follows: (3-19-99)

01. Cash Value. If a cash value for such board, lodging, or other payment is agreed upon in any contract of hire, the amount so agreed upon shall be used provided it is a reasonable, fair market value. If there is no Labor shall determine the reasonable or fair market value to be used. Ref. Section 72-1328, Idaho Code. (3-30-01)

02. Meals and Lodging Not Included in Gross Wages. The value of meals and lodging furnished by an employer to the employee will not be included in the employee’s gross income if it meets the following tests: (4-11-06)

a. The meals or lodging are furnished on the employer’s business premises; (3-19-99)

b. The meals or lodging are furnished for the employer’s convenience; and (3-19-99)

c. In the case of lodging (but not meals), the employees must be required to accept the lodging as a condition of their employment. This means that they must accept the lodging to allow them to properly perform their duties. (3-29-10)

d. In order to exclude the value of lodging from an employee’s gross wages, the employer must show that the wages paid to the employee for services performed meets the prevailing wage for those services. If the employer’s records do not show or establish that the employee received the prevailing wage for services performed, then the reasonable or fair market value of the lodging will be included in the employee’s gross income as wages. Ref. Section 72-1328, Idaho Code. (3-29-10)

03. Meals or Lodging for Employer Convenience. Meals or lodging furnished will be considered for the employer’s convenience if the employer has a substantial business reason other than providing additional pay to the worker. A statement that the meals or lodging are not intended as pay is not enough to prove that either meals or lodging are furnished for the employer’s convenience. Ref. Section 72-1328, Idaho Code. (3-19-99)

04. Subsistence Remuneration. In the case of employees who receive remuneration in the form of subsistence, such as groceries, staples, and fundamental shelter, the fair value of such subsistence will be determined by the Director. Ref. Section 72-1328, Idaho Code. (3-19-99)

242. -- 255.(RESERVED).

256.DETERMINATION OF FAIR VALUE OF REMUNERATION FOR PERSONAL SERVICES.

When the amount paid to an employee by an employer includes remuneration for other than personal services such as equipment use, travel costs, etc., the Director shall determine the fair value of the remuneration for the employee’s personal services. In making such determination, the Director shall consider the wages specified in the contract of hire, the prevailing wages for similar work under comparable conditions, and other pertinent factors. The wages so determined by the Director shall be reported by the employer. Ref. Sec. 72-1328, Idaho Code. (3-19-99)

257. -- 261. (RESERVED).

262. DETERMINATION OF PROPER QUARTER IN WHICH TO ASSIGN AND REPORT WAGES.

01. Wage Assignment to Proper Calendar Quarter. Wages paid shall be assigned to the calendar quarter in which the wages were: (3-29-10)

a. Actually paid to the employee in accordance with the employer’s usual and customary payday as established by law or past practice; or (3-30-01)

b. Due the employee in accordance with the employer’s usual and customary payday as established by law or past practice but not actually paid on such date because of circumstances beyond the control of the employer or the employee; or (3-30-01)

c. Not paid on the usual or customary payday as established by law or past practice but set apart on the employer’s books as an amount due and payable or otherwise recognized as a specific and ascertainable amount due and payable to the worker in accordance with an agreement or contract of hire under which services were rendered. Ref. Sec. 72-1367, Idaho Code. (3-19-99)

02. Draws and Advances on Wages. Payments to employees made prior to regular or established paydays will be assignable and reportable during the quarter in which they would have been paid unless a practice is established whereby all employees or a class of employees are given an opportunity to take a “draw” by which such action, another “regular” payday appears to have been created. (3-19-99)

03. Judgments of Wages. Amounts received as a result of labor relations awards or judgments for back pay, or for disputed wages, constitute wages and will be reported in the quarter or quarters in which the award or judgment has become final, after all appeals have been exhausted, or the quarter or quarters to which the court assigns the wages, if different. Ref. Sec. 72-1328, Idaho Code. (3-15-02)

04. Awarded Damages Against Employers. Amounts awarded to the claimant as a penalty or damages against the employer, other than for lost wages, do not constitute wages. Ref. Sec. 72-1328, Idaho Code. (3-19-99)

263. DETERMINATION OF REPORTABLE QUARTERS.

An employer shall be covered for all four (4) quarters in the calendar year in which the employer becomes a covered employer as well as for all four (4) quarters in the succeeding calendar year. Employers are not required to file quarterly reports until meeting the coverage criteria pursuant to Section 72-1315, Idaho Code. Upon becoming a covered employer within a calendar year, the quarterly report(s) for the quarter(s) prior to the employer becoming covered shall be filed with the quarterly report for the quarter in which the employer became covered. Quarterly reports for the periods subsequent to coverage shall be filed when due after the end of each quarter. Ref. Sec. 72-1315 and 72-1337, Idaho Code. (3-22-07)

264. -- 274. (RESERVED).

275. UI DELIVERY SYSTEMS.

The Department of Labor shall be responsible for analyzing, designing, testing, and assisting in implementing new and improved UI delivery systems for claimants and employers. Ref. Sec. 67-4702, Idaho Code. (4-11-06)

01. Testing. The testing of new or improved UI delivery systems in Idaho shall be accomplished at various selected locations with selected claimants and/or employers as pilot projects. Ref. Sec. 67-4702, Idaho Code. (4-11-06)

02. Inclusion in Testing or Development. The development or testing of a UI delivery system shall not necessarily include all claimants or employers at a location or at all locations serving the public. Ref. Sec. 67- 4702, Idaho Code. (4-11-06)

03. Advisement of Changes. All claimants and employers included in a test system shall be advised of any changes which may occur and which may affect their eligibility for benefits or the amount of taxes which they must pay. Ref. Sec. 67-4702, Idaho Code. (4-11-06)

276. -- 999. (RESERVED).

Chapter 50

09.01.50 - RULES OF THE WAGE AND HOUR SECTION

000. LEGAL AUTHORITY.

These rules are promulgated under the legal authority of Sections 72-1333 and 45-616, Idaho Code. (3-30-01)

001. TITLE AND SCOPE.

01. Title. These rules shall be cited as IDAPA 09.01.50, “Rules of the Wage and Hour Section.” (3-30-01)

02. Scope. These rules govern Department procedures for wage claim adjudication by Department Compliance or Hearing Officers pursuant to Section 45-617(4), Idaho Code. Procedural rules for wage claim appeals to the Department’s Appeals Bureau are governed by IDAPA 09.01.06, “Rules of the Appeals Bureau.” (3-30-01)

002. WRITTEN INTERPRETATIONS.

The Department has no written interpretations of these rules. (3-30-01)

003. ADMINISTRATIVE APPEALS.

Appeals shall be governed by the provisions of Section 45-617, Idaho Code and IDAPA 09.01.06, “Rules of the Appeals Bureau.” (3-30-01)

004. INCORPORATION BY REFERENCE.

There are no documents that have been incorporated by reference into this rule. (3-30-01)

005. -- 020. (RESERVED).

021. DISMISSAL OF WAGE CLAIM FOR LACK OF PROSECUTION.

Wage claimants have an affirmative duty to seek prompt adjudication of their claims. The Department may dismiss without prejudice the wage claim of claimants who fail to respond within thirty (30) days to written notice from the Department that additional action is required on their part to prosecute their claim. The thirty (30) day period for a response begins to run on the date the notice is mailed to the wage claimant’s last known address. Mailed responses will be deemed received on the date they are postmarked. A wage claim that has been dismissed for lack of prosecution may be refiled with the Department subject to the limitations of Sections 45-614 and 45-617(1), Idaho Code. (3-30-01)

022. -- 999. (RESERVED).

Chapter 60

09.01.60 - COMPLAINT PROCEDURES UNDER THE WORKFORCE INVESTMENT ACT

000. LEGAL AUTHORITY.

These rules are promulgated under the legal authority of 20 CFR Section 667.600, 29 CFR Part 37 and Section 72- 1333(2), Idaho Code. (3-15-02)

001. TITLE AND SCOPE.

01. Title. These rules shall be cited as IDAPA 09.01.60, “Complaint Procedures Under the Workforce Investment Act.” (3-15-02)

02. Scope. These rules govern the procedures for processing and adjudicating discrimination and program complaints by or against any program or activity funded or authorized under Title I of the federal Workforce Investment Act. (3-15-02)

a. Discrimination Complaints. The Workforce Investment Act prohibits discrimination against all individuals in the United States on the basis of race, color, religion, sex, national origin, age, disability, political affiliation or belief, and discrimination against beneficiaries on the basis of either citizenship or status as a lawfully admitted immigrant authorized to work in the United States or participation in any WIA Title I financially assisted program or activity; and incorporates the provisions of Title VI of the Civil Rights Act of 1964, as amended, which prohibits discrimination on the basis of race, color and national origin; Section 504 of the Rehabilitation Act of 1973, as amended, which prohibits discrimination against qualified individuals with disabilities; The Age Discrimination Act of 1975, as amended, which prohibits discrimination on the basis of age; and Title IX of the Education Amendments of 1972, as amended, which prohibits discrimination on the basis of sex in educational programs. A complaint alleging a violation of any of these provisions is a discrimination complaint which shall be processed and adjudicated according to the discrimination complaint procedures provided for in these rules. Further, no entity receiving financial assistance under WIA may discharge, intimidate, retaliate against, threaten, coerce, or discriminate against any person because such person has filed a complaint, opposed a prohibited practice, furnished information, assisted, or participated in any manner in an investigation or hearing. These actions are also considered discrimination and are enforced under this rule’s discrimination complaint procedures. (3-15-02)

b. Program Complaints. Nondiscriminatory, non-criminal complaints involving the proper application of the Workforce Investment Act and its regulations and policies are program complaints, which shall be processed and adjudicated according to the program complaint procedures provided for in these rules. (3-15-02)

002. WRITTEN INTERPRETATIONS.

The Department has no written interpretations of these rules. (3-15-02)

003. ADMINISTRATIVE APPEALS.

Appeals shall be governed by the provisions of this chapter. (3-15-02)

004. INCORPORATION BY REFERENCE.

There are no documents that have been incorporated by reference into this rule. (3-15-02)

005. OFFICE -- OFFICE HOURS -- MAILING ADDRESS AND STREET ADDRESS.

The principal place of business of the Idaho Department of Labor is in Boise, Idaho. The office is located at, and its mailing address is, 317 W. Main Street, Boise, Idaho 83735. Office hours are from 8 a.m. to 5 p.m., except Saturday, Sunday and legal holidays. The telephone number of the Department is (208) 332-3570 and the TTY number through Idaho Relay Service is 1-800-377-3529. (3-15-02)

006. PUBLIC RECORDS ACT COMPLIANCE.

The rules contained herein have been promulgated according to the provisions of Title 67, Chapter 52, Idaho Code and are public records. (3-15-02)

007. -- 009. (RESERVED).

010. DEFINITIONS.

Unless the context clearly requires otherwise, these terms shall have the following meanings when used in this chapter. (3-15-02)

01. Department. Idaho Department of Labor. (3-15-02)

02. Local Administrative Entity. The administrative entity that administers the workforce investment system within a designated local area. (3-15-02)

03. One-Stop Operator. One (1) or more entities designated or certified under the provisions of WIA to operate a One-Stop Center. (3-15-02)

04. Service Provider. Any operator or provider of aid, benefits, services, or training to any WIA Title I funded program or activity that receives financial assistance either from or through any WIA recipient, or for any participant through that participant's Individual Training Account; or any entity that is selected or certified as an eligible provider of training services to participants. (3-15-02)

05. WIA Recipient. Any entity to which financial assistance under WIA Title I is extended, either directly from the Department or through the Governor or another recipient, including any successor, assignee, or transferee of a recipient, but excluding the ultimate beneficiaries of the WIA Title I-funded program or activity. It includes, but is not limited to state-level agencies that administer or are financed in whole or in part with WIA Title I funds; the Department; state and local WIA boards; local WIA grant recipients; One-Stop operators; service providers, including eligible training providers; and on-the-job training employers. In addition, One-Stop partners are treated as WIA recipients, but only to the extent that they participate in the One-Stop delivery system. (3-15-02)

011. ABBREVIATIONS.

Unless the context clearly requires otherwise, these abbreviations shall have the following meanings when used in this chapter. (3-15-02)

01. ADR. Alternate Dispute Resolution. (3-15-02)

02. CRC. Civil Rights Center of the U.S. Department of Labor. (3-15-02)

03. EO. Equal Opportunity. (3-15-02)

04. WIA. Workforce Investment Act. (3-15-02)

012. DISCRIMINATION COMPLAINTS.

Complaints alleging discrimination shall be in writing and may be filed by the complainant or the complainant’s designated representative with the Department, Local Administrative Entity, Service Provider, or One-Stop Operator. Written Complaints taken by the Department, Local Administrative Entity, Service Provider, or One-Stop Operator shall be promptly forwarded to the State EO Officer. Written complaints may also be filed directly with the Director, CRC, U.S. Department of Labor, 200 Constitution Avenue NW, Room N-4123, Washington, DC 20210. (3-15-02)

01. Contents. A written complaint shall include: (3-15-02)

a. The complainant's name and address; (3-15-02)

b. The identity of the individual or entity that the complainant alleges is responsible for the discrimination; (3-15-02)

c. A description of the complainant's allegations in enough detail to allow an initial determination of jurisdiction, timeliness and the apparent merit of the complaint; and (3-15-02)

d. The complainant's signature or the signature of the complainant's authorized representative. (3-15-02)

02. Complaint Log. All complaints shall be logged. The log shall include the name and address of the complainant, the basis for the complaint, a description of the complaint, the disposition and date of disposition of the complaint, and any other pertinent information. (3-15-02)

03. Confidential Information. Information that could lead to the identification of the person filing the complaint shall be kept confidential unless disclosure is required by law or is necessary for conducting an investigation or engaging in enforcement activities. (3-15-02)

04. Jurisdiction. In order to have jurisdiction to process and adjudicate a discrimination complaint the respondent against whom the complaint was filed must be a WIA recipient, the complaint must allege a basis for discrimination that is prohibited by WIA, and the complaint must be filed within one hundred eighty (180) days of the alleged discrimination. (3-15-02)

05. Notice of Lack of Jurisdiction. If a determination is made that there is no jurisdiction to process the complaint, a Notice of Lack of Jurisdiction must be sent to the complainant that includes the reason for the determination and notice that the complainant has the right to file a complaint directly with CRC within thirty (30) days from receipt of the Notice of Lack of Jurisdiction. (3-15-02)

06. Joint Jurisdiction. Where the complaint alleges discrimination by a WIA recipient or service provider on a basis that is prohibited by both WIA and by a civil rights law independently enforced by that WIA recipient or service provider, the complaint must be referred to that WIA recipient or service provider for processing under their procedures. For example, WIA prohibits discrimination on the basis of national origin. If a discrimination complaint on the basis of national origin is made against a WIA recipient or service provider and they are also prohibited under their own regulations from discriminating on the basis of national origin, then the complaint shall be referred to that WIA recipient or service provider for processing according to their regulations. Notice of the referral must be sent to the complainant. (3-15-02)

07. Sole Jurisdiction. Where the complaint alleges discrimination by a WIA recipient or service provider on a basis that is prohibited by WIA and is not covered by a civil rights law independently enforced by that WIA recipient or service provider (e.g. religion, political affiliation or belief, citizenship or participation in WIA Title I), the complaint shall be processed by that WIA recipient or service provider under these procedures. (3-15-02)

08. Formal Resolution. The State EO Officer shall send written notice to the complainant stating that the complaint has been received. (3-15-02)

a. The notice must list the issues raised in the complaint and state for each issue whether it has been accepted for investigation or rejected and the reason for its rejection. (3-15-02)

b. The notice must advise that the complainant has the right to be represented by an attorney or another person of the complainant's choice. The Notice must also give the complainant the right to choose between an ADR process or a hearing. (3-15-02)

09. The ADR Process. If the party filing the complaint requests to use the ADR process for resolving the complaint, the State EO Officer shall request a mediator and monitor the processing of the complaint. (3-15-02)

a. The mediator shall schedule mediation by written notice, mailed to all interested parties at least seven (7) days prior to the first mediation session. The notice shall include the date, time, and place of the mediation. (3-15-02)

b. The mediation process must be concluded within forty-five (45) days from the date the complaint was filed. The complaint is considered resolved when all parties to the complaint enter into a written agreement resolving the issues raised in the complaint. (3-15-02)

c. The written agreement must give notice that if the terms of the agreement are breached, the non-breaching party may file a complaint with CRC within thirty (30) days of the date the non-breaching party learns of the breach. (3-15-02)

d. If the parties do not reach an agreement, the State EO Officer shall forward the complaint to a hearing officer for a hearing. (3-15-02)

10. The Hearing Process. If the party filing the complaint requests a hearing to resolve the complaint, or if the ADR process fails to result in an agreement, the State EO Officer shall forward the complaint to the hearing officer and monitor the processing of the complaint. (3-15-02)

a. The hearing officer shall schedule a formal hearing by written notice, mailed to all interested parties at least seven (7) days prior to the hearing. The notice shall include the date, time, and place of the hearing. (3-15-02)

b. The hearing must be conducted within sixty (60) days from the date the complaint was filed. (3-15-02)

c. Parties may present witnesses and documentary evidence, and question others who present evidence and witnesses. Parties may be represented by an attorney or other designated representative, and may request that records and documents be produced. (3-15-02)

d. All testimony shall be taken under oath or affirmation. (3-15-02)

e. The hearing will be recorded. (3-15-02)

f. The hearing officer's recommended resolution shall include a summary of factual evidence given during the hearing and the conclusions upon which the recommendation is based. (3-15-02)

g. The hearing officer's recommended resolution must be completed and sent to the State EO Officer within seventy-five (75) days from the date the discrimination complaint was filed. (3-15-02)

11. Notice of Final Action. The Department shall review the recommendation of the hearing officer and shall issue a Notice of Final Action within ninety (90) days from the date the discrimination complaint was filed. The Notice of Final Action shall contain the following: (3-15-02)

a. Department's decision on each issue and the reasons for the decision; (3-15-02)

b. A description of the way the parties resolved the issue; and (3-15-02)

c. Notice that the complainant has the right to file an appeal with CRC within thirty (30) days from the date the Notice of Final Action is issued if dissatisfied with the Department’s final action on the complaint. (3-15-02)

013. PROGRAM COMPLAINTS AGAINST LOCAL WIA PROGRAMS AND POLICIES.

Participants, One-Stop partners, service providers, and other interested parties may file complaints alleging nondiscriminatory, non-criminal violations of the WIA agreements, policies or activities of a Local Administrative Entity or local service provider. Local program complaints shall be in writing and shall be filed with the local service provider or local administrative entity against whom the complaint is made within one hundred eighty (180) days from the date of the event or condition that is alleged to be a violation of WIA. A complaint may be amended prior to a scheduled hearing or withdrawn by the complainant at any time. Information about the identity of the person filing the complaint or to the identity of any person who furnishes information relating to, or assisting in, an investigation, shall be kept confidential from non-parties to the complaint process unless disclosure is required by law. No entity receiving financial assistance under WIA may discharge, intimidate, retaliate, threaten, coerce, or discriminate against any person because such person has filed a complaint, opposed a prohibited practice, furnished information, assisted, or participated in any manner in an investigation or hearing. (3-15-02)

01. Initial Review. Written complaints shall be taken by the local service provider or local administrative entity from the complainant or the complainant’s designated representative. All complaints shall be logged. If the complaint alleges a violation of any statute, regulation, policy, or program that is not governed by WIA, the complaint shall be referred to the appropriate organization for resolution. Notice of the referral shall be sent to the complainant. If the complaint is retained, a complaint file should be established that contains: (3-15-02)

a. All application and enrollment forms, if appropriate; (3-15-02)

b. The written complaint and complaint form; (3-15-02)

c. A chronological log of events; (3-15-02)

d. All relevant correspondence; and (3-15-02)

e. A record of any resolution attempted. (3-15-02)

02. Informal Resolution. An attempt should be made to informally resolve the complaint to the satisfaction of all parties. This informal resolution process must be completed within ten (10) days from the date the complaint was filed. If all parties are satisfied, the complaint is considered resolved and the terms and conditions of the resolution must be documented in the complaint file. (3-15-02)

03. Formal Resolution. When no informal resolution is possible, the local service provider shall forward the complaint and a copy of the file to the local administrative entity who will review the complaint file, conduct a further investigation if necessary, and issue a determination within twenty (20) days from the date the complaint was filed. If the determination is not contested as provided for in Subsection 013.04, the complaint will be considered resolved and the complaint file shall be closed and documented accordingly. (3-15-02)

04. Request for Hearing. Any party dissatisfied with a local administrative entity’s determination may request a hearing within ten (10) days of the date of the determination. The request shall be in writing and must be timely filed with the local administrative entity. The local administrative entity shall forward the program complaint to a hearing officer for resolution. The local administrative entity will monitor the processing of the complaint. (3-15-02)

05. Hearing. The hearing officer shall schedule a formal hearing by written notice, mailed to all interested parties at least seven (7) days prior to the hearing. The notice shall include the date, time, and place of the hearing. The hearing must be conducted within forty-five (45) days from the date the complaint was filed. Parties may present witnesses and documentary evidence, and question others who present evidence and witnesses. Parties may be represented by an attorney or another designated representative, and may request that records and documents be produced. All testimony shall be taken under oath or affirmation. The hearing will be recorded. The hearing officer’s recommended resolution shall include a summary of factual evidence given during the hearing and the conclusions upon which the recommendation is based. (3-15-02)

06. Final Decision. The local administrative entity shall review the recommendation of the hearing officer and shall issue a final decision within sixty (60) days from the date the complaint was filed. (3-15-02)

07. Request for Review. Any party dissatisfied with the local administrative entity’s final decision, or any party who has not received a decision or a final resolution within sixty (60) days from the date the complaint was filed, may file a Request for Review. A request for review must be filed with the Department within ninety (90) days from the date the complaint was originally filed. (3-15-02)

014. PROGRAM COMPLAINTS AGAINST STATEWIDE WIA PROGRAMS AND POLICIES.

Participants, One-Stop partners, service providers and other interested parties may file complaints alleging nondiscriminatory, non-criminal violations of statewide WIA agreements, policies or activities. Statewide program complaints shall be in writing and shall be filed with the statewide service provider or the Department within one hundred eighty (180) days from the date of the event or condition that is alleged to be a violation of WIA. A complaint may be amended prior to a scheduled hearing or withdrawn at any time. Information about the identity of the person filing the complaint or to the identity of any person who furnishes information relating to, or assisting in, an investigation, shall be kept confidential from non-parties to the complaint process unless disclosure is required by law. No entity receiving financial assistance under the Act may discharge, intimidate, retaliate, threaten, coerce, or discriminate against any person because such person has filed a complaint, opposed a prohibited practice, furnished information, assisted, or participated in any manner in an investigation or hearing. (3-15-02)

01. Initial Review. Written complaints shall be taken from the complainant or the complainant’s designated representative. All complaints shall be logged. If the complaint alleges a violation of local WIA programs, policies or agreements, the complaint shall be referred to the local administrative entity for processing under the complaint procedures for program complaints against local WIA programs. If the complaint alleges a violation of any statute, regulation, policy, or program that is not governed by WIA, the complaint shall be referred to the appropriate organization for resolution. Notice of the referral shall be sent to the complainant. If the complaint is retained, a complaint file should be established that contains: (3-15-02)

a. All application and enrollment forms, if appropriate; (3-15-02)

b. The written complaint and complaint form; (3-15-02)

c. A chronological log of events; (3-15-02)

d. All relevant correspondence; and (3-15-02)

e. A record of any resolution attempted. (3-15-02)

03. Formal Resolution. When no informal resolution is possible, the statewide service provider shall forward the complaint and a copy of the file to the Department who shall review the complaint file, conduct a further investigation if necessary, and issue a determination within twenty (20) days from the date the complaint was filed. If the determination is not contested as provided for in Subsection 014.04, the complaint shall be considered resolved and the complaint file will be closed and documented accordingly. (3-15-02)

04. Request for Hearing. Any party dissatisfied with the Department’s determination may request a hearing within ten (10) days of the date of the determination. The request shall be in writing and must be timely filed with the Department. The Department shall forward the program complaint to a hearing officer for resolution. The Department will monitor the processing of the complaint. (3-15-02)

05. Hearing. The hearing officer shall schedule a formal hearing by written notice, mailed to all interested parties at least seven (7) days prior to the hearing. The notice shall include the date, time, and place of the hearing. The hearing must be conducted within forty-five (45) days from the date the complaint was filed. Parties may present witnesses and documentary evidence, and question others who present evidence and witnesses. Parties may be represented by an attorney or another designated representative, and may request that records and documents be produced. All testimony shall be taken under oath or affirmation. The hearing shall be recorded. The hearing officer’s recommended resolution shall include a summary of factual evidence given during the hearing and the conclusions upon which the recommendation is based. (3-15-02)

06. Final Decision. The Department shall review the recommendation of the hearing officer and shall issue a final decision within sixty (60) days from the date the complaint was filed. (3-15-02)

015. -- 999. (RESERVED).