§ 72-1337 — RECORDS AND REPORTS

(1) Each employer that is a "covered employer," as defined in section 72-1315, Idaho Code, shall complete and submit to the director an Idaho business registration form within six (6) months of becoming a covered employer.
(2) Each employer, including those who are not covered employers, shall keep accurate records, for such periods of time and containing such information as the director may prescribe for a period of five (5) years, including, without limitation:
(a) The full name and home address of the worker;
(b) The social security number of the worker;
(c) The place of work within the state;
(d) The date on which the worker was hired, rehired, or returned to work after a temporary or partial layoff;
(e) The date on which the worker’s employment was terminated;
(f) Whether the termination occurred by reason of:
(i) The worker’s death;
(ii) The voluntary action by the worker and the reason given by the worker; or
(iii) Discharge by the employer and the reason for the discharge;
(g) Wages paid for employment in each pay period and total wages for all pay periods ending each quarter for the year, showing separately: money wages, the cash value of other remuneration, and the amount of all bonuses or commissions; and
(h) Amounts paid to a worker as an allowance or reimbursement for travel and employee business expenses and the amounts of such expenditures actually incurred and accounted for.
(3) Employers that are liable to pay tax contributions, or that have elected a cost reimbursement option in lieu of tax contributions, shall submit quarterly contribution reports in the form or medium designated by the department.
(4)(a) Each contribution shall be accompanied by an employer’s contribution report. All contribution reports shall be filed electronically with the department unless the employer has petitioned the department in writing for a waiver and the department has granted a waiver allowing the filing of a non-electronic contribution report. All contribution reports shall be in a form or medium prescribed and furnished or approved for such purpose by the department, giving such information as may be required, including the number of individuals employed and wages paid or payable to each. Every report must be signed, furnished, or acknowledged by the covered employer or on the employer’s behalf by a person who has personal knowledge of the facts stated therein and who has been authorized by the covered employer to submit the information.
(b) Each employer shall report all wages paid for services in covered employment each calendar quarter. In the event a covered employer does not pay wages during a calendar quarter, the employer shall file a quarterly report indicating that no wages were paid.
(c) The total wages and taxable wages shown on the contribution report to be used in computing contributions due shall be reduced to the next lower full dollar amount.
(d) 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 reports for the quarters prior to the employer becoming covered shall be filed along 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.
(5)(a) Wages paid shall be assigned to the calendar quarter in which the wages were:
(i) Actually paid to the employee in accordance with the employer’s usual and customary payday as established by law or past practice;
(ii) 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
(iii) 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.
(b) Payments to employees made prior to regular or established paydays shall 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 regular advance against wages, which creates another customary payday.
(c) Amounts received as a result of labor relations awards or judgments for back pay or for disputed wages constitute wages and shall 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.
(d) Amounts awarded to the claimant as penalties or damages against the employer, other than for lost wages, do not constitute wages.
(6) When wages paid cover services performed both in covered employment and excluded employment, all employee wages shall be deemed to have been earned in covered employment and shall be reported unless the employer’s records show the hours and wages for covered employment and excluded employment separately.
(7)(a) When remuneration paid includes payment in addition to wages for services performed in covered employment, the employer’s records shall account for wages and other remuneration separately. When this distribution is not shown on the records, the employee’s entire remuneration shall be deemed to be wages and shall be reported.
(b) When the amount paid to an employee includes remuneration for other than personal services, such as equipment usage and travel costs, the department shall determine the fair market value of the remuneration for the employee’s personal services. In making such determination, the department 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 department shall be reported by the employer.
(8) Each covered employer and any other employer requested by the department shall submit status reports on such form or online system as may be prescribed and furnished by the director. The reports shall include such information as may be necessary for the department to make an initial or subsequent determination of status under this chapter and shall be signed by the employer or the employer’s representative duly authorized for such purpose.
(9)(a) To determine the taxable status of an employer, information regarding the business activities of any person engaged in business in Idaho shall be submitted to the department upon request, including, without limitation, 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 that may tend to establish such person’s status.
(b) An employer shall be notified in writing of any determination as to its liability for contributions or its status as a covered employer if a formal determination was made after the employer questioned its status. The determination shall become final if no appeal is taken to an appeals examiner within fourteen (14) days of the determination pursuant to the procedures set forth in section 72-1368, Idaho Code.
(c) The provisions of this section do 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 department may require any such employer to submit reports as provided in this section.
(10) All persons, whether covered or not, shall make available to the department all requested business records, including, without limitation, journals, ledgers, time books, minute books, or any other records or information that would tend to establish the existence of 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.
(11) Records shall be open to inspection and be subject to being copied by the director at any reasonable time. The director, a member of the commission, or an appeals examiner may require from any employer any sworn or unsworn reports deemed necessary in the exercise of their duties.
(12) The department may commence an administrative proceeding for purposes of establishing a tax liability or to otherwise enforce the provisions of this chapter by issuing a determination at any time within five (5) years from the due date of a quarterly report or the date a quarterly report is filed, whichever is later, subject to tolling pursuant to section 72-1349, Idaho Code.
(13) Covered employers shall furnish the department with all pertinent data regarding their status when new or additional information is available.
(14)(a) All employers, including those who are not covered employers, shall respond to department requests for the reasons for the separation whenever the claimant:
(i) Left his employment voluntarily;
(ii) Was discharged from his employment due to workplace misconduct;
(iii) Is unemployed due to a strike, lockout, or other labor dispute;
(iv) Is not working due to a suspension; or
(v) Was separated for any other reason except lack of available work.
(b) The employer’s response and any supporting documentation must be given by the employer or by a duly authorized representative of the employer having personal knowledge of the facts concerning the separation. The employer shall provide to the department copies of any documentation supporting its position by electronic media or mail.

Legislative History

[72-1337, added 1947, ch. 269, sec. 37, p. 793; am. 1949, ch. 144, sec. 37, p. 252; am. 1998, ch. 1, sec. 47, p. 27; am. 2005, ch. 5, sec. 4, p. 8; am. 2025, ch. 29, sec. 18, p. 118.]