Idaho Administrative Code
Title IDAPA 09 - Labor, Department of
Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES
Section 09.01.35.040 - COMPROMISE OF PENALTY AND CIVIL PENALTY
Universal Citation: ID Admin Code 09.01.35.040
Current through August 31, 2023
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. (3-23-22)
01. Good Cause. An employer has established good cause if the employer can show that one (1) of the following criteria has been met: (3-23-22)
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: (3-23-22)
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; (3-23-22)
ii. Death or serious illness or injury of the
employer or the employer's accountant or members of their immediate families;
(3-23-22)
iii. Destruction by fire
or other casualty of the employer's place of business or business records; or
(3-23-22)
iv. Postal service
delays. (3-23-22)
b. The
delinquency was due to circumstances for which the imposition of penalties
would be inequitable. (3-23-22)
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.
Section 72-1354, Idaho Code.
(3-23-22)
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