Current through August 31, 2023
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. (3-23-22)
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. Section
72-1349, Idaho Code.
(3-23-22)
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: (3-23-22)
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;
(3-23-22)
b. Bonuses, prizes, and
gifts given to an employee in recognition of services, sales, or production;
(3-23-22)
c. Commissions for past
services in covered employment; (3-23-22)
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; (3-23-22)
e. Salary advances against commissions;
(3-23-22)
f. All forms of profit
sharing for services rendered unless specifically exempt under Section
72-1328, Idaho Code;
(3-23-22)
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;
(3-23-22)
h. Vacation or
"idle-time" pay, no matter when paid; (3-23-22)
i. Personal expense reimbursement, not gifts,
i.e., clothing, family expenses, rent. (3-23-22)
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. Section
72-1328, Idaho Code.
(3-23-22)
03.
Exclusions From Wages. The term "wages" described in Section
72-1328, Idaho Code, does not
include the following: (3-23-22)
a. Prizes or
gifts for special occasions which are expressions of good will;
(3-23-22)
b. Bonuses paid for
signing a contract; (3-23-22)
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; (3-23-22)
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; (3-23-22)
e. Rental charge for personal equipment
provided by the employee on the job: if (3-23-22)
i. There is a rental agreement; and
(3-23-22)
ii. The worker has
received a reasonable wage for services performed; and (3-23-22)
iii. The fees are held separately on the
employer's records. (3-23-22)
f. Stock or membership interests issued for
purposes other than services performed or to be performed; (3-23-22)
g. Reimbursement for actual employee expense,
or business allowance arrangements with employees that requires them: (3-23-22)
i. To have paid or incurred reasonable job
related expenses while performing services as employees; and
(3-23-22)
ii. To account adequately
to the employer for these expenses; and (3-23-22)
iii. To return any excess reimbursement or
allowance. (3-23-22)
h.
Payments for employee travel expenses, provided: (3-23-22)
i. Payments are job related expenses while
performing services; and (3-23-22)
ii. Payments do not exceed actual expenses or
the federal allowance per diem rate for the area of travel; and
(3-23-22)
iii. Records for days of
travel pertaining to per diem payments are verifiable.
(3-23-22)
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. (3-23-22)
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. Section
72-1328, Idaho Code.
(3-23-22)
k. Payments of any kind
by a partnership to its partner or by a sole proprietorship to its owner.
(3-23-22)
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. Any member of a limited
liability company that has elected to be treated as a corporation for federal
tax purposes shall be treated as a corporate officer for state Employment
Security Law purposes. (3-23-22)
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 cooks, waiters,
butlers, maids, janitors, handymen, gardeners, housekeepers, housemothers, and
in-home caregivers. Ref. Section
72-1315, Idaho Code.
(3-23-22)
06.
Casual
Labor. Casual labor is labor that meets the requirements of Section
72-1316A(19),
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. (3-23-22)
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.
Section 72-1372 and
72-1351A, Idaho Code.
(3-23-22)
