Idaho Administrative Code
Title IDAPA 09 - Labor, Department of
Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES
Section 09.01.35.062 - SUBSTANCE VS. FORM
Universal Citation: ID Admin Code 09.01.35.062
Current through August 31, 2023
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. (3-23-22)
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