Idaho Administrative Code
Title IDAPA 09 - Labor, Department of
Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES
Section 09.01.35.262 - DETERMINATION OF PROPER QUARTER IN WHICH TO ASSIGN AND REPORT WAGES
Current through August 31, 2023
01. Wage Assignment to Proper Calendar Quarter. Wages paid shall be assigned to the calendar quarter in which the wages were: (3-23-22)
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. (3-23-22)
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. Section 72-1328, Idaho Code. (3-23-22)
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. Section 72-1328, Idaho Code. (3-23-22)