Short answer. Employers with one or more full-time, part-time, seasonal or occasional employees, unless the law exempts them.
At a glance
- Who must carry it
- Employers with one or more full-time, part-time, seasonal or occasional employees, unless the law exempts them.
- Household domestic service
- Household domestic service is exempt, along with casual work not related to the employer's business.
- Owners and officers
- The owner of a sole proprietorship, working members of a partnership or LLC, and corporate officers who own at least 10% of the stock are exempt; in some cases coverage can be elected.
- Independent contractors
- Contract labor may count as employees; the commission decides coverage case by case.
- Self-insurance
- Available to employers with large payrolls that meet the commission's requirements and get its approval.
- Going without
- A penalty of $2 per day per employee or $25 per day, whichever is greater, plus 10% of benefits paid. Failing to carry coverage is a misdemeanor.
- Check a policy
- Contact an Employer Compliance representative at (208) 334-6060 or suretyrequest@iic.idaho.gov.
- Agency
- Idaho Industrial Commission
In the agency's words
The rule
"Employers with one or more full-time, part-time, seasonal, or occasional employees are required to maintain a workers' compensation policy"
Household domestic service
"Household domestic service."
Owners
"The owner of a sole proprietorship; working members of a partnership or limited liability company;"
Contractors
"The requirement for coverage is determined on a case-by-case basis."
Going without
"a penalty of $2.00 per day per employee, or $25.00 per day, whichever amount is greater."
Three example businesses
What the stated rule says for three common setups:
- 2 employees, most businesses (not construction), llc: Required. See why
- 4 employees, construction, corporation: Required. See why
- 6 employees, most businesses (not construction), sole proprietor: Required. See why
Your own numbers: open the checker for Idaho.
Not stated on the pages we read: a required workplace notice.
Official sources
- Idaho Workers' Compensation Facts for Employers (Idaho Industrial Commission) (checked November 2026)
General information, not legal or insurance advice; we are not lawyers or insurance agents. Rules as published on the pages above, checked November 2026. We don't recommend or sell any insurer; the agency or a licensed agent can say how a rule applies to your business.
Common questions
Who has to carry workers' comp in Idaho?
Employers with one or more full-time, part-time, seasonal or occasional employees, unless the law exempts them. The agency puts it as "Employers with one or more full-time, part-time, seasonal, or occasional employees are required to maintain a workers' compensation policy."
Do owners and officers need coverage in Idaho?
The owner of a sole proprietorship, working members of a partnership or LLC, and corporate officers who own at least 10% of the stock are exempt; in some cases coverage can be elected.
What about independent contractors in Idaho?
Contract labor may count as employees; the commission decides coverage case by case.
What happens to a Idaho employer with no coverage?
A penalty of $2 per day per employee or $25 per day, whichever is greater, plus 10% of benefits paid. Failing to carry coverage is a misdemeanor.
Can an employer self-insure in Idaho?
Available to employers with large payrolls that meet the commission's requirements and get its approval.
All states: workers' comp requirements by state · Georgia · Missouri