--- title: "Idaho Workers' Comp Requirements for Employers | MCC" description: "Idaho workers' comp: 1 or more employees, owners and officers, penalties and the required notice, in the agency's words." url: "https://mcc-solutionsnj.com/bookkeeping/workers-comp-idaho" --- Workers' comp · Idaho # Idaho workers' compensation requirements Which employers must carry coverage, how owners and contractors are treated, and what the agency's pages say about penalties, the workplace notice, self-insurance and checking a policy. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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. Workplace notice An insured employer must keep the commission's notice posted in a conspicuous place at each place of business, stating that coverage is secured and naming the insurer. Not keeping it posted is a misdemeanor (Idaho Code 72-312). 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** Hiring in another state? [Employer registration in Idaho, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). "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." **Notice** "An employer who fails to post and keep such notice conspicuously displayed shall be guilty of a misdemeanor." ## Three example businesses What the stated rule says for three common setups: - **2 employees, most businesses (not construction), llc:** Required. [See why](/bookkeeping/do-i-need-workers-comp-checker?state=id&employees=2&industry=other&biz=llc) - **4 employees, construction, corporation:** Required. [See why](/bookkeeping/do-i-need-workers-comp-checker?state=id&employees=4&industry=construction&biz=corporation) - **6 employees, most businesses (not construction), sole proprietor:** Required. [See why](/bookkeeping/do-i-need-workers-comp-checker?state=id&employees=6&industry=other&biz=sole) Your own numbers: [open the checker for Idaho](/bookkeeping/do-i-need-workers-comp-checker?state=id). ## Official sources - [Idaho Workers' Compensation Facts for Employers (Idaho Industrial Commission)](https://iic.idaho.gov/wp-content/uploads/2023/11/Facts-for-Employers.pdf) (checked November 2026) - [Idaho Code 72-312, Posting of notice regarding insurance (Idaho Legislature)](https://legislature.idaho.gov/statutesrules/idstat/Title72/T72CH3/SECT72-312) (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. **What notice must a Idaho employer post?** An insured employer must keep the commission's notice posted in a conspicuous place at each place of business, stating that coverage is secured and naming the insurer. Not keeping it posted is a misdemeanor (Idaho Code 72-312). **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](/bookkeeping/workers-comp-requirements-by-state) · [Georgia](/bookkeeping/workers-comp-georgia) · [Missouri](/bookkeeping/workers-comp-missouri) Keeping coverage records in Idaho? ## Workers' Comp and Business Insurance Records Kit A state coverage checklist with Idaho's rule and official link, a certificate of insurance log for subcontractors, an injury report and claim log, and a workbook that flags policy renewals and expiring certificates, as Word files and PDFs. [Get the kit ($15)](/toolkits/workers-comp-and-insurance-records-kit) [Free sample](/toolkits/workers-comp-and-insurance-records-kit#free-starter)14-day full refund Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll and insurance records kept for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)