Idaho Admin. Code r. 09.01.35.061

Current through September 2, 2024

Section 09.01.35.061 - DEFINITIONS

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.

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.

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:

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;

b. Bonuses, prizes, and gifts given to an employee in recognition of services, sales, or production;

c. Commissions for past services in covered employment;

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;

e. Salary advances against commissions;

f. All forms of profit sharing for services rendered unless specifically exempt under Section 72-1328, Idaho Code;

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;

h. Vacation or "idle-time" pay, no matter when paid;

i. Personal expense reimbursement, not gifts, i.e., clothing, family expenses, rent.

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.

03.Exclusions From Wages. The term "wages" described in Section 72-1328, Idaho Code, does not include the following:

a. Prizes or gifts for special occasions which are expressions of good will;

b. Bonuses paid for signing a contract;

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;

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;

e. Rental charge for personal equipment provided by the employee on the job: if

i. There is a rental agreement; and

ii. The worker has received a reasonable wage for services performed; and

iii. The fees are held separately on the employer's records.

f. Stock or membership interests issued for purposes other than services performed or to be performed;

g. Reimbursement for actual employee expense, or business allowance arrangements with employees that requires them:

i. To have paid or incurred reasonable job related expenses while performing services as employees; and

ii. To account adequately to the employer for these expenses; and

iii. To return any excess reimbursement or allowance.

h. Payments for employee travel expenses, provided:

i. Payments are job related expenses while performing services; and

ii. Payments do not exceed actual expenses or the federal allowance per diem rate for the area of travel; and

iii. Records for days of travel pertaining to per diem payments are verifiable.

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.

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.

k. Payments of any kind by a partnership to its partner or by a sole proprietorship to its owner.

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.

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.

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.

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.

Idaho Admin. Code r. 09.01.35.061

Effective March 23, 2022