Companies with 1 or more part-time or full-time, or seasonal employees are required to purchase Idaho work comp insurance. Workers’ Compensation Insurance must be in place on day one the first employee is hired.
Numerous exemptions from work comp in Idaho exist. Examples: household domestics, agricultural/dusting pilots, and real estate salespeople/brokers paid just on commission and sports contest officials, and volunteer ski patrol crew.
Sole-Proprietors, Corporate Officers, Partners, and LLC Members are all excluded from a work comp policy, but can elect to include themselves on a policy. Corp. Officers with 10% or more of stock are excluded from coverage, but may elect to be included for coverage.
Sole Proprietors and Partners: If included in coverage, must use a minimum payroll of $13,000 as of January 1, 2017
Corporate Officers and LLC Members: If included on a policy, must use a minimum payroll of $700 weekly or $2,900 weekly maximum as of 1/1/2017.