2005 Idaho Code - 72-1316A — EXEMPT EMPLOYMENT

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 13
                           EMPLOYMENT SECURITY LAW
    72-1316A.  EXEMPT EMPLOYMENT. "Exempt employment" means service performed:
    (1)  By an individual in the employ of his spouse or child.
    (2)  By a person under the age of twenty-one (21) years in the employ of
his father or mother.
    (3)  By an individual under the age of twenty-two (22) years who is
enrolled as a student in a full-time program at an accredited nonprofit or
public education institution for which credit at such institution is earned in
a program which combines academic instruction with work experience. This
subsection shall not apply to service performed in a program established at
the request of an employer or group of employers.
    (4)  In the employ of the United States government or an instrumentality
of the United States exempt under the constitution of the United States from
the contributions imposed by this chapter.
    (5)  In the employ of a governmental entity in the exercise of duties:
    (a)  As an elected official;
    (b)  As a member of a legislative body, or a member of the judiciary, of a
    state or political subdivision thereof;
    (c)  As a member of the state national guard or air national guard;
    (d)  As an employee serving on a temporary basis in case of fire, storm,
    snow, earthquake, flood, or similar emergency; or
    (e)  In a position which, pursuant to the laws of this state, is
    designated as (i) a major nontenured policymaking or advisory position, or
    (ii) a policymaking or advisory position which ordinarily does not require
    more than eight (8) hours per week.
    (6)  By an inmate of a correctional, custodial or penal institution, if
such services are performed for or within such institution.
    (7)  In the employ of:
    (a)  A church or convention or association of churches; or
    (b)  An organization which is operated primarily for religious purposes
    and which is operated, supervised, controlled, or principally supported by
    a church, or convention or association of churches; or
    (c)  In the employ of an institution of higher education, if it is devoted
    primarily to preparation of a student for the ministry or training
    candidates to become members of a religious order; or
    (d)  By a duly ordained, commissioned, or licensed minister of a church in
    the exercise of his ministry or by a member of a religious order in the
    exercise of duties required by such order.
    (8)  By a program participant in a facility that provides rehabilitation
for individuals whose earning capacity is impaired by age, physical or mental
deficiency, or injury or provides remunerative work for individuals who,
because of their impaired physical or mental capacity, cannot be readily
absorbed into the labor market.
    (9)  As part of an unemployment work relief program or as part of an
unemployment work training program assisted or financed in whole or in part by
any federal agency or an agency of a state or political subdivision thereof,
by an individual receiving such work relief or work training.
    (10) Service with respect to which unemployment insurance is payable under
an unemployment insurance system established by an act of congress other than
the social security act.
    (11) As a student nurse in the employ of a hospital or nurses' training
school by an individual who is enrolled and is regularly attending courses in
a nurses' training school approved pursuant to state law, and service
performed as an intern in the employ of a hospital by an individual who has
completed a course in a medical school approved pursuant to state law.
    (12) By an individual under the age of eighteen (18) years of age in the
delivery or distribution of newspapers or shopping news not including delivery
or distribution to any point for subsequent delivery or distribution.
    (13) By an individual for a person as an insurance agent or as an
insurance solicitor, if all such service performed by such individual for such
person is performed for remuneration solely by way of commission.
    (14) By an individual for a real estate broker as an associate real estate
broker or as a real estate salesman, if all such service performed by such
individual for such person is performed for remuneration solely by way of
commission.
    (15) Service covered by an election approved by the agency charged with
the administration of any other state or federal unemployment insurance law,
in accordance with an arrangement pursuant to section 72-1344, Idaho Code.
    (16) In the employ of a school or college by a student who is enrolled and
regularly attending classes at such school or college.
    (17) In the employ of a hospital by a resident patient of such hospital.
    (18) By a member of an AmeriCorps program.
    (19) By an individual who is paid less than fifty dollars ($50.00) per
calendar quarter for performing work that is not in the course of the
employer's trade or business, and who is not regularly employed by such
employer to perform such service. For the purposes of this subsection, an
individual shall be deemed to be regularly employed by an employer during a
calendar quarter only if:
    (a)  On each of some twenty-four (24) days during such quarter such
    individual performs for such employer for some portion of the day service
    not in the course of the employer's trade or business; or
    (b)  Such individual was so employed by such employer in the performance
    of such service during the preceding calendar quarter.