2005 Idaho Code - 72-1365 — PAYMENT OF BENEFITS

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 13
                           EMPLOYMENT SECURITY LAW
    72-1365.  PAYMENT OF BENEFITS. (1) Benefits shall be paid from the
employment security fund to any unemployed individual who is eligible for
benefits as provided by section 72-1366, Idaho Code.
    (2)  Periodically, the department of health and welfare, bureau of child
support enforcement, shall forward to the director a list containing the full
name and social security number of persons from whom it is seeking child
support. The director shall match the names and social security numbers on the
list with its records of individuals eligible for benefits, and shall notify
the department of health and welfare, bureau of child support enforcement, of
the address and amount of benefits due each individual.
    (a)  Voluntary withholding. The director shall deduct and withhold from
    any benefits payable to an individual that owes child support obligations
    as defined under paragraph (g) of this subsection, the amount specified by
    the individual to the director to be deducted and withheld under this
    subsection, if paragraph (b) of this subsection below is not applicable.
    (b)  Involuntary withholding. The director shall withhold any benefits of
    any person within the limits established by section 11-207, Idaho Code,
    upon notification and order by the department of health and welfare,
    bureau of child support enforcement, to collect any delinquent child
    support obligation which has been assigned on behalf of any individual to
    the department of health and welfare under sections 56-203A and 56-203B,
    Idaho Code, or a child support obligation which the department seeks to
    collect pursuant to chapter 12, title 7, Idaho Code. The set-off or
    withholding of any benefits of a claimant shall become final after the
    following conditions have been met:
         (i)   The child support payment to be set-off or withheld is a child
         support obligation established by order as defined in section 7-1202,
         Idaho Code.
         (ii)  All liabilities owed by reason of the provisions of section
         72-1369, Idaho Code, have been collected by the director.
         (iii) Notice of the set-off or withholding has been mailed by
         registered or certified mail from the department of health and
         welfare, bureau of child support enforcement, to the claimant-obligor
         at the address listed on the claim.
              Within fourteen (14) days after such notice has been mailed (not
         counting Saturday, Sunday, or state holidays as the 14th day), the
         claimant-obligor may file a protest in writing, requesting a hearing
         before the department of health and welfare to determine his
         liability to the obligee. The hearing, if requested, shall be held
         within thirty-five (35) days from the date of the initial notice to
         the claimant-obligor of the proposed set-off. No issues at that
         hearing may be considered which have been litigated previously. The
         department of health and welfare shall issue its findings and
         decision either at the hearing or within ten (10) days of the hearing
         by mail to the claimant-obligor.
         (iv)  In its decision, the department of health and welfare may order
         the withholding and set-off of any subsequent benefits which may be
         due the claimant-obligor until the debt for which set-off is sought
         and any additional debts which are incurred by the claimant's failure
         to make additional periodic payments based upon the same court order
         are satisfied.
    (c)  Any amount deducted and withheld under paragraph (a) or (b) of this
    subsection shall be paid by the director to the appropriate state or local
    child support enforcement agency.
    (d)  Any amount deducted and withheld under paragraph (a) or (b) of this
    subsection shall for all purposes be treated as if it were paid to the
    individual as benefits and paid by such individual to the state or local
    child support enforcement agency in satisfaction of the individual's child
    support obligations.
    (e)  For purposes of paragraphs (a) through (d) of this subsection, the
    term "benefits" means any compensation payable under this chapter,
    including amounts payable by the director pursuant to an agreement under
    any federal law providing for compensation, assistance, or allowances with
    respect to unemployment.
    (f)  This section applies only if appropriate arrangements have been made
    for reimbursement by the state or local child support enforcement agency
    for the administrative costs incurred by the director under the provisions
    of this section which are attributable to child support obligations being
    enforced by the state or local child support enforcement agency.
    (g)  The term "child support obligation" is defined for the purposes of
    these provisions as including only an obligation which is being enforced
    pursuant to a plan described in section 454 of the social security act
    which has been approved by the secretary of health and human services
    under part D of title IV of the social security act.
    (h)  The term "state or local child support enforcement agency" as used in
    these provisions means any agency of this state or a political subdivision
    thereof operating pursuant to a plan described in paragraph (g) of this
    subsection.
    (3)  Benefits shall be paid only to the extent that moneys are available
for such payments in the employment security fund.
    (4)  Benefits shall be paid not less frequently than biweekly.
    (5)  Upon request, the department of health and welfare, bureau of child
support enforcement, shall make the procedures established in this section for
collecting child support available to county prosecuting attorneys. The
provisions of this subsection apply only if appropriate arrangements have been
made for reimbursement by the requesting prosecuting attorney for the
administrative costs incurred by the bureau, which are attributable to the
request.
    (6)  (a)  An individual filing a new claim for benefits shall, at the time
    of filing such claim, be advised that:
         (i)   Benefits are subject to federal and state tax and requirements
         exist pertaining to estimated tax payments;
         (ii)  The individual may elect to have federal income tax deducted
         and withheld from the individual's benefits at the amount specified
         in the federal internal revenue code;
         (iii) The individual shall be permitted to change a previously
         elected withholding status once during each benefit year.
    (b)  Amounts deducted and withheld from benefits shall remain in the
    unemployment fund until transferred to the taxing authority as a payment
    of income tax.
    (c)  The director shall follow all procedures specified by the United
    States department of labor and the federal internal revenue service
    pertaining to the deducting and withholding of income tax.
    (d)  Amounts shall not be deducted and withheld under this subsection
    until the following deductions are made and withheld in the following
    order:
         (i)   First, amounts owed for overpayments of benefits deducted and
         withheld pursuant to the provisions of section 72-1369, Idaho Code;
         (ii)  Second, amounts owed for child support obligations deducted and
         withheld pursuant to the provisions of subsection (2) of this
         section.
    (e)  At the director's discretion, the director may promulgate rules
    allowing individuals to elect to have state income tax deducted and
    withheld from the individual's payment of benefits.