2005 Idaho Code - 72-1604 — EMPLOYER REPORTING REQUIREMENTS

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 16
                         STATE DIRECTORY OF NEW HIRES
    72-1604.  EMPLOYER REPORTING REQUIREMENTS. (1) Effective October 1, 1997,
an employer doing business in the state of Idaho shall report to the
department the hiring or rehiring of an employee who works in the state. The
report shall contain:
    (a)  The employee's name, address and social security number;
    (b)  The employer's name, address and the identifying number assigned to
    the employer under 26 U.S.C. 6109; and
    (c)  The employer's Idaho unemployment insurance account number, if any,
    and the employee's date of hire or rehire.
    (d)  Multistate employers that have notified the secretary of health and
    human services that they will transmit all new hire reports to Idaho shall
    indicate in the reports whether each employee will be included in the
    employer's Idaho quarterly wage report for unemployment insurance
    purposes.
    (2)  An employer may report by submitting a copy of the employee's United
States internal revenue service form W-4 (employee's withholding allowance
certificate) with the information required in subsections (1)(c) and (d) of
this section (if applicable) noted thereon, or by any other means authorized
by the director. An employer may submit the report by mail, telefax, or any
other means the director authorizes. If an employer submits a report by mail,
the report shall be deemed submitted on the postmarked date. A report
transmitted by any other means shall be deemed submitted on the date the
department receives it.
    (3)  An employer shall submit its report not later than twenty (20)
calendar days after the date of hire or rehire. Employers transmitting reports
electronically shall submit two (2) transmissions each month, if necessary,
not less than twelve (12) days nor more that sixteen (16) days apart.
    (4)  An employer is authorized and required by this chapter to disclose
the information described in subsection (1) of this section and is not liable
to the employee for the disclosure or subsequent use of the information
pursuant to this chapter.
    (5)  Entry of employer information shall be made into a database
maintained by the state directory of hires within five (5) business days of
receipt from employers.