The unemployment insurance (UI) program is a federal-state partnership based on federal law but administered by state employees under state law. While there are broad requirements under federal law regarding UI benefits and financing, the specifics are set out under each state’s laws. In Idaho, Employment Security Law and administrative rule outline how the program is operated within the federal guidelines.
Idaho statute
- Employment Security Law: Title 72, Chapter 13, et seq., Idaho Code
- State Directory of New Hires: Title 72, Chapter 16, et seq., Idaho Code
- Idaho Employer Alcohol and Drug-Free Workplace Act: Title 72, Chapter 17, et seq., Idaho Code
Administrative rules
Administrative orders
- AO 644 – Calculating the Employment Security Fund Balance
- AO 648 – Minimum Qualifying Wages for Unemployment Insurance and Minimum Weekly Benefit Amount
- AO 673 – Unemployment Insurance Taxable Wage Rate Table, Taxable Wage Base and Reserve Tax
- AO 674 – Unemployment Insurance Maximum Weekly Benefit Amount
Policy
Federal statute
The underlying framework of the UI system is contained in the Social Security Act. UI is financed by federal taxes under the Federal Unemployment Tax Act and by state payroll taxes under Employment Security Law.