Idaho: employee or independent contractor?
The test depends on which law you're dealing with. A worker can be a contractor for one law and an employee for another.
| Law | Test | Statute |
|---|---|---|
| Unemployment insurance | partial ABC (A and C) | Idaho Code § 72-1316(4) |
| Federal income tax, FICA, FUTA | IRS common-law test | IRS |
| Federal minimum wage and overtime | Economic reality test (FLSA) | DOL |
How the statute words it
(a) free from control or direction in the performance of his work, both under his contract of service and in fact; (b) engaged in an independently established trade, occupation, profession, or business.
Details and exceptions
- effective_date is the DOL table baseline (in effect on or before 2023-01-01); the enactment date was not checked.
- Workers' comp test not checked in this pass (Business insurance lane).
Running payroll in Idaho?
Recent changes
Last verified against the official source on October 9, 2026.
No changes recorded since we started tracking this page.
Sources
- Idaho Legislature (Idaho Code) · data as of October 8, 2026 · last checked October 9, 2026
We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.