Who needs an unemployment insurance account, new hire reporting and workers’ compensation in Idaho?

Issued by Idaho Department of Labor; Idaho Industrial Commission, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Idaho

The Idaho table lists this for every kind of business.

Workers’ compensation insurance is required from the first employee, full-time, part-time, seasonal or occasional, and the policy must be in force before that person starts work; sole proprietors, LLC members and qualifying corporate officers are exempt themselves. Report each new hire to the Department of Labor within 20 days through the Employer Portal.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Idaho Department of Labor; Idaho Industrial Commission.

Sources and dates

Office of the Governor 2026 unemployment rate release; Department of Labor Administrative Order 682 (2026 wage base); Department of Labor new hire reporting pages; Industrial Commission employer FAQs (Idaho Code 72-203). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.