Idaho Admin. Code r. 09.01.35.040 - COMPROMISE OF PENALTY AND CIVIL PENALTY

Pursuant to Section 72-1354, Idaho Code, the Director or his authorized representative may, for good cause shown, compromise the amount of penalties owed on an employer account. An employer shall submit a request in writing for compromise of penalties, setting forth the reason(s) for the delinquency, and attaching any available evidence supporting the request.

01. Good Cause. An employer has established good cause if the employer can show that one (1) of the following criteria has been met:

a. The reason for the delinquency was beyond the reasonable control of the employer. Examples of circumstances that are beyond the reasonable control of the employer include, but are not limited to, the following:

i. Departmental error, including but not limited to providing incorrect information to the employer or not furnishing proper forms in sufficient time to permit timely payment of contributions;

ii. Death or serious illness or injury of the employer or the employer's accountant or members of their immediate families;

iii. Destruction by fire or other casualty of the employer's place of business or business records; or

iv. Postal service delays.

b. The delinquency was due to circumstances for which the imposition of penalties would be inequitable.

c. Good cause is also established in the case of an employer who has never received a status determination, who has never paid any contributions to the director, who voluntarily approaches the Department to inquire as to whether workers are engaged in covered employment, and the failure to pay contributions was due to the employer's good faith belief that the employer was not a covered employer pursuant to the provisions of Idaho Employment Security Law. Ref. Section 72-1354, Idaho Code.

Notes

Idaho Admin. Code r. 09.01.35.040

Effective March 23, 2022