SPECIAL SITUATIONS (Exemptions From Workers' Compensation)

1.) Household Domestic Service

2.) Casual Employment

3.) Employment of outworkers

4.) Employment of members of an employer’s family dwelling in his household

5.) Employment of members of an employer’s family not living in his/her household if the employer is the owner of a sole proprietorship. The family member must file a written declaration of her/his election for exemption from coverage with the Industrial Commission. For the purpose of this subsection, “member of an employer’s family” means a natural person or the spouse of a natural person who is related to the employer by blood, adoption or marriage within the first degree of consanguinity.

6.) Employment which is not carried on by the employer for the sake of pecuniary (monetary) gain.

7.) Employment as the owner of a sole proprietorship; employment of a working member of a partnership or a limited liability company; employment of an officer of a corporation who at all times during the period involved owns not less than ten percent (10%) of all of the issued and outstanding voting stock of the corporation and, if the corporation has directors, is also a director thereof.

8.) Employment for which a rule of liability for injury, occupational disease, or death is provided by the laws of the United States.

9.) Pilots of agricultural spraying or dusting planes. Employment as a pilot of an aircraft, used to apply fertilizers and pesticides to agricultural crops, when actually operating an aircraft, shall be exempt from the provisions of the workers' compensation law, if the following occur:
a.) the employer files with, and has written approval by, the Industrial Commission, prior to employing a pilot for the purpose of engaging in the application of pesticides to agricultural crops by aircraft

b.) proof of coverage of an insurance policy that will provide for the employed pilot of such aircraft while actually operating an aircraft. Benefits must be in an amount of not less than: twenty-five thousand dollars ($25,000) accidental death and dismemberment, ten thousand dollars ($10,000) medical expense payments, and five hundred dollars ($500) per month disability income for a minimum of forty-eight (48) months.

10.) Associate real estate brokers and real estate salesmen. Service performed by an individual for a real estate broker as an associate real estate broker or as a real estate salesman, if all such service performed by such individual for such person is performed solely for commission (no salary paid).

11.) Volunteer ski patrollers.

12.) Officials of athletic contests involving secondary schools, as defined in section 33-119, Idaho Code.

Another exemption would be the Election of exempt coverage. An employer engaged in any of the above exempt situations may elect coverage thereof by a declaration in writing of him/herself and his/her surety filed with the commission that the provisions of the law shall apply thereto. Unless the effective date of such coverage is otherwise fixed in such declaration, coverage shall be deemed effective as of the date of filing such election, if the employer also files simultaneously or has on file approved security under section 72-301, Idaho Code; otherwise, such coverage shall be deemed effective upon the filing of approved security.