New hire reporting — 20-day deadline
Idaho employers must report newly hired and rehired employees to the Idaho Department of Labor within 20 calendar days of the date of hire. The requirement applies to all employers doing business in Idaho, regardless of size. A rehire must be reported if the employee's previous employment was terminated at least 60 days before the new start date. The report must include the employee's name, address, Social Security number, and date of hire, along with the employer's name, address, federal employer identification number (FEIN), and Idaho unemployment insurance account number if applicable.
Source: Idaho Code § 72-1604; Idaho Department of Labor — Report New Hires
Child labor — age and hour restrictions for minors under 16
Idaho Code § 44-1301 prohibits employment of children under 14 years of age in or in connection with any mine, factory, workshop, mercantile establishment, store, telegraph or telephone office, laundry, restaurant, hotel, apartment house, or in the distribution or transmission of merchandise or messages. The statute also makes it unlawful to employ any child under 14 in any business or service during the hours in which the public schools of the district where the child resides are in session, or before 6:00 a.m. or after 9:00 p.m.
A limited exception allows children over age 12 to be employed in the occupations listed in § 44-1301 during the regular vacations of two weeks or more of the public schools of the district in which the child resides. Additionally, a student may be employed by the public schools of the district for a maximum of 10 hours per week, provided the employment is voluntary and with the consent of the student's legal guardian (Idaho Code § 44-1301).
Hour restrictions for minors under 16. Idaho Code § 44-1304 prohibits employing or permitting any person under 16 years of age to work at any gainful occupation for more than 54 hours in any one week, or more than 9 hours in any one day. Minors under 16 may not work before 6:00 a.m. or after 9:00 p.m.
Employer record-keeping requirement. Every person, firm, corporation, agent, or officer employing or permitting minors under 16 years of age and over 14 years of age to work in any mine, factory, workshop, mercantile establishment, store, telegraph or telephone office, laundry, restaurant, hotel, apartment house, or in the distribution or transmission of merchandise or messages must keep a record of the names, ages, and place of residence of all such minor employees (Idaho Code § 44-1302, incorporated by reference in Title 44, Chapter 13).
These Idaho restrictions apply in addition to federal child labor standards under the Fair Labor Standards Act, 29 U.S.C. § 203(l), which sets federal minimum age requirements (generally 14 for most non-agricultural work), hour limits for 14- and 15-year-olds, and Hazardous Occupation Orders prohibiting employment of minors under 18 in specified dangerous occupations. Where both federal and Idaho law apply, employers must comply with the more restrictive standard.
Source: Idaho Code § 44-1301; Idaho Code § 44-1304