Federal OSHA jurisdiction — no state plan
Idaho does not operate an OSHA-approved state plan. Private sector employers and workers in Idaho are covered by federal OSHA enforcement and standards. State and local government workers in Idaho are not covered by federal OSHA and have no state-level OSHA equivalent for workplace safety enforcement.
Source: OSHA State Plans
Workers' compensation coverage requirement
Every employer in Idaho must secure workers' compensation coverage. The requirement applies when an employer has one or more employees (full-time, part-time, seasonal, or occasional), subject to statutory exemptions in Idaho Code § 72-212. Employers may secure coverage through private insurance, the Idaho State Insurance Fund, self-insurance approved by the Industrial Commission, or the assigned risk pool. Failure to secure coverage is a misdemeanor, and the employer may be assessed a civil penalty of either $2 per employee per day or $25 per day, whichever is greater.
Source: Idaho Code § 72-301; Idaho Code § 72-319