# Idaho — State employment law headcount triggers that deviate from federal thresholds

For Idaho, law category is workers compensation; state threshold is 1 or more; key differences is Sole proprietors, partners, corporate officers (owning at least 10%), and LLC members are automatically excluded but can opt in; coverage / scope is Includes full-time, part-time, seasonal, and occasional employees, recorded from its source on 2026-08-14.

- **State:** Idaho _(verified: appears in the quote below)_
- **Law category:** workers compensation _(our reading, not quoted from the source)_
- **State threshold:** 1 or more _(verified: appears in the quote below)_
- **Key differences:** Sole proprietors, partners, corporate officers (owning at least 10%), and LLC members are automatically excluded but can opt in. _(verified: appears in the quote below)_
- **Coverage / scope:** Includes full-time, part-time, seasonal, and occasional employees. _(verified: appears in the quote below)_

## What the source says

> Idaho | 1 or more | Includes full-time, part-time, seasonal, and occasional employees. | Sole proprietors, partners, corporate officers (owning at least 10%), and LLC members are automatically excluded but can opt in.

## Source

- https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/

Last verified: 2026-08-14. Review by: 2027-02-10.
Part of [State employment law headcount triggers that deviate from federal thresholds](https://referencesource.org/state-employment-law-headcount-triggers/).