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title-59•Title 59 — Public Officers in General
Idaho Code, published by the Idaho Legislative Services Office. Idaho Statutes are updated to the website July 1 following the legislative session.
Every qualified elector shall be eligible to hold any office of this state for which he is an elector, except as otherwise provided by the Constitution.
[(59-101) 1890-1891, p. 57, sec. 5; reen. 1899, p. 33, sec. 5; am. R.C., sec. 250; reen. C.L., sec. 250; C.S., sec. 381; I.C.A., sec. 57-101.]
It shall be unlawful for any member of the legislature, during the term for which he was elected, to accept or receive, or for the governor, or other officials or board, to appoint such member of the legislature to, any office of trust, profit, honor or emolument, created by any law passed by the legislature of which he is a member. Any appointment made in violation of this section shall be null and void and without force and effect, and any attempt to exercise the powers of such office by such appointee shall be a usurpation, and the appointee shall be deemed guilty of a misdemeanor, and, on conviction, shall be fined not less than five hundred dollars nor more than five thousand dollars.
[(59-102) 1907, p. 308, sec.sec. 1, 2; reen. R.C. & C.L., sec. 251; C.S., sec. 382; I.C.A., sec. 57-102.]
No state or district officer must absent himself from the state or district for more than thirty (30) days, unless upon business of the state, or with the consent of the governor. The consent of the governor shall not be necessary in the case of persons serving in the armed forces of the United States.
[(59-104) R.S., sec. 326; am. 1890-1891, p. 21, sec. 1; reen. 1899, p. 13, sec. 1; reen. R.C. & C.L., sec. 253; C.S., sec. 384; I.C.A., sec. 57-104; am. 1945, ch. 164, sec. 6, p. 245.]
The governor, lieutenant governor, secretary of state, attorney general, state treasurer, state controller and superintendent of public instruction may occupy, without rent or charge, the offices provided for them respectively in the capitol mall; and no pay or allowance must be made to any one of said officers for rent, fuel, or lights whether such officer occupy such office or not.
[(59-105) R.S., sec. 327; reen. R.C. & C.L., sec. 254; C.S., sec. 385; I.C.A., sec. 57-105; am. 2011, ch. 303, sec. 1, p. 870.]
Nominations made by the governor to the senate must be in writing, designating the residence of the nominee and the office for which he is nominated.
[(59-301) R.S., sec. 335; am. R.C., sec. 262; reen. C.L., sec. 262; C.S., sec. 393; I.C.A., sec. 57-301.]
Whenever the senate concurs in a nomination, its secretary must immediately deliver a copy of the resolution of concurrence, certified by the president and secretary, to the governor.
[(59-302) R.S., sec. 336; am. R.C., sec. 263; reen. C.L., sec. 263; C.S., sec. 394; I.C.A., sec. 57-302.]
The governor must commission:
All officers of the militia.
All officers appointed by the governor, or by the governor with the advice and consent of the senate.
[(59-303) R.S., sec. 337; am. R.C., sec. 264; reen. C.L., sec. 264; C.S., sec. 395; I.C.A., sec. 57-303.]
The commissions of all officers commissioned by the governor must be issued in the name of the people of this state, and must be signed by the governor and attested by the secretary of state, under the great seal.
[(59-304) R.S., sec. 338; am. R.C., sec. 265; reen. C.L., sec. 265; C.S., sec. 396; I.C.A., sec. 57-304.]
The commissions of all officers, where no special provision is made by law, must be signed by the presiding officer of the body, or by the person making the appointment.
[(59-305) R.S., sec. 339; reen. R.C. & C.L., sec. 266; C.S., sec. 397; I.C.A., sec. 57-305.]
The appointment of every deputy, clerk or other employee of the state of Idaho, including contract employees, whose salary or other compensation is payable out of any appropriation or allotment specifically provided for such payment, except temporary manual labor, per diem or hourly help used irregularly at state institutions, and expert and special help such as doctors, dentists and others who render service in emergency cases, shall be made on forms prescribed by the division of budget, policy planning and coordination by the appointing officer, board, commission or other designated authority. Such appointment form shall set forth the name, address, employee identification information and official position of such deputy, clerk or other employee, and where the rate of compensation is not fixed by general statute, the same shall be specified in such form within the limitations fixed by appropriation acts or allotments. Upon making any change in the personnel of any office, department, bureau or institution, or in the rate of compensation thereof, the appointing power shall forthwith certify such change in the same manner as an appointment.
[(59-306) C.S., sec. 398-A, as added by 1921, ch. 193, sec. 2, p. 394; am. 1929, ch. 82, sec. 1, p. 133; I.C.A., sec. 57-306; am. 1977, ch. 307, sec. 1, p. 857.]
From and after the first day of June, 1921, the state controller shall not certify any claim nor issue any warrant, for the payment of any salary, wages, per diem or other compensation of any officer, clerk or other state employee, not elected by popular vote, against any appropriation specifically provided for the payment of such compensation, unless the certificate prescribed by section 59-306, Idaho Code, shall previously have been filed in his office, and the state controller shall be liable upon his official bond for the payment of such compensation in excess of the rate prescribed by law or legally fixed by such certificate of appointment.
[(59-307) C.S., sec. 398b, as added by 1921, ch. 193, sec. 3, p. 394; I.C.A., sec. 57-307; am. 1994, ch. 180, sec. 127, p. 504.]
Before any officer elected or appointed to fill any office created by the laws of the state of Idaho enters upon the duties of his office, he must take and subscribe an oath, to be known as the official oath, which is as follows:
"I do solemnly swear (or affirm, as the case may be) that I will support the Constitution of the United States, and the Constitution of the State of Idaho, and that I will faithfully discharge the duties of (insert office) according to the best of my ability."
[59-401, added 1983, ch. 160, sec. 2, p. 463.]
Whenever a different time is not prescribed by law the oath of office must be taken, subscribed and filed within ten (10) days after the officer has notice of his election or appointment, or before the expiration of fifteen (15) days from the commencement of his term of office, when no such notice has been given.
[(59-402) R.S., sec. 353; reen. R.C. & C.L., sec. 269; C.S., sec. 400; I.C.A., sec. 57-402.]
Except when otherwise provided, the oath may be taken before any officer authorized to administer oaths.
[(59-403) R.S., sec. 354; reen. R.C. & C.L., sec. 270; C.S., sec. 401; I.C.A., sec. 57-403.]
The oath of office of county elective officers shall be taken by the county commissioners before the county recorders of their respective counties, on the second Monday of January succeeding each general election, and on the same day the other county officers shall take and subscribe the official oath before the chairman of the board. Provided, however, in the event of inability to appear for the taking of the oath, for any reason, a duly elected county official may be sworn in and may subscribe to the oath, wherever he may be, provided he appear before an officer duly authorized to administer oaths, and provided further, that any person who is in any branch of the armed forces of the United States of America, may appear before any person qualified to administer oaths, as prescribed in section 51-113, Idaho Code, and may take and subscribe the oath of office as provided for in section 59-401, Idaho Code, of this title and chapter, and the oath of office shall have the same force and effect as though it were taken before the county commissioners as herein provided.
[(59-404) 1895, p. 139, sec. 1; reen. 1899, p. 67, sec. 4; reen. R.C. & C.L., sec. 271; C.S., sec. 402; I.C.A., sec. 57-404; am. 1945, ch. 164, sec. 1, p. 245; am. 2017, ch. 192, sec. 14, p. 458.]
Every oath of office, certified by the officer, before whom the same was taken, must be filed within the time required by law, except when otherwise specially directed, as follows:
The oath of all officers whose authority is not limited to any particular county, in the office of the secretary of state.
The oath of all officers elected or appointed for any county, district or precinct, in the offices of the recorder of their respective counties. The oath for school district trustees shall be filed in the manner prescribed by section 33-501, Idaho Code.
[(59-405) R.S., sec. 356; am. R.C., sec. 272; reen. C.L., sec. 272; C.S., sec. 403; I.C.A., sec. 57-405; am. 1980, ch. 32, sec. 2, p. 57.]
Deputies, clerks and subordinate officers must take and file an official oath before entering upon their duties.
[(59-406) R.S., sec. 357; reen. R.C. & C.L., sec. 273; C.S., sec. 404; I.C.A., sec. 57-406.]
Whenever any elective state official shall be unable to appear for the taking of his oath as provided for in this code, for any reason, including his being a member of the armed forces of the United States, he may be sworn in and may take his oath wherever he may be, before an officer duly authorized to administer oath and if any person duly elected to a state elective position be in the armed forces of the United States of America at the time for taking his oath as provided in this chapter, he may appear before any person qualified to administer an oath, as prescribed in section 51-113, Idaho Code, and may take the oath of office provided for in section 59-401, Idaho Code, and the oath shall have the same force and effect as though it were taken before an officer, legally granted the right to administer oaths within the state of Idaho.
[(59-407) I.C.A., sec. 57-407, added 1945, ch. 164, sec. 2, p. 245; am. 2017, ch. 192, sec. 15, p. 458.]
In the event any county elective official shall be unable to serve, due to illness, injury or on account of war, war industries, job freezing or being a member of any branch of the armed forces of the United States of America, it shall be the duty of the county commissioners to appoint a qualified person to temporarily discharge the duties of the office as an acting officer. If possible, the person appointed must be chosen from the same political party as that of the elective official who is unable to serve.
This appointment shall remain in full force and effect until the duly elected official shall be able to assume the duties of his office. Providing, however, that no person so appointed by the commissioners shall receive remuneration different than that which would have been received by the elective official, whose place the acting officer is filling; and provided further, that no acting officer appointed shall serve a term longer than that for which the elected official was chosen.
[(59-408) I.C.A., sec. 57-408, as added by 1945, ch. 164, sec. 3, p. 245.]
(1) The elected officers named in this subsection shall receive the following compensation for their services:
(a) Commencing on the first Monday in January 2023, until the first Monday in January 2027, the governor shall receive compensation of one hundred fifty-one thousand four hundred dollars ($151,400) per annum;
(b) The lieutenant governor shall receive thirty-five percent (35%) of the governor’s compensation per annum;
(c) The secretary of state, state treasurer, and state superintendent of public instruction shall each receive eighty-five percent (85%) of the governor’s compensation per annum;
(d) Commencing on the first Monday in January 2023, until the first Monday in January 2027, the attorney general shall receive compensation of one hundred forty-six thousand seven hundred thirty dollars ($146,730) per annum; and
(e) The state controller shall receive eighty-five percent (85%) of the governor’s compensation per annum; said compensation to be audited by the legislative council.
(2) Such compensation shall be paid on regular pay periods as due out of the state treasury and shall be in full for all services by said officers, respectively, rendered in any official capacity or employment whatever during their respective terms of office; but no increase in the rate of compensation shall be made during the terms of such officers; provided however, that the actual and necessary expenses of the governor, lieutenant governor, secretary of state, attorney general, state controller, state treasurer, and superintendent of public instruction, while traveling within the state or between points within the state in the performance of official duties, shall be allowed and paid by the state; not, however, exceeding such sum as shall be appropriated for such purpose.
(3) Actual and necessary subsistence expenses of the governor while traveling in connection with the performance of official duties are hereby expressly exempted from the provisions of sections 67-2007 and 67-2008, Idaho Code (standard travel pay and allowance act of 1949).
(4) No officer named in this section shall receive, for the performance of any official duty, any fee for his own use, but all fees fixed by law for the performance of any official duty shall be collected in advance and deposited with the state treasurer to the credit of the state.
[(59-501) 1907, ch. 465, sec. 1; compiled and reen. R.C., sec. 274; compiled and reen. C.L., sec. 274; C.S., sec. 405; am. 1927, ch. 117, sec. 1, p. 117; am. 1927, ch. 249, sec. 1, p. 412; am. 1929, ch. 30, sec. 1, p. 32; I.C.A., sec. 57-501; am. 1933, ch. 180, sec. 1, p. 334; am. 1941, ch. 70, sec. 1, p. 134; am. 1945, ch. 131, sec. 1, p. 199; am. 1949, ch. 241, sec. 1, p. 490; am. 1953, ch. 216, sec. 1, p. 330; am. 1955, ch. 69, sec. 1, p. 135; am. 1957, ch. 316, sec. 1, p. 674; am. 1961, ch. 326, sec. 1, p. 618; am. 1965, ch. 244, sec. 1, p. 596; am. 1970, ch. 263, sec. 1, p. 698; am. 1974, ch. 250, sec. 1, p. 1644; am. 1977, ch. 178, sec. 2, p. 460, am. 1978, ch. 101, sec. 1, p. 202; am. 1979, ch. 28, sec. 1, p. 44; am. 1982, ch. 303, sec. 1, p. 764; am. 1986, ch. 272, sec. 1, p. 695; am. 1989, ch. 251, sec. 1, 600; am. 1993, ch. 327, sec. 27, p. 1219; am. 1994, ch. 180, sec. 128, p. 505; am. 1994, ch. 435, sec. 1, p. 1399; am. 1998, ch. 399, sec. 1, p. 1248; am. 2002, ch. 340, sec. 1, p. 957; am. 2006, ch. 431, sec. 1, p. 1318; am. 2010, ch. 264, sec. 1, p. 666; am. 2014, ch. 356, sec. 1, p. 883; am. 2018, ch. 269, sec. 1, p. 643; am. 2022, ch. 326, sec. 1, p. 1047.]
(1) Commencing on July 1, 2025, the salary of the justices of the supreme court shall be one hundred eighty-six thousand five hundred eight dollars ($186,508) per annum.
(2) Commencing on July 1, 2023, judges of the court of appeals shall receive an annual salary in an amount of eight thousand dollars ($8,000) less than the annual salary of a supreme court justice.
(3) Commencing on July 1, 2017, district judges shall receive an annual salary in an amount of six thousand dollars ($6,000) less than the annual salary of a judge of the court of appeals.
(4) Commencing on July 1, 2023, magistrate judges shall receive an annual salary in an amount of eight thousand dollars ($8,000) less than the annual salary of a district judge.
(5) Salaries shall be paid on regular pay periods not less frequently than monthly as determined by order of the supreme court as due out of the state treasury, but no justice of the supreme court or judge of the district court or magistrate shall be paid his salary, or any part thereof, unless he shall first take and subscribe an oath that there is not in his hands any matter in controversy not decided by him that has been finally submitted for his consideration and determination thirty (30) days prior to his taking and subscribing said oath.
[59-502, added 1907, sec. 2, p. 465; reen. R.C. & C.L., sec. 275; C.S., sec. 406; am. 1921, ch. 23, sec. 1, p. 31; I.C.A., sec. 57-502; am. 1945, ch. 77, sec. 1, p. 120; am. 1949, ch. 252, sec. 1, p. 510; am. 1953, ch. 145, sec. 1, p. 234; am. 1957, ch. 315, sec. 1, p. 673; am. 1959, ch. 188, sec. 1, p. 418; am. 1961, ch. 180, sec. 1, p. 275; am. 1963, ch. 275, sec. 1, p. 709; am. 1965, ch. 303, sec. 1, p. 804; am. 1967, ch. 426, sec. 1, p. 1243; am. 1970, ch. 194, sec. 1, p. 562; am. 1973, ch. 4, sec. 1, p. 9; am. 1974, ch. 138, sec. 1, p. 1342; am. 1976, ch. 343, sec. 1, p. 1145; am. 1977, ch. 178, sec. 3, p. 461; am. 1978, ch. 101, sec. 2, p. 203; am. 1980, ch. 252, sec. 1, p. 664; am. 1982, ch. 360, sec. 1, p. 911; am. 1985, ch. 29, sec. 8, p. 57; am. 1988, ch. 23, sec. 2, p. 27; am. 1990, ch. 39, sec. 2, p. 61; am. 1993, ch. 217, sec. 2, p. 682; am. 1996, ch. 257, sec. 2, p. 844; am. 1998, ch. 93, sec. 2, p. 339; am. 1999, ch. 250, sec. 2, p. 650; am. 2000, ch. 386, sec. 2, p. 1258; am. 2001, ch. 309, sec. 2, p. 1115; am. 2004, ch. 306, sec. 2, p. 855; am. 2005, ch. 399, sec. 4, p. 1361; am. 2006, ch. 369, sec. 1, p. 1107; am. 2007, ch. 81, sec. 1, p. 219; am. 2008, ch. 220, sec. 1, p. 680; am. 2012, ch. 329, sec. 1, p. 910; am. 2014, ch. 291, sec. 6, p. 736; am. 2016, ch. 371, sec. 1, p. 1087; am. 2017, ch. 168, sec. 4, p. 392; am. 2018, ch. 255, sec. 1, p. 605; am. 2019, ch. 253, sec. 1, p. 761; am. 2020, ch. 165, sec. 1, p. 484; am. 2021, ch. 154, sec. 1, p. 430; am. 2023, ch. 294, sec. 1, p. 895; am. 2024, ch. 325, sec. 3, p. 1078; am. 2025, ch. 200, sec. 1, p. 911.]
(1) The salaries of all state and district officers and employees whose salaries are paid monthly from the state treasury, shall be paid on or before the tenth day of the month following the month for which the salary is due, out of any money in the treasury not otherwise appropriated.
(2) From and after June 30, 1973, the state controller may prescribe pay periods different from a monthly pay period, except that any such program shall insure that payment is made on or before the end of the pay period following the end of the pay period for which salaries are due. The programs prescribed by the state controller need not be uniform between or among agencies and departments.
[(59-503) 1890-1891, p. 204, sec. 1; reen. 1899, p. 142, sec. 1; reen. R.C. & C.L., sec. 276; C.S., sec. 407; am. 1921, ch. 23, sec. 2, p. 31; am. 1929, ch. 15, sec. 1, p. 15; I.C.A., sec. 57-503; am. 1963, ch. 133, sec. 1, p. 385; am. 1972, ch. 406, sec. 1, p. 1191; am. 1976, ch. 217, sec. 1, p. 789; am. 1994, ch. 180, sec. 129, p. 505.]
When the title of the incumbent of any office in this state is contested by proceedings instituted in any court for that purpose, no warrant can thereafter be drawn or paid for any part of his salary until such proceedings have been finally determined.
[(59-504) R.S., sec. 380; am. R.C., sec. 277; reen. C.L., sec. 277; C.S., sec. 408; I.C.A., sec. 57-504.]
As soon as such proceedings are instituted, the clerk of the court in which they are pending must certify the facts to the officers, whose duty it would otherwise be to draw such warrant or pay such salary.
[(59-505) R.S., sec. 381; reen. R.C. & C.L., sec. 278; C.S., sec. 409; I.C.A., sec. 57-505.]
Any officer, or deputy, failing to report in the form prescribed by the state controller for all public moneys collected by him on behalf of the state, shall not be allowed any salary or compensation during the period of such failure.
[(59-506) 1913, ch. 42, sec. 7, p. 146; compiled and reen. C.L., sec. 278a; C.S., sec. 410; I.C.A., sec. 57-506; am. 1994, ch. 180, sec. 130, p. 506.]
The salaries of the appointive department heads, division administrators or other administrative officers not otherwise provided for by law, shall be fixed by the officer or authority making such appointment within the limits of appropriations made therefor by the legislature.
[59-508, added 1957, ch. 317, sec. 1, p. 676; am. 1959, ch. 289, sec. 1, p. 601; am. 1963, ch. 279, sec. 1, p. 714; am. 1967, ch. 237, sec. 1, p. 696; am. 1967, ch. 315, sec. 28, p. 906; am. 1974, ch. 22, sec. 58, p. 592.]
The members of part-time boards, commissions or councils shall receive for each day spent in the actual performance of duties, an honorarium, compensation, or expenses, as provided in the following schedule:
(a) Members shall serve without honorarium, compensation, or expense reimbursement of any kind.
(b) Members shall serve without honorarium or compensation of any kind, but shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.
(c) Members shall serve without honorarium or compensation of any kind, but shall be reimbursed for actual and necessary expenses, without being subject to the limits provided in section 67-2008, Idaho Code.
(d) Members shall receive the sum of fifteen dollars ($15.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.
(e) Members shall receive the sum of twenty dollars ($20.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.
(f) Members shall receive the sum of twenty-five dollars ($25.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.
(g) Members shall receive the sum of thirty-five dollars ($35.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.
(h) Members shall receive the sum of fifty dollars ($50.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.
(i) Members shall receive the sum of seventy-five dollars ($75.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.
(j) Members shall receive an honorarium in the sum of fifteen dollars ($15.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code, unless otherwise provided by statute. Payment of an honorarium as provided in this subsection shall not be considered salary as defined in section 59-1302(31), Idaho Code.
(k) Members shall receive an honorarium in the sum of twenty dollars ($20.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code. Payment of an honorarium as provided in this subsection shall not be considered salary as defined in section 59-1302(31), Idaho Code.
(l) Members shall receive an honorarium in the sum of twenty-five dollars ($25.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code. Payment of an honorarium as provided in this subsection shall not be considered salary as defined in section 59-1302(31), Idaho Code.
(m) Members shall receive an honorarium in the sum of thirty-five dollars ($35.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code. Payment of an honorarium as provided in this subsection shall not be considered salary as defined in section 59-1302(31), Idaho Code.
(n) Members shall receive an honorarium in the sum of fifty dollars ($50.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code. Payment of an honorarium as provided in this subsection shall not be considered salary as defined in section 59-1302(31), Idaho Code.
(o) Members shall receive an honorarium in the sum of seventy-five dollars ($75.00) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code. Payment of an honorarium as provided in this subsection shall not be considered salary as defined in section 59-1302(31), Idaho Code.
(p) Members shall receive an honorarium in the sum of one hundred dollars ($100) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code. Payment of an honorarium as provided in this subsection shall not be considered salary as defined in section 59-1302(31), Idaho Code.
(q) Members shall receive the sum of one hundred dollars ($100) per day, and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.
[59-509, added 1980, ch. 247, sec. 1, p. 583; am. 1996, ch. 66, sec. 1, p. 199; am. 1997, ch. 320, sec. 2, p. 946; am. 2006, ch. 269, sec. 1, p. 838; am. 2008, ch. 80, sec. 2, p. 208.]
Each executive and administrative officer shall devote his entire time to the duties of his office and shall hold no other office or position of profit: provided, that an elective or appointive state officer may be appointed to any office herein created, in which event he shall receive no salary other than by virtue of his elective office, or in the case of an appointive state officer, he shall receive no salary other than by virtue of the appointive office held by him at the time of his appointment to an additional office.
[59-511, added 1974, ch. 22, sec. 59, p. 592.]
No employee in the several departments, employed at a fixed compensation, shall be paid for any extra service performed by such employee in the ordinary course of his employment, unless expressly authorized by law.
Whenever the public interest may be served thereby, an employee of any department, with the written approval of the employing director, may be permitted to accept additional employment by the same, or another department, in any educational program conducted under the supervision of the state board of education or the board of regents of the University of Idaho, when such additional employment is not in the ordinary course of the employment of such employee and will be performed in addition to, and beyond the hours of service required in the ordinary course of employment. The written approval of the employing director shall be filed with the secretary of the state board of examiners together with a statement that such additional employment is not in the course of the employee’s employment, and will be performed in addition to the statutory hours of employment.
[59-512, added S.L. 1974, ch. 22, sec. 60, p. 592.]
The state of Idaho, the state board of education for those employees eligible for participation in the optional retirement programs created in sections 33-107A and 33-107B, Idaho Code, and any county, city, or political subdivision of the state acting through its governing body, is hereby authorized to contract with an employee to defer all or a portion of that employee’s income, and may subsequently with the consent of the employee, invest such deferred income in a funding medium for the purpose of funding a deferred compensation program for the employee.
The state board of examiners shall supervise and regulate the deferred compensation program for state employees, and may adopt rules to implement such a program; provided however, that the state board of education shall supervise and regulate any deferred compensation program it establishes and may adopt rules to implement such a program.
The governing body of any county, city, or political subdivision of the state, shall supervise and regulate the deferred compensation program for its employees.
In no event shall the amount of income an employee elects to defer exceed the total annual salary, or compensation under the existing salary schedule or classification plan applicable to such employee in such year. Any income deferred under such a plan shall continue to be included as regular compensation for the purpose of computing the retirement contributions and pension benefits earned by any employee, but any sum so deferred shall not be included in the computation of any income taxes withheld on behalf of any such employee.
Coverage of an employee under a deferred compensation plan under this section shall not render such employee ineligible for simultaneous membership and participation in the pension systems for public employees which are otherwise provided for.
For the purposes of this section the state controller is authorized to make such deductions from salary for any employee of the state who has authorized such deductions in writing, and the state board of examiners may designate administrative agents for the state of Idaho to execute all necessary agreements pertaining to the deferred compensation program.
For the purposes of this section, the term "employee" includes elected or appointed officials.
[59-513, added 1977, ch. 195, sec. 2, p. 529; am. 1994, ch. 180, sec. 131, p. 506; am. 2003, ch. 305, sec. 1, p. 840.]
(1) The state of Idaho shall publish, within fifteen (15) days of entering into any personal service contract, the parties, amount, and a one (1) sentence purpose of all such personal service contracts over thirty thousand dollars ($30,000) annual payment, regardless of whether the moneys for such contract are derived from state taxes, local taxes, federal funds, or a combination of such funds. The publication shall be in a newspaper of general circulation within the geographical area wherein such personal service is to be performed.
(2) "Personal service" means performance for remuneration by an individual on a specified contractual basis of specialized professional or consultive expertise germane to administration, maintenance, or conduct of governmental activities that require intellectual or sophisticated and varied services, dependent upon facilities, invention, imagination, or a specific talent that the state itself cannot provide or accomplish.
[59-514, added 1982, ch. 241, sec. 1, p. 627; am. 2009, ch. 193, sec. 1, p. 627; am. 2024, ch. 173, sec. 1, p. 656.]
This act may be cited as the "Surety Bond Act."
[59-801, added 1971, ch. 136, sec. 56, p. 522.]
(1) "Administrator" means the administrator of the division of insurance management in the department of administration, as provided by section 67-5760, Idaho Code.
(2) "Agency" means each department, institution, board, bureau, commission or committee of the government of the state, including state educational institutions, the supreme court and district courts, but does not include any political subdivisions of the state.
(3) "Blanket surety bond" means a schedule or blanket corporate surety covering all or any group of public officials or employees of the state or of an individual political subdivision. Any blanket or schedule bond provided, issued in lieu of individual surety bonds, shall contain all terms and conditions required for an individual surety bond as herein provided.
(4) "Crime insurance" means insurance which indemnifies the assured public entity against losses from employee dishonesty, losses inside and outside the premises, losses from money orders and counterfeit paper currency, losses from depositors’ forgery, and/or generally assures the fidelity and faithful performance of public officials or employees holding positions of public trust. Any crime insurance issued to the state or any of its political subdivisions, in order to be considered equivalent to the requirements contained in this chapter for surety bonds, must include stipulation by the insurer that such crime insurance coverage is deemed to provide coverage for the terms and responsibilities of public officials and employees as outlined in chapter 8, title 59, Idaho Code.
(5) "Political subdivision" means any county, city, municipal corporation, health district, school district, irrigation district, special improvement or taxing district, or any other political subdivision or public corporation, or as currently defined in section 6-902(2), Idaho Code. As used in this chapter, the terms "county" and "city" also mean state licensed hospitals and attached nursing homes established by counties pursuant to chapter 36, title 31, Idaho Code, or jointly by cities and counties pursuant to chapter 37, title 31, Idaho Code.
(6) "Public official or employee" means each elected or appointed officer of the state or a political subdivision of the state and each officer and employee of an agency or a political subdivision.
(7) "Surety bond" means a bond or surety issued by a corporate surety company authorized to do business in this state in an amount fixed by the administrator or governing body of a political subdivision to an individual public official or employee, which shall be payable to the state or a political subdivision, and whenever possible, conditioned on honesty and the faithful performance of his duties during the employment or term of office and until his successor is elected or appointed and is qualified, and that he will properly account for all money and property received in his official capacity as a public official or as an employee. The bond may contain other terms and conditions deemed appropriate by the administrator or governing body of the political subdivision to protect the state or political subdivision from loss.
[59-802, added 1971, ch. 136, sec. 57, p. 522; am. 1974, ch. 34, sec. 12, p. 988; am. 1974, ch. 252, sec. 12, p. 1647; am. 1980, ch. 106, sec. 6, p. 233; am. 1991, ch. 281, sec. 1, p. 724.]
(1) With the advice of the head of each agency, and taking into consideration employee duties and responsibilities, the administrator shall designate individually or by class the employees required to give official bond to the state and the amount of the bond required for each individual or class.
(2) If some other law sets forth an amount in which an employee is to be bonded, the administrator shall procure a bond in at least the amount set forth in such law, but may require a bond in a greater amount than as set forth in such law if he determines, in accordance with the procedures set forth in subsection (1) of this section, that it would be in the best interest of the state to require a bond in a greater amount.
(3) The premium on the official surety bonds procured by the administrator in accordance with subsections (1) and (2) of this section shall be paid from funds appropriated or available for the employer or agency of the employees for which the official surety bonds are procured.
(4) The administrator shall procure all official bonds for employees and shall, by negotiations or otherwise, endeavor to purchase the best coverage that can be obtained for the least cost.
[59-803, added 1971, ch. 136, sec. 58, p. 522; am. 1974, ch. 34, sec. 13, p. 988; am. 1974, ch. 252, sec. 13, p. 1647; am. 1980, ch. 106, sec. 7, p. 233; am. 2021, ch. 42, sec. 9, p. 127.]
(1) Each official surety bond, blanket surety bond or suitable crime insurance policy of a public official or an employee shall be payable to the state or appropriate political subdivision, and shall be in the appropriate form as defined in section 59-802, Idaho Code. The surety bond, blanket surety bond, or suitable crime insurance shall be executed by a corporate surety company authorized to do business in this state in the amount fixed by the administrator, or by the governing body of the political subdivision.
(2) In lieu of individual bonds, the administrator or the governing body of a political subdivision may elect to provide a schedule or blanket corporate surety bond, or suitable crime insurance covering all or any group of public officials or employees whenever the premiums would be less than the aggregate of premiums chargeable under individual coverage. Any blanket or schedule bond or crime insurance provided shall contain all terms and conditions required in subsection (1) of this section or as defined in section 59-802, Idaho Code.
(3) All official bonds of employees of the state and its agencies shall be approved by the governor and shall be approved as to form and legal sufficiency by the attorney general and shall be filed with the secretary of state without cost, except that the bond of the secretary of state or a certified copy of any master, blanket or schedule bond including the secretary of state shall be filed with the state controller.
(4) All official surety bonds, blanket surety bonds, or suitable crime insurance coverage of public officials or employees of a political subdivision shall be approved by the governing body of the political subdivision. After the governing body approves the form and legal sufficiency, the bonds or policies shall be filed with the clerk or secretary of the political subdivision.
[59-804, added 1971, ch. 136, sec. 59, p. 522; am. 1974, ch. 34, sec. 14, p. 988; am. 1974, ch. 252, sec. 14, p. 1647; am. 1980, ch. 106, sec. 8, p. 234; am. 1991, ch. 281, sec. 2, p. 725; am. 1994, ch. 180, sec. 132, p. 507.]
Whenever a public official or an employee is required by another law to post bond or surety as a prerequisite to entering employment or assuming office, the requirement is met when bond coverage or suitable crime insurance coverage is provided for the office or position under provisions of the Surety Bond Act.
[59-805, added 1971, ch. 136, sec. 60, p. 522; am. 1991, ch. 281, sec. 3, p. 726.]
It shall be the duty of the board of county commissioners of each county to periodically, but not less than twice yearly, review, examine, and inquire into the sufficiency of all of the official bonds given or to be given by any county or precinct officer as required by law, and if it shall appear that any one or more of the sureties, or any of them, has died, moved from the state, become insolvent, or from any other cause has become incompetent or insufficient surety on such bond, the said board of county commissioners shall cause such county or precinct officer to be summoned to appear before the board on a day to be named in said summons, not less than three (3) nor more than ten (10) days after date, to appear and show cause why he should not be required to give a new bond with sufficient security, and if at the appointed time he shall fail to satisfy said board as to the sufficiency of the present security, an order shall be entered of record by said board requiring such county or precinct officer, to file in the office of the county clerk within ten (10) days, a new bond to be approved as required by law, and in the event such bond is found not sufficient, and a new bond is not filed as ordered, the fact shall be certified by the board of county commissioners to the district court of the county, and shall also be certified to the prosecuting attorney of the county and it shall thereupon become the duty of the prosecuting attorney to cause a hearing to be had in said district court for the purpose of adjudicating and declaring a vacancy in such office, in the event the district court determines, after a hearing, that the bond is in fact insufficient, and such officer fails within five (5) days after the district court has so found to file a new bond with sufficient surety as required by law. Upon the entry of such decree of vacancy it shall thereupon become the duty of the appointing power to fill such office in the manner provided by law.
[59-806, added 1971, ch. 136, sec. 61, p. 522.]
The additional bond must be in such penalty as directed by the court, judge, board, officer or other person, and in all other respects similar to the original bond, and approved by and filed with the same officer as required in case of the approval and filing of the original bond. Every such additional bond so filed and approved is of like force and obligation upon the principal and sureties therein, from the time of its execution, and subjects the officer and his sureties to the same liabilities, suits, and actions as are prescribed respecting the original bonds of officers.
[59-807, added 1971, ch. 136, sec. 62, p. 522.]
In no case is the original bond discharged or affected when an additional bond has been given, but the same remains of like force and obligation as if such additional bond had not been given.
[59-808, added 1971, ch. 136, sec. 63, p. 522.]
Official bonds, after having been approved, must be recorded in a book kept for that purpose, and entitled "Record of Official Bonds."
[59-809, added 1971, ch. 136, sec. 64, p. 522.]
When the penal sum of any bond required to be given amounts to more than one thousand dollars ($1,000), the sureties may become severally liable for portions of not less than five hundred dollars ($500) thereof, making in the aggregate at least two (2) sureties for the whole penal sum; and if any such bond becomes forfeited, an action may be brought thereon against all or any number of the obligors, and judgment entered against them, either jointly or severally, as they may be liable. The judgment must not be entered against a surety severally bonded for a greater sum than that for which he is specially liable by the terms of the bond. Each surety is liable to contribution to his cosureties in proportion to the amount for which he is liable.
[59-810, added 1971, ch. 136, sec. 65, p. 822.]
Every officer with whom official bonds are filed must carefully keep and preserve the same, and give certified copies thereof to any person demanding the same, upon being paid the same fees as are allowed by law for certified copies of papers in other cases.
[59-811, added 1971, ch. 136, sec. 66, p. 522.]
All official bonds must be in form joint and several, and made payable to the state of Idaho in such penalty and with such conditions as required by this chapter, or the law creating or regulating the duties of the office.
[59-812, added 1971, ch. 136, sec. 67, p. 522.]
Every official bond executed by any officer pursuant to law is in force and obligatory upon the principal and sureties therein for any and all breaches of the conditions thereof committed during the time such officer continues to discharge any of the duties of or hold the office, and whether such breaches are committed or suffered by the principal officer, his deputy, or clerk.
[59-813, added 1971, ch. 136, sec. 68, p. 522.]
Every such bond is in force and obligatory upon the principal and sureties therein for the faithful discharge of all duties which may be required of such officer by any law enacted subsequently to the execution of such bond, and such condition must be expressed therein.
[59-814, added 1971, ch. 136, sec. 69, p. 522.]
Every official bond executed by any officer pursuant to law is in force and obligatory upon the principal and sureties therein to and for the state of Idaho, and to and for the use and benefit of all persons who may be injured or aggrieved by the wrongful act or default of such officer in his official capacity, and any person so injured or aggrieved may bring suit on such bond, in his own name, without an assignment thereof.
[59-815, added 1971, ch. 136, sec. 70, p. 522.]
No such bond is void on the first recovery of a judgment thereon; but suit may be afterward brought, from time to time, and judgment recovered thereon by the state of Idaho, or by any person to whom a right of action has accrued, against such officer and his sureties, until the whole penalty of the bond is exhausted.
[59-816, added 1971, ch. 136, sec. 71, p. 522.]
Whenever an official bond does not contain the substantial matter or conditions required by law, or there are any defects in the approval or filing thereof, it is not void so as to discharge such officer and his sureties; but they are equitably bound to the state, or a party interested, and the state or such party may, by action in any court of competent jurisdiction, suggest the defect in the bond, approval or filing, and recover the proper and equitable demand or damages from such officer and the persons who intended to become, and were, included as sureties in such bond.
[59-817, added 1971, ch. 136, sec. 72, p. 522.]
The officer and his sureties are liable to any party injured by the breach of any condition of any official bond, after the execution of the additional bond, upon either or both bonds, and such party may bring his action upon either bond, or he may bring separate actions on the bonds respectively, and he may allege the same cause of action, and recover judgment therefor in each suit.
[59-818, added 1971, ch. 136, sec. 73, p. 522.]
If separate judgments are recovered on the bonds by such party for the same cause of action, he is entitled to have execution issued on such judgments respectively, but he must only collect, by execution or otherwise, the amount actually adjudged to him on the same causes of action in one (1) of the suits, together with the costs of both suits.
[59-819, added 1971, ch. 136, sec. 74, p. 522.]
Whenever the sureties on either bond have been compelled to pay any sum of money on account of the principal obligor therein, they are entitled to recover, in any court of competent jurisdiction, of the sureties on the remaining bond, a distributive part of the sum thus paid, in the proportion which the penalties of such bonds bear one to the other and to the sums thus paid respectively.
[59-820, added 1971, ch. 136, sec. 75, p. 522.]
Whenever any sureties on the official bond of any officer wish to be discharged from their liability, they and such officer may procure the same to be done if such officer will execute a new bond, with sufficient sureties, in like form, penalty, and conditions, and to be approved and filed, as the original bond. Upon the filing and approval of the new bond, such first sureties are exonerated from all further liability, but their bond remains in full force as to all liabilities incurred previous to the approval of such new bond. The liability of the sureties in such new bond is in all respects the same, and may be enforced in like manner as the liability of the sureties in the original bond.
[59-821, added 1971, ch. 136, sec. 76, p. 522.]
Any person appointed to fill a vacancy, before entering upon the duties of the office, must give a bond corresponding in substance and form with the bond required of the officer originally elected or appointed, as hereinbefore provided.
[59-822, added 1971, ch. 136, sec. 77, p. 522.]
Any surety on the official bond of a city, district, precinct, county or state officer may be relieved from liabilities thereon afterward accruing by complying with the provisions of the three (3) sections following.
[59-823, added 1971, ch. 136, sec. 78, p. 522.]
Such surety must file with the judge, court, board, officer or other person authorized by law to approve such official bond, a statement in writing setting forth the desire of the surety to be relieved from all liabilities thereon afterward arising, and the reasons therefor, which statement must be subscribed and verified by the affidavit of the party filing the same.
[59-824, added 1971, ch. 136, sec. 79, p. 522.]
A copy of the statement must be served on the officer named in such official bond and due return or affidavit of service made thereon as in other cases.
[59-825, added 1971, ch. 136, sec. 80, p. 522.]
In twenty (20) days after the service of such notice the judge, court, board, officer, or other person with whom the same is filed, must make an order declaring such office vacant, and releasing such surety from all liability thereafter to arise on such official bond, and such office thereafter is in law vacant, and must be immediately filled by election or appointment, as provided for by law, as in other cases of vacancy of such office, unless such officer has, before that time, given good and ample surety for the discharge of all his official duties as required originally.
[59-826, added 1971, ch. 136, sec. 81, p. 522.]
The release, discharge, voluntary withdrawal, or incompetency, of a surety on any official bond, does not affect the bond as to the remaining sureties thereon, or alter or change their liability in any respect.
[59-827, added 1971, ch. 136, sec. 82, p. 522.]
No surety must be released from damages or liabilities for acts, omissions, or causes existing or which arose before the making of the order releasing him from liability, but such legal proceedings may be had therefor in all respects as though no such order had been made.
[59-828, added 1971, ch. 136, sec. 83, p. 522.]
When an action is commenced in any court in this state for the benefit of the state, to enforce the penalty of, or to recover money upon, an official bond or obligation, or any bond or obligation executed in favor of the state of Idaho, or of the people of this state, the attorney or other person prosecuting the action may file with the court in which the action is commenced an affidavit, stating either positively or on information and belief that such bond or obligation was executed by the defendant or one or more of the defendants (designating whom), and made payable to the people of this state, or to the state of Idaho, and that the defendant or defendants have real estate or interest in lands (designating the county or counties in which the same is situated), and that the action is prosecuted for the benefit of the state; and thereupon the clerk receiving such affidavit must certify, to the recorder of the county in which such real estate is situated, the names of the parties to the action, the name of the court in which the action is pending and the amount claimed in the complaint, with the date of the commencement of the suit.
[59-829, added 1971, ch. 136, sec. 84, p. 522.]
Upon receiving such certificate, the county recorder must indorse upon it the time of its reception, and such certificate must be filed and recorded in the same manner as notices of the pendency of an action affecting real estate; and any judgment recovered in such action is a lien upon all real estate belonging to the defendant or to one or more of the defendants, situated in any county in which such certificate is so filed, for the amount that the owner thereof is or may be liable upon the judgment, from the filing of the certificate; and the fees due the clerk and recorder for the services required are a charge against the county where the suit is brought, to be recovered like other costs.
[59-830, added 1971, ch. 136, sec. 85, p. 522.]
In addition to the other duties prescribed by law, it shall be the duty of the secretary of state, in the case of official bonds of state officers or employees, and the county recorder in the case of official bonds of county officers or employees, to notify the governor or the board of county commissioners, as the case may be, at the expiration of any official bond or of the failure of any person to furnish the official bond required by law. It shall be the duty of such officers, within their respective jurisdictions, to collect any unearned premiums that may accrue for any reason and cause the same to be deposited in the state or county treasury, as the case may be, to the credit of the fund out of which the same was originally paid.
[59-831, added 1971, ch. 136, sec. 86, p. 522.]
(1) Every elective civil office shall be vacant upon the happening of any of the following events at any time before the expiration of the term of such office, as follows:
(a) The resignation of the incumbent.
(b) The death of the incumbent.
(c) Removal of the incumbent from office by lawful procedure.
(d) The decision of a competent tribunal declaring an elective office vacant due to apparent abandonment or prolonged incapacity or absence, or other basis as determined by the tribunal, provided such apparent abandonment, prolonged incapacity, absence or other basis is in excess of ninety (90) days.
(e) The incumbent ceasing to be a resident of the state, district or county in which the duties of his office are to be exercised, or for which he may have been elected.
(f) A failure to elect someone at the proper election, there being no incumbent to continue in office until a successor is elected and qualified, nor other lawful provisions for filling an elective office.
(g) A forfeiture of elective office as provided by any law of the state.
(h) Conviction of an incumbent officeholder of any felony, or of any public offense involving the violation of his oath of office.
(i) The acceptance of a commission to any military office, either in the militia of this state, or in the service of the United States, which requires the incumbent in the civil office to exercise his military duties out of the state for a period of not less than sixty (60) days.
[(59-901) 1890-1891, p. 57, sec. 169; reen. 1899, p. 67, sec. 1; am. R.C., sec. 317; reen. C.L., sec. 317; C.S., sec. 453; I.C.A., sec. 57-901; am. 2012, ch. 209, sec. 1, p. 564.]
Resignations of civil offices must be in writing, and may be made as follows:
By the governor, or the lieutenant governor, to the legislature, if in session; if not, to the secretary of state.
By senators and representatives in congress, and by all other state officers elected statewide by the qualified voters of the state, and by judges of the supreme court and district courts, and regents of the university, to the governor.
By members of the senate and house of representatives, to the presiding officers of their respective bodies, in session, who shall immediately transmit information of the same to the governor. If such bodies are not in session, to the governor.
By all county officers, to the county board, and by members of the county board, to the county auditor.
By all officers holding appointment, to the officer or body by whom they were appointed.
Such resignation shall not take effect until accepted by the board or officer to whom the same is made.
[(59-902) 1890-1891, p. 57, sec. 170; reen. 1899, p. 67, sec. 2; compiled and reen. R.C., sec. 318; reen. C.L., sec. 318; C.S., sec. 454; I.C.A., sec. 57-902; am. 1975, ch. 21, sec. 4, p. 30; am. 1977, ch. 105, sec. 1, p. 222.]
Whenever an officer is removed, convicted of any infamous crime or offense involving a violation of his oath of office, or whenever his election or appointment is declared void, the body, judge, or officer before whom the proceedings were had, must give notice thereof to the officer empowered to fill the vacancy.
[(59-903) R.S., sec. 432; compiled and reen. R.C., sec. 319; reen. C.L., sec. 319; C.S., sec. 455; I.C.A., sec. 57-903.]
(a) All vacancies in any state office, and in the supreme and district courts, unless otherwise provided for by law, shall be filled by appointment by the governor. Appointments to fill vacancies pursuant to this section shall be made as provided in subsections (b), (c), (d), (e), (f) and (g) of this section, subject to the limitations prescribed in those subsections.
(b) Nominations and appointments to fill vacancies occurring in the office of lieutenant governor, state controller, state treasurer, superintendent of public instruction, attorney general and secretary of state shall be made by the governor, subject to the advice and consent of the senate, for the balance of the term of office to which the predecessor of the person appointed was elected.
(c) Nominations and appointments to and vacancies in the following listed offices shall be made or filled by the governor subject to the advice and consent of the senate for the terms prescribed by law, or in case such terms are not prescribed by law, then to serve at the pleasure of the governor:
Director of the department of administration,
Director of the department of finance,
Director of the department of insurance,
Director, department of agriculture,
Director of the department of water resources,
Director of the Idaho state police,
Director of the Idaho transportation department,
Director of the department of commerce,
Director of the department of fish and game,
Director of the department of labor,
Director of the department of environmental quality,
Director of the department of juvenile corrections,
Director of the department of health and welfare,
Director of the department of parks and recreation,
Executive director of the commission of pardons and parole,
The state historic preservation officer,
The administrator of the division of human resources,
Member of the state tax commission,
Members of the board of regents of the university of Idaho and the state board of education,
Members of the Idaho water resource board,
Members of the state fish and game commission,
Members of the Idaho transportation board,
Members of the board of environmental quality,
Members of the board of directors of state parks and recreation,
Members of the board of correction,
Members of the industrial commission,
Members of the Idaho public utilities commission,
Members of the Idaho personnel commission,
Members of the board of directors of the Idaho state retirement system,
Members of the board of directors of the state insurance fund,
Members of the commission of pardons and parole.
(d) Appointments made by the state board of land commissioners to the office of director, department of lands, and appointments to fill vacancies occurring in those offices shall be submitted by the president of the state board of land commissioners to the senate for the advice and consent of the senate in accordance with the procedure prescribed in this section.
(e) Appointments made pursuant to this section while the senate is in session shall be submitted along with the letter of appointment to the senate forthwith for the advice and consent of that body. Appointments made pursuant to this section while the senate is not in session shall be submitted along with the letter of appointment to the senate pursuant to section 67-803, Idaho Code. Should the senate adjourn without granting its consent to an appointment the appointment shall thereupon become void and a vacancy in the office to which the appointment was made shall exist, and the office shall be deemed vacant upon the date of adjournment. It is the duty of the appointing authority to supply the senate with the letter of appointment. The appointee shall supply the senate with the documentation it requests.
All appointments made pursuant to subsection (c) of this section, except those appointments for which a term of office is fixed by law, shall terminate at the expiration of any gubernatorial term. Appointments to fill the vacancies thus created by the expiration of the term of office of the governor shall be forthwith submitted to the senate for the advice and consent of that body, and when so submitted shall be as expeditiously considered as possible.
Upon receipt of an appointment along with the letter of appointment in the senate for the purpose of securing the advice and consent of the senate, the appointment shall be referred by the presiding officer to the appropriate committee of the senate for consideration and report prior to action thereon by the full senate.
(f) Excepting the appointments made pursuant to subsection (c) of this section, whenever an appointee’s term has expired as prescribed by law, the governor or the authorized appointing authority must fill the position within twelve (12) months of the expiration of the term. However, an office will be vacant if the governor or the authorized appointing authority: (i) fails to timely appoint a qualified person at the earlier of the time required by law or required in this subsection; or (ii) fails to provide the senate with an appropriate letter or document of appointment by the thirty-sixth legislative day of the subsequent legislative session. All letters or documents of appointment must, as reasonably possible, accompany the additional documentation required by the senate. At the request of the secretary of the senate, the governor or the authorized appointing authority must provide the additional documentation.
(g) It is the intent of the legislature that the provisions of this section as amended by this chapter shall not apply to appointments which have been made prior to the effective date of this chapter. It is the further intent of the legislature that the provisions of this section shall apply to the offices listed in this section and to any office created by law or executive order which succeeds to the powers, duties, responsibilities and authorities of any of the offices listed in subsections (c) and (d) of this section.
[(59-904) 1890-1891, p. 57, sec. 12; reen. 1899, p. 67, sec. 3; compiled and reen. R.C., sec. 320; reen. C.L., sec. 320; C.S., sec. 465; I.C.A., sec. 57-904; am. 1969, ch. 413, sec. 1, p. 1145; am. 1974, ch. 22, sec. 57, p. 592; am. 1977, ch. 105, sec. 2, p. 223; am. 1985, ch. 160, sec. 1, p. 427; am. 1994, ch. 180, sec. 133, p. 507; am. 1995, ch. 44, sec. 62, p. 105; am. 1996, ch. 232, sec. 1, p. 758; am. 1996, ch. 421, sec. 3, p. 1411; am. 1998, ch. 428, sec. 9, p. 1358; am. 1999, ch. 311, sec. 2, p. 774; am. 1999, ch. 370, sec. 17, p. 996; am. 2000, ch. 132, sec. 3, p. 312; am. 2000, ch. 469, sec. 129, p. 1588; am. 2004, ch. 346, sec. 8, p. 1033; am. 2007, ch. 360, sec. 20, p. 1079; am. 2010, ch. 335, sec. 1, p. 887; am. 2015, ch. 338, sec. 1, p. 1269; am. 2026, ch. 25, sec. 5, p. 117; am. 2026, ch. 267, sec. 1, p. 1120.]
In the event of a vacancy in the house of representatives or senate of the state of Idaho, such vacancy shall be filled as herein provided. The legislative district committee of the same political party, if any, of the former member whose seat is vacant shall submit, within fifteen (15) days, a list of three (3) nominations to the governor. The governor shall fill the vacancy by appointment from the list of three (3) nominations within fifteen (15) days. If no appointment has been made within fifteen (15) days, the legislative district committee shall designate one (1) of the three (3) nominees to fill the vacancy. The vacancy shall be so filled until the next general election after such vacancy occurs, when such vacancy shall be filled by election.
The legislative district committee of the same political party, if any, of the former member, shall select a person who possesses the constitutional qualifications to fill the vacant office to which he is nominated, and who is affiliated with the same political party, if any, as the former member whose seat is vacant. Upon the failure of the committee to make such selection before the expiration of the fifteen (15) day period the governor shall within five (5) days, fill said vacancy by appointing a person having the qualifications above set forth.
[59-904A, added 1971, ch. 128, sec. 1, p. 509.]
Vacancies shall be filled in the following manner: In the office of the clerk of the Supreme Court, by the Supreme Court. In all other state offices, and in the membership of any board or commission created by the state, where no other method is specifically provided, by the governor. In county offices, by the procedure prescribed in section 59-906, Idaho Code, and in the membership of such board, by the governor. In city offices, by the mayor and council.
[(59-905) 1890-1891, p. 57, sec. 171; reen. 1899, p. 67, sec. 4; compiled and reen. R.C., sec. 321; reen. C.L., sec. 321; C.S., sec. 457; I.C.A., sec. 57-905; am. 1975, ch. 21, sec. 5, p. 30; am. 1982, ch. 4, sec. 1, p. 7.]
(1) Except as provided in subsection (2) of this section, all vacancies in any county office of any of the several counties of the state, except that of the county commissioners (who shall be appointed by the governor), shall be filled by appointment by the county commissioners of the county in which the vacancy occurs in accordance with the procedure prescribed below until the next general election, when such vacancy shall be filled by election.
The vacancy shall be filled as follows: the county central committee of the same political party, if any, of the former officer, whose office is vacant, shall submit a list of three (3) nominations to the board of county commissioners within fifteen (15) days from the day the office is vacated. The board of county commissioners shall fill the vacancy by appointment from the submitted list within fifteen (15) days. Should no appointment be made within fifteen (15) days, the county central committee of the political party submitting the nominations shall designate one (1) of the three (3) nominees to fill the vacancy. The person selected shall be a person who possesses the same qualifications at the time of his appointment as those provided by law for election to the office. Upon failure of the committee to make a selection before the expiration of the additional fifteen (15) day period, the board of county commissioners shall, within five (5) days, fill the vacancy by appointing a person having the same qualifications at the time of his appointment as those provided by law for election to the office. If the person who has vacated the office has not been affiliated with a political party, the vacancy shall be filled by the board of county commissioners by appointment of a person having the same qualifications at the time of his appointment as those provided by law for election to the office.
(2) When a county elected officer, except a county commissioner, gives a written notice of intent to resign to the board of commissioners of the county of which he is an elected officer, and when the notice of intent to resign specifies the effective date of the resignation, the county central committee of the same political party of the officer whose office is being vacated, may submit a list of three (3) nominations to the board of county commissioners prior to the effective date of the resignation. The board of county commissioners shall fill the vacancy by appointment from the submitted list to be effective on the day following the date the office is vacated by the former officer. The person selected shall be a person who possesses the same qualifications at the time of his appointment as those provided by law for election to the office. In the event the county elected officer rescinds his notice of intent to resign by notifying the board of county commissioners in writing prior to the effective date of his resignation, all actions taken by either the county central committee or the board of county commissioners to fill the anticipated vacancy, shall be null and void. If no appointment is made prior to the day the office is vacated, the provisions of subsection (1) of this section shall apply.
[(59-906) 1899, p. 67, sec. 9; reen. R.C. & C.L., sec. 322; C.S., sec. 458; I.C.A., sec. 57-906; am. 1975, ch. 21, sec. 6, p. 30; am. 1982, ch. 4, sec. 2, p. 7; am. 1984, ch. 192, sec. 1, p. 441; am. 1991, ch. 81, sec. 1, p. 182.]
In the event of a vacancy on a board of county commissioners, such vacancy shall be filled as herein provided. The county central committee of the same political party, if any, of the former member whose seat is vacant shall submit, within fifteen (15) days, a list of three (3) nominations to the governor. The governor shall fill the vacancy by appointment from the list of three (3) nominations within fifteen (15) days. If no appointment has been made within fifteen (15) days, the county central committee shall designate one (1) of the three (3) nominees to fill the vacancy. The vacancy shall be so filled until the expiration of the term in which the vacancy occurs. The county central committee of the same political party, if any, of the former member, shall select a person who possesses the constitutional qualifications to fill the vacant office to which he is nominated, and who is affiliated with the same political party, if any, as the former member whose seat is vacant. Upon failure of the committee to make such selection before the expiration of the fifteen (15) day period, the governor shall within five (5) days, fill said vacancy by appointing a person having the qualifications above set forth.
[59-906A, added 1974, ch. 78, sec. 1, p. 1165.]
(1) In the event a vacancy exists and there are three (3) or fewer resident attorneys in the county who are willing and qualified to perform the functions of prosecuting attorney as set forth in chapter 26, title 31, Idaho Code, the board of county commissioners may appoint and/or contract with an attorney from outside the county to perform the duties of prosecuting attorney for the balance of the unexpired term or such shorter period as the board of county commissioners shall determine.
(2) A county may contract for prosecutorial services with another prosecuting attorney provided that:
(a) The circumstances of subsection (1) of this section have occurred;
(b) The boards of county commissioners of both affected counties adopt resolutions so authorizing the prosecutor to fill the vacancy or appointment and/or contract; and
(c) The length of the term of appointment or contract complies with subsection (1) of this section.
(3) Subsection (2) of this section shall operate as a limited exception to that portion of section 31-2601, Idaho Code, that prohibits a prosecuting attorney from holding any other county office.
[59-907, added 1988, ch. 295, sec. 2, p. 936; am. 1996, ch. 158, sec. 1, p. 501; am. 2006, ch. 115, sec. 1, p. 314.]
Whenever the governor appoints a county commissioner to fill a vacancy in any county, he shall appoint a person who is a resident of the commissioner district of the county in which the vacancy exists.
[(59-908) 1899, p. 67, sec. 10; reen. R.C. & C.L., sec. 323; C.S., sec. 460; I.C.A., sec. 57-908.]
Whenever any vacancy shall occur in the office of United States senator from the state of Idaho by death, resignation or otherwise, the governor shall have the power and is hereby authorized and empowered to fill such vacancy by appointment, and the person so appointed shall hold such office until such time as a United States senator is regularly elected to fill such vacancy, at the next succeeding general election, and qualifies by virtue of such election: provided, however, that in case a vacancy occurs in the position of United States senator from the state of Idaho within thirty (30) days of any general election, no election for United States senator to fill said vacancy shall be held at such general election.
[(59-910) 1917, ch. 27, sec. 1, p. 68; reen. C.L., sec. 325a; C.S., sec. 463; I.C.A., sec. 57-910.]
Whenever any vacancy shall occur in the office of representative in congress from the state, it shall be the duty of the governor to appoint a day to hold an election, subject to the provisions of section 34-106, Idaho Code, to fill such vacancy, and cause notice of such election to be given as required in section 34-1406, Idaho Code.
[(59-911) 1890-1891, p. 57, sec. 176; reen. 1899, p. 67, sec. 11; reen. R.C. & C.L., sec. 326; C.S., sec. 464; I.C.A., sec. 57-911; am. 1995, ch. 118, sec. 88, p. 501.]
When any office becomes vacant, and no mode is provided by law for filling such vacancy, the governor must fill such vacancy by appointment.
[(59-912) R.S., sec. 434; am. R.C., sec. 327; reen. C.L., sec. 327; C.S., sec. 465; I.C.A., sec. 57-912; am. 1977, ch. 105, sec. 4, p. 225.]
Appointments under the provisions of this chapter shall be in writing, and continue until a successor is selected and qualified, and be filed with the secretary of state, or proper county auditor, respectively.
[(59-913) 1890-1891, p. 57, sec. 173; reen. 1899, p. 67, sec. 6; reen. R.C. & C.L., sec. 328; C.S., sec. 466; I.C.A., sec. 57-913; am. 1977, ch. 105, sec. 5, p. 225.]
Any of the said officers that may be elected to fill vacancies may qualify and enter upon the discharge of the duties of their offices immediately thereafter; and, they may hold the same during the unexpired term for which they were elected.
Any of the said officers that may be appointed to fill vacancies may qualify and enter upon the discharge of the duties of their offices subject to the provisions of section 59-904, Idaho Code, for the term designated in the order of appointment.
[(59-914) 1899, p. 67, sec. 13; compiled and reen. R.C., sec. 329; reen. C.L., sec. 329; C.S., sec. 467; I.C.A., sec. 57-914; am. 1977, ch. 105, sec. 6, p. 226.]
When a vacancy occurs in a public office, the office and duties shall be assumed until the election or appointment and qualification of a successor as follows:
(1) Of the office of the county clerk, auditor and recorder or treasurer, by the senior deputy as designated in section 31-2006, Idaho Code. If no deputy is available, then the board of county commissioners shall assume the office until the election or appointment of a successor.
(2) Of any state executive officer, by the chief deputy, under the supervision of the governor.
[59-915, added 1991, ch. 68, sec. 2, p. 164.]
Any person elected or appointed to fill a vacancy, after filing his official oath and qualifying for the state official bond, as prescribed by chapter 8, title 59, Idaho Code, possesses all the rights and powers, and is subject to all the liabilities, duties and obligations, of the officer whose vacancy he fills.
[(59-916) R.S., sec. 436; reen. R.C. & C.L., sec. 331; C.S., sec. 469; I.C.A., sec. 57-916; am. 1971, ch. 136, sec. 37, p. 522.]
Whenever for any reason any elective official of the state, is temporarily unable to perform the duties of his office, the governor may appoint a suitable person to perform such duties temporarily as an acting officer, until the incumbent of the office shall be able to resume the performance of his duties, or a vacancy occurs in such office. The governor shall require such bonds for persons so appointed as may appear to him necessary for the protection of the state, not exceeding the bonds given by the officer in whose stead he acts. Such acting officer shall be nominated by the incumbent of the office: provided, that when the incumbent is unable or fails to so nominate, the governor may appoint without such nomination: provided further, that nothing in this section contained shall be construed to amend or repeal existing laws relating to filling vacancies in state offices. In any case involving an office, the appointment to which, at the time involved would, in case of vacancy, require the consent of the senate, the consent of the senate shall be requisite to the temporary service of the acting officer.
[(59-917) 1890-1891, p. 39, sec.sec. 1, 2; reen. 1899, p. 21, sec.sec. 1, 2; am. R.C., sec. 332; reen. C.L., sec. 332; C.S., sec. 470; I.C.A., sec. 57-917; am. 1945, ch. 164, sec. 4, p. 245.]
Every public officer is entitled to the possession of all books and papers pertaining to his office, or in the custody of a former incumbent by virtue of his office.
[(59-1001) R.S., sec. 440; reen. R.C. & C.L., sec. 333; C.S., sec. 471; I.C.A., sec. 57-1001.]
If any person, whether a former incumbent or another person, refuse or neglect to deliver to the actual incumbent any such books or papers, such actual incumbent may apply by petition to any court of record sitting in the county where the person so refusing or neglecting resides, or to any judge of the district court residing therein, and the court or officer applied to must proceed in a summary way, after notice to the adverse party, to hear the allegation and proofs of the parties, and to order any such books or papers to be delivered to the petitioner.
[(59-1002) R.S., sec. 441; am. R.C., sec. 334; reen. C.L., sec. 334; C.S., sec. 472; I.C.A., sec. 57-1002.]
The execution of the order and the delivery of the books and papers may be enforced by attachment as for a witness, and also, at the request of the petitioner, by a warrant directed to the sheriff or a constable of the county, commanding him to search for such books and papers, and to take and deliver them to the petitioner.
[(59-1003) R.S., sec. 442; reen. R.C. & C.L., sec. 335; C.S., sec. 473; I.C.A., sec. 57-1003.]
Except when otherwise specially provided by law, the seals of office of the various executive officers are those in use by such officers at the time this title takes effect, and each of such officers must at once file a description and impression of such seal in the office of the secretary of state.
[(59-1004) R.S., sec. 448; am. R.C., sec. 336; reen. C.L., sec. 336; C.S., sec. 474; I.C.A., sec. 57-1004.]
The design drawn and executed by Miss Emma Edwards, of Boise City, and reported and recommended by the select joint committee to devise a great seal for the state, with the Latin motto "Esto Perpetua," is adopted, and is hereby made the great seal of the state of Idaho. The painting shall serve as the model as to color and form for the center of the seal. The five-pointed star in the painting shall be within a border encircling the painting. Within the border shall be the words: Great Seal of the state of Idaho. The secretary of state, with the approval of the state board of examiners, shall have designed the appropriate encircling border and wording as herein set forth and shall have the same superimposed on a fully colored reproduction of the painting. This, when completed, shall be designated as the "Official Copy" of the great seal of the state of Idaho and shall be maintained in the office of the secretary of state.
[(59-1005) 1890-1891, p. 215, sec. 1; reen. 1899, p. 147, sec. 1; am. R.C., sec. 337; reen. C.L., sec. 475; I.C.A., sec. 57-1005; am. 1957, ch. 238, sec. 1, p. 568.]
The inscription of authorship of the great seal of state shall appear as follows: 1891 EMMA EDWARDS GREEN – PAUL B. EVANS rev. 1957. The new inscription shall be located in the same place and manner as the previous inscription, using more space as is necessary. In gratitude for and as a tribute to Emma Edwards Green for her design of the Idaho state seal is her description of the seal in her own words:
"Before designing the seal, I was careful to make a thorough study of the resources and future possibilities of the state. I invited the advice and counsel of every member of the legislature and other citizens qualified to help in creating a seal of state that really represented Idaho at that time. Idaho had been admitted into the Union on July 3rd, 1890, and on March 14, 1891, adopted my design for the great seal of the state of Idaho.
The question of woman suffrage was being agitated somewhat, and as leading men and politicians agreed that Idaho would eventually give women the right to vote, and as mining was the chief industry, and the mining man the largest financial factor at that time, I made the figure of the man the most prominent in the design, while that of the woman, signifying justice, as noted by the scales; liberty, as noted by the liberty cap on the end of the spear, and equality with man as denoted by her positions at his side, also signifies freedom. The pick and shovel held by the miner, and the ledge of rock beside which he stands, as well as the pieces of ore scattered about his feet, all indicate the chief occupation of the state. The stamp mill in the distance, which you can see by using a magnifying glass, is also typical of the mining interest of Idaho. The shield between the man and woman is emblematic of the protection they unite in giving the state. The large fir or pine tree in the foreground in the shield refers to Idaho’s immense timber interests. The husbandman plowing on the left side of the shield, together with the sheaf of grain beneath the shield, are emblematic of Idaho’s agricultural resources, while the cornucopias, or horns of plenty, refer to the horticultural. Idaho has a game law, which protects the elk and moose. The elk’s head, therefore, rises above the shield. The state flower, the wild Syringa or Mock Orange, grows at the woman’s feet, while the ripened wheat grows as high as her shoulder. The star signifies a new light in the galaxy of states. … The river depicted in the shield is our mighty Snake or Shoshone River, a stream of great majesty.
In regard to the coloring of the emblems used in the making of the great seal of the state of Idaho, my principal desire was to use such colors as would typify pure Americanism and the history of the state. As Idaho was a virgin state, I robed my goddess in white and made the liberty cap on the end of the spear the same color. In representing the miner, I gave him the garb of the period suggested by such mining authorities as former United States Senator George Shoup, of Idaho, former Governor Norman B. Willey of Idaho, former Governor James H. Hawley of Idaho, and other mining men and early residents of the state who knew intimately the usual garb of the miner. Almost unanimously they said, "Do not put the miner in a red shirt." "Make the shirt a grayish brown," said Captain J.J. Wells, chairman of the seal committee. The "Light of the Mountains" is typified by the rosy glow which precedes the sunrise."
[59-1005A, added 1994, ch. 444, sec. 1, p. 1425.]
Every executive and judicial officer may administer and certify oaths.
[(59-1006) R.S., sec. 450; reen. R.C. & C.L., sec. 338; C.S., sec. 476; I.C.A., sec. 57-1006.]
Unless otherwise provided by law, every officer must keep his office open for transaction of business from eight o’clock a.m. until 5 o’clock p.m., each day except upon Saturdays, Sundays, holidays and days upon which office closure is due to mandatory leave without pay.
[59-1007, R.S., sec. 452; reen. R.C. & C.L., sec. 339; am. 1919, ch. 8, sec. 39, p. 66; C.S., sec. 477; I.C.A., sec. 57-1007; am. 1955, ch. 126, sec. 1, p. 253; am. 2010, ch. 172, sec. 1, p. 356.]
When an officer discharges ex officio the duties of another office than that to which he is elected or appointed, his official signature and attestation must be in the name of the office the duties of which he discharges.
[(59-1008) R.S., sec. 453; reen. R.C. & C.L., sec. 340; C.S., sec. 478; I.C.A., sec. 57-1008.]
It shall be the duty of all state, county, city and precinct officers, who receive fees for services in an official capacity, or who receive public moneys for safekeeping, to at all times keep a public account of the same, consisting of a day book and ledger in which shall be entered all receipts of fees or moneys, with a brief statement of from whom and on what account the same were received; and a like account of all disbursements of such moneys, and to whom and on what account the same were paid. A failure to comply with the requirements of this section shall subject the offender, upon conviction, to the payment of a fine not exceeding three hundred dollars, or to imprisonment in the county jail for a period not exceeding six (6) months, or to both such fine and imprisonment.
[(59-1010) 1901, p. 208, sec. 1; am. 1903, p. 282, sec. 1; reen. R.C. & C.L., sec. 342; C.S., sec. 480; I.C.A., sec. 57-1010.]
It shall be the duty of the state and county officers respectively charged with furnishing books and stationery for public use, to furnish suitable books for the purpose to such officers; and such books shall be subject to examination by any citizen at any reasonable time, and such citizen shall be entitled to take memoranda from the same without charges being imposed: provided, if any person or persons desire certified copies of any such account, the officer or person in charge of said books shall be entitled to demand and receive fees for the same, as for copies of other public records in his control.
[(59-1011) 1901, p. 208, sec. 2; reen. R.C. & C.L., sec. 343; C.S., sec. 481; I.C.A, sec. 57-1011.]
All publications of laws and regulations and the constitution of the state of Idaho, issued in pamphlet form, other than the regular edition of the session laws, may be sold by the officer or officers having the same published, at a price which will cover the cost of publication and distribution. Provided, this act shall not apply to pamphlets and booklets published and issued by the Idaho department of fish and game for the purpose of giving notice and information concerning fish and game regulations and reports. Such pamphlets and booklets issued by said department of fish and game shall be printed and issued at the expense of said department and the cost thereof paid from the fish and game account. Provided further, that said department may publish on a regular basis a magazine, and provide to the public other publications, printed matter and materials as will promote the ethical use and conservation of fish and wildlife resources, or encourage citizen participation in department programs. The Idaho department of fish and game may establish fees for said publications and materials. Said fees shall be remitted to the state treasurer for deposit in the fish and game account.
[(59-1012) 1905, p. 231, sec.sec. 1, 2; am. R.C., sec. 343a; reen. C.L., sec. 343a; C.S., sec. 482; I.C.A., sec. 57-1012; am. 1941, ch. 21, sec. 1, p. 46; am. 1977, ch. 56, sec. 1, p. 107; am. 1983, ch. 59, sec. 1, p. 137.]
Any failure to comply with the provisions of the preceding section by any person or persons charged by law with the duty of publishing any of said laws as in said section provided for, shall be a misdemeanor, and upon conviction thereof in any court of competent jurisdiction the person guilty shall be fined in any sum not less than two hundred dollars nor more than three hundred dollars, and upon information, it shall be the duty of the attorney general or the prosecuting attorney of any county, to prosecute such person or persons, and upon conviction to collect such fine as may be imposed, and deposit the same with the state treasurer for the benefit of the general school fund.
[(59-1013) 1905, p. 231, sec. 3; am. R.C., sec. 343b; reen. C.L., sec. 343b; C.S., sec. 483; I.C.A., sec. 57-1013.]
(1) All state officers and agencies, who receive any money or evidences of indebtedness for or on account of the state or in payment of any fee, license, or tax due the state, shall deposit the same with the state treasurer:
(a) Daily, when the amount of cash, checks, or other evidences of indebtedness accrued during any twenty-four (24) hour period is two hundred dollars ($200) or more;
(b) Weekly in all other situations; or
(c) A particular state officer may be granted specific permission to deposit at some other interval by the provisions of a resolution of the board of examiners, pursuant to section 67-2025, Idaho Code.
(2) The state treasurer shall receive from the other state officers and agencies bank drafts, checks, post-office money orders, and all evidences of indebtedness that are accepted as cash items by banks in the ordinary course of business and shall deposit the same in banks in this state qualified as depositories of state money, subject, however, to final payment, and said treasurer shall issue his receipt for such evidences of indebtedness to the officer or agency entitled thereto.
(3) Any person violating the provisions of this section shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six (6) months, or by both such fine and imprisonment.
[(59-1014) 1909, p. 359; compiled and reen. C.L., sec. 343c; C.S., sec. 484; I.C.A., sec. 57-1014; am. 1976, ch. 42, sec. 6, p. 94; am. 2020, ch. 29, sec. 1, p. 63.]
All state officers and agencies shall, immediately upon discovering any loss of money in excess of two hundred dollars ($200) or evidences of indebtedness of the officer or agency, report the same, in writing within five (5) working days of the discovery of the loss to the state treasurer or shall notify the state treasurer by telephone within one (1) working day of the discovery of the loss.
[59-1014A, added 1997, ch. 153, sec. 1, p. 435.]
No officer, employee or state board of the state of Idaho, or board of regents or board of trustees of any state institution, or any member, employee or agent thereof, shall enter, or attempt to offer to enter into any contract or agreement creating any expense, or incurring any liability, moral, legal or otherwise, or at all, in excess of the appropriation made by law for the specific purpose or purposes for which such expenditure is to be made, or liability incurred, except in the case of insurrection, epidemic, invasion, riots, floods or fires.
[(59-1015) 1915, ch. 164, sec. 1, p. 361; reen. C.L., sec. 343d; C.S., sec. 485; I.C.A., sec. 57-1015.]
Any indebtedness attempted to be created against the state in violation of the provisions of this chapter, or any indebtedness attempted to be created against the state in excess of the appropriation provided for in any act, shall be void. The income accruing to any state institution, after the same has been certified quarterly to the board of trustees of any such institution by the auditor, shall be deemed an appropriation to such institution, and shall be governed by the provisions of this chapter regarding appropriations, and regarding the creation of indebtedness in excess of such appropriation.
[(59-1016) 1915, ch. 164, sec. 2, p. 361; reen. C.L., sec. 342e [343e]; C.S., sec. 486; I.C.A., sec. 57-1016.]
Any person violating the provisions of the two preceding sections shall be deemed guilty of a misdemeanor, and shall be disqualified from holding any state office or from being employed by the state of Idaho or by any board of regents or board of trustees of any state institution for a period of four (4) years from and after the commission of the offense.
[(59-1017) 1915, ch. 164, sec. 3, p. 361; compiled and reen. C.L., sec. 343f; C.S., sec. 487; I.C.A., sec. 57-1017.]
As used in this act
(a) "Public Security" means a bond, note, certificate of indebtedness, or other obligation for the payment of money, issued by this state or by any of its departments, agencies, or other instrumentalities or by any of its political subdivisions.
(b) "Instrument of Payment" means a check, draft, warrant, or order for the payment, delivery, or transfer of funds.
(c) "Authorized Officer" means any official of this state or any of its departments, agencies, or other instrumentalities or any of its political subdivisions whose signature to a public security or instrument of payment is required or permitted.
(d) "Facsimile Signature" means a reproduction by engraving, imprinting, stamping, or other means of the manual signature of an authorized officer.
[(59-1018) 1959, ch. 11, sec. 1, p. 28.]
(1)(a) Any authorized officer, after filing with the secretary of state his manual signature certified by him under oath, may execute or cause to be executed with a facsimile signature in lieu of his manual signature:
(i) Any public security, provided that at least one (1) signature required or permitted to be placed thereon shall be manually subscribed, and
(ii) Any instrument of payment.
(b) Upon compliance with this act by the authorized officer, his facsimile signature has the same legal effect as his manual signature.
(2)(a) The governor, after filing with the secretary of state his manual signature certified by him under oath, may execute or cause to be executed with a facsimile signature in lieu of his manual signature:
(i) All instruments, documents, and papers requiring his signature that originate with the state board of land commissioners or department of lands, except deeds of the public lands of the state; and
(ii) All instruments, documents, and papers acted upon by the state board of examiners.
(b) Upon compliance with this act by the governor, his facsimile signature has the same legal effect as his manual signature.
[59-1019, added 1959, ch. 11, sec. 2, p. 28; am. 1965, ch. 132, sec. 1, p. 260; am. 2021, ch. 324, sec. 1, p. 989.]
When the seal of this state or any of its departments, agencies, or other instrumentalities or any of its political subdivisions is required in the execution of a public security or instrument of payment, the authorized officer may cause the seal to be printed, engraved, stamped or otherwise placed in facsimile thereon. The facsimile seal has the same legal effect as the impression of the seal.
[59-1020, added 1959, ch. 11, sec. 3, p. 28.]
Any person who with intent to defraud uses on a public security or an instrument of payment:
(a) A facsimile signature, or any reproduction of it, or any authorized officer, or
(b) Any facsimile seal, or any reproduction of it, of this state or any of its departments, agencies, or other instrumentalities or any of its political subdivisions is guilty of a felony.
[59-1021, added 1959, ch. 11, sec. 4, p. 28.]
This act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
[59-1022, added 1959, ch. 11, sec. 5, p. 28.]
This act may be cited as the Uniform Facsimile Signature of Public Officials Act.
[59-1023, added 1959, ch. 11, sec. 6, p. 28.]
No partially or totally blind person shall be denied employment under the provisions of any merit system now in effect or hereafter to be established in any department, agency or office of the state of Idaho solely because of his blind condition unless it is clearly demonstrated that sight is essential to the performance of duties. When applying for employment under the provisions of the merit system, a partially or totally blind person may use the services of a reader to assist him in any written examinations.
[59-1025, added 1965, ch. 88, sec. 1, p. 148.]
It is a violation of this section for an official of any political subdivision or the state itself to willfully or knowingly avoid compliance with procurement or competitive bidding statutes or to willfully or knowingly split or separate purchases or work projects with the intent of avoiding compliance with such statutes. If any officer or employee of any public entity willfully or knowingly violates this section, the public entity which the officer or employee serves shall be liable for civil penalties not to exceed five thousand dollars ($5,000) for each offense, such civil penalty to be payable to the office of the public agency bringing an enforcement action, upon court order, to reimburse the reasonable expense of enforcing compliance with competitive bidding and procurement statutes.
[59-1026, added 2005, ch. 213, sec. 36, p. 668.]
(1) The state of Idaho on behalf of all of its officers and employees and the officers and employees of all of its agencies, counties and cities and of any and all of its municipal corporations, political subdivisions, governmental entities, independent bodies corporate and politic or any legal entity independently or collectively providing governmental functions and created pursuant to Idaho Code, hereby accepts the benefits of the provisions of the federal social security act, of 1935, as amended thereto, whenever the provisions of such act are extended to embrace their officers and employees; provided however, that any services performed pursuant to 42 U.S.C. section 418(c)(6) shall not be considered as employment within the meaning of this chapter.
(2) Pursuant to the provisions of 42 U.S.C. section 418(d)(1), (d)(3) and (l), the benefits described in this section are extended to police officer positions and firefighter positions covered by a retirement system.
(a) For the purposes of social security coverage and the provisions of this section, a "police officer position" means a paid position existing in the regularly organized police department or police force of the state or any political subdivision created pursuant to Idaho Code, whose primary duties and principal accountability consists of one (1) or more of the characteristics of maintaining order, preventing and detecting crime and enforcing the laws of the state or any political subdivision.
(b) For the purposes of social security coverage and the provisions of this section, a "firefighter position" means a paid position existing in the organized fire department, district or association of incorporated municipalities, counties, state agencies or any political subdivision created pursuant to Idaho Code, whose primary duties and principal accountability consists of the prevention, pre-suppression, suppression and extinguishment of fires. A "firefighter position" includes positions such as a fire marshal whose principal accountability is to investigate the cause and origin of fires and includes a fire chief, fire captain and fire warden whose primary position and principal accountability requires direct supervision of employees engaged in the prevention, pre-suppression, suppression and extinguishment of fires. A "firefighter position" does not include an employee who may be required on occasion to engage in firefighter activities as a secondary requirement of the position.
(c) The terms "police officer position" and "firefighter position" do not include services in positions that, although connected with police officer and firefighter functions, are not police officer or firefighter positions.
[59-1101, added 1949, ch. 285, sec. 1, p. 586; am. 1951, ch. 295, sec. 1, p. 652; am. 1953, ch. 81, sec. 1, p. 105; am. 1953, ch. 190, sec. 1, p. 299; am. 1955, ch. 14, sec. 1, p. 17; am. 1961, ch. 86, sec. 1, p. 117; am. 2013, ch. 334, sec. 1, p. 871.]
The state controller serving as the state social security administrator shall take such actions as may be necessary to ensure compliance with 42 U.S.C. section 418 and for this purpose shall have the power and authorization to inspect and copy, at any reasonable time, the records maintained by an agency whenever it is necessary for such compliance purposes. Access shall include, but not be limited to, examining, copying, transferring, receiving and making use of records, papers, letters, correspondence and transactions, whether printed or electronic. Such records may include otherwise nonpublic confidential employer and individual information necessary for the purposes of complying with 42 U.S.C. section 418. The administrator as recipient will implement, maintain and comply with technical and physical safeguards to protect the security, confidentiality and integrity of information consistent with the confidentiality rules and requirements of the issuing department or agency. For purposes of this section, "agency" shall mean each department, division, public body corporate and politic, elected and appointed board and commission, office and institution, educational or otherwise and instrumentalities thereof, including agencies hereinafter created in state and local government as set forth in chapter 11, title 59, Idaho Code.
[59-1101A, added 2011, ch. 283, sec. 3, p. 771.]
Any and all officials, boards, commissions, directors and boards having charge and preparation of payrolls and payment of salaries and wages to officers and employees of the state of Idaho, or any of its political subdivisions as set forth in section 59-1101, are hereby authorized and directed to make payroll and salary and wage deductions and to handle and dispose of the same as required by the Federal Social Security Act, as amended to include such officers and employees within the eligible group, and any official or board being authorized to disburse funds for the salary or wages, or of any officer or employee who shall come within such eligible group is authorized to pay and disburse out of any funds available for operation and maintenance such sums, and dispose or handle the same in such manner as is required and necessary to make payments and benefits of said Federal Social Security Act available to such officers and employees who shall become eligible.
[59-1102, added 1949, ch. 285, sec. 2, p. 586.]
Nothing contained in this act should deprive any person of benefit under any existing retirement system, nor repeal, amend, modify or supersede any law, charter, amendment or ordinance established or pertaining to existing retirement systems.
[59-1103, added 1949, ch. 285, sec. 3, p. 586.]
Each department and agency of the state of Idaho, and each political subdivision as defined in section 59-1101, which shall pay and disburse salary and wages separately shall have ninety (90) days from and after the date when the Federal Social Security Act shall be amended to include its officers and employees in the eligible group within which to take the necessary steps to include its officers and employees within such eligible group.
[59-1104, added 1949, ch. 285, sec. 4, p. 586.]
Under policies and procedures to be prescribed by the state controller, each municipal corporation, political subdivision, drainage or irrigation district, hereinafter referred to as public employer, coming within the provisions of this chapter, shall remit to the state controller the amounts required to be withheld from the salary or wages of each officer and employee together with the matching contribution of such public employer and any interest or penalties imposed for late remittances, in the manner and form prescribed by the state controller. Such moneys shall be deposited in the social security trust account.
In case any public employer does not make, at the time or times due, the payments provided for under an agreement pursuant to this section, there shall be added, as part of the amounts due, interest at the rate of six percent (6%) per annum from the date due until paid plus a penalty of six percent (6%) and the state controller may, at his discretion, deduct any delinquent amounts including interest and penalty from any funds or moneys due such delinquent public employer as may be in the possession of the state treasurer, and credit the same to the social security trust account.
If any public employer is delinquent in the payment of any moneys required to be paid under the provisions of this chapter, and is so delinquent for more than thirty (30) days, the state controller shall so notify the board of county commissioners who shall thereupon order the county treasurer to withhold the equivalent amount of such moneys as are delinquent, together with the equivalent amount of any penalty or interest which may be due as a result of such delinquency, from any funds or moneys due such delinquent public employer as may be in the possession of the county treasurer, and to pay the same over to the state controller, for the credit of the social security trust account.
[59-1105, added 1951, ch. 295, sec. 2, p. 652; am. 1980, ch. 113, sec. 1, p. 251; am. 1994, ch. 180, sec. 134, p. 509; am. 2003, ch. 32, sec. 30, p. 135.]
There is hereby established a fund in the state treasury to be known as the social security trust fund for the sole purpose of receiving contributions of the state and political subdivisions, and taxes on employees, under the Federal Old Age and Survivors Insurance program, under Public Law 734, 81st Congress of the United States, and in accordance with sections 59-1101—59-1104.
[59-1106, added 1951, ch. 18, sec. 1, p. 27.]
There is hereby appropriated out of the general account in the state operating fund, not otherwise appropriated, the sum of fifty thousand dollars ($50,000) to be used as a revolving account in the state treasury by the state controller to handle remittances that must be made to the federal social security administration pending the making of adjustments and the collection of shortages in remittances for local government entities. The state controller shall prescribe and adopt all necessary procedures for implementing the purpose of the revolving account.
[59-1106A, added 1972, ch. 376, sec. 1, p. 1097; am. 1980, ch. 114, sec. 1, p. 252; am. 1994, ch. 180, sec. 135, p. 509.]
Moneys now or hereafter in such fund are hereby appropriated to the state board of examiners for the sole purpose of making payments to the United States in accordance with said Public Law 734. Such payments shall be made in such amounts and at such times as the state controller shall certify them to be due and payable.
[59-1107, added 1951, ch. 18, sec. 2, p. 27; am. 1994, ch. 180, sec. 136, p. 510.]
The state controller is authorized to recover on behalf of the state and all governmental entities enumerated in section 59-1101, Idaho Code, and on behalf of all officers and employees thereof, social security overpayments made to the United States treasury.
The expenses incurred by the state controller in recovering such overpayments for a state agency and its employees or any governmental entity other than a school district and its employees shall be charged to the state agency or such governmental entity. In the event the state controller incurs expenses in connection with a program to seek such a recovery on behalf of more than one (1) state agency or governmental entity, he shall allocate such expenses to such state agencies and governmental entities in such manner as he deems reasonable. The state controller may bill state agencies and governmental entities other than school districts directly for such expenses or may reduce the amount of their recovery of social security funds or credits by the amount of such expenses.
Expenses incurred for recovery of funds on behalf of school districts and their employees may be paid out of any recoveries of overpayments on behalf of school districts.
The state controller may take such actions as he deems reasonable in the recovery of such overpayments including contracting with third parties for the recovery of such funds.
The full amount of any recoveries of overpayments for employees of the state and all governmental entities shall be refunded to such employees. The amount of any recoveries on behalf of the state and its agencies and school districts after deducting the expenses of collection shall be transferred to the state general account. Any expenses previously paid by a state agency shall be refunded to such state agency from such recoveries. Any unpaid expenses shall be paid from such recoveries. The amount of any recoveries on behalf of other governmental entities after deducting any unpaid expenses of collection shall be refunded to such governmental entities or allowed as a credit against future social security liability.
[59-1107A, added 1983, Ch. 2, 1st E.S., sec. 1, p. 7; am. 1994, ch. 180, sec. 137, p. 510.]
Collections into said fund shall be paid into said fund under such policies and procedures as shall be prescribed by the state controller, and shall consist of all moneys received from the various political subdivisions of the state, all state contributions for participation in the Federal Old Age and Survivors Insurance program, and all taxes collected from employees covered by said program.
[59-1108, added 1951, ch. 18, sec. 3, p. 27; am. 1994, ch. 180, sec. 138, p. 511; am. 2003, ch. 32, sec. 31, p. 136.]
Appropriations from the general fund of the state for the purposes of said Public Law 734, in accordance with sections 59-1101—59-1104, shall be transferred into said social security trust fund on the effective date of any such appropriation acts.
[59-1109, added 1951, ch. 18, sec. 4, p. 27.]
The state board of examiners shall assess any special fund of the state from which salaries are paid, for the full amount due as state participation, when and as the state controller shall certify such amounts as due and payable; and all such amounts are hereby appropriated for transfer from whatever fund or funds as shall be concerned, to the social security trust fund, save and except the several endowment earning funds.
[59-1110, added 1951, ch. 18, sec. 5, p. 27; am. 1994, ch. 180, sec. 139, p. 511.]
When any endowed institution pays salaries and wages from its endowment earning funds, state contributions covering such salaries and wages shall be paid from any amount appropriated and transferred from the general fund of the state of Idaho as herein provided.
[59-1111, added 1951, ch. 18, sec. 6, p. 27.]
When any fund except endowment earning funds, is defined or dedicated to particular purpose or purposes, then the legislature hereby declares that the payment of state contributions in participation on salaries and wages paid from such fund for such purposes is in accord with such purpose or purposes.
[59-1112, added 1951, ch. 18, sec. 7, p. 27.]
The governor of the state of Idaho is hereby empowered to authorize a referendum, and to designate any agency or individual to supervise its conduct, in accordance with the requirements of section 218(d) (3) of the Federal Social Security Act, on the question of whether service in positions covered by a retirement system established by the state or by a political subdivision thereof should be included under said Federal Social Security Act.
[59-1113, added 1957, ch. 23, sec. 1, p. 29.]
Should a majority of the eligible members of a retirement system established by the state or by a political subdivision thereof, in a referendum held in accordance with section 218(d) (3) of the Federal Social Security Act, vote favorably for inclusion of positions covered by said retirement system under said Federal Social Security Act, the governor, on behalf of the state of Idaho, is hereby empowered to enter into an agreement with the secretary of health, education, and welfare of the United States for the purpose of covering said positions under said Federal Social Security Act. Such agreement may contain such provisions relating to coverage, benefits, contributions, effective date, modification and termination of agreement, administration, and other appropriate provisions as the governor and the secretary of health, education, and welfare shall agree upon, consistent with the provisions of the Federal Social Security Act.
[59-1114, added 1957, ch. 23, sec. 2, p. 29.]
The board of trustees of each class of school district, shall pay the employer’s social security tax for its personnel, as required by federal law.
The department of education shall transmit to the school districts from the appropriation made for that purpose the amount determined in section 33-1004F, Idaho Code.
[59-1115, added 1984, ch. 180, sec. 4, p. 429; am. 1986, ch. 252, sec. 2, p. 673; am. 1988, ch. 255, sec. 1, p. 495; am. 1994, ch. 428, sec. 14, p. 1380.]
(1) A retirement and disability benefit system is created and placed under the management of a retirement board for the purpose of providing a retirement system and other benefits for public employees in the state of Idaho under this chapter. The retirement system shall be known as the "Public Employee Retirement System of Idaho."
(2) The purpose of such system is to provide an orderly means whereby public employees in the state of Idaho who become superannuated or otherwise incapacitated as the result of age or disability, may be retired from active service without prejudice and without inflicting a hardship upon the employees retired, and to enable such employees to accumulate pension credits to provide for old-age, disability, death and termination of employment, thus effecting economy and efficiency in the administration of the state, county and local government. The legislature, therefore, declares that, in its considered judgment, the public good, and the general welfare of the citizens of this state required the enactment of this measure, under the police powers of the state.
With respect to the retirement fund created in this chapter, the fiduciaries of the fund shall discharge their duties with respect to the fund solely in the interest of the members and their beneficiaries
(a) for the exclusive purpose of:
(i) providing benefits to members and their beneficiaries; and
(ii) defraying reasonable expenses of administering the system;
(b) with the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims;
(c) by diversifying the investments of the fund so as to minimize the risk of large losses, unless under the circumstances it is clearly prudent not to do so; and
(d) in accordance with the provisions of the Idaho Code governing the system.
[59-1301, added 1963, ch. 349, Art. 1, sec. 1, p. 988; am. 1990, ch. 231, sec. 1, p. 613; am. 1991, ch. 16, sec. 1, p. 36; am. 2000, ch. 13, sec. 1, p. 27.]
(1) As used in this chapter, each of the terms defined in this section shall have the meaning given in this section unless a different meaning is clearly required by the context.
(2) "Active member" means any employee who is not establishing the right to receive benefits through his or her employer’s participation in any other retirement system established for Idaho public employees, if such participation is mandated by applicable Idaho statutes other than this chapter. In no case will an employee be entitled to any benefit under this chapter for public service if such employee is establishing retirement benefit entitlements by other Idaho statutes or federal statutes other than military service or social security for that same service.
(3) "Accumulated contributions" means the sum of amounts contributed by a member of the system, together with regular interest credit thereon.
(4) "Actuarial equivalent" means a benefit equal in value to another benefit, when computed on the basis of the actuarial tables in use by the system.
(5) "Actuarial tables" means such tables as shall have been adopted by the board in accordance with recommendations of the actuary.
(5A) "Alternate payee" means a spouse or former spouse of a member who is recognized by an approved domestic retirement order as having a right to all or a portion of the accrued benefits in the retirement system with respect to such member.
(5B) "Approved domestic retirement order" means a domestic retirement order that creates or recognizes the existence of an alternate payee’s right or assigns to an alternate payee the right to all or a portion of the accrued benefits of a member under the retirement system, that directs the system to establish a segregated account or disburse benefits to an alternate payee, and that the executive director of the retirement system has determined meets the requirements of sections 59-1319 and 59-1320, Idaho Code.
(5C) "Average monthly salary" means the member’s average salary during the base period as calculated pursuant to rules adopted by the retirement board.
(5D)(a) "Base period" means the period of fifty-four (54) consecutive calendar months during which the member earned:
(i) The highest average salary; and
(ii) Membership service of at least one-half (1/2) the number of months in the period, excluding months of service attributable to:
A. Military service;
B. Service qualifying as minimum benefit pursuant to section 59-1342(5), Idaho Code; and
C. Worker’s compensation income benefits.
(b) Effective October 1, 1993, the consecutive calendar months shall be forty-eight (48). Effective October 1, 1994, the consecutive calendar months shall be forty-two (42).
(c) Entitlement to a base period shall not vest until the effective date of that base period. The retirement benefits shall be calculated on the amounts, terms and conditions in effect at the date of the final contribution by the member.
(d) If no base period exists for a member, the member’s average monthly salary shall be determined by the board, using standards not inconsistent with those established in this subsection.
(e) To assure equitable treatment for all members, salary increments inconsistent with usual compensation patterns may be disallowed by the board in determining average monthly salary and base period.
(6) "Beneficiary" means the person who is nominated by the written designation of a member, duly executed and filed with the board, to receive the death benefit.
(7) "Calendar year" means twelve (12) calendar months commencing on the first day of January.
(7A) "Contingent annuitant" means the person designated by a member under certain retirement options to receive benefit payments upon the death of the member. The person so designated must be born and living on the effective date of retirement.
(8) "Credited service" means the aggregate of membership service, prior service and disabled service.
(9) "Date of establishment" means July 1, 1965, or a later date established by the board or statute.
(10) "Death benefit" means the amount, if any, payable upon the death of a member.
(11) "Disability retirement allowance" means the periodic payment becoming payable to a member who meets all applicable eligibility requirements for disability retirement.
(12) "Disabled" means:
(a) That the member is prevented from engaging in any occupation or employment for remuneration or profit as a result of bodily injury or disease, either occupational or nonoccupational in cause, but excluding disabilities resulting from service in the armed forces of any country other than the United States, or from an intentionally self-inflicted injury; and
(b) That the member will likely remain so disabled permanently and continuously during the remainder of the member’s life.
It is not necessary that a person be absolutely helpless or entirely unable to do anything worthy of compensation to be considered disabled. If the person is so disabled that substantially all the avenues of employment are reasonably closed to the person, that condition is within the meaning of "disabled." In evaluating whether a person is disabled, medical factors and nonmedical factors, including but not limited to education, economic and social environment, training, and usable skills, may be considered.
Refusal to submit to a medical examination ordered by the board before the commencement of a disability retirement allowance or at any reasonable time thereafter shall constitute proof that the member is not disabled. The board shall be empowered to select for such medical examination one (1) or more physicians or surgeons who are licensed to practice medicine and perform surgery. The fees and expenses of such examination shall be paid from the administration account of the fund. No member shall be required to undergo such examination more often than once each year after he has received a disability retirement allowance continuously for two (2) years.
(12A) "Disabled service" means the total number of months elapsing from the first day of the month next succeeding the final contribution of a member prior to receiving a disability retirement allowance to the first day of the month following the date of termination of such disability retirement allowance. During such period, the member shall remain classified in the membership category held during the month of final contribution. The total number of months of disabled service credited for a person first becoming disabled after the effective date of this chapter shall not exceed the excess, if any, of three hundred sixty (360) over the total number of months of prior service and membership service.
(12B) "Domestic retirement order" means any judgment, decree, or order, including approval of a property settlement agreement, that relates to the provision of marital property rights to a spouse or former spouse of a member and is made pursuant to a domestic relations law, including the community property law of the state of Idaho or of another state.
(13) "Early retirement allowance" means the periodic payment becoming payable to a member who meets all applicable eligibility requirements for early retirement.
(13A) "Early retirement" means retirement by a member prior to age sixty (60) years for police officer members or age sixty-five (65) years for general members.
(14)(A) "Employee" means:
(a) Any person who normally works twenty (20) hours or more per week for an employer, or a schoolteacher who works half-time or more for an employer and who receives salary for services rendered for such employer;
(b) Elected officials or appointed officials of an employer who receive a salary;
(c) A person who is separated from service with fewer than five (5) consecutive months of employment and who is reemployed or reinstated by an employer participating in the public employee retirement system of Idaho (PERSI) within thirty (30) days; or
(d) A person receiving differential wage payments as defined in 26 U.S.C. 3401(h) on or after July 1, 2009. A differential wage payment generally refers to an employer payment to an employee called to active duty in the uniformed services for more than thirty (30) days that represents all or a portion of the compensation he would have received from the employer if he were performing services for the employer.
(B) "Employee" does not include employment as:
(a) A person rendering service to an employer in the capacity of an independent business, trade or profession;
(b) A person whose employment with any employer does not total five (5) consecutive months;
(c) A person provided sheltered employment or make-work employment by a public employer in an employment or industries program maintained for the benefit of such person;
(d) An inmate of a state institution, whether or not receiving compensation for services performed for the institution;
(e) A student enrolled in an undergraduate, graduate, or career technical program at and employed by a state college, university, community college or career technical center when such employment is predicated on student status;
(f) A person making contributions to the director of the office of personnel management under the United States civil service system retirement act, except that a person who receives separate remuneration for work currently performed for an employer and the United States government may elect to be a member of the retirement system, in accordance with rules of the board;
(g) A person not under contract with a school district or charter school who on a day-to-day basis works as a substitute teacher replacing a contracted teacher and is paid a substitute wage as established by district policy or who on a day-to-day basis works as a substitute assistant replacing a staff instruction assistant or a staff library assistant and is paid a substitute wage as established by district policy;
(h) A person occupying a position that does not exceed eight (8) consecutive months in a calendar year with a city, county, irrigation or drainage entity, cemetery district, soil and water conservation district, or mosquito abatement district when the city, county, irrigation or drainage entity, cemetery district, soil and water conservation district, or mosquito abatement district has certified, in writing to the system, the position is: (i) seasonal or casual; and (ii) affected by weather, including parks positions, golf course positions, invasive species inspection positions, and irrigation positions; or
(i) A person in a position that: (i) is eligible for participation in an optional retirement program established under section 33-107A or 33-107B, Idaho Code; or (ii) would be eligible for participation in an optional retirement program established under section 33-107A or 33-107B, Idaho Code, if the person was not working less than half-time or fewer than twenty (20) hours per week.
(15) "Employer" means the state of Idaho or any political subdivision or governmental entity, provided such subdivision or entity has elected to come into the system. Governmental entity means any organization composed of units of government of Idaho or organizations funded only by government or employee contributions or organizations that discharge governmental responsibilities or proprietary responsibilities that would otherwise be performed by government. All governmental entities are deemed to be political subdivisions for the purpose of this chapter. Provided however, that on and after the effective date of this act, all new employers added to PERSI must be in compliance with internal revenue regulations governing governmental retirement plans.
(15A) "Final contribution" means the final contribution made by a member pursuant to sections 59-1331 through 59-1334, Idaho Code.
(16) "Firefighter" means:
(a) An employee, including paid firefighters hired on or after October 1, 1980, whose primary occupation is that of preventing and extinguishing fires as determined by the rules of the board; or
(b) The state fire marshal or the state fire marshal’s deputies.
(17) "Fiscal year" means the period beginning on July 1 in any year and ending on June 30 of the next succeeding year.
(18) "Fund" means the public employee retirement fund established by this chapter.
(19) "Funding agent" means any bank or banks, trust company or trust companies, legal reserve life insurance company or legal reserve life insurance companies, or combinations thereof, any thrift institution or credit union or any investment management firm or individual investment manager selected by the board to hold and/or invest the employers’ and members’ contributions and to pay certain benefits granted under this chapter.
(20) "Inactive member" means a former active member who is not an employee and is not receiving any form of retirement allowance, who has not requested a separation benefit, or for whom a separation benefit has not become payable.
(20A) "Ineligible" means:
(a) Not eligible to participate and not required to contribute as an employee when:
(i) The employer is not a current member of PERSI;
(ii) The employee is not an employee as defined in subsection (14) of this section; or
(iii) The employee is participating in the judges retirement fund, the firefighters retirement fund or the optional retirement plan;
(b) Not eligible for retirement where there has been no termination of employment from an employer participating in PERSI, the judges retirement fund, the firefighters retirement fund or the optional retirement plan or where there has been a withdrawn employer; or
(c) Not eligible to receive a separation benefit where there has been no termination of employment from an employer participating in PERSI, the judges retirement fund, the firefighters retirement fund or the optional retirement plan or where there has been a withdrawn employer.
All state agencies, political subdivisions or governmental entities that qualify as an employer as defined in subsection (15) of this section or prior to April 4, 2017, were considered an employer and are currently participating in PERSI are, for purposes of PERSI, deemed one (1) employer beginning on the effective date of this act.
(20B) "Lifetime annuity" means periodic monthly payments of income by the retirement system to an alternate payee.
(20C) "Lump sum distribution" means a payment by the retirement system of the entire balance in the alternate payee’s segregated account, together with regular interest credited thereon.
(21) "Member" means an active member, inactive member or a retired member.
(22) "Membership service" means military service that occurs after the commencement of contributions payable under sections 59-1331 through 59-1334, Idaho Code, and service with respect to which contributions are payable under sections 59-1331 through 59-1334, Idaho Code, which, except for benefit calculations described in sections 59-1342 and 59-1353, Idaho Code, includes service transferred to a segregated account under an approved domestic retirement order.
(23) "Military service" means any period of active duty service in the armed forces of the United States, including the national guard and reserves, under the provisions of titles 10, 32, and 37, U.S.C., that commences fewer than ninety (90) days after the person ceases to be an employee and ends fewer than ninety (90) days before the person again becomes an employee. Provided, if a member fails to again become an employee as a result of his death while in active duty service, the member shall be entitled to military service through the date of death. Provided further, if a member fails to again become an employee due to a disability retirement resulting from service in the armed forces of the United States, the member shall be entitled to military service through the date the disability allowance becomes payable. In no event shall military service include:
(a) Any period ended by dishonorable discharge or during which termination of such service is available but not accepted; or
(b) Any active duty service in excess of five (5) years if at the convenience of the United States government, or in excess of four (4) years if not at the convenience of the United States government, provided additional membership service may be purchased as provided in section 59-1362, Idaho Code.
(24)(a) "Police officer" for retirement purposes shall be as defined in section 59-1303, Idaho Code.
(b) "POST" means the Idaho peace officer standards and training council established in chapter 51, title 19, Idaho Code.
(25) "Prior service" means any period prior to July 1, 1965, of military service or of employment for the state of Idaho or any political subdivision or other employer of each employee who is an active member or in military service or on leave of absence on the date of establishment, provided, however, an employee who was not an active member or in military service or on leave of absence on the date of establishment shall receive credit for the member’s service prior to July 1, 1965, on the basis of recognizing two (2) months of such service for each month of membership service. For the purpose of computing such service, no deduction shall be made for any continuous period of absence from service or military service of six (6) months or less.
(26) "Regular interest" means interest at the rate set from time to time by the board.
(27) "Retired member" means a former active member receiving a retirement allowance.
(28) "Retirement" means the acceptance of a retirement allowance under this chapter upon termination of employment and, unless otherwise provided by law, requires a termination of employment from an employer participating in PERSI, the judges retirement fund, the firefighters retirement fund or the optional retirement plan.
(29) "Retirement board" or "board" means the board provided for in sections 59-1304 and 59-1305, Idaho Code, that administers the retirement system.
(30) "Retirement system" or "system" means the public employee retirement system of Idaho.
(31)(A) "Salary" means:
(a) The total salary or wages paid to a person who meets the definition of employee by an employer for personal services performed and reported by the employer for income tax purposes, including the cash value of all remuneration in any medium other than cash.
(b) The total amount of any voluntary reduction in salary agreed to by the member and employer where the reduction is used as an alternative form of remuneration to the member.
(B) Salary in excess of the compensation limitations set forth in section 401(a)(17) of the Internal Revenue Code shall be disregarded for any person who becomes a member of the system on or after July 1, 1996. The system had no limitations on compensation in effect on July 1, 1993. The compensation limitations set forth in section 401(a)(17) of the Internal Revenue Code shall not apply for an eligible employee. For purposes of this subsection, "eligible employee" is an individual who was a member of the system before July 1, 1996.
(C) "Salary" does not include:
(a) Contributions by employers to employee-held medical savings accounts, as those accounts are defined in section 63-3022K, Idaho Code.
(b) Lump sum payments inconsistent with usual compensation patterns made by the employer to the employee only upon termination from service, including but not limited to vacation payoffs, sick leave payoffs, early retirement incentive payments and bonuses.
(c) Differential wage payments as defined in 26 U.S.C. 3401(h). A differential wage payment generally refers to an employer payment to an employee called to active duty in the uniformed services for more than thirty (30) days that represents all or a portion of the compensation he would have received from the employer if he were performing services for the employer.
(d) Employer payments to employees for or related to travel, mileage, meals, lodging or subsistence expenses without regard to the taxability of such payments for federal income tax purposes and without regard to the form of payment, including payment made as reimbursement of an itemized expense voucher and payment made of an unvouchered expense allowance.
(31A) "School employee" means any employee of any school district or charter school employed as instructional staff, pupil service staff, or professionally endorsed staff and any staff holding a certificate pursuant to section 33-1201A, Idaho Code, and school bus drivers and resource officers, subject to the provisions of subsection (14) of this section.
(31B) "Segregated account" means the account established by the retirement system for the alternate payee of a member who is not a retired member. It shall include the months of credited service and accumulated contributions transferred from the member’s account.
(32) "Separation benefit" means the amount, if any, pursuant to section 59-1359, Idaho Code.
(33) "Service" means being shown on an employer’s payroll as an employee receiving a salary. For each calendar month, service is credited only when a member is an employee as defined in subsection (14)(A) of this section and is employed for fifteen (15) days or more during the calendar month. Employment of fourteen (14) days or less during any calendar month shall not be credited. No more than one (1) month of service shall be credited for all service in any month.
(34) "Service retirement allowance" means the periodic payment becoming payable upon an active member’s ceasing to be an employee while eligible for service retirement.
(34A) "Service retirement" means retirement by a member at or after age sixty (60) years for police officer members or at or after age sixty-five (65) years for general members.
(35) "State" means the state of Idaho.
(35A) "Termination from employment" means the employee has separated from employment, the employee has ended service with the employer and the employer has notified PERSI of the termination.
(36) "Vested member" means an active or inactive member who has at least five (5) years of credited service, except that a member who at the time of his separation from service:
(a) Held an office to which he had been elected by popular vote or having a term fixed by the constitution, statute or charter or was appointed to such office by an elected official; or
(b) Was the head or director of a department, division, agency, statutory section or bureau of the state; or
(c) Was employed on or after July 1, 1965, by an elected official of the state of Idaho and occupied a position exempt from the provisions of chapter 53, title 67, Idaho Code; and
(d) Was not covered by a merit system for employees of the state of Idaho;
is vested without regard to the length of credited service.
(37) The masculine pronoun, wherever used, shall include the feminine pronoun.
[59-1302, added 1963, ch. 349, Art. 1, sec. 2, p. 988; am. 1965, ch. 265, sec. 1, p. 682; am. 1967, ch. 398, sec. 1, p. 1184; am. 1969, ch. 283, sec. 1, p. 856; am. 1969, ch. 460, sec. 1, p. 1288; am. 1970, ch. 153, sec. 1, p. 473; am. 1971, ch. 49, sec. 1, p. 105; am. 1972, ch. 245, sec. 1, p. 636; am. 1974, ch. 57, sec. 2, p. 1118; am. 1975, ch. 217, sec. 1, p. 604; am. 1976, ch. 97, sec. 1, p. 404; am. 1979, ch. 158, sec. 1, p. 479; am. 1984, ch. 132, sec. 1, p. 309; am. 1985, ch. 84, sec. 1, p. 164; am. 1986, ch. 147, sec. 1, p. 409; am. 1987, ch. 346, sec. 1, p. 735; am. 1989, ch. 189, sec. 1, p. 465; am. 1989, ch. 190, sec. 1, p. 469; am. 1990, ch. 130, sec. 1, p. 300; am. 1990, ch. 231, sec. 2, p. 613; am. 1990, ch. 249, sec. 1, p. 702; am. 1991, ch. 61, sec. 1, p. 140; am. 1992, ch. 220, sec. 1, p. 658; am. 1992, ch. 342, sec. 1, p. 1038; am. 1993, ch. 350, sec. 2, p. 1296; am. 1994, ch. 209, sec. 1, p. 658; am. 1994, ch. 276, sec. 1, p. 856; am. 1994, ch. 411, sec. 1, p. 1296; am. 1995, ch. 143, sec. 1, p. 607; am. 1996, ch. 59, sec. 1, p. 170; am. 1996, ch. 79, sec. 1, p. 252; am. 1996, ch. 112, sec. 1, p. 415; am. 1997, ch. 72, sec. 1, p. 148; am. 1997, ch. 218, sec. 1, p. 643; am. 1998, ch. 22, sec. 1, p. 128; am. 1999, ch. 198, sec. 1, p. 508; am. 1999, ch. 199, sec. 1, p. 519; am. 1999, ch. 329, sec. 39, p. 879; am. 2002, ch. 46, sec. 1, p. 102; am. 2004, ch. 232, sec. 1, p. 679; am. 2004, ch. 294, sec. 1, p. 818; am. 2007, ch. 44, sec. 1, p. 105; am. 2010, ch. 143, sec. 1, p. 300; am. 2010, ch. 182, sec. 1, p. 371; am. 2011, ch. 100, sec. 1, p. 240; am. 2011, ch. 100, sec. 2, p. 245; am. 2011, ch. 100, sec. 3, p. 251; am. 2012, ch. 31, sec. 1, p. 90; am. 2012, ch. 217, sec. 1, p. 590; am. 2013, ch. 187, sec. 13, p. 457; am. 2017, ch. 235, sec. 1, p. 576; am. 2018, ch. 235, sec. 1, p. 548; am. 2021, ch. 83, sec. 1, p. 275; am. 2022, ch. 216, sec. 1, p. 689; am. 2022, ch. 219, sec. 1, p. 727; am. 2024, ch. 167, sec. 1, p. 635; am. 2026, ch. 10, sec. 1, p. 78.]
(1) As used in this chapter, each of the terms used in this section shall have the meaning given in this section unless a different meaning is clearly required by the context.
(2) Police officer membership status for retirement purposes may be fixed only by law pursuant to subsection (3) of this section. After July 1, 2024, police officer member status should only be considered for additional categories or classes of employees engaged in hazardous duty and engaged in jobs where the employee becomes superannuated due to the arduous physical requirements of the job. For the purposes of this section, "hazardous duty" means duties performed under circumstances that may result in serious injury or death and that involve physical hardship. Stress alone is not a sufficient hardship for police officer member status. For any legislative proposal or bill that would add additional classes of employees to subsection (3) of this section or that would otherwise increase police officer member status, the board shall provide a recommendation to any Idaho legislative committee considering such legislative proposal or bill.
(3) Only members holding or filling the following positions or offices are designated by law as having police officer member status for retirement purposes during the time of their appointment to that position or during their term of office:
(a) Idaho state police:
(i) The director and deputy director of the Idaho state police;
(ii) Commissioned and sworn troopers, specialists (detectives), and POST training coordinators;
(iii) Commissioned and sworn personnel in a supervisory capacity as major, captain, lieutenant, or sergeant;
(iv) The commissioned state brand inspector, deputy brand inspectors, and brand inspector supervisors; and
(v) Emergency communications officers and supervisory emergency communications officers pursuant to section 19-5119, Idaho Code;
(b) County law enforcement:
(i) County sheriffs;
(ii) "Peace officers" and "county detention officers" as defined in chapter 51, title 19, Idaho Code;
(iii) Supervisory "peace officers" and "county detention officers" as defined in chapter 51, title 19, Idaho Code;
(iv) Juvenile detention officers and supervisory juvenile detention officers;
(v) Juvenile probation officers and supervisory juvenile probation officers;
(vi) Adult misdemeanor probation officers and supervisory adult misdemeanor probation officers; and
(vii) Emergency communications officers and supervisory emergency communications officers pursuant to section 19-5119, Idaho Code;
(c) City law enforcement:
(i) City police chiefs;
(ii) "Peace officers" as defined in chapter 51, title 19, Idaho Code;
(iii) Supervisory "peace officers" as defined in chapter 51, title 19, Idaho Code; and
(iv) Emergency communications officers and supervisory emergency communications officers pursuant to section 19-5119, Idaho Code;
(d) Conservation officers, the enforcement assistant chief, and enforcement bureau chief of the department of fish and game;
(e) Department of correction:
(i) The director and deputy director of the department of correction, the division chief and deputy division chief for probation and parole, and the wardens and deputy wardens of institutions;
(ii) Correctional officers, presentence investigators, correctional officers in the supervisory capacity of lieutenant, sergeant, corporal, correctional specialist, correctional specialist supervisor, and correctional managers;
(iii) Probation and parole supervisors, probation and parole investigators, and probation and parole officers; and
(iv) Correctional peace officer training instructors;
(f) Employees of the adjutant general and military division of the state where military membership is a condition of employment;
(g) Magistrates of the district court; justices of the supreme court, judges of the court of appeals, and district judges who have made an election under section 1-2011, Idaho Code; and court employees designated by court order to have primary responsibility for court security or transportation of prisoners;
(h) Employees whose primary function requires that they are certified by the Idaho department of health and welfare as an emergency medical technician-basic, an advanced emergency medical technician-ambulance, an emergency medical technician-intermediate, or an emergency medical technician-paramedic;
(i) Criminal investigators of the attorney general’s office and criminal investigators of a prosecuting attorney’s office; and
(j) The director of security and the criminal investigators of the Idaho state lottery.
(4) On and after July 1, 1985, no active member shall be classified as a police officer for retirement purposes unless the employer shall have certified to the board, on a form provided by the board, that such member is an employee whose primary position with the employer is one designated as such within the meaning of this chapter, and the board shall have accepted such certification. Acceptance by the board of an employer’s certification shall in no way limit the board’s right to review and reclassify the position for retirement purposes based on an audit or other relevant information presented to the board. The board may carry out such acts as are necessary to enforce the provisions of this chapter.
(5) A member classified as a police officer for retirement purposes whose position is reclassified to that of a general member for retirement purposes as a result of a determination that the position does not meet the requirements of this chapter for police officer member status for retirement purposes shall become a general member. Excess employer and employee contributions shall be refunded to the employer by offsetting future contributions and the member’s record shall be corrected. It shall be the employer’s responsibility to refund employee contributions directly to the employee.
[59-1303, added 2020, ch. 136, sec. 2, p. 422; am. 2022, ch. 283, sec. 1, p. 899; am. 2022, ch. 285, sec. 1, p. 904; am. 2023, ch. 218, sec. 23, p. 649; am. 2024, ch. 87, sec. 1, p. 425.]
(1) There is hereby created in the office of the governor a governing authority of the system to consist of a board of five (5) persons known as the retirement board. Each member of the board shall be appointed by the governor to serve a term of five (5) years. The governor shall designate one (1) member of the board to serve as chairman.
(2) Two (2) board members shall be appointed from among active members having at least ten (10) years of credited service.
(3) Three (3) board members shall be appointed from among Idaho citizens who are not members of the system except by reason of having served on the board.
(4) Members of the board shall be compensated as provided by section 59-509(p), Idaho Code. These allowances shall be paid from the administration account of the fund.
(5) A board member shall serve until his successor qualifies. Each board member shall be entitled to one (1) vote, and three (3) board members shall constitute a quorum. Three (3) votes shall be necessary for resolution or action by the board at any meeting except as otherwise provided in this chapter.
(6) The board shall hold regular meetings and shall hold special meetings at such times and at such places as it deems necessary. All meetings of the board shall be open to the public. The board shall keep a record of all its proceedings.
[(59-1304) 59-1326, added 1963, ch. 349, Art. 8, sec. 1, p. 988; am. 1969, ch. 283, sec. 11, p. 856; am. 1974, ch. 22, sec. 45, p. 592; am. 1974, ch. 57, sec. 16, p. 1118; am. 1976, ch. 355, sec. 1, p. 1170; am. 1980, ch. 247, sec. 78, p. 646; am. 1988, ch. 234, sec. 1, p. 462; am. and redesig. 1990, ch. 231, sec. 4, p. 620; am. 2021, ch. 178, sec. 1, p. 493.]
(1) The board shall have the power and duty, subject to the limitations of this chapter, of managing the system. It shall have the powers and privileges of a corporation, including the right to sue and be sued in its own name as such board. Members of the retirement board, retirement system staff and retirement system mortgage and investment committee members shall, jointly and individually, be provided a defense and indemnified against all claims, demands, judgments, costs, charges and expenses, including court costs and attorney’s fees, and against all liability losses and damages of any nature whatsoever that arise out of and in the course and scope of their official duties and functions, but only if the defense and indemnity for such person’s wrongful act or omission are not provided by chapter 9, title 6, Idaho Code, and the wrongful act or omission of the person was not intentional, willful or wanton misconduct, fraudulent, or a knowing violation of law. The board may, as a fiduciary of the trust, determine to provide a defense and indemnity hereunder. The board may, as a fiduciary of the trust, determine to refuse a defense or disavow and refuse to pay any judgment against a board member, retirement system staff, or retirement system mortgage and investment committee member if it is determined that such person was not within the course and scope of his official duties and functions or his conduct was intentional misconduct, willful, wanton, fraudulent, or a knowing violation of the law. Any defense and indemnity provided under this section shall be an expense of the trust, and the board is authorized but not required to purchase insurance to protect against such risks notwithstanding any other provision of law. No contribution or indemnification, or reimbursement for legal fees and expenses related to such defense or indemnification, shall be sought from any person defended or indemnified under this section unless the court in which the underlying claim was brought finds that the act or omission of the person was outside the course and scope of his official duties and functions or was intentional, willful or wanton misconduct, fraudulent, or a knowing violation of law. Any action by the trust against a board member, retirement system staff, or mortgage and investment committee member, and any action by a person against the trust for contribution, indemnification or necessary legal fees and expenses, shall be tried to the court in the same civil lawsuit brought on the claim against the retirement board member, retirement system staff, or retirement system mortgage and investment committee member. The venue of all actions in which the board is a party shall be Ada county, Idaho.
(2) The board shall appoint an executive director to serve at its discretion. The executive director shall be the secretary to the board, bonded as is required by the board, and shall perform such duties as assigned by the board. The executive director shall be authorized to designate a staff member as acting director or secretary in the director’s absence.
(3) The board shall authorize the creation of whatever staff it deems necessary for sound and economical administration of the system. The executive director shall hire the persons for the staff who shall hold their respective positions subject to the rules of a merit system for state employees. The salaries and compensation of all persons employed for purposes of administering the system shall be fixed by the board and as otherwise provided by law.
(4) The board shall obtain all actuarial, audit, legal and medical services it deems appropriate for the system. It shall cause a competent actuary who is a member of the academy of actuaries and who is familiar with public systems of pensions to be retained on a consulting basis. The actuary shall be the technical advisor of the board on matters regarding the operation of the system. During the first year of operation of the system and at least once every four (4) years thereafter, the actuary shall make a general investigation of the suitability of the actuarial tables used by the system. The board shall adopt the actuarial tables and assumptions in use by the system and may change the same in its sole discretion at any time. The actuary shall make an annual valuation of the liabilities and reserves of the system and an annual determination of the amount of contributions required from the employers under this chapter and certify the results thereof to the board. The actuary shall also perform such other duties as may be assigned by the board. An independent financial audit shall be conducted annually or as frequently as otherwise determined by the board.
(5) The board shall establish the system’s office or offices to be used for the meetings of the board and for the general purposes of the administrative personnel. The board shall provide for the installation of a complete and adequate system of accounts and records for administering this chapter. All books and records shall be kept in the system’s offices.
(6) If the board determines that it has previously overpaid or underpaid benefits provided under this chapter or chapter 14, title 72, Idaho Code, it shall correct the prior error. In the event of prior underpayment, the board shall forthwith pay the amount of the underpayment together with regular interest thereon. In the event of prior overpayment, the board may offset future benefit payments by the amount of the prior overpayment together with regular interest thereon. Any such decision to offset future benefit payments shall be administratively and judicially reviewable as provided in section 59-1314, Idaho Code. Nothing herein contained shall be construed to limit the rights of a member or the board to pursue any other remedy provided by law.
(7)(a) For the collection of an overpayment, the board shall have the power to issue subpoenas to financial institutions to compel the production of evidence to determine if persons other than a deceased retiree or a deceased beneficiary have access to an account.
(b) Any subpoena issued pursuant to this section may be enforced by the district courts of Ada county. The court shall have jurisdiction to hear the parties, determine the reasonableness of the subpoena, and to set aside, modify, or enforce the subpoena by its order in accordance with the evidence. Any failure to obey such court order may be punished by the court as a contempt thereof.
[(59-1305) 59-1327, added 1963, ch. 349, Art. 8, sec. 2, p. 988; am. 1965, ch. 265, sec. 3, p. 682; am. 1969, ch. 283, sec. 12, p. 856; am. 1971, ch. 49, sec. 11, p. 105; am. 1985, ch. 4, sec. 1, p. 8; am. and redesig. 1990, ch. 231, sec. 5, p. 620; am. 1991, ch. 61, sec. 2, p. 144; am. 1993, ch. 350, sec. 3, p. 1301; am. 2005, ch. 90, sec. 1, p. 307; am. 2006, ch. 268, sec. 1, p. 834; am. 2022, ch. 38, sec. 1, p. 99.]
(1) The public employee retirement system of Idaho (PERSI), through the cooperation of the Idaho state police, shall establish a system to obtain a criminal history check on individuals, including but not limited to classified and nonclassified employees as defined in section 67-5302, Idaho Code, those who will have access to personally identifiable information, and those who will have access to initiate or approve financial transactions. The criminal history check shall be based on a completed ten (10) finger fingerprint card or scan and shall include, at a minimum, information from the following state and national databases:
(a) The Idaho bureau of criminal identification; and
(b) The federal bureau of investigation.
(2) PERSI shall charge all such individuals a fee necessary to cover the cost of undergoing a criminal history check pursuant to this section. The total fee shall be sufficient to cover the net costs charged by the federal bureau of investigation and the Idaho state police. A record of all background checks shall be maintained by PERSI. A copy shall be provided to the applicant upon request.
(3) The Idaho state police and PERSI shall implement a joint exercise of powers agreement pursuant to sections 67-2328 through 67-2333, Idaho Code, necessary to implement the provisions of this section.
[59-1305A, added 2022, ch. 40, sec. 1, p. 104.]
Chapter 13, title 59, and chapter 14, title 72, Idaho Code, shall be administered in a manner so as to comply with the requirements of 26 U.S.C. section 401(a)(8), (9), (16), (25), (31), (36) and (37) and with the vesting requirements described in 26 U.S.C. section 411(e)(2). The public employee retirement system board shall promulgate rules and amend or repeal conflicting rules in order to assure compliance with the requirements of these sections. This chapter shall be in full force and effect only so long as compliance with paragraphs (8), (9), (16), (25), (31), (36) and (37) of subsection 401(a) and paragraph (2) of subsection 411(e) of the Internal Revenue Code is required for public retirement systems. If compliance with any such paragraph is, at any point no longer required, this provision or the applicable portion thereof, will cease to have any force or effect.
[(59-1306) 1989, ch. 185, sec. 2, p. 461; 1990, am. and redesignated, ch. 231, sec. 6, p. 621; am. 1998, ch. 193, sec. 1, p. 697; am. 2014, ch. 87, sec. 1, p. 237.]
The board may enter into agreements with the boards or other authorities of other retirement systems operated by the state of Idaho or by political subdivisions to protect the retirement rights or benefits of employees who may alter their membership status by changing employment from one agency to another.
[(59-1307) 1963, ch. 349, Art. 3, sec. 3, p. 988; am. and redesig. 1990, ch. 231, sec. 7, p. 621.]
(1) The state shall sponsor and the board shall administer one (1) or more supplemental benefit plans to be used for allocation of extraordinary gains as provided in section 59-1309, Idaho Code, and for voluntary contributions of active members. The supplemental plans may be established under the qualified requirements of section 401(a) of the Internal Revenue Code and with the qualified cash or deferred arrangements under section 401(k) of the Internal Revenue Code or any other tax-deferred plan permitted by law, as determined by the retirement board. The board is authorized to secure such qualified staff and consultants as it determines necessary to establish and administer such plans. Employee and employer contributions shall be permitted according to the provisions of these plans as established by the board. For purposes of this section, "employee" shall mean a participant as defined in the supplemental benefit plan documents or board rules.
(2) The board is authorized, but not required, to establish separate trust funds to hold the assets of the supplemental benefit plans created under this section. The investment options available under supplemental benefit plans shall be determined by the board and may include but are not limited to investment in all or part of the public employee retirement fund and use of private vendor options.
(3) Supplemental benefit plans shall be available to all active members and shall be in addition to any other retirement or tax-deferred compensation system established by the employer. The board may provide educational opportunities related to supplemental benefit plans and retirement savings, as determined by the board.
(4) Accounts shall be established in supplemental benefit plans for all active members eligible for an extraordinary gains transfer under section 59-1309, Idaho Code. After the initial transfer of extraordinary gains, any active member may make additional voluntary contributions to his/her account, subject to applicable limitations, by authorizing his/her employer to contribute an amount by payroll deduction to the supplemental benefit plan in lieu of receiving such amount as salary. The amount of such contributions shall be subject to any limitations established by the board or state or federal law. The employer shall provide coordination of contributions between multiple plans to assure that contribution limits are not exceeded. Should aggregate contributions to multiple plans exceed applicable limits, excess contributions shall be deemed to apply exclusively to plans not created by this chapter. In the event a preexisting plan is used as a supplemental plan, voluntary contributions may continue to be made to that plan despite the absence of extraordinary gains transfers.
(5) For purposes of this section, the employer is authorized to make such deductions from salary for any employee who has authorized such deductions in writing. The employer shall forward all contributions under this section to the board by the fifth working day after each payroll, in addition to reports as directed by the board. Any costs incurred by the board, whether direct or indirect, due to an employer’s failure to properly withhold, transfer, limit and report contributions, shall be the responsibility of the employer and shall be immediately due and payable upon notice from the board. This includes but is not limited to costs associated with plan corrections. Such costs shall be treated as delinquent contributions under section 59-1325, Idaho Code.
(6) The board may enter into agreements with employers or require participation to implement the supplemental benefit plans, and the board may designate administrative agents to execute all necessary agreements pertaining to the supplemental benefit plans.
(7) All contributions received from participants in the supplemental benefit plans shall be deposited with a trustee designated by the board. All such funds are hereby perpetually appropriated to the board, shall not be included in the department’s budget, and may be invested or used to pay for investment and administrative expenses of the supplemental benefit plans. Inactive members may be required to transfer supplemental benefit plan account balances as determined by the board.
(8) The board may establish rules to implement and administer supplemental benefit plans. Costs of administration shall be appropriated by the legislature and may be paid from the interest earnings of the funds accrued as a result of the deposits or as an assessment against each account, to be decided by the board. Investment-related expenses are exempt from appropriation.
(9)(a) Qualified pre-tax contributions and investment earnings under the supplemental benefit plans shall be in compliance with the requirements of sections 401(a) and 401(k) of the Internal Revenue Code, as now in effect and as hereafter amended, or any other tax-deferred plan permitted by law.
(b) Qualified Roth contributions and investment earnings shall be in compliance with the requirements of sections 401(a), 401(k), and 402A of the Internal Revenue Code as now in effect and as hereafter amended.
(c) Distributions of funds held in supplemental benefit plan accounts are subject to federal law limitations. The board may provide for retirement disbursement options other than lump sum payments.
(10) All additional contributions made by the employee under this section shall continue to be included as regular compensation for the purpose of computing the employer and employee retirement contributions and pension benefits earned by an employee under this chapter, but such sum shall not be included in the computation of any income taxes withheld on behalf of any employee. However, funds accrued in a supplemental benefit plan account shall not be considered in determining any other benefits under this chapter.
(11) The provisions of sections 59-1316 and 59-1317(1), (2) and (5), Idaho Code, shall also apply to the supplemental benefit plans created under this section. Should a court order that an assignment be made to a participant’s spouse or former spouse of all or part of an account created under this section, the assignment shall be separate and distinct from any approved domestic retirement order required by section 59-1317(4), Idaho Code. Requirements for assignments of supplemental accounts may be set forth in rule or other plan documents.
(12) Members of the retirement board or retirement system staff shall, jointly or individually, be provided a defense and indemnified against all claims, demands, judgments, costs, charges and expenses, including court costs and attorney’s fees, and against all liability losses and damages of any nature whatsoever arising out of and in the course and scope of their official duties and functions in administering any plans created pursuant to the provisions of this section to the same extent as provided in section 59-1305(1), Idaho Code. The venue of all actions in which the retirement board or retirement staff is a party shall be in Ada county, Idaho.
[59-1308, added 1995, ch. 120, sec. 1, p. 520; am. 2000, ch. 208, sec. 1, p. 529; am. 2001, ch. 89, sec. 1, p. 227; am. 2006, ch. 268, sec. 2, p. 835; am. 2024, ch. 19, sec. 1, p. 159; am. 2026, ch. 49, sec. 1, p. 233.]
(1) At the close of each fiscal year, the board shall determine whether the fund has experienced extraordinary gains. If extraordinary gains exist the board may allocate all or part of them as set forth in this section. In determining whether extraordinary gains should be allocated, the board shall exercise its fiduciary discretion.
(2) Extraordinary gains are defined as the excess, if any, at the close of the fiscal year of plan assets over the plan’s accrued actuarially determined liabilities plus a sum necessary to absorb a one (1) standard deviation market event without increasing contribution rates, as determined by the board.
(3) If the board determines that extraordinary gains should be allocated, the gains shall be allocated to retirees, to active members, and to employers in such proportion as determined by the board. The board shall determine no later than the first day of December following the close of the fiscal year the amount of extraordinary gains to be allocated, if any.
(4) Retirees shall receive their allocation in the form of a one-time payment made in addition to their regular monthly benefit payments. For purposes of this section, "retirees" include retired members, members receiving a disability retirement allowance, contingent annuitants, and surviving spouses who elected the annuity option under section 59-1361(5), Idaho Code. To participate in the retiree allocation, a retiree must be receiving a regular monthly allowance at the close of the fiscal year and on the date of distribution. The retiree allocation shall be distributed proportionally based on the final monthly retirement allowance of the fiscal year divided by the total of all monthly retirement allowances paid for the same month. The date of distribution shall be no later than the first day of February following the close of the fiscal year.
(5) Active members shall receive their allocation as a transfer of funds to a supplemental retirement account established by the board. Funds transferred to or held in supplemental retirement accounts shall be accounted for separately and shall not be considered in determining any other benefits under this chapter. To participate in the active member allocation, the member must have been an active member on the last day of the fiscal year and have accrued at least twelve (12) months of service on that date. Any member who has withdrawn contributions from the fund prior to the date of transfer is not eligible to receive a transfer under this section. The active member allocation shall be distributed proportionally based on accumulated contributions at the close of the fiscal year divided by the total accumulated contributions of all active members at the close of the fiscal year, not to exceed the amount that would result by applying the limits imposed by rule or by section 415(c)(1) of the Internal Revenue Code to compensation earned during the fiscal year. The transfer of funds shall occur in the following calendar year but shall be subject to reduction and forfeiture, based on the application of limits imposed by rule or by section 415 of the Internal Revenue Code for that year.
(6) Employers shall receive their allocation as a credit against future contributions required by section 59-1325, Idaho Code. Credits are not available to any employer who has withdrawn from participation in the fund prior to the transfer date. The employer allocation shall be credited proportionally based on employer contribution liability accrued during the fiscal year as provided in section 59-1322, Idaho Code, divided by the total employer contribution liability for the fiscal year. The credits shall be established no later than the first day of February following the close of the fiscal year. The credits shall be applied thereafter in the same manner as provided in section 59-1325, Idaho Code, until exhausted. If, after twelve (12) months of remittances, an employer’s credits have not been exhausted, and the employer has not withdrawn from participation in the fund, the value of the remaining credits shall carry over to the next year, together with an interest payment equal to regular interest on the remaining credits.
[59-1309, added 2000, ch. 208, sec. 2, p. 531.]
Copies of records or documents maintained on microfilm, microfiche, computer imagery or other photoreproductive material of archival quality by the retirement system shall be as admissible in evidence as the original itself in any legal, judicial or administrative proceeding, or action, provided the custodian of records of the retirement system certifies on such copies offered into evidence that the retirement system is not in possession of the original and that the copy is a true and correct representation of the original. The original may be destroyed by the retirement system once the original is microfilmed, microfiched, digitally imaged or copied by other photoreproduction of archival quality.
[59-1310, added 1996, ch. 79, sec. 2, p. 257; am. 1999, ch. 198, sec. 2, p. 514.]
(1) There is hereby established in the state treasury a special fund, the "Public Employee Retirement Fund," which shall be separate and apart from all public moneys or funds of this state and shall be administered under the direction of the board exclusively for the purposes of this chapter. The state treasurer shall maintain within the fund a clearing account, a portfolio investment expense account and an administration account.
(2) All contributions received from employers by the board on their account and on account of members shall be deposited with a funding agent designated by the board. All such funds are hereby perpetually appropriated to the board and shall not be included in the department’s administration account budget and shall be invested or used to pay for investment-related expenses.
(3) As needed to pay current obligations, the board shall transfer funds from the funding agent to the state treasurer’s office for deposit into the administration account. All funds deposited in the administration account shall be available to the board for the payment of administrative expenses only to the extent so appropriated by the legislature.
(4) As required by the board, the funding agent shall transfer funds to the state treasurer’s office for deposit into the portfolio investment expense account for payment of investment expenses. The funds deposited in the portfolio investment expense account shall be used for payment of investments and investment-related and actuarial-related expenses. Such expenses shall include but not be limited to:
(a) Reporting services;
(b) Investment and actuarial advisory services;
(c) Funding agent fees and money management fees; and
(d) Investment and actuarial staff expenses including hiring of investment and actuarial management personnel. Investment and actuarial management personnel are defined as staff positions that are classified at pay grades N through V by the division of human resources.
Investment and actuarial management personnel shall be exempt from the provisions of chapter 53, title 67, Idaho Code, and section 67-3519, Idaho Code, and shall be hired by and serve at the pleasure of the board. All expenses of the portfolio investment expense account shall be reported on a quarterly basis to the legislature and to the division of financial management in the office of the governor.
(5) As required by the board, the funding agent shall transfer funds to the state treasurer’s office for deposit into the clearing account. All benefits for members shall be payable directly from the clearing account or by the funding agent as they come due. If the amount of such benefits payable at any time exceeds the amount in the clearing account, the payment of all or part of such benefits may be postponed until the clearing account becomes adequate to meet all such payments, or the board may require a refund from the funding agent sufficient to meet all such payments.
(6) Moneys representing member entitlements that remain unclaimed after reasonable attempts to effect payment shall remain in the retirement fund available for payment to the member or other established rightful payee.
[(59-1311) 1963, ch. 349, Art. 9, sec. 2, p. 988; am. 1980, ch. 51, sec. 2, p. 106; am. 1985, ch. 168, sec. 5, p. 448; am. 1989, ch. 186, sec. 1, p. 461; am. and redesig. 1990, ch. 231, sec. 9, p. 622; am. 1992, ch. 220, sec. 3, p. 662; am. 1996, ch. 79, sec. 3, p. 257; am. 2020, ch. 137, sec. 1, p. 424.]
(1) The board shall select the funding agent(s) and establish a medium for funding, which may be a self-administration pension trust fund or a group annuity contract, or combination thereof. The contract shall authorize the funding agent(s) to hold and, subject to the provisions of subsections (2) and (3) of this section, to invest moneys for the system and to provide the retirement benefits and death benefits for retired members granted by this chapter.
(2) The board is authorized to select investment managers registered with the Securities and Exchange Commission to invest, reinvest and otherwise manage, subject to the restrictions outlined in subsection (3) of this section, such portions of the assets of the fund as are assigned by the board and are held by a funding agent(s) designated by the board.
(3) The funding agent(s) and investment managers, in acquiring, investing, reinvesting, exchanging, retaining, selling and managing the moneys and properties of the system, shall be governed by the Uniform Prudent Investor Act, chapter 5, title 68, Idaho Code; provided, however, that the board is hereby authorized and empowered, in its sole discretion, to limit, control and designate the types, kinds and amounts of such investments. The funding agent(s) will not be required to segregate moneys applicable to individual employees or employers, but shall only be responsible for the aggregate of such moneys as are received by it.
(4) All contributions paid to the funding agent(s) shall be construed as being exempt from premium taxes payable pursuant to section 41-402, Idaho Code.
[(59-1312) 1963, ch. 349, Art. 8, sec. 3, p. 988; am. 1965, ch. 265, sec. 4, p. 682; am. 1986, ch. 147, sec. 5, p. 415; 1990, am. and redesignated, ch. 231, sec. 10, p. 623; am. 1997, ch. 14, sec. 5, p. 18.]
The board may amend its trust agreement with the funding agent to comply with the requirements of this chapter.
[(59-1313) 59-1344, added 1967, ch. 115, sec. 9, p. 222; am. and redesignated 1990, ch. 231, sec. 11, p. 624.]
(1) Subject to other provisions of this chapter and pursuant to the policy and standards set out in section 59-1301, Idaho Code, the board shall have the power and authority to adopt, amend or rescind such rules and administrative policies as may be necessary for the proper administration of this chapter.
(2) A final decision of the board shall be served by first class and certified mail, postage paid, on all interested parties. Any person aggrieved by any otherwise final decision or inaction of the board must, before he appeals to the courts, file with the executive director of the board by mail or personally, within ninety (90) days after the service date of the final decision on the aggrieved party, a notice for a hearing before the board. The notice of hearing shall set forth the grounds of appeal to the board.
(3) A hearing shall be held before the board in Ada County, Idaho, at a time and place designated by the board or may be undertaken or held by or before any member(s) thereof or any hearing officer appointed by the board for that purpose. The proceedings before the board shall be governed by the provisions of chapter 52, title 67, Idaho Code. Members of the board or the hearing officer shall have power to administer oaths, to preserve and enforce order during such hearings, to issue subpoenas for and to compel the attendance and testimony of witnesses or the production of books, papers, documents and other evidence and to examine witnesses.
(4) Every finding, order or award made by any member or hearing officer pursuant to such hearing, as confirmed or modified by the board, and ordered filed in its office, shall be deemed to be the finding, order or award of the board. The recommended order of the hearing officer shall be considered by the board and the decision and order of the majority of the members shall be the order of the board. Every such order rendered by the board shall be in writing and a copy thereof shall be mailed by first class and certified mail to each party to the appeal and to his attorney of record.
(5) If any person in proceedings herein disobeys or resists any lawful order or process or misbehaves during a hearing, or so near the place thereof as to obstruct the same, or neglects to produce, after having been ordered so to do, any pertinent book, paper, document or other evidence, or refuses to appear after having been subpoenaed, or upon appearing refuses to take the oath as a witness, or after having taken the oath refuses to be examined according to law, the board shall certify the facts to the district court having jurisdiction, and the court shall thereupon, in a summary manner, hear the evidence as to the acts complained of, and, if the evidence so warrants, punish such person in the same manner and to the same extent as for contempt committed before the court, or commit such person upon the same conditions as if doing of the forbidden act had occurred with reference to the proceedings, or in the presence of the court.
(6) Any party aggrieved by a final order of the board may seek judicial review thereof pursuant to the provisions of chapter 52, title 67, Idaho Code. The decision or judgment of the district court shall be subject to appeal to the Supreme Court in the same manner and by the same procedure as appeals are taken and perfected to the court in civil actions at law.
[(59-1314) 1963, ch. 349, Art. 8, sec. 4, p. 988; am. 1971, ch. 49, sec. 12, p. 105; am. 1984, ch. 132, sec. 6, p. 316; am. and redesignated 1990, ch. 231, sec. 12, p. 624; am. 1991, ch. 61, sec. 3, p. 145; am. 1993, ch. 216, sec. 96, p. 665; am. 1996, ch. 247, sec. 1, p. 781.]
As the amount, terms and conditions of benefits may be revised from time to time the application of such revisions shall be prospective only and not retrospective or retroactive unless otherwise provided by statute. Accordingly, unless otherwise provided, a member’s benefits are determined based upon the terms of the plan on the date of the member’s last contribution as an active member.
[(59-1315) 1971, ch. 49, sec. 15, p. 105; am. and redesig. 1990, ch. 231, sec. 13, p. 625; am. 2005, ch. 89, sec. 1, p. 306.]
(1) Each member shall furnish the board with such information as the board shall deem necessary for the proper operation of the system. As provided in section 74-106, Idaho Code, information contained in the retirement system mortgage portfolio loan documents and in each member’s retirement system records is confidential and may not be divulged except as ordered by a court or except as may be required by the employer member or by the retirement board and its staff in order to carry into effect the purposes of this chapter.
(2) A member may by his written authorization release specific information from his own retirement system records to a stated designee. If the member is deceased, the member’s contingent annuitant or beneficiary may by written authorization release specific information from the member’s retirement system records to a stated designee.
(3) The retirement system may disclose the identity of a deceased member’s beneficiary to the member’s spouse, children, and the court-appointed administrator of the member’s estate.
(4) Should a court order direct distribution or partial distribution of a member’s benefit as defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, to the member’s spouse or former spouse, the system may release to the spouse, former spouse, or the court issuing the order information pertaining to the division or segregation of the member’s accounts or benefit. This information includes account balances, service accumulations, and related information and histories, but does not include current addresses and phone numbers. The system may release the same information to a member’s current spouse at any time, regardless of whether a court has ordered a distribution or division of the member’s account.
(5) No board member, director, deputy, employee, contractor, or any person formerly employed in any such position shall knowingly divulge or make known to any person in any manner any member’s retirement system records obtained directly or indirectly in the discharge of duties except as provided by statute, court order, or rules of the retirement system promulgated under this section or sections 50-1507, 50-1508, 50-1524, 59-1301, 59-1314, 59-1392, 72-1405, Idaho Code.
(6) Any board member, director, deputy, employee, contractor, or any person formerly employed in any such position who knowingly violates any of the provisions of this section shall be guilty of a felony and, upon conviction, shall be punished by a fine of not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000) or by imprisonment for not more than five (5) years. Upon such conviction, such person shall also forfeit his office, employment, or contract, if any, and shall be ineligible to hold any public office in this state for a period of two (2) years. Nothing in this subsection shall limit the retirement system’s ability to take any and all disciplinary actions authorized pursuant to chapter 53, title 67, Idaho Code.
[59-1316, added 1988, ch. 275, sec. 1, p. 906; am. 1990, ch. 213, sec. 90, p. 553; am. and redesig. 1990, ch. 231, sec. 14, p. 625; am. 1990, ch. 249, sec. 7, p. 711; am. 1992, ch. 220, sec. 4, p. 664; am. 1996, ch. 103, sec. 1, p. 405; am. 2000, ch. 13, sec. 2, p. 27; am. 2001, ch. 90, sec. 1, p. 229; am. 2015, ch. 141, sec. 158, p. 501; am. 2024, ch. 26, sec. 1, p. 179; am. 2026, ch. 36, sec. 13, p. 159.]
(1) The right of a person to any benefits under this chapter and the money in any fund created by this chapter shall not be assignable or subject to execution, garnishment or attachment or to the operation of any bankruptcy or insolvency law.
(2) Notwithstanding subsection (1) of this section, the benefits of a member or alternate payee shall be subject to garnishment, execution, or wage withholding under chapter 12, title 7, Idaho Code, for the enforcement of an order for the support of a minor child.
(3) Notwithstanding subsection (1) of this section, prior to July 1, 1998, should a court order direct distribution or partial distribution of a member benefit defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, be made to the member’s spouse or former spouse, that member’s full benefit entitlement will be forwarded to the court for distribution.
(4) Notwithstanding subsection (1) of this section, on or after July 1, 1998, should a court order direct distribution or partial distribution of a member’s benefit defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, be made to the member’s spouse or former spouse, the court order must be an approved domestic retirement order and shall comply with the requirements of sections 59-1319 and 59-1320, Idaho Code.
(5) Notwithstanding subsection (1) of this section, should a court order establish a trust pursuant to section 15-5-409, Idaho Code, the full benefit entitlement will be forwarded to the trustee, naming the trustee as payee.
Rights to benefits inalienable. [effective January 1, 2027]
(1) The right of a person to any benefits under this chapter and the money in any fund created by this chapter shall not be assignable or subject to execution, garnishment or attachment or to the operation of any bankruptcy or insolvency law.
(2) Notwithstanding subsection (1) of this section, the benefits of a member or alternate payee shall be subject to garnishment, execution, or wage withholding under chapter 12, title 7, Idaho Code, for the enforcement of an order for the support of a minor child.
(3) Notwithstanding subsection (1) of this section, prior to July 1, 1998, should a court order direct distribution or partial distribution of a member benefit defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, be made to the member’s spouse or former spouse, that member’s full benefit entitlement will be forwarded to the court for distribution.
(4) Notwithstanding subsection (1) of this section, on or after July 1, 1998, should a court order direct distribution or partial distribution of a member’s benefit defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, be made to the member’s spouse or former spouse, the court order must be an approved domestic retirement order and shall comply with the requirements of sections 59-1319 and 59-1320, Idaho Code.
(5) Notwithstanding subsection (1) of this section, should a court order establish a trust pursuant to chapter 5, title 15, Idaho Code, the full benefit entitlement will be forwarded to the trustee, naming the trustee as payee.
[(59-1317) 1963, ch. 349, Art. 7, sec. 1, p. 988; am. 1985, ch. 168, sec. 4, p. 448; am. 1986, ch. 221, sec. 5, p. 588; 1990, am. and redesignated, ch. 231, sec. 15, p. 625; am. 1996, ch. 102, sec. 1, p. 405; am. 1998, ch. 22, sec. 2, p. 134; am. 2026, ch. 79, sec. 28, p. 419.]
No particular person, group of persons or entity shall have any right in any specific portion of the assets of the system other than such undivided interest in the whole of such assets as is specified in this chapter.
[(59-1318) 1963, ch. 349, Art. 9, sec. 4, p. 988; am. and redesig. 1990, ch. 231, sec. 16, p. 626.]
(1) An approved domestic retirement order must meet the following requirements:
(a) Clearly specify that such order applies to the retirement system;
(b) Clearly specify the effective date of the order, which is the date of divorce or the date of an earlier property settlement agreement incorporated into the initial divorce decree, the name, account number, date of birth, sex, and last known mailing address of the member and the name, date of birth, sex, and last known mailing address of the alternate payee covered by the order;
(c) Provide for a proportional reduction of the amount awarded to an alternate payee in the event that benefits available to the member are reduced by law;
(d) For benefits as defined in chapter 13, title 59, Idaho Code, for members who are not retired members: (i) clearly specify the amount or percentage of the member’s taxed and tax deferred accumulated contributions which are to be credited to the segregated account or the manner in which such amount or percentage is to be determined, and (ii) clearly specify the member’s months of credited service, either by specific amount or percentage, to be transferred by the retirement system to the segregated account or the manner in which such amount or percentage is to be determined. The months of credited service transferred to the alternate payee shall be proportional to the accumulated contributions attributable to such months of credited service. Months of credited service transferred shall be whole months and not partial months;
(e) For benefits as defined in chapter 13, title 59, Idaho Code, for retired members, clearly specify the amount or percentage of the member’s benefit being paid that the retirement system is to pay to the alternate payee, or the manner in which such amount or percentage is to be determined, and if the alternate payee is the member’s named contingent annuitant and is waiving all survivor benefits as the named contingent annuitant, clearly specify such waiver pursuant to this subsection; and
(f) For benefits as defined in chapter 14, title 72, Idaho Code, clearly specify the amount or percentage of the member’s benefit paid at the time of retirement which the retirement system is to pay to the alternate payee, or the manner in which such percentage is to be determined.
(2) An approved domestic retirement order cannot:
(a) Require the retirement system to provide any type or form of benefit or any option not otherwise provided under the retirement system;
(b) Require the retirement system to provide increased benefits determined on the basis of actuarial value;
(c) Require the payment of benefits to an alternate payee which are required to be paid to another alternate payee under another order previously determined to be an approved domestic retirement order or a court order entered prior to July 1, 1998;
(d) Require any action on the part of the retirement system contrary to its governing statutes or rules other than the direct payment of the benefit awarded to an alternate payee;
(e) Segregate or attempt to segregate the right to reinstate previous credited service as provided in section 59-1360, Idaho Code, unless such credited service has been fully reinstated by full payment of contributions and interest as provided in section 59-1360, Idaho Code;
(f) Purport to award to the alternate payee any future benefit increases that are provided or required by the legislature, except as provided in subsections (6) and (7) of section 59-1320, Idaho Code; or
(g) Require the payment of benefits to an alternate payee before the date on which the alternate payee attains the earliest retirement age under the retirement system. However, an alternate payee may take a lump sum distribution any time prior to receiving a lifetime annuity payment.
(3) In no event shall an approved domestic retirement order cause the retirement system to pay any benefit or any amount of benefit greater than would have been paid had the member’s account not been segregated.
(4) A party to any domestic retirement order issued prior to July 1, 1998, which distributes benefits defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, may move the court to modify such order to comply with the requirements of this section and section 59-1320, Idaho Code, provided that modifications be limited to issues related to the distribution of benefits defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, and that the value of the distribution is not materially changed.
(5) The alternate payee’s social security number shall be provided to the board before a domestic retirement order is approved under section 59-1320, Idaho Code, in a manner prescribed by the board.
[59-1319, added 1998, ch. 22, sec. 3, p. 134; am. 1999, ch. 198, sec. 3, p. 514; am. 2000, ch. 13, sec. 3, p. 28; am. 2004, ch. 212, sec. 1, p. 638; am. 2004, ch. 328, sec. 1, p. 980.]
(1) The executive director of the public employee retirement system or his designee upon receipt of a copy of a domestic retirement order, shall determine whether the order is an approved domestic retirement order and shall notify the member and the alternate payee of the determination within ninety (90) days. Orders shall be applied prospectively only from the first day of the month following the order being determined to be an approved domestic retirement order. The retirement system shall then pay benefits or establish a segregated account in accordance with the order. When established, the segregated account will consist of accumulated contributions identified in the approved domestic retirement order together with accrued interest on that amount from the effective date to the date of segregation.
(2) If the order is determined not to be an approved domestic retirement order, or if no determination is issued within ninety (90) days, the member or the alternate payee named in the order may move the court which issued the order to amend the order so that it will be approved. The court that issued the order or which would otherwise have jurisdiction over the matter has jurisdiction to amend the order so that it will be qualified even though all other matters incident to the action or proceeding have been fully and finally adjudicated.
(3) The executive director of the retirement system to which a domestic retirement order is submitted or his designee has exclusive authority to determine whether a domestic retirement order is an approved domestic retirement order. If it is determined that a domestic retirement order does not meet the requirements for an approved domestic retirement order, both the issuing court and the parties to the order shall be notified so action may be taken to amend the order.
(4) Because an approved domestic retirement order cannot cause the retirement system to pay any benefit or any amount of benefit greater than would have been paid had the member’s account not been segregated, disputes related to benefits paid under an approved domestic retirement order shall be resolved between the parties to the order by the court issuing that order. The retirement system shall not be made a party to the action. Any cost, including attorney’s fees, incurred by the retirement system as a result of such actions shall be distributed by the court among the parties and included in any amended order issued.
(5) Unless the approved domestic retirement order specifies differently, if the member has a right to a vested benefit as of the effective date of the order, then both the member and the alternate payee shall have a right to a vested benefit after the transfer of months of service even if the member or the alternate payee has less than sixty (60) months of membership service.
(6) For benefits under chapter 13, title 59, Idaho Code, for members other than retired members, if the domestic retirement order awards to the alternate payee a portion of the member’s accumulated contributions the alternate payee shall be entitled to all the same benefits and rights an inactive member has under chapter 13, title 59, Idaho Code. The alternate payee’s benefit calculation for a lifetime annuity shall use the member’s average monthly salary and base period as of the effective date of the order and the months of credited service transferred to the alternate payee’s segregated account. The benefit calculation shall use the alternate payee’s age with the appropriate reduction factors based on the alternate payee’s age at the time of payment of the lifetime annuity. For the purpose of the lifetime annuity, the bridging factor, as specified in section 59-1355, Idaho Code, shall be the bridging factor between the effective date of the order or the last day of contributions by the member prior to the effective date of the order, whichever is earliest, and the date of the first lifetime annuity payment to the alternate payee. The alternate payee shall have the right to select any of the optional retirement allowances provided in section 59-1351, Idaho Code. The alternate payee shall have the right to name a beneficiary.
(7) For benefits defined under chapter 13, title 59, Idaho Code, for retired members, and for benefits under chapter 14, title 72, Idaho Code, the retirement system shall include in the alternate payee’s amount or percentage of the benefit, on a proportional basis, all future adjustments, including postretirement increases that are granted by the retirement system, and any death benefit.
(8) For benefits under chapter 13, title 59, Idaho Code, for retired members, the form of payment previously elected by the member under section 59-1351, Idaho Code, cannot be changed by a domestic retirement order, except that a member’s benefit may be adjusted as provided in section 59-1351(2), Idaho Code, if an alternate payee waives all survivor benefits otherwise payable as a contingent annuitant as provided in section 59-1319(1)(e), Idaho Code. Furthermore, no segregated account will be established by the retirement system for the alternate payee. Upon the death of the alternate payee, his/her percentage of the benefit will revert to the person or persons, including the member, who are entitled to the benefit under the system at the time of the alternate payee’s death.
(9) For benefits defined under chapter 14, title 72, Idaho Code, the benefit transferred to the alternate payee shall start when the retirement system begins paying benefits to the member, surviving spouse, or surviving children of the member. The transferred benefit shall be payable only for the lifetime of the alternate payee and it shall not revert to the member, surviving spouse or surviving children of the member.
(10) The retirement system shall be authorized to issue any and all appropriate tax forms or reports for any payments made to the alternate payee.
(11) The retirement system, the retirement board, and officers and employees of the retirement system shall not be liable to any person for making payments of any benefits in accordance with an approved domestic retirement order.
[59-1320, added 1998, ch. 22, sec. 4, p. 136; am. 1999, ch. 198, sec. 4, p. 516; am. 2004, ch. 328, sec. 2, p. 981; am. 2006, ch. 19, sec. 1, p. 71.]
A political subdivision not participating in the system may, through its governing body, notify the board in writing that it elects to include its employees in the system. The board shall make a study and estimate the cost of including such employees in the system. Upon completion of the study and under the condition that the excess cost, if any, to include the employees as active members is paid upon admission, the political subdivision may apply for admission to the system. Payment of excess cost shall be made upon admission, unless the board in its sole discretion grants an extension. In no case shall an extension exceed two (2) years. Thereupon the board may upon such terms, not inconsistent with this chapter, as are set forth in a contract between the board and the political subdivision, integrate said political subdivision, and its employees into the system established by this chapter effective on the date of notice of election or later unless otherwise prohibited by law. The contract shall have no effect, however, until notice and hearing regarding it is afforded to such employees. Such contract shall provide for the appropriate funding of accrued benefits under any existing retirement program at the time the political subdivision is admitted to the system.
[(59-1321) 1963, ch. 349, Art. 3, sec. 4, p. 988; am. 1976, ch. 97, sec. 3, p. 409; am. 1987, ch. 164, sec. 1, p. 322; am. 1989, ch. 187, sec. 1, p. 463; am. and redesig. 1990, ch. 231, sec. 17, p. 626.]
(1) Each employer shall contribute to the cost of the system. The amount of the employer contributions shall consist of the sum of a percentage of the salaries of members to be known as the "normal cost" and a percentage of such salaries to be known as the "amortization payment." The rates of such contributions shall be determined by the board on the basis of assets and liabilities as shown by actuarial valuation, and such rates shall become effective no later than January 1 of the second year following the year of the most recent actuarial valuation, and shall remain effective until next determined by the board.
(2) The normal cost rate shall be computed to be sufficient, when applied to the actuarial present value of the future salary of the average new member entering the system, to provide for the payment of all prospective benefits in respect to such member, which benefits are not provided by the member’s own contribution.
(3) The amortization rate shall not be less than the minimum amortization rate computed pursuant to subsection (5) of this section, unless a one (1) year grace period has been made effective by the board. During a grace period, the amortization rate shall be no less than the rate in effect during the immediately preceding year. A grace period may not be made effective if more than one (1) other grace period has been effective in the immediately preceding four (4) year period.
(4) Each of the following terms used in this subsection and in subsection (5) of this section shall have the following meanings:
(a) "Valuation" means the most recent actuarial valuation.
(b) "Valuation date" means the date of such valuation.
(c) "Effective date" means the date the rates of contributions based on the valuation become effective pursuant to subsection (1) of this section.
(d) "End date" means the date thirty (30) years after the valuation date until July 1, 1993. On and after July 1, 1993, "end date" means twenty-five (25) years after the valuation date.
(e) "Unfunded actuarial liability" means the excess of the actuarial present value of (i) over the sum of the actuarial present values of (ii), (iii), (iv) and (v) as follows, all determined by the valuation as of the valuation date:
(i) all future benefits payable to all members and contingent annuitants;
(ii) the assets then held by the funding agent for the payment of benefits under this chapter;
(iii) the future normal costs payable in respect of all then active members;
(iv) the future contributions payable under sections 59-1331 through 59-1334, Idaho Code, by all current active members;
(v) the future contributions payable to the retirement system under sections 33-107A and 33-107B, Idaho Code.
(f) "Projected salaries" means the sum of the annual salaries of all members in the system.
(g) "Scheduled amortization amount" means the actuarial present value of future contributions payable as amortization payment from the valuation date until the effective date.
(5) The minimum amortization payment rate shall be that percentage, calculated as of the valuation date, of the then actuarial present value of the projected salaries from the effective date to the end date which is equivalent to the excess of the unfunded actuarial liability over the scheduled amortization amount.
(6) The board, in its discretion, may determine separate rates of contribution for employers as described in subsection (1) of this section for each of the following groups in accordance with differences in normal costs between the groups:
(a) Police officers and firefighters;
(b) School employees; and
(c) All other members.
[(59-1322) 1963, ch. 349, Art. 9, sec. 1, p. 988; am. 1974, ch. 57, sec. 17, p. 1118; am. 1979, ch. 158, sec. 5, p. 485; am. 1980, ch. 51, sec. 1, p. 106; am. 1982, ch. 243, sec. 4, p. 630; am. 1984, ch. 132, sec. 7, p. 318; am. 1986, ch. 143, sec. 3, p. 401; am. 1986, ch. 146, sec. 1, p. 408; am. 1987, ch. 348, sec. 1, p. 763; am. 1988, ch. 237, sec. 1, p. 465; am. and redesig, 1990, ch. 231, sec. 18, p. 626; am. 1990, ch. 249, sec. 8, p. 712; am. 1992, ch. 342, sec. 5, p. 1047; am. 1999, ch. 271, sec. 1, p. 683; am. 2022, ch. 216, sec. 2, p. 695.]
After July 1, 1984, the state board of education shall, at the request of the board, direct the transfer from the state community college account or from appropriations made for that purpose to the public employee retirement account of an aggregate sum in lieu of and equivalent to individual employer contributions provided by section 59-1322, Idaho Code, required with respect to employees of community college districts on the basis of salaries paid such employees as certified by the board to the state treasurer.
[(59-1324) 59-1332B, added 1969, ch. 144, sec. 4, p. 466; am. 1984, ch. 180, sec. 6, p. 430; am. and redesig. 1990, ch. 231, sec. 20, p. 628; am. 2013, ch. 187, sec. 14, p. 463.]
(1) Each employer, or, where the employer’s payroll is paid separately by departments, each department of the employer, shall remit to the retirement board all contributions required of it and its employees on the basis of salaries paid by it during each pay period together with whatever contributions or contribution credits may be required to correct previous errors or omissions. These remittances shall be accompanied by such reports as are required by the board to determine contributions required and member benefit entitlements established under this chapter and, unless extended in writing by the executive director, shall be remitted no later than five (5) days after each pay date. Such contributions shall be remitted together with contributions remitted pursuant to subsection (5) of section 59-1308, Idaho Code, as directed by the board. Thereafter, unpaid contributions shall be considered delinquent and interest will begin accruing at the greater of the rate of interest provided in section 28-22-104(1), Idaho Code, or regular interest. The executive director may, in his discretion, waive these interest charges in extraordinary circumstances.
(2) If any employer shall fail or refuse to remit any such contributions within thirty (30) days after the date due, the board may certify to the state controller the fact of such failure or refusal and the amount of the delinquent contribution or contributions, together with interest. A copy of such certification and request shall be furnished the delinquent employer.
(3) The state controller shall deduct said amount as an offset, together with interest charges, from any funds payable then or in the future to the delinquent employer and shall pay such amounts to the retirement fund.
[(59-1325) 1963, ch. 349, Art. 9, sec. 3, p. 988; am. 1969, ch. 283, sec. 13, p. 856; am. 1971, ch. 49, sec. 13, p. 105; am. 1976, ch. 97, sec. 10, p. 414; am. 1977, ch. 178, sec. 8, p. 462; am. 1987, ch. 164, sec. 4, p. 324; am. and redesig. 1990, ch. 231, sec. 21, p. 628; am. 1994, ch. 180, sec. 140, p. 511; am. 1999, ch. 195, sec. 1, p. 507; am. 2002, ch. 8, sec. 1, p. 11.]
(1) A political subdivision, through its governing body, may by resolution adopted by two-thirds (2/3) of the members of the governing body declare its intent to withdraw completely from the system and to submit the question of withdrawing from the system to the active members of the political subdivision. The political subdivision shall notify its employees and the retirement board, in writing, of its action and shall advise the active members of their right to vote for or against withdrawal, as provided in subsection (2) of this section. A political subdivision shall automatically be considered to have requested a complete withdrawal from the system on the date the political subdivision permanently ceases to employ active members. A withdrawing political subdivision shall be required to make withdrawal penalty payments as provided in this section.
(2) All active members of the withdrawing political subdivision shall be allowed to vote by secret ballot for or against allowing the political subdivision to completely withdraw from the system. More than fifty percent (50%) of the withdrawing political subdivision’s active members must approve the complete withdrawal at least thirty (30) days before the effective withdrawal date. All active members of the withdrawing political subdivision who are on the political subdivision’s payroll thirty (30) days before the effective withdrawal date shall be allowed to vote. If more than fifty percent (50%) of the withdrawing political subdivision’s active members fail to vote for complete withdrawal, the political subdivision shall not be allowed to withdraw. Fifteen (15) days before the effective withdrawal date, the governing board of the withdrawing political subdivision shall certify to the retirement board the results of the voting by the active members.
(3) Partial withdrawal occurs for a political subdivision when its average membership declines for two (2) consecutive fiscal years either by more than twenty-five (25) members or by twenty-five percent (25%) of the average membership. For purposes of this subsection, the effective date of partial withdrawal is the first day after the end of the two (2) consecutive fiscal year period. Average membership for a two (2) consecutive fiscal year period shall be calculated as one twenty-fourth(1/24) of the sum of the number of active members employed during each month of such period.
(4) Complete withdrawal by a political subdivision shall be on the first day of the month following the date the political subdivision ceases to employ active members or the first day of the month following sixty (60) days from the date the board receives the political subdivision’s written request to withdraw. However, the complete withdrawal date shall not occur before the withdrawal penalty is determined, as provided in subsection (7) of this section.
(5) After complete withdrawal, all employees of the withdrawing political subdivision shall be ineligible to accrue future benefits with the system due to employment with the withdrawing political subdivision. The withdrawing political subdivision shall be ineligible to request to be included in the system, as provided in section 59-1321, Idaho Code, for five (5) years after its complete withdrawal date.
(6) All active or inactive members of the political subdivision shall be eligible for benefits accrued with the system up to the complete withdrawal date. However, no retirement allowance or separation benefit shall be paid until the member actually separates from service with the withdrawing political subdivision, and there is no guarantee of right to reemployment made by the withdrawing political subdivision. If the person returns to employment with the same withdrawing political subdivision within ninety (90) days, any separation benefit or retirement allowance paid to the person shall be repaid to the system.
(7) On the date of complete withdrawal, the withdrawal penalty for an employer is (a) multiplied by the ratio of (b) to (c) as follows:
(a) The excess of the actuarial present value of the vested accrued benefits of the system’s members over the fair value of its assets, both as of the date of the last actuarial valuation adopted by the board prior to the complete withdrawal date based on the assumption that thirty percent (30%) of all terminating employees will eventually return to employment covered by the system and that future cost-of-living allowances as provided in section 59-1355, Idaho Code, will be at a rate of two percent (2%) per year;
(b) The total present value of accrued benefits of all active members of the withdrawing political subdivision as of the last actuarial valuation adopted by the board prior to the complete withdrawal date;
(c) The total present value of accrued benefits of all active members of the system as of the last actuarial valuation adopted by the board prior to the complete withdrawal date.
The actuarial costs to determine the amount described in paragraph (b) of this subsection shall be paid by the withdrawing political subdivision.
(8) On the date of partial withdrawal, the withdrawal penalty for an employer is the same as if complete withdrawal had occurred, multiplied by one (1) minus the ratio of (a) to (b) as follows:
(a) The average membership of the employer estimated by the board for the year commencing on such date;
(b) The average membership of the employer during the second complete fiscal year prior to such date.
(9) The withdrawing political subdivision shall enter into a contract with the system that establishes terms for the political subdivision’s payment of its withdrawal penalty. The contract shall use an interest rate equal to the interest rate used in the actuarial valuation adopted by the board prior to the withdrawal date, net of actuarially assumed investment expenses. The contract shall not extend the duration of the withdrawal penalty payments beyond ten (10) years or the end of the current amortization period, whichever is less. The contract shall be a financial obligation of the withdrawing political subdivision and any of its successors and assigns. "Current amortization period" means the period over which the amortization payment rate times the actuarial present value of the projected salaries is equivalent to the unfunded actuarial penalty, all determined by the current valuation last adopted by the board prior to the complete withdrawal date.
(10) Upon the complete withdrawal of the political subdivision, the system shall have no further legal obligation to the political subdivision or its employees, and the system shall not be held accountable for the continued future accrual of any retirement benefit rights to which such employees may be entitled beyond the complete withdrawal date. Any litigation regarding the forfeiture of any benefits because of the political subdivision’s complete withdrawal from the system shall be the sole legal responsibility of the withdrawing political subdivision, and the withdrawing political subdivision shall indemnify and hold harmless the system, its board, its employees, and the state of Idaho from any claims, losses, costs, damages, expenses, and liabilities, including without limitation court costs and reasonable attorney’s fees asserted by any person or entity as a result of the political subdivision’s withdrawal from the system.
[(59-1326) 59-1309A, added 1981, ch. 152, sec. 1, p. 263; am. 1984, ch. 132, sec. 2, p. 313; am. and redesig. 1990, ch. 231, sec. 22, p. 628; am. 1992, ch. 220, sec. 5, p. 664; am. 1996, ch. 251, sec. 1, p. 792; am. 2022, ch. 39, sec. 1, p. 101.]
Any person making a false claim for allowance of benefits or payment of money under the provisions of this chapter, knowing the same to be false, shall be guilty of a misdemeanor and shall be punished pursuant to the provisions of section 18-113, Idaho Code.
[59-1327, added 1993, ch. 349, sec. 2, p. 1294.]
The board may assess actual costs including staff salaries and benefits and miscellaneous costs such as computer programming and processing, as an administrative penalty against any employer which refuses or fails to comply with the board’s reporting requirements after the system staff has attempted to obtain compliance for a period of three (3) months. After three (3) months, the actual administrative costs shall be monitored and the board may assess them directly against the noncomplying employer unit.
[59-1328, added 1993, ch. 348, sec. 1, p. 1294.]
The board is authorized to promulgate rules providing for imposition of interest on delinquent employee contributions.
[59-1329, added 1993, ch. 350, sec. 4, p. 1302.]
(1) Beginning on or after the later of the date of establishment or employment, each active member shall contribute toward the cost of the benefits provided under this chapter. This contribution shall be made in the form of a deduction from salary to be transmitted to the board in accordance with section 59-1325, Idaho Code.
(2) Any person who was prevented from being an active member during his first twelve (12) months of employment due to the restriction contained in subsection (2) of section 59-1302, Idaho Code, may, prior to December 31, 1975, pay the board the contributions he would have made absent said restriction and be credited with membership service for such period of time. The time for payment shall be extended provided such payment includes regular interest from December 31, 1975.
(3) Employee contributions received by the board in error may be refunded upon a distributable event with regular interest.
[(59-1331) 59-1303, added 1963, ch. 349, Art. 2, sec. 1, p. 988; am. 1969, ch. 283, sec. 2, p. 856; am. 1969, ch. 460, sec. 2, p. 1288; am. 1971, ch. 49, sec. 2, p. 105; am. 1974, ch. 57, sec. 3, p. 1118; am. 1979, ch. 158, sec. 2, p. 483; am. 1981, ch. 10, sec. 2, p. 17; am. 1984, ch. 130, sec. 1, p. 304; am. and redesig. 1990, ch. 231, sec. 24, p. 630; am. 2001, ch. 138, sec. 1, p. 498.]
(1) An employer, pursuant to the provisions of section 414(h)(2) of the Internal Revenue Code of 1954, as amended, shall pick up and pay the contributions which would be payable by the employees as members under sections 59-1331 and 72-1431, Idaho Code, with respect to the service of employees after June 30, 1983.
(2) The members’ contributions picked up by an employer shall be designated for all purposes of the retirement system as member contributions, except for the determination of tax upon a distribution from the retirement system. These accumulated contributions shall become part of the members’ accumulated contributions, but accounted for separately from those previously accumulated.
(3) Member contributions picked up by an employer shall be payable from the same source as is used to pay compensation to a member, and shall be included in the member’s salary as defined in subsection (31) of section 59-1302, Idaho Code.
[(59-1332) 1983, ch. 163, sec. 1, p. 469; am. 1986, ch. 147, sec. 2, p. 414; am. and redesig. 1990, ch. 231, sec. 25, p. 630.]
The contribution for a member who is not classified as a police officer, firefighter, or school employee shall be sixty percent (60%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, and rounded to the nearest one hundredth percent (.01%) of salary. The board is specifically authorized to certify to the state controller the necessary adjustments in the rate of member contributions.
[(59-1333) 1963, ch. 349, Art. 2, sec. 2, p. 988; am. 1974, ch. 57, sec. 4, p. 1118; am. 1977, ch. 178, sec. 6, p. 462; am. 1980, ch. 143, sec. 2, p. 308; am. 1982, ch. 243, sec. 1, p. 629; am. 1986, ch. 143, sec. 1, p. 400; am. and redesig. 1990, ch. 231, sec. 26, p. 630; am. 1994, ch. 180, sec. 141, p. 512; am. 2022, ch. 216, sec. 3, p. 696.]
The contribution for a member who is classified as a police officer or firefighter shall be seventy-two percent (72%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, and rounded to the nearest one hundredth percent (.01%) of salary. The board is specifically authorized to certify to the state controller the necessary adjustments in the rate of member contributions.
[(59-1334) 1963, ch. 349, Art. 2, sec. 3, p. 988; am. 1974, ch. 57, sec. 5, p. 1118; am. 1977, ch. 178, sec. 7, p. 462; am. 1980, ch. 143, sec. 3, p. 308; am. 1982, ch. 243, sec. 2, p. 629; am. 1986, ch. 143, sec. 2, p. 400; am. and redesignated 1990, ch. 231, sec. 27, p. 631; am. 1994, ch. 180, sec. 142, p. 512; am. 2022, ch. 216, sec. 4, p. 696.]
The contribution for a member who is classified as a school employee as defined in section 59-1302(31A), Idaho Code, shall be sixty percent (60%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, and rounded to the nearest one hundredth percent (.01%) of salary. The board is specifically authorized to certify to the state controller the necessary adjustments in the rate of member contributions.
[59-1335, added 2022, ch. 216, sec. 5, p. 697.]
A vested member is eligible for service retirement as indicated below, based upon his service retirement ratio. A member’s service retirement ratio shall, at retirement, be equal to the ratio of (1) to (2) as follows:
(1) The number of years of credited service for which the member was classified as a police officer or firefighter:
(2) The member’s total number of years of credited service.
| For service retirement ratio: | Service retirement eligibility age is: |
|---|---|
| 0.000 to 0.100 | 65 |
| 0.101 to 0.300 | 64 |
| 0.301 to 0.500 | 63 |
| 0.501 to 0.700 | 62 |
| 0.701 to 0.900 | 61 |
| 0.901 to 1.000 | 60 |
A person who was an active member on June 30, 1985 shall be deemed to have a service retirement ratio of 1.000 either if the member was a police officer or firefighter on that date and continuously thereafter to retirement or if at the time of retirement the majority of the member’s credited service has been that of a police officer or firefighter.
[(59-1341) 1963, ch. 349, Art. 4, sec. 1, p. 988; am. 1965, ch. 165, sec. 1, p. 324; am. 1967, ch. 398, sec. 4, p. 1184; am. 1969, ch. 283, sec. 3, p. 856; am. 1971, ch. 49, sec. 5, p. 105; am. 1979, ch. 158, sec. 3, p. 484; am. 1985, ch. 168, sec. 1, p. 445; am. 1987, ch. 164, sec. 2, p. 323; am. and redesig. 1990, ch. 231, sec. 29, p. 632; am. 1990, ch. 249, sec. 2, p. 706; am. 1999, ch. 199, sec. 2, p. 525.]
(1) The annual amount of accrued retirement allowance for each month of credited service for which a member was not classified as a police member or firefighter shall equal one and two-thirds percent (1 2/3%) of the member’s average monthly salary. Effective October 1, 1992, the annual amount of accrued retirement allowance for all service for which a member was not classified as a police member or firefighter shall equal one and seventy-five hundredths percent (1.75%) of the member’s average monthly salary; effective October 1, 1993, the annual amount of accrued retirement allowance shall equal one and eight hundred thirty-three thousandths percent (1.833%) of the member’s average monthly salary; effective October 1, 1994, the annual amount of accrued retirement allowance shall equal one and nine hundred seventeen thousandths percent (1.917%); and effective June 30, 2000, the annual amount of accrued retirement allowance shall equal two percent (2%) of the member’s average monthly salary. Entitlement to an annual amount of accrued retirement allowance shall not vest until the effective date of that annual amount of accrued retirement allowance. The retirement benefits shall be calculated on the amounts, terms and conditions in effect on the date of the final contribution by the member. The annual amount of initial service retirement allowance of such a member shall equal paragraph (a) or (b) of this subsection, whichever is greater:
(a) The member’s accrued retirement allowance; or
(b) Five dollars ($5.00) multiplied by the number of months of credited service and by the bridging factor, as provided in section 59-1355, Idaho Code, between July 1, 1974, and the first of the month following the member’s final contribution.
(2) The annual amount of accrued retirement allowance for each month of credited service for which a member was classified as a police member or firefighter shall equal two percent (2%) of the member’s average monthly salary. Effective October 1, 1992, the annual amount of accrued retirement allowance for all service for which a member was classified as a police member or firefighter shall equal two and seventy-five thousandths percent (2.075%) of the member’s average monthly salary; effective October 1, 1993, the annual amount of accrued retirement allowance shall equal two and fifteen hundredths percent (2.15%) of the member’s average monthly salary; effective October 1, 1994, the annual amount of accrued retirement allowance shall equal two and two hundred twenty-five thousandths percent (2.225%); and effective June 30, 2000, the annual amount of accrued retirement allowance shall equal two and three-tenths percent (2.3%) of the member’s average monthly salary. Entitlement to an annual amount of accrued retirement allowance shall not vest until the effective date of that annual amount of accrued retirement allowance. The retirement benefits shall be calculated on the amounts, terms and conditions in effect on the date of the final contribution by the member. The annual amount of initial service retirement allowance of such a member shall equal paragraph (a) or (b) of this subsection, whichever is greater:
(a) The member’s accrued retirement allowance; or
(b) Six dollars ($6.00) multiplied by the number of months of credited service and by the bridging factor, as provided in section 59-1355, Idaho Code, between July 1, 1974, and the first of the month following the member’s final contribution.
(3) The provisions of this section shall be applicable to members and contingent annuitants of the retirement system and to members, annuitants and beneficiaries of the teachers and city systems. In any recomputation of an initial retirement allowance for a person not making a final contribution subsequent to 1974, the bridging factor referred to in subsections (1) and (2) of this section shall be 1.000. Any recomputed retirement allowance shall be payable only prospectively from July 1, 1974.
(4) Benefits payable to a person who became a member prior to July 1, 1974, or to the member’s beneficiaries shall never be less than they would have received under this chapter as in effect on June 30, 1974; provided, however, that the member shall have accrued the amount of accumulated contributions required thereby prior to payment of an initial retirement allowance.
(5)(a) If the majority of a member’s credited service is as an elected official or as an appointed official, including a member of the Idaho legislature who first took office after July 1, 2019, and that official was normally in the administrative offices of the employer less than twenty (20) hours per week during the term of office, or was normally not required to be present at any particular workstation for the employer twenty (20) hours per week or more during the term of office, that member’s initial service retirement allowance shall be the sum of:
(i) That amount computed under subsection (1) and/or (2) of this section for only those months of service as an elected or an appointed official that are in excess of the months of other credited service, without consideration of any other credited service; and
(ii) That accrued service retirement allowance that is computed from an average monthly salary for salary received during the member’s total months of credited service excluding those excess months referenced in subparagraph (i) of this paragraph.
(b) The initial service retirement allowance of members of the Idaho legislature who first took office on or before July 1, 2019, will be computed under subsection (1) and/or (2) of this section, on the basis of their total months of credited service.
(6) In no case, however, will a member’s initial service retirement benefit be equal to more than the member’s accrued benefit as of May 1, 1990, or one hundred percent (100%) of the member’s average compensation for the three (3) consecutive years of employment that produce the greatest aggregate compensation, whichever is greater. If the benefit is calculated to exceed one hundred percent (100%) of the member’s average compensation, the member shall be eligible for and may choose either:
(a) An annual service retirement allowance equal to the member’s average annual compensation for the three (3) consecutive years of employment that produced the greatest aggregate compensation; or
(b) A separation benefit.
(7) The annual amount of initial service retirement allowance of a member who is over age seventy (70) years on the effective date of the member’s retirement shall be a percentage of the member’s initial service retirement allowance. Such percentage shall be one hundred percent (100%) increased as determined by the board to compensate for each month that the member’s retirement is deferred beyond age seventy (70) years.
(8) A member’s accrued retirement allowance, as otherwise provided in subsections (1), (2), (3), (4) and (5) of this section, shall not be less than the minimum accrued retirement allowance provided in this subsection. The determination of the initial service retirement allowance provided in subsections (1) and (2) of this section, and the application of the provisions in subsections (6) and (7) of this section, will be made after the determination of the minimum accrued retirement allowance provided in this subsection.
This subsection shall apply to members who have at least two (2) separate periods of employment covered under this chapter where each separate period of employment would otherwise be eligible for a separation benefit described in section 59-1359, Idaho Code. For purposes of this subsection, if a separation of employment occurs that does not exceed sixty (60) consecutive calendar months, then the member’s period of employment shall be considered a continuous period of employment. For purposes of this subsection, the date of last contribution is the date of final contribution for each period or periods of employment.
For each separate period of employment considered under this subsection, the member must not have received a separation benefit for that period or, if he has received such a separation benefit under section 59-1359, Idaho Code, he must have completed reinstatement of all previous credited service associated with all separation benefits for all periods of employment as permitted under section 59-1360, Idaho Code.
The minimum accrued retirement allowance shall be equal to the largest accrued retirement allowance calculated at each date of last contribution based upon the benefit and eligibility provisions in effect as of the date of the last contribution made during such separate period of employment. For purposes of determining the accrued retirement allowance for each date of last contribution:
(a) The member must have at least sixty (60) months of credited service at the date of last contribution;
(b) The member’s months of credited service and average monthly salary are determined based solely on all periods of employment up to that date of last contribution, ignoring later periods of employment; and
(c) The accrued retirement allowance computed for each period is multiplied by the bridging factor as provided in section 59-1355(3), Idaho Code, between the date of the last contribution made during that separate period of employment and the date of the member’s final contribution made during the last period of employment prior to retirement.
[(59-1342) I.C., sec. 59-1319, as added by 1974, ch. 57, sec. 10, p. 1118; am. 1979, ch. 26, sec. 2, p. 41; am. 1985, ch. 168, sec. 2, p. 446; am. 1985, ch. 193, sec. 1, p. 492; am. and redesig. 1990, ch. 231, sec. 30, p. 633; am. 1990, ch. 249, sec. 4, p. 708; am. 1990, ch. 258, sec. 1, p. 738; am. 1991, ch. 61, sec. 4, p. 146; am. 1992, ch. 220, sec. 6, p. 666; am. 1992, ch. 342, sec. 2, p. 1042; am. 1994, ch. 276, sec. 3, p. 861; am. 1997, ch. 110, sec. 1, p. 266; am. 2000, ch. 209, sec. 1, p. 533; am. 2009, ch. 237, sec. 1, p. 729; am. 2019, ch. 75, sec. 1, p. 174.]
Unless the retirement board establishes a different level by rule, benefit payments of less than twenty dollars ($20.00) per month shall be commuted into an actuarially equivalent single sum.
[(59-1343) 1974, ch. 57, sec. 7, p. 1118; am. 1981, ch. 10, sec. 5, p. 18; am. and redesig. 1990, ch. 231, sec. 31, p. 634; am. 1993, ch. 350, sec. 5, p. 1302; am. 2001, ch. 138, sec. 2, p. 499.]
A service retirement allowance or early retirement allowance shall become payable to a member on the first of the month following his ceasing to be an employee while eligible for service retirement or early retirement and on the first of each month thereafter to and including the first of the month of the member’s death.
[(59-1344) 1963, ch. 349, Art. 5, sec. 1, p. 988; am and redesig. 1990, ch. 231, sec. 32, p. 634.]
A vested member who is not eligible for either service retirement or disability retirement is eligible for early retirement if he is within ten (10) years of being eligible for service retirement. Additionally, a vested member is eligible for early retirement on termination of disability retirement as provided by section 59-1354(2), Idaho Code.
[59-1345, added 1990, ch. 231, sec. 33, p. 634; am. 1994, ch. 209, sec. 2, p. 663; am. 1999, ch. 199, sec. 3, p. 525.]
(1) The annual amount of initial early retirement allowance of a member shall be a percentage of the member’s accrued retirement allowance. Such percentage shall be one hundred percent (100%) if the sum of the number of years and months of credited service and the age in years and months is equal to or greater than the sum indicated in this subsection. Otherwise, such percentage shall be one hundred percent (100%) reduced by one-fourth of one percent (.25%) for each month up to sixty (60) months that the member’s retirement precedes the date the member would be eligible to receive full accrued benefit without additional credited service, and further reduced by two-thirds of one percent (.6667%) for each additional month. Effective October 1, 1992, the further reduction for each additional month shall equal six thousand forty-two ten-thousandths of one percent (.6042%) of the member’s average monthly salary; effective October 1, 1993, the further reduction for each additional month shall equal five thousand four hundred seventeen ten-thousandths of one percent (.5417%) of the member’s average monthly salary; and effective October 1, 1994, the further reduction for each additional month shall equal four thousand seven hundred ninety-two ten-thousandths of one percent (.4792%) of the member’s average monthly salary. Entitlement to an annual amount of accrued retirement allowance shall not vest until the effective date of that annual amount of accrued retirement allowance. The retirement benefits shall be calculated on the amounts, terms and conditions in effect at the date of the final contribution by the member.
| If a member’s service retirement ratio as defined by section 59-1341, Idaho Code, is: | Then the sum of the member’s credited service and age must be equal to or greater than: |
|---|---|
| 0.000 to 0.050 | 90 |
| 0.051 to 0.150 | 89 |
| 0.151 to 0.250 | 88 |
| 0.251 to 0.350 | 87 |
| 0.351 to 0.450 | 86 |
| 0.451 to 0.550 | 85 |
| 0.551 to 0.650 | 84 |
| 0.651 to 0.750 | 83 |
| 0.751 to 0.850 | 82 |
| 0.851 to 0.950 | 81 |
| 0.951 to 1.000 | 80 |
(2)(a) If the majority of a member’s credited service is as an elected official or as an appointed official, including a member of the Idaho legislature who first took office after July 1, 2019, and that official was normally in the administrative offices of the employer less than twenty (20) hours per week during the term of office, or was normally not required to be present at any particular workstation for the employer twenty (20) hours per week or more during the term of office, that member’s accrued retirement allowance shall be the sum of:
(i) That amount computed from an average monthly salary for salary received only for those months of service as an elected or as an appointed official that are in excess of the months of other credited service without consideration of any other credited service; and
(ii) That accrued retirement allowance that is computed from an average monthly salary for salary received during the member’s total months of credited service excluding those excess months referenced in subparagraph (i) of this paragraph.
(b) The initial retirement allowance of members of the Idaho legislature who first took office on or before July 1, 2019, will be computed under the provisions of this section, on the basis of their total months of credited service.
(3) In no case will a member’s initial early retirement benefit be equal to more than the member’s accrued benefit as of May 1, 1990, or one hundred percent (100%) of the member’s average compensation for the three (3) consecutive years of employment that produce the greatest aggregate compensation, whichever is greater. If the benefit is calculated to exceed one hundred percent (100%) of the member’s average compensation, the member shall be eligible for and may choose either:
(a) An annual early retirement allowance equal to the member’s average annual compensation for the three (3) consecutive years of employment that produced the greatest aggregate compensation; or
(b) A separation benefit.
(4) A member’s accrued retirement allowance, as otherwise provided in subsections (1) and (2) of this section, shall not be less than the minimum accrued retirement allowance provided in this subsection. The determination of the initial early retirement allowance provided in subsections (1) and (2) of this section and the application of the provisions in subsection (3) of this section will be made after the determination of the minimum accrued retirement allowance provided in this subsection.
(a) The provisions of this subsection shall apply to members who have at least two (2) separate periods of employment covered under this chapter where each separate period of employment would otherwise be eligible for a separation benefit described in section 59-1359, Idaho Code. For purposes of this subsection, if a separation of employment occurs that does not exceed sixty (60) consecutive calendar months, then the member’s period of employment shall be considered a continuous period of employment. For purposes of this subsection, the date of last contribution is the date of final contribution for each period of employment.
(b) For each separate period of employment considered under this subsection, the member must not have received a separation benefit for that period or, if he has received such a separation benefit under section 59-1359, Idaho Code, he must have completed reinstatement of all previous credited service associated with all separation benefits for all periods of employment as permitted under section 59-1360, Idaho Code.
(c) The minimum accrued retirement allowance shall be equal to the largest accrued retirement allowance calculated at each date of last contribution based upon the benefit and eligibility provisions in effect as of the date of the last contribution made during such separate period of employment. For purposes of determining the accrued retirement allowance for each date of last contribution:
(i) The member must have at least sixty (60) months of credited service at the date of last contribution;
(ii) The member’s months of credited service and average monthly salary are determined based solely on all periods of employment up to that date of last contribution, ignoring later periods of employment; and
(iii) The accrued retirement allowance computed for each period is multiplied by the bridging factor as provided in section 59-1355(3), Idaho Code, between the date of the last contribution made during the separate period of employment and the date of the member’s final contribution made during the last period of employment prior to retirement.
[(59-1346) 1980, ch. 143, sec. 4, p. 308; am. 1982, ch. 243, sec. 3, p. 629; am. 1985, ch. 168, sec. 3, p. 447; am. 1985, ch. 193; sec. 2, p. 493; am. and redesig. 1990, ch. 231, sec. 34, p. 634; am. 1990, ch. 258, sec. 2, p. 739; am. 1992, ch. 220, sec. 7, p. 667; am. 1992, ch. 342, sec. 3, p. 1044; am. 1993, ch. 350, sec. 6, p. 1302; am. 1994, ch. 276, sec. 4, p. 863; am. 2009, ch. 237, sec. 2, p. 732; am. 2018, ch. 177, sec. 1, p. 390; am. 2019, ch. 75, sec. 2, p. 176.]
Early retirement may be deferred by a member until the date he would have been eligible for service retirement had he remained an active member.
[59-1350, added 1990, ch. 231, sec. 38, p. 636; am. 1992, ch. 220, sec. 8, p. 668; am. 1999, ch. 199, sec. 4, p. 525.]
(1) The service retirement allowance, or the early retirement allowance of a member who, at time of retirement, so elects shall be converted into an optional retirement allowance which is the actuarial equivalent of such other allowance. The optional retirement allowance may take one (1) of the forms listed below and shall be in lieu of all other benefits under this chapter except that the provisions of section 59-1361(2), Idaho Code, shall be applicable:
(a) Option 1 provides a reduced retirement allowance payable during the lifetime of the retired member, and a continuation thereafter of such reduced retirement allowance during the lifetime of the member’s named contingent annuitant.
(b) Option 2 provides a reduced retirement allowance payable during the lifetime of the retired member, and a continuation thereafter of one-half (1/2) of such reduced retirement allowance during the lifetime of the member’s named contingent annuitant.
(c) Option 3, which is available only if the member retires before the date of the social security normal retirement age for that member, provides an increased retirement allowance until such date and a reduced retirement allowance thereafter, the difference between the two (2) amounts approximately equaling the governmental old-age benefit becoming payable at such date as estimated by the board.
(d) Option 4, which is available only if the member retires before the date of the social security normal retirement age for that member, provides either an adjusted option 1 (option 4A) or option 2 (option 4B) retirement allowance until such date and a reduced retirement allowance thereafter, the difference between the two (2) amounts approximately equaling the governmental old-age benefit becoming payable at such date as estimated by the board. The adjusted retirement allowance shall be paid to the retired member during the member’s lifetime and the appropriate continuation amount of the adjusted allowance to the member’s named contingent annuitant for life thereafter.
(2) Should the named contingent annuitant under option 1 or option 2 either predecease a member retiring on or after October 1, 1992, or waive all survivor benefits pursuant to a domestic retirement order approved under section 59-1320, Idaho Code, upon notification to the board, the member’s benefit on the first day of the month following the death of the contingent annuitant or approval of the domestic retirement order, as applicable, will thereafter become an allowance calculated pursuant to section 59-1342 or 59-1346, Idaho Code, whichever was applicable on the date of retirement, in addition to any postretirement allowance adjustments which may have accrued from that time. Should the named contingent annuitant under option 4 either predecease the member, or waive all survivor benefits pursuant to a domestic retirement order approved under section 59-1320, Idaho Code, upon notification to the board, the member’s benefit on the first day of the month following the contingent annuitant’s death or approval of the domestic retirement order, as applicable will thereafter become the option 3 allowance to which the member would have been entitled as of the date of the annuitant’s death, or approval of the domestic retirement order, as applicable. The benefit changes under this subsection shall be available only to members whose last contribution was made after June 30, 1992.
(3) Option 1 or 2 may not be chosen if initial monthly payments would be less than that amount set forth in, or pursuant to, section 59-1343, Idaho Code.
(4) Application for any optional retirement allowance shall be in writing, duly executed and filed with the board. Such application shall contain all information required by the board, including such proofs of age as are deemed necessary by the board.
(5) A retirement option elected at the time of retirement as provided for in this section may not be changed except by written notice to the retirement board no later than five (5) business days after the receipt of the first retirement allowance.
(6) Not later than one (1) year after the marriage of a retired member, the member may elect option 1, 2 or 4 to become effective ninety (90) days after the date of such election, provided the member’s spouse is named as a contingent annuitant, and either:
(a) The member was not married at the time of the member’s retirement; or
(b) The member earlier elected option 1, 2, 4A or 4B, having named the member’s spouse as contingent annuitant, and said spouse has died or has waived all survivor benefits as provided in subsection (2) of this section.
Should a member make an election under this subsection (6), upon notification to the board, the member’s benefit on the first day of the month following the effective date of the election will thereafter become the optional retirement allowance elected, calculated as of the date of retirement pursuant to subsection (1) of this section, in addition to any postretirement allowance adjustments that may have accrued from that time.
[(59-1351) 1963, ch. 349, Art. 5, sec. 7, p. 988; am. 1967, ch. 398, sec. 6, p. 1184; am. 1969, ch. 283, sec. 6, p. 856; am. 1974, ch. 57, sec. 8, p. 1118; am. 1976, ch. 97, sec. 7, p. 411; am. 1981, ch. 10, sec. 6, p. 18; am. and redesig. 1990, ch. 231, sec. 39, p. 636; am. 1990, ch. 249, sec. 3, p. 707; am. 1991, ch. 61, sec. 5, p. 148; am. 1992, ch. 220, sec. 9, p. 668; am. 1992, ch. 342, sec. 4, p. 1045; am. 1994, ch. 209, sec. 4, p. 663; am. 1999, ch. 160, sec. 2, p. 439; am. 1999, ch. 199, sec. 5, p. 525; am. 2004, ch. 328, sec. 3, p. 983; am. 2009, ch. 144, sec. 1, p. 433.]
(1) An active member with five (5) years of membership service is eligible for disability retirement.
(2) A police officer member, general member, school employee member, or a paid firefighter hired on or after July 1, 1993, who is not eligible for service retirement is eligible for disability retirement if disabled, as provided in section 59-1302(12), Idaho Code, on or after the first day of employment as a result of bodily injury or disease from an occupational cause.
(3) Only active members, and inactive members whose date of last contribution as an active member was less than one (1) year prior to the date of application, are eligible to apply for disability retirement.
[59-1352, added 1990, ch. 231, sec. 40, p. 637; am. 1993, ch. 178, sec. 1, p. 458; am. 1993, ch. 251, sec. 1, p. 875; am. 2000, ch. 68, sec. 1, p. 152; am. 2001, ch. 138, sec. 3, p. 499; am. 2006, ch. 148, sec. 1, p. 462; am. 2007, ch. 44, sec. 2, p. 111; am. 2009, ch. 144, sec. 2, p. 435; am. 2024, ch. 34, sec. 1, p. 235.]
(1) A public safety officer who is ruled by the retirement system to be permanently disabled, as provided in sections 59-1302(12) and 59-1352, Idaho Code, on or after July 1, 2009, as a result of bodily injury or disease sustained in the line of duty is eligible for a onetime permanent disability benefit in the amount of one hundred thousand dollars ($100,000), which shall be payable as provided in this section to the permanently disabled public safety officer.
(2) Public safety officers who qualify and who seek the benefit under this section shall apply to the retirement board. No benefit shall be payable unless the retirement board determines that:
(a) The permanent disability occurred in the line of duty;
(b) The permanent disability was not caused by the intentional misconduct of the public safety officer or by the public safety officer’s intentional infliction of injury; and
(c) The public safety officer was not voluntarily intoxicated at the time of the event causing the permanent disability.
(3) As used in this section, "public safety officer" means an active member of the retirement system who, when injured:
(a) Was designated as a police officer member under section 59-1303, Idaho Code;
(b) Was a firefighter as defined in section 59-1302(16), Idaho Code; or
(c) Was a paid firefighter as defined in section 72-1403(A), Idaho Code.
(4) The benefit payable under this section is as follows:
(a) Separate from and independent of any benefits payable to the public safety officer under this chapter;
(b) Not dependent upon years of service or age of the public safety officer; and
(c) Shall not be subject to state income taxes.
(5) It is the intent of the legislature that this benefit shall be funded solely by public safety officers in perpetuity and not by an employer, as defined in section 59-1302(15), Idaho Code. Therefore, the costs associated with providing this benefit, as determined by the board, shall be paid solely by the public safety officers.
[59-1352A, added 2009, ch. 158, sec. 1, p. 476; am. 2020, ch. 97, sec. 1, p. 256.]
(1) For purposes of this section:
(a) "Catastrophic injury" means a sudden, violent, life-threatening, duty-related injury sustained by an active member within the scope of the public safety officer’s duties and within the department policy that is due to an externally caused event such as a motor vehicle collision, gunshot wound, aggravated battery, structural collapse, significant fall, or other external event or events that is not self-inflicted or the result of intoxication; provided, however, that no psychological injury, disorder, or condition shall be considered a catastrophic injury under this definition. The injury, if it does not result in death, must be of such severity that it causes the loss of ability to maintain certifications required by the state of Idaho, the member’s department, or both. The injury shall be supported by evidence of one (1) or more of the following conditions:
(i) Total, complete, permanent, and uncorrectable loss of sight in both eyes;
(ii) Total, complete, permanent, and uncorrectable loss of hearing in both ears;
(iii) Total, complete, and permanent loss of the ability to speak;
(iv) Total, complete, and permanent loss of the use of one (1) or both feet at or above the ankle;
(v) Total, complete, and permanent loss of the use of one (1) or both hands at or above the wrist;
(vi) Injury to the spine that results in a total, permanent, and complete paralysis of both arms, both legs, or one (1) arm and one (1) leg;
(vii) An externally caused, physical traumatic injury to the brain that renders the member physically or mentally unable to perform the duties of a public safety officer; or
(viii) A catastrophic injury that results in death.
(b) "Catastrophic injury that results in death" means the death of a public safety officer in a manner that would qualify for the payment of death benefits pursuant to regulations issued by the United States department of justice pursuant to 34 U.S.C. 10281; provided, however, that the retirement board is authorized to revise such definition.
(c) "Catastrophic line of duty benefits" means benefits payable to:
(i) A public safety officer who sustains a catastrophic injury pursuant to this section; or
(ii) The surviving spouse of a public safety officer who sustained a catastrophic injury that results in death.
(d) "Dependent child" means a surviving natural or legally adopted child who is under twenty-one (21) years of age at the time of a public safety officer’s catastrophic injury that results in death.
(e) "Public safety officer" means a police officer member as set forth in section 59-1303, Idaho Code, or a firefighter member as set forth in section 59-1302(16), Idaho Code.
(2) A public safety officer who sustains a catastrophic injury or the surviving spouse of a public safety officer who sustained a catastrophic injury that results in death as set forth in this section is eligible for:
(a) A onetime permanent catastrophic injury benefit in the amount of five hundred thousand dollars ($500,000); and
(b) An ongoing annual benefit in an amount not less than seventy-five thousand dollars ($75,000) per year, to be adjusted every four (4) years pursuant to an actuarial study to determine the change in average public safety officer benefits over the previous four (4) years.
(3) In the event of a public safety officer’s catastrophic injury that results in death, if there is no surviving spouse, the public safety officer’s dependent children are eligible for the benefit provided for in subsection (2)(a) of this section. Benefits to dependent children shall be paid in accordance with the provisions of chapter 8, title 68, Idaho Code; provided that when there are multiple dependent children, the benefit shall be divided equally among them.
(4) In the event a public safety officer receiving the catastrophic line of duty benefit as set forth in this section dies and leaves a surviving spouse to whom the member was married at the time of the catastrophic injury, such surviving spouse shall receive the catastrophic line of duty benefit for the duration of such spouse’s life to which the public safety officer would have been entitled.
(5) The benefits payable under this section shall not be subject to Idaho state income tax.
(6) A public safety officer, the public safety officer’s surviving spouse, or the public safety officer’s surviving dependent child who seeks to obtain benefits under this section shall apply to the retirement board within twelve (12) months of the date of the incident resulting in the public safety officer’s catastrophic injury. No benefit shall be payable unless the retirement board determines eligibility pursuant to the requirements of this section. A public safety officer’s refusal to submit to a medical examination ordered by the board before the commencement of a catastrophic line of duty benefit or at any reasonable time thereafter shall constitute proof that the member is not eligible for the benefits provided for in this section.
(7) The benefits provided for in this section shall not be in addition to other benefits under this chapter.
(8) If a public safety officer who qualifies for benefits provided for in this section again becomes an employee in a nonpublic safety officer position as defined in sections 59-1302(14) and (16) and 59-1303, Idaho Code, as a result of returning to employment with an employer as defined in section 59-1302(15), Idaho Code, the public safety officer may elect to continue receiving benefits and not accrue additional service. In such circumstance, no contributions shall be made by the member during such reemployment and the public safety officer catastrophic line of duty benefit payable on the behalf of the member shall continue.
(9) It is the intent of the legislature that this benefit shall be funded solely by public safety officers in perpetuity and not by an employer as defined in section 59-1302(15), Idaho Code. Therefore, the costs associated with providing this benefit as determined by the board shall be paid solely by public safety officers. An actuarial cost analysis of the benefit will be performed every four (4) years by the board. However, in instances involving a catastrophic injury that results in death, the first one hundred thousand dollars ($100,000) of the benefit shall be paid for by the employers of public safety officers as an additional contribution component separate and distinct from all other obligations under this chapter. The portion of costs to be paid by the employers of public safety officers pursuant to this subsection is a continuation of how such costs were previously paid for public safety officer death benefits. Such costs shall be paid in a manner as determined by the board.
(10) Any individual who qualified for or was eligible to receive the public safety officer death benefit between July 1, 2021, and the effective date of this subsection shall receive the balance of the improved benefit as provided for in this section.
[59-1352B, added 2021, ch. 143, sec. 1, p. 395; am. 2026, ch. 118, sec. 2, p. 597.]
(1) The base disability retirement allowance of any member shall be equal to an initial service retirement allowance, as defined in section 59-1342, Idaho Code, based upon the years of service which would have been credited to the member had the member continued in eligible employment until service retirement eligibility age, as defined in section 59-1341, Idaho Code. Provided, however, that the total years of credited service shall not exceed the greater of:
(a) Thirty (30) years; or
(b) The member’s accrued membership and prior service.
(2) The annual amount of disability retirement allowance shall equal the excess, if any, of (a) over (b), where:
(a) Is the base disability retirement allowance provided in subsection (1) of this section; and
(b) Is the sum of:
(i) Any payment or portion of a payment under the provisions of any workers’ compensation law for income benefits because of the same disability, which payment is not being offset by federal social security disability benefits; and
(ii) The service retirement allowance payable under the provisions of section 59-1342, Idaho Code, where the member is the older of either age sixty-two (62) or the respective service retirement eligibility age provided in section 59-1341, Idaho Code.
(3) If a single payment is made under the provisions of any workers’ compensation law and such single payment is in lieu of periodic income payments, for the purposes of this section such single payment shall be converted, pursuant to regulations adopted by the board, to equal periodic payments of the same number of months for which the worker’s compensation payment is awarded.
(4) Each adjustment in the payment of a disability retirement allowance due to a change in the amount payable under the provisions of any workers’ compensation law shall take effect on the first of the month following the month in which such change is effective.
[(59-1353) 1963, ch. 349, Art. 6, sec. 2, p. 988; am. 1974, ch. 57, sec. 12, p. 1118; am. and redesig. 1990, ch. 231, sec. 41, p. 637; am. 1991, ch. 61, sec. 6, p. 149; am. 1993, ch. 251, sec. 2, p. 876.]
(1) A disability retirement allowance shall become payable to a member on the first of the month next following the later of:
(a) The day salary, sick leave or other temporary compensation benefits terminate under any plan paid for in whole or in part by the employer of the member; or
(b) The day five (5) months after the member becomes eligible for disability retirement.
(2) The disability retirement allowance shall be paid monthly thereafter to, but not including, the first of the month next following the earliest of the date:
(a) Of the retired member’s death;
(b) That the retired member elects to receive an early or service retirement allowance;
(c) That the retired member ceases to be disabled, provided however, that a retired member, who subsequent to becoming a disability retiree serves on any state board or commission that is statutorily required to meet once per month or less and, who is not an employee as defined in this chapter by virtue of such service, shall not be deemed to have ceased to be disabled because of such service; or
(d) That the member waives, in writing, the member’s disability allowance.
(3) When a disability retirement allowance ceases pursuant to subsection (2)(b) of this section, the early or service retirement allowance shall become payable on the first of the month following the date of the last payment of the disability retirement allowance.
(4) Effective the date a disability retirement allowance ceases pursuant to subsections (2)(c) and (d) of this section, the member’s status shall be inactive unless the member again becomes an employee or elects either early or service retirement.
[(59-1354) 1963, ch. 349, Art. 5, sec. 3, p. 988; am. 1969, ch. 283, sec. 4, p. 586; am. 1976, ch. 97, sec. 5, p. 410; am. 1981, ch. 10, sec. 4, p. 18; am. and redesig. 1990, ch. 231, sec. 42, p. 638; am. 1993, ch. 251, sec. 3, p. 876; am. 2012, ch. 115, sec. 1, p. 317.]
(1) A retired member receiving a disability retirement allowance may return to work under the following conditions:
(a) The retired member must notify the executive director in writing in advance of the return to work; and
(b) The disability retirement allowance shall terminate upon such notification.
(2) The disability retirement allowance of a retired member who returns to work under subsection (1) of this section shall resume if:
(a) The retired member terminates his return to work within one hundred fifty (150) days from the date of the notification required in subsection (1)(a) of this section;
(b) The retired member makes a written request to the board; and
(c) The board determines that the member is disabled, as defined in section 59-1302(12), Idaho Code, and that the member could not successfully return to work because of the same disability on which his disability retirement was based.
(3) In making its decision, the board may require the member to submit medical records in support of his request and may require the member to submit to a medical examination. The refusal to submit such records or to submit to such examination shall constitute proof that the member is not disabled. If the board requires a medical examination, any costs associated with such examination must be paid by the member. A disability retirement allowance that is resumed under this section shall be payable the first of the month after the board makes the determination described herein.
(4) If a retired member receiving a disability retirement allowance who returns to work again meets the definition of employee as defined in section 59-1302(14)(A), Idaho Code, eligibility for disability retirement shall be determined in accordance with sections 59-1302(12), 59-1352 and 59-1354, Idaho Code.
(5) For the purposes of this section, "return to work" means being engaged in any activity for which compensation is normally paid but shall not include service on any state board or commission that is statutorily required to meet once per month or less where the retired member is not an employee as defined in this chapter by virtue of such service.
[59-1354A, added 2010, ch. 101, sec. 1, p. 197; am. 2012, ch. 115, sec. 2, p. 318.]
(1) Each retirement allowance payment shall, subject to the provisions of this section, equal the inflation factor for the adjustment year of payment multiplied by the amount of the retirement allowance payment for March of the previous year. During any adjustment year for which the ratio of the consumer price index for the index month of the previous year to the consumer price index for the index month of the second previous year is not more than one hundred one percent (101%), the inflation factor shall be such ratio or ninety-four percent (94%), whichever is greater, which inflation factor shall not be subject to legislative approval. Otherwise the inflation factor during such adjustment year shall be one hundred one percent (101%), except that the board, with legislative approval, may put into effect a greater factor which is no more than such ratio or one hundred six percent (106%), whichever is smaller, if it finds the value of the actuarial assets of the system to be no less than its actuarial liabilities, including those created by the increased factor. The actuarial assets comprise the sum of the actuarial present value of the amortization payments determined in accordance with the requirements of section 59-1322(5), Idaho Code, plus the amounts determined in paragraphs (e)(ii), (e)(iii), (e)(iv), (e)(v) and (g) of section 59-1322(4), Idaho Code. The actuarial liabilities are as defined in paragraph (e)(i) of section 59-1322(4), Idaho Code. The board’s proposed inflation factor for any adjustment year shall be communicated by letter to the legislature by not later than January 15 prior to that year.
(2) During an adjustment year following one in which there was at least one (1) retirement allowance payment but none in March, each retirement allowance payment shall equal the partial factor multiplied by the amount of the monthly retirement allowance payment in the earlier year. The partial factor shall equal 1.000 plus one-twelfth (1/12) of the product of the number of months in the earlier adjustment year in which member contributions were not made and the excess, if any, of the inflation factor for the later year over 1.000.
(3) During an adjustment year following one in which there was no retirement allowance payment, each retirement allowance payment shall equal the initial retirement allowance multiplied by the bridging factor between the first day of the month following the member’s final contribution and the date of the first retirement allowance payment.
(a) Except as provided in paragraph (b) of this subsection, the bridging factor between any two (2) dates shall be the ratio of the amounts of retirement allowance payable on the two (2) dates for any member who retired on the earlier date immediately following his final contribution.
(b) For any member not making a final contribution subsequent to 1974 whose initial retirement allowance is a minimum allowance provided in section 59-1342(1)(b) or 59-1342(2)(b), Idaho Code, the bridging factor shall be computed as if the member had made his final contribution in 1974.
(4) The consumer price index shall be that for all urban consumers published by the bureau of labor statistics, United States department of labor.
(5) The adjustments provided under this section shall in no event reduce a benefit payment below its initial amount.
(6) An adjustment year shall extend from March through the following February. The index month is October for adjustment years commencing before March, 1990, and is August for subsequent adjustment years.
(7) If, by the forty-fifth day of any regular legislative session, the legislature has not adopted a concurrent resolution rejecting or amending the proposed adjustments of the board allowed in subsections (1) and (8) of this section, such action on the part of the legislature shall constitute legislative approval of the board’s adjustments.
(8) Notwithstanding other provisions of this section, the board may grant a postretirement allowance adjustment for any previous year or years up to the full amount of the increase in the consumer price index for that year or those years, as provided in subsection (7) of this section.
[(59-1355) 1979, ch. 26, sec. 3, p. 42; am. 1984, ch. 132, sec. 3, p. 314; am. 1986, ch. 122, sec. 1, p. 322; am. 1989, ch. 184, sec. 1, p. 459; am. and redesig. 1990, ch. 231, sec. 43, p. 638; am. 1990, ch. 249, sec. 5. p. 709; am. 1996, ch. 79, sec. 4, p. 258; am. 2009, ch. 144, sec. 3, p. 435.]
(1) If an early retired member, except as provided in subsection (6) of this section, is reemployed with an employer participating in the public employee retirement system of Idaho within ninety (90) days from retiring, or the early retired member is guaranteed reemployment with an employer participating in the public employee retirement system of Idaho, the member shall be considered to have continued in the status of an employee and not to have separated from service. Any retirement allowance payments received by the retired member shall be repaid to the system and the retirement shall be negated. The month of last contribution prior to the negated retirement and the month of initial contribution upon return to reemployment shall be considered consecutive months of contributions in the determination of an appropriate salary base period upon subsequent retirement. A retired member is not considered to have separated from service if he continues performing services for an employer participating in the public employee retirement system of Idaho in any capacity, including but not limited to independent contractor, leased employee, or temporary services.
(2) Except as provided in subsections (3), (4), (5), and (6) of this section, when a retired member meets the definition of an employee as defined in section 59-1302(14)(A)(a), Idaho Code, any benefit payable on behalf of such member shall be suspended and any contributions payable by such member under sections 59-1331 through 59-1334, Idaho Code, shall again commence. The suspended benefit, as adjusted pursuant to section 59-1355, Idaho Code, shall resume upon subsequent retirement, along with a separate allowance computed with respect only to that salary and service credited during the period of reemployment. Any death benefit that becomes payable under the suspended benefit shall be payable under section 59-1361(2), Idaho Code. Any death benefit that becomes payable with respect to salary and service accrued during the period of reemployment shall be payable under section 59-1361(3), Idaho Code, if the member dies during the period of reemployment.
(3) If a retired member who is receiving a benefit that is not reduced under section 59-1346, Idaho Code, and who has been retired for more than six (6) months again becomes employed as defined in this section and section 59-1302(14)(A)(b), Idaho Code, as a result of being elected or appointed to an elective public office other than an office held prior to retirement, the retired member may elect to continue receiving benefits and not accrue additional service, in which event no contributions shall be made by the member or employer during such reemployment and any benefit payable on behalf of such member shall continue.
(4) If a retired school employee, as defined in section 59-1302(31A), Idaho Code, who retired on or after age sixty (60) years or a retired public safety officer returns to work as a school employee as defined in section 59-1302(31A), Idaho Code, and is receiving a benefit that is not reduced under section 59-1346, Idaho Code, again becomes an employee as defined in this section and section 59-1302(14), Idaho Code, as a result of returning to employment with a school district as provided in section 33-1004H, Idaho Code, the retired member may elect to continue receiving benefits and not accrue additional service, in which event no contributions shall be made by the member during such reemployment and any benefit payable on behalf of such member shall continue.
(5) If a retired member as defined in section 59-1302(27), Idaho Code, who retired prior to January 1, 2026, and retired on or after age fifty-five (55) years again becomes an employee as defined in this section and in section 59-1302(14), Idaho Code, as a result of returning to employment with an employer as defined in section 59-1302(15), Idaho Code, the retired member may elect to continue receiving benefits and not to accrue additional service. In such a situation, no contributions shall be made by the member during the reemployment and any benefit payable on behalf of such member shall continue.
(6) A retired member as defined in section 59-1302(27), Idaho Code, with police officer status as defined in section 59-1303, Idaho Code, or with firefighter member status as defined in section 59-1302(16), Idaho Code, who retires on or after age fifty (50) years and who, within thirty (30) days after retiring, again becomes an employee as defined in section 59-1302(14), Idaho Code, with an employer participating in PERSI, or who is guaranteed reemployment with an employer participating in PERSI, shall be considered to have continued in the status of an employee and not to have separated from service. As a result of returning to employment with an employer as defined in section 59-1302(15), Idaho Code, the retired member may elect to continue receiving benefits and not to accrue additional service. In such a situation, contributions shall be made by the member and employer during the reemployment at the rate established by PERSI for police officer or firefighter members, as applicable, and any benefit payable on behalf of such member shall continue. The provisions of this subsection shall be null, void, and of no force and effect after June 30, 2027. However, the other provisions of this section shall remain in full force and effect and shall remain applicable to all employment.
(7) It is the responsibility of each employer to immediately report to the retirement board the employment of any retired member so that benefit payments can be suspended as provided in this section. If an employer fails to properly report the employment of a retired member and it results in the retirement board making benefit payments that should have been suspended, the employer shall, in addition to paying delinquent employee and employer contributions from the date of eligibility, also be responsible for repaying to the retirement board the benefit payments made to the retired member that should have been suspended, plus interest. The employer may then recoup such payments from the retired member.
(8)(a) A retired member may provide services as a bona fide volunteer for an employer as defined in section 59-1302, Idaho Code, after retirement. Such service shall not be considered reemployment of a retired member, and a retired member who is a bona fide volunteer will not be considered to be an employee as defined in section 59-1302(14), Idaho Code.
(b) A retired member shall not claim to be a bona fide volunteer unless such retired member qualifies as a bona fide volunteer pursuant to this subsection. Any retirement allowance payments received by a retired member who is not a bona fide volunteer shall be repaid to the system, such retired member’s retirement shall be negated, and the provisions of subsection (1) of this section shall apply.
(c) For the purposes of this subsection, "bona fide volunteer" means an individual who performs service without promise, expectation, or receipt of any type of compensation, who is not performing a kind of work or service that would normally be compensated by an employer, and who is not classifying employment conduct as volunteering in an effort to avoid being considered an employee as defined in section 59-1302(14), Idaho Code.
[(59-1356) 59-1318, added 1963, ch. 349, Art. 5, sec. 8, p. 988; am. 1969, ch. 283, sec. 7, p. 856; am. 1974, ch. 57, sec. 9, p. 1118; am. 1981, ch. 10, sec. 7, p. 19; am. and redesig. 1990, ch. 231, sec. 44, p. 639; am. 1996, ch. 243, sec. 1, p. 773; am. 1999, ch. 198, sec. 5, p. 518; am. 2006, ch. 151, sec. 1, p. 466; am. 2006, ch. 185, sec. 1, p. 585; am. 2007, ch. 44, sec. 3, p. 111; am. 2007, ch. 45, sec. 1, p. 114; am. 2007, ch. 131, sec. 2, p. 388; am. 2008, ch. 27, sec. 16, p. 54; am. 2012, ch. 169, sec. 2, p. 449; am. 2017, ch. 80, sec. 1, p. 223; am. 2019, ch. 202, sec. 1, p. 620; am. 2021, ch. 204, sec. 2, p. 555; am. 2022, ch. 216, sec. 6, p. 697; am. 2023, ch. 91, sec. 1, p. 285; am. 2025, ch. 12, sec. 1, p. 36; am. 2026, ch. 33, sec. 1, p. 136; am. 2026, ch. 37, sec. 1, p. 162.]
The separation benefit shall equal the excess, if any, of the member’s accumulated contributions at the time the benefit becomes payable over the aggregate of all retirement allowance payments ever made to the member.
[(59-1358) 1963, ch. 349, Art. 6, sec. 5, p. 988; am. and redesig. 1990, ch. 231, sec. 46, p. 640.]
(a) The separation benefit, if any, shall become payable upon the written request of an inactive member who has been separated from employment. If the person who received a separation benefit is reemployed or reinstated by the same employer within ninety (90) days or is guaranteed a right to employment or reinstatement with the same employer, the person shall repay to the system any separation benefit paid.
(b) A separation benefit shall automatically be payable three (3) years after a person becomes an inactive member if the inactive member is not a vested member, has accumulated contributions of less than one thousand dollars ($1,000), and has been separated from employment and is not reemployed or reinstated by the same employer within ninety (90) days.
(c) For purposes of this section, "separated from employment" means the inactive member terminated all employment with the employer. An inactive member is not considered to have separated from employment if he continues performing services for the same employer in any capacity including, but not limited to, independent contractor, leased employee, or temporary services. For purposes of this section, "same employer" means the employer for which the person last worked prior to being separated from employment.
(d) Any member may elect to have eligible rollover distributions paid directly to a specified eligible retirement plan as required by 26 U.S.C. section 401(a)(31).
[(59-1359) 1963, ch. 349, Art. 5, sec. 4, p. 988; am. 1965, ch. 165, sec. 2, p. 324; am. 1971, ch. 49, sec. 6, p. 105; am. 1987, ch. 164, sec. 3, p. 324; am. and redesig. 1990, ch. 231, sec. 47, p. 640; am. 1993, ch. 350, sec. 7, p. 1304; am. 1996, ch. 243, sec. 3, p. 774; am. 1998, ch. 193, sec. 2, p. 697; am. 1999, ch. 199, sec. 6, p. 527; am. 2006, ch. 152, sec. 1, p. 467; am. 2007, ch. 44, sec. 4, p. 112.]
A person shall cease to be a member when the person’s accumulated contributions are paid to the person. After again becoming an employee the member may reinstate previous credited service by repaying to the retirement fund the full amount of all prior accumulated contributions provided such repayment includes payment of interest as determined by the board.
[(59-1360) 1963, ch. 349, Art. 3, sec. 2, p. 988; am. 1971, ch. 49, sec. 4, p. 105; am. 1976, ch. 97, sec. 2, p. 409; am. 1984, ch. 129, sec. 1, p. 304; am. and redesig. 1990, ch. 231, sec. 48, p. 640; am. 1991, ch. 17, sec. 1, p. 37; am. 1993, ch. 350, sec. 8, p. 1304.]
(1) The death benefit of an active or inactive member not vested at time of death shall equal the excess, if any, of the member’s accumulated contributions at the time the benefit becomes payable over the aggregate of all benefit payments ever made to the member.
(2) The death benefit of an early or service retired member shall equal the excess, if any, of the member’s accumulated contributions at the time the member retired over the aggregate of all retirement allowance payments ever made to the member, the member’s named contingent annuitant, and the optional death benefit recipient, if any.
(3) The death benefit of a vested member who, at the time of death is either active, inactive, or a disability retiree, shall equal the excess, if any, of two hundred percent (200%) of the member’s accumulated contributions at the time of death over the aggregate of all benefit payments ever made to the member and the optional death benefit recipient, if any.
(4) The death benefit, if any, will be paid to the member’s designated beneficiary who is surviving the member at the time the benefit becomes payable. If no beneficiary has been designated or the designated beneficiary has predeceased the member, the death benefit will be paid to the surviving spouse, and if there is no surviving spouse it will be paid in accordance with the laws of descent and distribution of the state of Idaho as they may then be in effect. The designated beneficiary may waive, in writing as required by the board, any death benefit otherwise payable. If the designated beneficiary waives the death benefit, it will be paid as if the designated beneficiary predeceased the member.
(5) When the surviving spouse of a vested member is entitled to a death benefit under subsection (3) of this section, the surviving spouse may elect either an allowance as provided in option 1 under section 59-1351, Idaho Code, or a one (1) time lump sum death benefit payment as provided in subsection (3) of this section. The initial retirement allowance upon which such optional retirement allowance is based shall be calculated as if the member had retired immediately before his death. If the member is not then eligible to receive a service or early retirement allowance, such initial retirement allowance shall equal the actuarial equivalent of the retirement allowance payable when the member would first be eligible for service or early retirement, calculated as if he had separated from service immediately before his death.
[(59-1361) 1963, ch. 349, Art. 6, sec. 2, p. 988; am. 1974, ch. 57, sec. 15, p. 1118; am. 1976, ch. 97, sec. 9, p. 413; am. 1984, ch. 132, sec. 5, p. 316; am. 1986, ch. 147, sec. 4, p. 414; 1990, am. and redesignated, ch. 231, sec. 49, p. 641; am. 1990, ch. 249, sec. 6, p. 711; am. 1992, ch. 220, sec. 10, p. 669; am. 1997, ch. 348, sec. 1, p. 1034; am. 1999, ch. 160, sec. 1, p. 438; am. 1999 ch. 199, sec. 7, p. 527; am. 2004, ch. 211, sec. 1, p. 637.]
(1) On and after July 1, 2003, in the event a public safety officer dies as the direct and proximate result of a personal injury sustained in the line of duty, a death benefit in the amount of one hundred thousand dollars ($100,000) shall be payable as provided in this section to the officer’s surviving spouse or, in the event there is no surviving spouse, divided among the officer’s dependent children.
(2) Application for benefits under this chapter shall be made to the retirement board. No benefit shall be payable unless it is established, as determined by the retirement board, that:
(a) The officer’s death occurred in the line of duty as defined in regulations issued by the United States department of justice pursuant to 42 U.S.C. section 3796, except as modified by the retirement board;
(b) The death was not caused by the intentional misconduct of the officer or by such officer’s intentional infliction of injury;
(c) The officer was not voluntarily intoxicated at the time of death; and
(d) Benefit payments will not be paid to a person whose actions were a substantial contributing factor to the death of the officer.
(3) As used in this section:
(a) "Dependent child" means a surviving natural or legally adopted child who is under twenty-one (21) years of age at the time of the officer’s death. Benefits to dependent children shall be paid in accordance with the provisions of the Idaho uniform transfers to minors act, as set forth in chapter 8, title 68, Idaho Code; provided that when there are multiple dependent children, the benefit shall be divided equally among them.
(b) "Public safety officer" means an active member of the retirement system who when injured:
(i) Was designated as a police officer member under section 59-1303, Idaho Code, and had been treated as such for contribution purposes;
(ii) Was a "firefighter" as defined in section 59-1302(16), Idaho Code; or
(iii) Was a "paid firefighter" as defined in section 72-1403(A), Idaho Code.
(4) Benefits payable under this section:
(a) Are separate from and independent of any benefits payable under section 59-1361, Idaho Code;
(b) Are not dependent on years of service or age of the public safety officer; and
(c) Shall not be subject to state income taxes.
(5) The costs of providing this benefit, as determined by the board, shall be paid by the employers of public safety officers as an additional contribution component separate and distinct from all other obligations under this chapter. Such costs will be paid in a manner as determined by the board.
[59-1361A, added 2003, ch. 238, sec. 1, p. 614.]
(1) If a member is entitled to reemployment rights related to the member’s active duty service under the uniformed services employment and reemployment rights act of 1994 (USERRA), as amended, any period of that active duty service that is not eligible to be credited as military service under section 59-1302(23), Idaho Code, may be credited as membership service if the member pays employee contributions for that period as required in this section.
(2) The member must pay employee contributions or enter into an agreement to do so and begin making payments within ninety (90) days from the date of reemployment. If the member pays employee contributions or enters into an agreement to do so, the employer will be responsible for paying employer contributions for the same period within thirty (30) days thereafter. Both employee and employer contributions will be based upon compensation the member would have received but for the period of active duty service.
(3) The member may have up to five (5) years to repay employee contributions, with interest accruing only from the date of return from active duty service. If the member terminates employment prior to repaying all the employee contributions related to the eligible period as agreed, membership service will be granted only for the period for which contributions were paid.
(4) All periods of active duty service that do not qualify as "military service" under section 59-1302(23), Idaho Code, or for purchase of membership service under this section, must be purchased under section 59-1363, Idaho Code.
[59-1362, added 2000, ch. 281, sec. 1, p. 904; am. 2002, ch. 9, sec. 1, p. 12; am. 2007, ch. 44, sec. 5, p. 112.]
(1) Notwithstanding any other provision of this chapter, an active or inactive member who is vested may purchase up to forty-eight (48) months of membership service within ninety (90) days prior to the date of retirement as defined in section 59-1302(28), Idaho Code.
(2) The cost of purchases under this section shall be the full actuarial costs of the service as determined by the board. The board may provide for payment options, including periodic payments, but no service shall be credited until payment has been made in full. The member shall be solely responsible for the costs of such purchased service, except that an employer may participate in the costs at its option.
(3) In no event shall any member be allowed to purchase in the aggregate more than forty-eight (48) months of membership service under this section.
[59-1363, added 2000, ch. 440, sec. 1, p. 1401; am. 2002, ch. 9, sec. 2, p. 12; am. 2007, ch. 44, sec. 6, p. 113; am. 2024, ch. 18, sec. 1, p. 158.]
The board is authorized to establish and administer an unused sick leave pool for the voluntary participation of employer units not eligible to participate in other statutorily created sick leave arrangements. The pool shall be funded entirely by the contributions of participating employer units and the board may charge reasonable administrative expenses for administration. The requirements, rates and parameters for participation in the pool will be set forth by rules of the board.
[59-1365, added 2000, ch. 30, sec. 1, p. 56.]
As used in this chapter, each of the terms defined shall have the meaning given in this section or in section 59-1302, Idaho Code, unless a different meaning is clearly required by the context.
(a) "Board" means the retirement board of the employee system.
(b) "City member" means a person receiving benefits or establishing the right to receive benefits from a city system.
(c) "City system" means the Boise city employee’s retirement system and any policeman’s retirement system established and operated by virtue of any city ordinance, charter, or pursuant to the provisions of chapter 15, title 50, Idaho Code.
(d) "Employee system" means the retirement system created by and existing through the provisions of chapter 13, title 59, Idaho Code.
(e) "Employer" means a city having a city system.
[(59-1381) 1971, ch. 26, sec. 1, p. 68; am. and redesig. 1990, ch. 231, sec. 56, p. 643.]
Any city having a city system may elect to merge its city system with the employee system by the enactment of an ordinance declaring such intention; the provisions of section 50-1503, Idaho Code, and section 50-1524, Idaho Code, notwithstanding. Thereupon the board of the employee system may upon such terms as are set forth in a contract between the board and employer integrate the city system of the employer into the employee system.
[(59-1382) 1971, ch. 26, sec. 2, p. 68; am and redesig. 1990, ch. 231, sec. 57, p. 644.]
On its date of establishment all of the funds, assets, liabilities, duties, obligations and rights of the governing board of the city system and of all city members being integrated into the employee system shall be transferred to the employee system. The governing board of such a city system is by this chapter abolished. On and after the date of establishment, benefits payable to annuitants and beneficiaries of such a city system shall become the obligation of the employee system and shall be paid in the same amount as established by such a city system, except that on and after the date of establishment future monthly benefits shall be subject to the provisions of section 59-1356, Idaho Code. The funds of such a city system are by this chapter abolished. The custodian of the fund of such a city system shall transfer all cash on hand in such fund to the state treasurer for deposit in the clearing account of the employee system, and all evidence of indebtedness arising from invested money of said fund to the funding agent as designated by the board. The money and property of such funds shall become the money and property of the employee system.
[(59-1383) 1971, ch. 26, sec. 4, p. 68; am. and redesig. 1990, ch. 231, sec. 58, p. 644.]
Benefits paid city members or their beneficiaries shall never be less than the benefits they would have received from the city systems if such systems had not been integrated with the employee system.
[(59-1384) 1971, ch. 26, sec. 5, p. 68; am. and redesig. 1990, ch. 231, sec. 59; p. 644.]
(a) Each employer shall contribute to the cost of benefits under the system, pursuant to section 59-1322, Idaho Code. On the date of establishment and from time to time thereafter, the board shall conduct studies of those benefits payable under section 59-1384, Idaho Code, which are in excess of those otherwise earned in accordance with chapter 13, title 59, Idaho Code. If, for any such employer, such study indicates the value of such benefits exceeds the amount of money and property transferred in accordance with section 59-1383, Idaho Code, said amount being adjusted for interest and for any previous payments in accordance with this section and section 59-1384, Idaho Code, such excess value shall be computed as an additional contribution to be paid by such employer. In the event said amount so adjusted shall exceed said value of such benefits, the excess shall be immediately payable to such employer by the employee system.
(b) Each such employer may levy a special tax on all assessed property within its corporate limits solely for the purpose of paying all or a portion of such contributions.
[(59-1385) 1971, ch. 26, sec. 3, p. 68; am. and redesig. 1990, ch. 231, sec. 60, p. 644.]
As used in sections 59-1391 through and including 59-1398, Idaho Code, each of the terms defined shall have the meaning given in this section or in section 59-1302, Idaho Code, unless a different meaning is clearly required by the context.
(a) "Board" means the retirement board of the employee system.
(b) "Firefighter member" means a person or beneficiary who, prior to October 1, 1980, was receiving benefits or establishing the right to receive benefits from the firefighters’ retirement fund.
(c) "Firefighters’ retirement fund" means the retirement system created by and existing pursuant to chapter 14, title 72, Idaho Code.
(d) "Employee system" means the retirement system created and existing pursuant to chapter 13, title 59, Idaho Code.
(e) "Employer" means a city or fire district that employs paid firefighters who are participating in the firefighters’ retirement fund on October 1, 1980.
(f) "Paid firefighter" means any individual, male or female, excluding office secretaries on the payroll of any city or fire district in the state of Idaho who devotes his or her principal time of employment to the care, operation, maintenance or the requirements of a regularly constituted fire department of such city or fire district in the state of Idaho.
[(59-1391) 59-1351, added 1979, ch. 147, sec. 1, p. 452; am. 1980, ch. 50, sec. 39, p. 102; am. 1984, ch. 132, sec. 8, p. 318; am. and redesig. 1990, ch. 231, sec. 61, p. 645; am. 1990, ch. 249, sec. 9, p. 713.; am. 2013, ch. 187, sec. 15, p. 463; am. 2026, ch. 36, sec. 14, p. 160.]
All of the funds, assets, liabilities, duties, obligations and rights provided for by chapter 14, title 72, Idaho Code, shall be transferred to, and integrated with, the employee system on October 1, 1980. Benefits payable to firefighter members shall become the obligation of the employee system on October 1, 1980. Cash on hand in the firefighters’ retirement fund shall be deposited to the credit of the public employee retirement fund as provided in section 59-1311, Idaho Code.
[(59-1392) 1979, ch. 147, sec. 2, p. 453; am. and redesig. 1990, ch. 231, sec. 62, p. 645.]
(1) Employers shall deduct, withhold and remit contributions from the salaries of paid firefighters who were employed as paid firefighters prior to October 1, 1980, as provided by section 72-1431, Idaho Code.
(2) Employers shall make payments required by the provisions of section 72-1432, Idaho Code, for all paid firefighters employed prior to October 1, 1980.
(3) Employers shall deduct, withhold and remit contributions from the salaries of paid firefighters, whose employment begins on or after October 1, 1980, and make employer contributions for such paid firefighters, as provided in chapter 13, title 59, Idaho Code, on and after October 1, 1980.
[(59-1393) 1979, ch. 147, sec. 3, p. 453; am. 1980, ch. 50, sec. 40, p. 102; am. and redesig. 1990, ch. 231, sec. 63, p. 646.]
(1) In addition to the employee and employer contributions required by chapter 14, title 72, Idaho Code, additional contributions shall be required to fund the provisions of this section. These costs shall be borne by employers and by the state of Idaho as hereinafter provided.
(a) Fifty percent (50%) of the gross receipts by the state of the tax on fire insurance premiums, as provided by section 41-402, Idaho Code, is hereby perpetually appropriated to the public employee retirement account for the purpose of partially funding the benefit payment requirements imposed by the provisions of chapter 14, title 72, Idaho Code.
(b) The board shall conduct studies from time to time to determine the additional contributions required to fund the rights conferred by chapter 14, title 72, Idaho Code, above and beyond the initial contribution from the fire insurance premium tax required by subsection (1) (a) of this section. If such studies indicate the value of the benefits exceeds the required contributions otherwise prescribed, the board shall establish an additional contribution rate necessary to bring the amounts into balance. The cost of such additional contribution shall be borne equally by the employers through additional contributions and the state of Idaho through the fire insurance premium tax. In addition to appropriation of the fire insurance premium tax contained in subsection (1) (a) of this section, the amount of the gross receipts by the state of the tax on fire insurance premiums, as provided by section 41-402, Idaho Code, necessary to match dollar for dollar the additional contribution required of employers is hereby perpetually appropriated commencing July 1, 1980 to the public employee retirement account for the purpose of subsection (1) (b) of this section. If the matching funds herein provided equal one hundred percent (100%) of the gross receipts from the fire insurance premium tax, the employers shall contribute the balance of the monies required to meet the required contribution rate. The additional contribution rate from the employers commencing October 1, 1980 shall be ten percent (10%) of the pay period salary of each paid firefighter until next determined by the board.
(2) Nothing herein contained shall prevent the board from contracting with employers to provide a schedule of contributions which will retire any excess cost over a given period of time, not to exceed fifty (50) years. In the event that such agreements are reached, the amount of the fire insurance premium tax necessary to match additional employer contributions is continuously appropriated for that purpose.
[(59-1394) 1979, ch. 147, sec. 7, p. 454; am. 1980, ch. 50, sec. 44, p. 103; am. and redesig. 1990, ch. 231, sec. 64, p. 646; am. 1996, ch. 208, sec. 14, p. 672; am. 1996, ch. 322, sec. 57, p. 1086.; am. 2026, ch. 36, sec. 15, p. 161.]
The rights, benefits, memberships, payments, duties and obligations of paid firefighters whose employment begins on or after October 1, 1980, with respect to membership and participation in the employee system shall be governed by the provisions of chapter 13, title 59, Idaho Code.
[(59-1395) 1979, ch. 147, sec. 4, p. 453; am. 1980, ch. 50, sec. 41, p. 103; am. and redesig. 1990, ch. 231, sec. 65, p. 647.]
(1) When a firefighter member who was employed prior to October 1, 1980, terminates employment and seeks return of his or her accumulated contributions, such contributions shall be returned as provided under the provisions of section 72-1444, Idaho Code.
(2) When a paid firefighter whose employment began on or after October 1, 1980, terminates employment and seeks return of his or her accumulated contributions, such contributions shall be returned as provided by sections 59-1358 and 59-1359, Idaho Code.
[(59-1396) 1979, ch. 147, sec. 5, p. 454; am. 1980, ch. 50, sec. 42, p. 103; am. and redesig. 1990, ch. 231, sec. 66, p. 647; am. 2001, ch. 138, sec. 4, p. 499.]
The combined rights and benefits of paid firefighters who were employed prior to October 1, 1980, shall not be less than the rights and benefits they would have received from the firefighters’ retirement fund, had the fund not been integrated with the employee system.
[(59-1397) 1979, ch. 147, sec. 6, p. 454; am. 1980, ch. 50, sec. 43, p. 103; am. and redesig. 1990, ch. 231, sec. 67, p. 647.]
The provisions of the federal social security system are hereby made applicable to all paid firefighters hired for the first time on or after October 1, 1980.
[(59-1398) 1979, ch. 147, sec. 8, p. 455; am. 1980, ch. 50, sec. 45, p. 104; am. and redesig. 1990, ch. 231, sec. 68, p. 648.]
The director of the state insurance fund is hereby authorized and directed to cooperate with and furnish necessary information to the board to accomplish the purposes of this chapter.
[(59-1399) 1979, ch. 147, sec. 10, p. 456; am. and redesig. 1990, ch. 231, sec. 69, p. 648.]
This act shall be known and may be cited as the "Emergency Interim Executive and Judicial Succession Act."
[59-1401, added 1961 (Ex. Sess.), ch. 2, sec. 1, p. 12.]
Because of the existing possibility of attack upon the United States of unprecedented size and destructiveness, and in order, in the event of such an attack, to assure continuity of government through legally constituted leadership, authority and responsibility in offices of the government of the state and its political subdivisions; to provide for the effective operation of governments during an emergency; and to facilitate the early resumption of functions temporarily suspended, it is found and declared to be necessary to provide for additional officers who can exercise the powers and discharge the duties of governor; to provide for emergency interim succession to governmental offices to this state, and its political subdivisions, in the event the incumbents thereof (and their deputies, assistants or other subordinate officers authorized, pursuant to law, to exercise all of the powers and discharge the duties of such offices–hereinafter referred to as deputy) are unavailable to perform the duties and functions of such offices; and to provide for special emergency judges who can exercise the powers and discharge the duties of judicial offices in the event regular judges are unavailable.
[59-1402, added 1961 (Ex. Sess.), ch. 2, sec. 2, p. 12.]
Unless otherwise clearly required by the context, as used in this act:
(a) Unavailable means either that a vacancy in office exists and there is no deputy authorized to exercise all of the powers and discharge the duties of the office, or that the lawful incumbent of the office (including any deputy exercising the powers and discharging the duties of an office because of a vacancy) and his duly authorized deputy are absent or unable to exercise the powers and discharge the duties of the office.
(b) Emergency interim successor means a person designated pursuant to this act, in the event the officer is unavailable, to exercise the powers and discharge the duties of an office until a successor is appointed or elected and qualified as may be provided by the constitution, statutes, charters and ordinances or until the lawful incumbent is able to resume the exercise of the powers and discharge the duties of the office.
(c) Office includes all state and local offices, the powers and duties of which are defined by the constitution, statutes, charters, and ordinances, except the office of governor, and except those in the legislature and the judiciary.
(d) Attack means any attack or series of attacks by an enemy of the United States causing, or which may cause, substantial damage or injury to civilian property or persons in the United States in any manner by sabotage or by the use of bombs, missiles, shellfire, or atomic, radiological, chemical, bacteriological, or biological means or other weapons or process.
(e) Political subdivision includes counties, cities, towns, villages, townships, districts, authorities, and other public corporations and entities whether organized and existing under charter or general law.
[59-1403, added 1961 (Ex. Sess.), ch. 2, sec. 3, p. 12.]
In the event that the governor, for any of the reasons specified in the constitution, is not able to exercise the powers and discharge the duties of his office, or is unavailable, and in the event the lieutenant governor, president pro tempore of the senate, and the speaker of the house of representatives be for any of the reasons specified in the constitution not able to exercise the powers and discharge the duties of the office of governor, or be unavailable, the secretary of state and state controller shall, in the order named, if the preceding named officers be unavailable, exercise the powers and discharge the duties of the office of governor until a new governor is elected and qualified, or until a preceding named officer becomes available; Provided, however, that no emergency interim successor to the aforementioned offices may serve as governor.
[59-1404, added 1961 (Ex. Sess.), ch. 2, sec. 4, p. 12; am. 1994, ch. 180, sec. 143, p. 512.]
All state officers subject to such regulations as the governor (or other official authorized under the constitution or this act to exercise the powers and discharge the duties of the office of governor) may issue, shall, upon approval of this act, in addition to any deputy authorized pursuant to law to exercise all of the powers and discharge the duties of the office, designate by title emergency interim successors and specify their order of succession. The officer shall review and revise, as necessary designations made pursuant to this act to insure their current status. The officer will designate a sufficient number of such emergency interim successors so that there will be not less than three (3), nor more than seven (7), such deputies or emergency interim successors or any combination thereof, at any time. In the event that any state officer is unavailable following an attack, and in the event his deputy, if any, is also unavailable, the said powers of his office shall be exercised and the said duties of his office shall be discharged by his designated emergency interim successors in the order specified. Such emergency interim successors shall exercise said powers and discharge said duties only until such time as the governor under the constitution or authority other than this act (or other official authorized under the constitution or this act to exercise the powers and discharge the duties of the office of governor) may, where a vacancy exists, appoint a successor to fill the vacancy or until a successor is otherwise appointed, or elected and qualified as provided by law; or an officer or his deputy or a preceding named emergency interim successor) becomes available to exercise, or resume the exercise of, the powers and discharge the duties of his office.
[59-1405, added 1961 (Ex. Sess.), ch. 2, sec. 5, p. 12.]
With respect to local offices for which the legislative bodies of cities, towns, villages, townships, and counties may enact resolutions or ordinances relative to the manner in which vacancies will be filled or temporary appointments to office made, such legislative bodies are hereby authorized to enact resolutions or ordinances providing for emergency interim successors to offices of the aforementioned governmental units. Such resolutions and ordinances shall not be inconsistent with the provisions of the act.
[59-1406, added 1961 (Ex. Sess.), ch. 2, sec. 6, p. 12.]
The provisions of this section shall be applicable to officers of political subdivisions (including, but not limited to, cities, towns, villages, townships, and counties, as well as school, fire, power and drainage districts) not included in section 59-1406. Such officers, subject to such regulations as the executive head of the political subdivision may issue, shall upon approval of this act, designate by title (if feasible) or by named person, emergency interim successors and specify their order of succession. The officer shall review and revise, as necessary, designations made pursuant to this act to insure their current status. The officer will designate a sufficient number of persons so that there will be not less than three (3), nor more than seven (7), deputies or emergency interim successors or any combination thereof at any time. In the event that any officer of any political subdivision (or his deputy provided for pursuant to law) is unavailable, the powers of the office shall be exercised and duties shall be discharged by his designated emergency interim successors in the order specified. The emergency interim successor shall exercise the powers and discharge the duties of the office to which designated until such time as a vacancy which may exist shall be filled in accordance with the constitution or statutes or until the officer (or his deputy or a preceding emergency interim successor) again becomes available to exercise the powers and discharge the duties of his office.
[59-1407, added 1961 (Ex. Sess.), ch. 2, sec. 7, p. 12.]
In the event that any judge of any court is unavailable to exercise the powers and discharge the duties of his office, and in the event no other judge authorized to act in the event of absence, disability or vacancy or no special judge appointed in accordance with the provisions of the constitution or statutes is available to exercise the powers and discharge the duties of such office, the duties of the office shall be discharged and the powers exercised by the special emergency judges hereinafter provided for:
(a) The governor, upon approval of this act, shall designate for each member of the Supreme Court special emergency judges in the number of not less than three (3) nor more than seven (7) for each member of said court and shall specify their order of succession.
(b) The chief justice of the Supreme Court in consultation with the other members of said court, upon approval of this act, shall designate for each court of record except the Supreme Court, special emergency judges in the number of not less than three (3) nor more than seven (7) for each judge of said courts and shall specify their order of succession.
(c) The chief judge of the district court (or the presiding or senior judge of a district in consultation with the other judges of that district where there is more than one judge), upon approval of this act, shall designate not less than three (3) special emergency judges for courts not of record within that district and shall specify their order of succession. Such special emergency judges shall, in the order specified, exercise the powers and discharge the duties of such office in case of the unavailability of the regular judge or judges or persons immediately preceding them in the designation. The designating authority shall review and revise, as necessary, designations made pursuant to this act to insure their current status. Said emergency special judges shall discharge the duties and exercise the powers of such office until such time as a vacancy which may exist shall be filled in accordance with the constitution and statutes or until the regular judge or one preceding the designee in the order of succession becomes available to exercise the powers and discharge the duties of the office.
[59-1408, added 1961 (Ex. Sess.), ch. 2, sec. 8, p. 12.]
At the time of their designation, emergency interim successors and special emergency judges shall take such oath as may be required for them to exercise the powers and discharge the duties of the office to which they may succeed. Notwithstanding any other provision of law, no person, as a prerequisite to the exercise of the powers of discharge of the duties of an office to which he succeeds, shall be required to comply with any other provision of law relative to taking office.
[59-1409, added 1961 (Ex. Sess.), ch. 2, sec. 9, p. 12.]
Officials authorized to act as governor pursuant to this act, emergency interim successors and special emergency judges are employed to exercise the powers and discharge the duties of an office as herein authorized only after an attack upon the United States, as defined herein, has occurred. The legislature, by concurrent resolution, may at any time terminate the authority of said emergency interim successors and special emergency judges to exercise the powers and discharge the duties of office as herein provided.
[59-1410, added 1961 (Ex. Sess.), ch. 2, sec. 10, p. 12.]
Until such time as the persons designated as emergency interim successors or special emergency judges are authorized to exercise the powers and discharge the duties of an office in accordance with this act, including section 59-1410 hereof, said persons shall serve in their designated capacities at the pleasure of the designating authority and may be removed or replaced by said designating authority at any time, with or without cause.
[59-1411, added 1961 (Ex. Sess.), ch. 2, sec. 11, p. 12.]
Any dispute concerning a question of fact arising under this act with respect to an office in the executive branch of the state government (except a dispute of fact relative to the office of governor) shall be adjudicated by the governor (or other official authorized under the constitution or this act to exercise the powers and discharge the duties of the office of governor) and his decision shall be final.
[59-1412, added 1961 (Ex. Sess.), ch. 2, sec. 12, p. 12.]
The provisions of this chapter shall be applicable to those nonclassified officers and employees in the several executive agencies of state government as defined in chapter 53, title 67, Idaho Code, to the officers and employees of any executive department when designated in this chapter and, where specifically indicated, to the officers and employees of the legislative department.
[59-1601, added 1977, ch. 307, sec. 16, p. 873; am. 1986, ch. 133, sec. 9, p. 354.]
Notwithstanding any other provision wherever federal merit system standards are applicable to any nonclassified position, officer or employee, financed in whole or in part by federal funds, rules and regulations shall be established by the board of examiners for executive agencies, or by the legislative council for legislative agencies, to the extent necessary to apply such standards to personnel administration in such grant-in-aid programs.
[59-1602, added 1977, ch. 307, sec. 16, p. 873.]
(1) To the extent possible, each nonclassified position in the executive department will be paid a salary or wage comparable to classified positions with similar duties, responsibilities, training, experience and other qualifications in consultation with the division of human resources. Temporary employees and agricultural inspectors referred to in subsections (m) and (o) of section 67-5303, Idaho Code, shall not be entitled to sick leave accruals provided in section 59-1605, Idaho Code, vacation leave provided in section 59-1606, Idaho Code, or holiday pay defined in subsection (15) of section 67-5302, Idaho Code, unless contributions are being made to the public employee retirement system in accordance with chapter 13, title 59, Idaho Code, and rules promulgated by the retirement board. Vacation and sick leave accruals, but not holiday pay, shall be awarded retroactively, if necessary, to the date such employees become eligible for retirement system membership.
(2) To the extent possible, nonclassified state employees in the executive department reporting to the governor or a board or commission appointed by the governor shall conform with chapter 53, title 67, Idaho Code, defining the state personnel system, in sections where nonclassified state employee personnel standards are expressly defined.
(3) To the extent possible, each nonclassified position in the legislative department will be paid a salary or wage comparable to classified positions with similar duties, responsibilities, training, experience and other qualifications.
(4) The supreme court shall determine the schedules of salary and compensation for all officers and employees of the judicial department that are not otherwise fixed by law. To the extent possible, the supreme court shall adopt schedules compatible with the state’s accounting system. The judicial department may also maintain personnel records and files under such system as is ordered by the supreme court.
(5) The state board of education shall determine the schedules of salary and compensation, and prescribe policies for overtime and compensatory time off from duty, for all officers, teaching staff, and employees of the state board of education as provided by law. To the extent possible, the state board of education shall adopt schedules and policies compatible with the state’s accounting system. The state board of education may also maintain personnel records and files under a system of its own, if approved by the state controller.
(6) Members of the legislature, the lieutenant governor, other officers whose salaries are fixed by law, and members of part-time boards, commissions and committees shall be paid according to law.
(7) Any schedule of salary and compensation must be approved by the appointing authority and be communicated to the state controller in writing at least thirty (30) days in advance of the effective date of the schedule.
(8) In addition to salary increases provided by any compensation schedule adopted pursuant to subsection (7) of this section, nonclassified officers and employees, except those who are elected officials or whose salaries are fixed by law, may be granted an award not to exceed two thousand dollars ($2,000) in any given fiscal year based on an affirmative certification of meritorious service. Exceptions to the two-thousand-dollar ($2,000) limit provided in this section may be granted under extraordinary circumstances if approved in advance by the state board of examiners. Appointing authorities shall submit a report to the division of financial management and the legislative services office by October 1 on all awards granted in the preceding fiscal year.
(9) In addition to salary increases provided by any compensation schedule, nonclassified officers and employees, except those who are elected officials or whose salaries are fixed by law, may be granted an award not to exceed two thousand dollars ($2,000) in any given fiscal year based on suggestions or recommendations made by the employee that resulted in taxpayer savings as a result of cost savings or greater efficiencies to the department, office or institution or to the state of Idaho in excess of the amount of the award. Exceptions to the two-thousand-dollar ($2,000) limit provided in this subsection may be granted in extraordinary circumstances if approved in advance by the state board of examiners. The appointing authority shall as near as practicable utilize the criteria in conformance with rules promulgated by the division of human resources pursuant to section 67-5309D, Idaho Code. Appointing authorities shall submit a report to the division of financial management and the legislative services office by October 1 on all employee suggestion awards granted in the preceding fiscal year. Such report shall include any changes made as a direct result of an employee’s suggestion and savings resulting therefrom.
(10) Each appointing authority, including the elective offices in the executive department, the legislative department, the judicial department, and the state board of education and the board of regents, shall comply with all reporting requirements necessary to produce the list of employee positions prescribed by section 67-3519, Idaho Code.
(11) The adjutant general, with the approval of the governor, shall prescribe personnel policies for all officers and employees of the national guard that are not otherwise fixed by law. Such policies will include an employee grievance procedure with appeal to the adjutant general. The adjutant general shall determine schedules of salary and compensation that are, to the extent possible, comparable to the schedules used for federal civil service employees of the national guard and those employees serving in military status. Schedules adopted shall be compatible with the state’s accounting system to the extent possible.
(12) In addition to salary increases provided by any compensation schedule, nonclassified officers and employees, except those who are elected officials or whose salaries are fixed by law, may be granted award pay for recruitment or retention purposes. Retention bonuses require affirmative certification of meritorious service after completion of at least six (6) months of service prior to issuance. Department directors and the administrator of the division of human resources are authorized to seek legal remedies available, including deductions from an employee’s accrued vacation funds, from an employee who resigns during the designated period of time after receipt of a recruitment or retention bonus. Appointing authorities shall submit a report to the division of financial management and the legislative services office by October 1 on all such awards granted in the preceding fiscal year.
(13) In addition to salary increases provided by any compensation schedule, nonclassified officers and employees, except those who are elected officials or whose salaries are fixed by law, may be granted other pay as provided in this subsection. Appointing authorities shall submit a report to the division of financial management and the legislative services office by October 1 on all such awards granted in the preceding fiscal year, including:
(a) Shift differential pay up to twenty-five percent (25%) of hourly rates depending on local market rates in order to attract and retain qualified staff;
(b) Geographic differential pay in areas of the state where recruitment and retention are difficult due to economic conditions and cost of living; and
(c) Wildland firefighter differential pay up to twenty-five percent (25%) of hourly rates for wildland firefighting personnel who hold current incident qualification cards while working on the fireline of a fire incident not deemed controlled or at a fire incident helibase servicing active flights.
(14) When necessary to obtain or retain qualified personnel and when a distribution has been approved for classified employees pursuant to section 67-5309D, Idaho Code, each appointing authority, including the elective offices in the executive branch, the legislative branch, the judicial branch, and the state board of education and the board of regents of the university of Idaho, may grant nonclassified employees nonmerit pay in the same proportion as received by classified employees in that department or institution. Appointing authorities shall submit a report to the division of financial management and the legislative services office by October 1 on all such awards granted in the preceding fiscal year.
(15) Each appointing authority shall, as nearly as practicable, utilize the criteria for reimbursement of moving expenses in conformance with section 67-5337, Idaho Code, and rules promulgated by the division of human resources pursuant thereto. Appointing authorities shall submit a report to the division of financial management and the legislative services office by October 1 on all moving reimbursements granted in the preceding fiscal year.
(16) Specific pay codes shall be established and maintained in the state controller’s office to ensure accurate reporting and monitoring of all pay actions authorized in this section.
[59-1603, added 1977, ch. 307, sec. 16, p. 873; am. 1983, ch. 5, sec. 2, p. 21; am. 1987, ch. 228, sec. 1, p. 484; am. 1993, ch. 318, sec. 1, p. 1174; am. 1994, ch. 180, sec. 144, p. 513; am. 1994, ch. 272, sec. 6, p. 847; am. 1999, ch. 370, sec. 26, p. 1013; am. 2003, ch. 168, sec. 2, p. 477; am. 2006, ch. 380, sec. 3, p. 1176.; am. 2018, ch. 117, sec. 1, p. 247; am. 2022, ch. 112, sec. 1, p. 398; am. 2022, ch. 202, sec. 1, p. 658; am. 2023, ch. 53, sec. 3, p. 203.]
(1) For the purposes of payroll, vacation or annual leave, sick leave and other applicable purposes, credited state service shall be earned by:
(a) The elective officers of the executive department, except the lieutenant governor;
(b) Nonclassified officers and employees of any department, commission, division, agency or board of the executive department, except for part-time members of boards, commissions and committees;
(c) Officers and employees of the legislative department, except members of the house of representatives and the senate.
(2) Eligible nonclassified officers and employees shall accrue credited state service at the same rate and under the same conditions as is provided in section 67-5332, Idaho Code, for classified officers and employees.
(3) Members of the legislature, the lieutenant governor, and members of part-time boards, commissions and committees, shall not be eligible for annual leave or sick leave.
(4) Credited state service for those officers and employees identified by section 67-5303(j), Idaho Code, shall be as determined by the state board of education, except no such officer or employee shall be credited with more than two thousand eighty (2,080) hours during any twelve (12) month period.
Any policy and procedures determined by the state board of education must be communicated to the state controller in writing at least one hundred eighty (180) days in advance of the effective date of the policy and procedures.
(5) Service for retirement purposes shall be as provided in chapter 13, title 59, Idaho Code, or in chapter 20, title 1, Idaho Code.
[59-1604, added 1977, ch. 307, sec. 16, p. 874; am. 1989, ch. 312, sec. 1, p. 808; am. 1994, ch. 180, sec. 145, p. 514; am. 1994, ch. 272, sec. 7, p. 848; am. 1996, ch. 79, sec. 5, p. 260; am. 2000, ch. 121, sec. 5, p. 268; am. 2016, ch. 47, sec. 39, p. 124.]
(1) Eligible nonclassified officers and employees shall accrue sick leave at the same rate and under the same conditions as is provided in section 67-5333, Idaho Code, for classified officers and employees.
(2) Sick leave shall be taken by nonclassified officers and employees in as nearly the same manner as possible as is provided in section 67-5333, Idaho Code, for classified officers and employees.
(3) The supreme court shall determine the sick leave policies for all officers and employees of the judicial department. To the extent possible, the supreme court shall adopt policies which are compatible with the state’s accounting system. Any policy and procedures determined by the supreme court must be communicated to the state controller in writing at least one hundred eighty (180) days in advance of the effective date of the policy and procedures.
(4) The state board of education shall determine the sick leave policies for all officers and employees of the state board of education who are not subject to the provisions of chapter 53, title 67, Idaho Code. To the extent possible, the state board of education shall adopt policies which are compatible with the state’s accounting system.
Any policy and procedures determined by the state board of education must be communicated to the state controller in writing at least one hundred eighty (180) days in advance of the effective date of the policy and procedures.
(5) The state board of examiners shall adopt comparative tables and charts to compute sick leave on daily, weekly, bi-weekly, calendar month and annual periods.
(6) For those eligible nonclassified officers and employees previously employed by a county office of public defender or joint office of public defender and hired by the office of the state public defender prior to January 1, 2025:
(a) Credited state service, for the purposes of section 67-5333, Idaho Code, shall include all credited service earned for purposes of the public employee retirement system established pursuant to chapter 13, title 59, Idaho Code; and
(b) At the discretion of the officer or employee, up to forty (40) hours of unused sick leave shall be secured for, and credited to, the officer or employee by the office of the public defender to be utilized as sick leave. The officer or employee’s prior employing county shall bequest and deposit funds corresponding to the secured and credited sick leave hours in the state public defense fund established by section 57-827, Idaho Code.
[59-1605, added 1977, ch. 307, sec. 16, p. 875; am. 1994, ch. 180, sec. 146, p. 515; am. 2024, ch. 217, sec. 1, p. 771.]
(1) Eligible nonclassified officers and employees in the executive department and in the legislative department shall accrue vacation leave and take vacation leave at the same rate and under the same conditions as is provided in section 67-5334, Idaho Code, for classified officers and employees.
(a) The state board of examiners shall adopt comparative tables and charts to compute vacation time on daily, weekly, bi-weekly, calendar month and annual periods.
(2) Eligible nonclassified officers and employees in the judicial department shall accrue vacation leave as determined by order of the supreme court.
Leave policies established by the supreme court must be communicated to the state controller in writing at least one hundred eighty (180) days in advance of the effective date of the policies.
(3) The state board of education shall determine the vacation leave policies for all officers and employees of the state board of education who are not subject to the provisions of chapter 53, title 67, Idaho Code. To the extent possible, the state board of education shall adopt policies which are compatible with the state’s accounting system.
Any policy and procedures determined by the state board of education must be communicated to the state controller in writing at least one hundred eighty (180) days in advance of the effective date of the policy and procedures. [(]
[59-1606, added 1977, ch. 307, sec. 16, p. 876; am. 1994, ch. 180, sec. 147, p. 515; am. 2006, ch. 380, sec. 4, p. 1178; am. 2024, ch. 160, sec. 1, p. 614; am. 2026, ch. 43, sec. 2, p. 177.]
(1) It is the policy of the legislature of the state of Idaho that all classified and nonclassified officers and employees of the executive branch of state government shall be treated substantially similar with reference to hours of employment, holidays and vacation leave, except as provided in this chapter. For wage, hour and working conditions, the supreme court and the legislative council shall prescribe rules for employees of the judicial branch and the legislative branch, respectively. The policy of this state shall not restrict the extension of regular work hour schedules on an overtime basis, which shall be the same for classified and nonclassified employees, in those activities and duties where such extension is necessary and authorized by the appointing authority.
(2) The appointing authority of any department shall determine the necessity for overtime work and shall provide for cash compensation or compensatory time off for such overtime work for eligible classified and nonclassified officers and employees.
(3) Classified and nonclassified officers and employees who fall within one (1) or more of the following categories are ineligible for cash compensation or compensatory time for overtime work:
(a) Elected officials; or
(b) Those included in the definition of section 67-5303(j), Idaho Code.
(4) Classified and nonclassified employees who are designated as executive, as provided in section 67-5302, Idaho Code, and who are not included in the definition of subsection (3) of this section, shall be ineligible for compensatory time or cash compensation for overtime work. Such salaried employees shall report absences in excess of one-half (1/2) day. Employees who become executives within their current agency as set forth in section 67-5302(12), Idaho Code, shall have twelve (12) months from the date of this act or of appointment, whichever is later, to use any compensatory time balance. After twelve (12) months, any remaining compensatory time will be forfeited. Compensatory time is not transferable and shall be forfeited at the time of transfer to another appointing authority or upon separation from state service.
(5) Classified and nonclassified officers and employees who are designated as administrative or professional as provided in the federal fair labor standards act, or who are designated as exempt under any other complete exemption in federal law, and who are not included in the definition of subsection (3) of this section, shall be ineligible for cash compensation for overtime work unless cash payment is authorized by the state board of examiners for overtime accumulated during unusual or emergency situations, but such classified and nonclassified officers and employees shall be allowed compensatory time off from duty for overtime work. Such compensatory time shall be earned and allowed on hour-for-hour basis, shall not be transferable, and shall be forfeited at the time of transfer to another appointing authority or upon separation from state service. Compensatory time may be accrued and accumulated up to a maximum of two hundred forty (240) hours. Compensatory time balances in excess of two hundred forty (240) hours will not continue to accrue until the balance is below the maximum.
(6) Classified and nonclassified officers and employees who are not designated as executive, administrative or professional as provided in this section, and who are not included in the definition of subsection (3) of this section or who are not designated as exempt under any other complete exemption in federal law, shall be eligible for cash compensation or compensatory time off from duty for overtime work, subject to the restrictions of applicable federal law. Compensatory time off may be provided in lieu of cash compensation at the discretion of the appointing authority after consultation, in advance, with the employee. Compensatory time off shall be paid at the rate of one and one-half (1 1/2) hours for each overtime hour worked. Compensatory time off that has been earned during any one-half (1/2) fiscal year but not taken by the end of the succeeding one-half (1/2) fiscal year shall be paid in cash on the first payroll following the close of such succeeding one-half (1/2) fiscal year. Compensatory time not taken at the time of transfer to another appointing authority or upon separation from state service shall be liquidated at the time of such transfer or separation by payment in cash.
(7) Notwithstanding the provisions of this section, employees may be paid for overtime work during a disaster or emergency with the approval of the board of examiners.
[59-1607, added 1977, ch. 307, sec. 16, p. 877; am. 1983, ch. 87, sec. 1, p. 182; am. 1986, ch. 133, sec. 10, p. 354; am. 1990, ch. 368, sec. 1, p. 1005; am. 1996, ch. 120, sec. 1, p. 434; am. 2004, ch. 299, sec. 1, p. 834; am. 2006, ch. 380, sec. 5, p. 1179; am. 2008, ch. 196, sec. 1, p. 617; am. 2023, ch. 7, sec. 10, p. 26; am. 2026, ch. 43, sec. 3, p. 178.]
(1) A full-time nonclassified officer or full-time nonclassified employee shall be granted a leave of absence for the time specified for the following purposes:
(a) Five (5) workdays to serve as a bone marrow donor if the officer or employee provides the appointing authority written verification that the employee is to serve as a bone marrow donor; and
(b) Thirty (30) workdays to serve as a human organ donor if the officer or employee provides the appointing authority written verification that the employee is to serve as a human organ donor.
(2) An officer or employee who is granted a leave of absence pursuant to the provisions of this section shall receive his compensation without interruption during the leave of absence. For purposes of determining longevity, performance, pay advancement and performance awards and for receipt of any benefit that may be affected by a leave of absence, the service of the officer or employee shall be considered uninterrupted by the leave of absence.
(3) The appointing authority shall not penalize an officer or employee for requesting or obtaining a leave of absence pursuant to the provisions of this section.
(4) The leave authorized by this section may be requested by the officer or employee only if the officer or employee is the person who is serving as the donor.
(5) Full-time nonclassified officers and employees shall be notified of the leave offered pursuant to this section each April in an electronic message distributed by the state controller’s office.
[59-1608, added 2006, ch. 257, sec. 2, p. 795; am. 2018, ch. 98, sec. 1, p. 207.]
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