The unemployment insurance (UI) program is a federal-state partnership based on federal law but administered by state employees under state law. While there are broad requirements under federal law regarding UI benefits and financing, the specifics are set out under each state’s laws. In Idaho, Employment Security Law and administrative rule outline how the program is operated within the federal guidelines.

The underlying framework of the UI system is contained in the Social Security Act. UI is financed by federal taxes under the Federal Unemployment Tax Act and by state payroll taxes under Employment Security Law.

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