IC-52 form (Idaho): the workers' comp owner exemption
Election of Coverage. Who can file it, where to get it, how to file, the fee, when it takes effect, and how often it renews — from Idaho Industrial Commission / workers’ compensation carrier.
IC-52 filing snapshot
FormIC-52 — Election of Coverage
Issuing bodyIdaho Industrial Commission / workers’ compensation carrier
Filing methodWritten declaration through the insurance company and employer; carriers report the election or revocation using IC-52 or substantially similar format.
FeeNo separate filing fee verified
Common mistakeIC-52 elects coverage for otherwise exempt owners and other exempt categories. Idaho does not recognize a general owner waiver allowing required employee coverage to be avoided.
When it takes effectEffective date stated in the election/coverage filing and policy record.
RenewalContinues according to the election/policy until revoked using IC-52 or equivalent carrier reporting.
Watch out forIC-52 elects coverage for otherwise exempt owners; it is not an exemption waiver. IC-53 is a separate family-member form.
Get the IC-52 from Idaho Industrial Commission / workers’ compensation carrier
Which Idaho owners can use the IC-52
Sole proprietorThe owner of a sole proprietorship is statutorily exempt from mandatory personal coverage but may elect coverage. Certain family-member employees may also be exempt under specific household/family rules, which are separate from the owner's own status.
LLC memberWorking members of an LLC are listed among the employments exempt from mandatory coverage. A member may elect personal coverage through the written election process, while any non-exempt employees must still be insured.
PartnerWorking partners are statutorily exempt from mandatory personal coverage but may elect coverage. The exemption is personal and does not create a blanket waiver for employees of the partnership.
Corporate officerA corporate officer who owns at least 10% of the stock and is also a director, if the corporation has directors, is listed among the exempt employments. Other officers should not be assumed exempt merely because they hold an officer title.
Employee threshold: An Idaho employer with one or more full-time, part-time, seasonal, or occasional employees must maintain workers' compensation insurance before the first employee is hired, unless the employment is specifically exempt. In construction: The cited Idaho materials do not publish a separate construction head-count trigger. The general one-employee rule applies, and Idaho expressly says there is no general waiver that lets an employer avoid required coverage.
Read the full context in the Idaho workers' comp exemption guide, or run the eligibility screener to check your entity type first.
IC-52 form (Idaho): frequently asked questions
- Where do I get the IC-52 form in Idaho?
- The IC-52 (Election of Coverage) is issued by Idaho Industrial Commission / workers’ compensation carrier. Written declaration through the insurance company and employer; carriers report the election or revocation using IC-52 or substantially similar format. Use the official link on this page rather than a third-party copy, which may be out of date.
- Is there a fee to file the IC-52 in Idaho?
- No separate filing fee has been verified for this form.
- How often does the IC-52 exemption renew in Idaho?
- Continues according to the election/policy until revoked using IC-52 or equivalent carrier reporting. Watch out: IC-52 elects coverage for otherwise exempt owners; it is not an exemption waiver. IC-53 is a separate family-member form.
Where this comes from
The IC-52 entry is anchored to Idaho Industrial Commission / workers’ compensation carrier — the state agency that issues and processes the form — not a generalized summary. Source-checked 2026-09-02.