Three agencies provide criteria on the difference between an employee and an independent contractor:
Idaho Industrial Commission
For information on the difference between an employee and an independent contractor, see Employee vs Independent Contractor. If you classify a worker incorrectly, you may incur a fine and/or penalty.
Workers Compensation Insurance: Employers having one or more full-time, part-time, seasonal or occasional employees must provide workers compensation insurance unless specifically exempt under Idaho law.
Idaho Department of Labor
Idaho Labor Laws: Be certain you understand opens in a new windowIdaho labor laws pertaining to employees and independent contractors.
Internal Revenue Service
For information on Independent Contractors vs Employees and the tax reporting differences, see the opens in a new windowSmall Business and Self-employed section of the IRS website.