Industrial Special Indemnity Fund

The Industrial Special Indemnity Fund (ISIF), commonly referred to as the Second Injury Fund, was adopted in 1927 by Idaho’s state legislature as part of the state’s workers’ compensation system. The Fund’s purpose is to encourage employers to hire impaired workers by offering the employer relief from total and permanent disability liability if the impaired worker is subsequently injured and becomes totally and permanently disabled.

Refer to this page for a historical overview of the Industrial Special Indemnity Fund.

Claim Submission

Claimants, self-insured companies, sureties, and the State Insurance Fund may access the ISIF for potential liability relief by submitting a claim under a “60 day” rule, as defined in §72-334. Within 60 days of a claim submission, the Fund undertakes an in-house review of the claim for liability and, if appropriate, engages in settlement or denies liability. The 60-day period allows the ISIF to judicially settle the claim on a more informal basis and avoid or limit litigation costs.

Use this form to notify the Fund that you intend to file a formal complaint against the Fund.

Reports

ISIF generates annual reports for both the calendar year and the fiscal year, providing information about adjudication, benefits administration, litigation costs, revenue, and expenditure information.

Fiscal Year Reports

• FY 2025
• FY 2024
• FY 2023
• FY 2022

Calendar Year Reports

• CY 2024
• CY 2023
• CY 2022

Related Information

Refer to Idaho Code Title 72, Chapters 1-12 for the legal framework establishing Idaho’s workers’ compensation system.

Refer to the Idaho Industrial Commission for additional information regarding Idaho’s workers’ compensation system.