Idaho Code § 59-1393: Contributions.

(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.