Section 09.01.30.460 - PROFESSIONAL ATHLETES BETWEEN SEASONSRef. Sec. 72-1366(18), Idaho Code.
01.Base Period Wages. No base period wages are used to establish a claim when substantially all services performed during the base period consist of participation in sports, athletic events, training, or preparing to so participate, for any week which commences during the period between two (2) successive sport seasons (or similar periods) if the individual performed such services in the first season (or similar period) and there is a reasonable assurance that the individual will perform such services in the later of such seasons (or similar periods).02.Reasonable Assurance. Reasonable assurance requires the following: a. The claimant has a contract, either written or oral;b. The claimant offered to work and the employer expressed an interest in hiring the player for the next season (or similar period); orc. The claimant expresses a readiness and willingness or intent to participate in the sport the following season. Reasonable assurance exists if the claimant asserts he or she intends to pursue employment as a professional athlete the next season despite not having a specific employer to return to or a formal offer of employment.03.Substantially All Services. An individual is deemed to have performed "substantially all services" in sports, athletic events, training, or preparing to so participate if ninety percent (90%) or more of the base period wages were based on such services.Idaho Admin. Code r. 09.01.30.460