ID H0447

Establishes the Idaho Paid Family Leave Act providing three months of maternity leave, twelve months of parental leave (shareable between two parents), and three to six months of caregiving leave for seriously ill or injured family members or end-of-life care.

Requires paid family leave benefits at a rate of up to two-thirds of an employee's regular pay, with maximum weekly benefit amounts determined by the Idaho Department of Labor.

Prohibits employers from terminating, demoting, or taking adverse employment action against employees using paid family leave, with penalties up to twenty percent of employer payroll.

Establishes a Paid Family Leave Fund administered by the Department of Labor, funded by a quarterly two percent payroll tax on employers (with up to half deductible from employee pay), legislative appropriations, and interest earnings.

Takes effect July 1, 2022 as an emergency measure.