S.1221

Revises the definition of who is not considered an employee under Idaho's public employee retirement system.

Amends existing law to revise the definition of who is not considered an employee under Idaho's public employee retirement system (PERSI). Specifically, it excludes from the definition of employee those who render service as independent business, trade, or profession, those serving on a board, and those not under contract with a school district or charter school who work as substitute teachers or assistants. The changes are effective July 1, 2026.