The Idaho subcontractor agreement is a legal accord between a contractor and subcontractor. The subcontractor, also known as a 1099-employee, is to provide a product or service in order to assist in completing a larger assignment. Once completed, the contractor will issue the agreed-upon payment to the subcontractor.

Laws § 72-102(13)(a)

State Definition (§ 72-102(13)(a)) – any person who renders service for a specified recompense for a specified result, under the right to control or actual control of his principal as to the result of his work only and not as to the means by which such result is accomplished. For the purposes of worker’s compensation law, a custom farmer is considered to be an independent contractor.