Withholding
Withholding requirements
Supplemental rate
For a supplemental rate, withhold at 5.8% or add to regular wages for the most recent payroll period, compute tax on the total, and subtract tax withheld from regular wages.
State Unemployment Insurance (SUI)
Wage base
$53,300
Contribuitions
Rates range from 0.207% to 5.4%
New employers use 1.00%.
More information
Workforce development is in effect in addition to SUTA rate. These rates vary.
Labor
Minimum wage
$7.25; For tipped employees, it is $3.35.
Termination Pay
Employers must pay employees who quit or are fired either the next regular payday, within 10 days, or within 48 hours of receiving a written request from an employee, whichever comes first.
More information
New Hire Filing
Reporting deadline
Employers must report hiring, rehiring, and employees returning to work within 20 days
Reporting online
Reporting by mail
Idaho Department of Labor
New Hire Reporting
317 W. Main Street
Boise, ID 83735-0610
New hire reporting form
Child Support
Online payments
More information
Idaho Child Support Receipting Services
P.O. Box 70008
Boise, Idaho 83707-0108
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
12/19/2023
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
Questions?
We're here to help. Contact us for any help you might need.