Idaho Payroll Services

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Idaho Payroll Tax and Labor Laws

Get your Idaho State Tax ID Number

Click Here to Obtain State Tax and Unemployment Tax ID

Note: Idaho is a "Joint Application" State. One application for TWO ID numbers (one for SIT and one for SUI).

Did you know that Idaho employers that pay wages subject to federal withholding must withhold income tax from payments earned in Idaho, regardless of where the payment is made?

Idaho Wage and Hour Laws

Employees covered by Idaho's minimum wage law must be paid $7.25 an hour.

All employees are covered except for:

  • certain executive, administrative or professional employees;
  • outside salespersons;
  • certain agricultural and harvest laborers; and
  • employees principally engaged in the range production of livestock.

Idaho Payroll for Employers

Employers covered by Idaho's wage payment law must pay wages at least once in a calendar month and not more than 15 days following the close of a pay period.

Employers must pay tipped employees at least $3.35 an hour. Employers must make up the difference if tips plus wages paid do not at least equal the minimum wage. Shared or pooled tips cannot be applied to the minimum wage.

Idaho Unemployment:

Taxable Wage Base ($000s):                        43,000

New Employer Rate (% Taxable Wages)    1.00**

Employee Tax Rate (% Taxable Wages)     None

Idaho Income Tax Withholding

Idaho requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Division of Revenue.

Every employer paying wages subject to federal withholding must withhold Idaho income tax from taxable payments earned in Idaho by covered employees, no matter where the payment is made.

Idaho Benefits

Idaho Voting Rights:

Employer Right to Schedule Voting Hours         No

Pay Deduction for Voting Time Leave                 No

Idaho State Tax Resources

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.
**Rates include surcharges. 
Information accurate as of December 2020