Idaho Payroll Tax And Labor Laws

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Idaho payroll taxes is a state that accepts “joint applications.” ONLY ONE APPLICATION FOR TWO IDENTIFICATION NUMBERS (one for SIT and one for SUI).

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

Idaho Wage and Hour Laws

Idaho’s minimum wage legislation requires that employees be paid $7.25 per hour.

Except for the following personnel, who are not covered:

• personnel with executive, administrative, or professional responsibilities;
• external salespeople;
• workers in the agriculture and harvesting industries; and
• Employees who work mostly in livestock production on the range.

Idaho Payroll for Employers

Employers subject to Idaho’s wage payment statute are required to pay wages at least once a month and no more than 15 days after the end of a pay period.

Employers must pay at least $3.35 per hour to tipped employees. If the sum of tips and wages paid does not match the minimum wage, employers must make up the difference. Tips that are shared or pooled cannot be deducted from 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 state payroll taxes are required for Employers to withhold state income tax from employees’ paychecks and return the withheld amounts to the Division of Revenue.

Every employer who pays federally withheld wages must withhold Idaho income tax from taxable payments made to covered employees in Idaho, regardless of 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