What is the state minimum wage? 

  • $7.25/hour (equals federal minimum wage)

What do I need to know about state withholding tax?

  • All wages, tips, and other compensation that employees earned or were paid for services performed in Idaho are subject to Idaho income tax withholding.
  • Idaho taxes all your income, including income from sources outside Idaho. You might be entitled to a credit for taxes paid to another state if some or all the income taxed by Idaho is also taxed by another state.
  • New employers are required to register for a withholding account.  Click here to register.

What forms do employees need to set up state withholding?

  • ID W-4 – Employee’s withholding allowance certificate
  • Form ID-MS1Employee’s Idaho Military Spouse Withholding Exemption Certificate

What do I need to know about unemployment tax?

  • 2024 Taxable Wage Base – $53,300
  • 2024 New Employer UI Rate – 1.231% (including the workforce rate of 0.03%)
  • Unemployment Insurance Tax Information
  • With few exceptions, new employers are required to register for an unemployment tax account.  Click here to register.

How do I report new hires to the state?

How do I submit Child Support payments?

Additional Resources:

Idaho Tax Commission Idaho Department of Labor
Idaho Forms and Guides Idaho State Laws

Get A Quote For Idaho Payroll Services

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