Idaho Payroll Tax And Labor Laws

Get your Idaho State Tax ID Numbers 

Click HERE to obtain State Tax ID and State Unemployment Tax ID  

Idaho Wage and Hour Laws 

Minimum Wage 

Idaho’s minimum wage is currently $7.25 per hour.   

For more information on Idaho’s minimum wage law, please click HERE. 

Overtime 

There is no state-mandated overtime law in Idaho for private employers. Covered employers in Idaho should follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).  

Pay Frequency 

Idaho’s pay frequency statute requires employers to pay employees at least once per month on regular paydays, designated in advance, with paydays no more than 15 days after the end of the pay period.  

For more information on Idaho’s pay frequency law, please click HERE.  

Idaho Unemployment 

Taxable Wage Base ($000s):                         $53,500

New Employer Rate (% Taxable Wages):      1.231% (Rate includes surcharges) 

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 State Resources 

Idaho State Tax Commission  

Idaho Department of Labor  

Idaho SUI Rate  

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.  

Revised 1/1/2024