Idaho Payroll Information

Idaho 2024 Minimum Wage:

• $7.25 per hour
• Tipped employee – $3.35 per hour
• A training minimum wage of $4.25 per hour can be paid to employees under 20 years old for the first 90 calendar days of employment.

Idaho Overtime Rules:

• Follows federal FLSA – 1.5 x’s the regular rate of pay for all hours worked over 40 in a workweek

Idaho Paystub Requirements:

• An employer shall furnish each employee with a statement of deductions made from the employee’s wages for each pay period such deductions are made.

How often do you have to pay employees in Idaho?

• Monthly

When is an employee’s final check due in Idaho?

• Voluntary resignation – wages are due on the next regularly scheduled payday or within 10 days of the separation, whichever is sooner (weekends and holidays excluded).  If employee requests, payment must be made within 48 hours.
• Involuntary termination – wages are due on the next regularly scheduled payday or within 10 days of the separation, whichever is sooner (weekends and holidays excluded).  If employee requests, payment must be made within 48 hours.

Idaho Withholding Tax Registration

• Register online with the Idaho State Tax Commission

Wages Subject to Idaho Withholding

• Wages earned within the state of Idaho are subject to Idaho withholding

Idaho Employee’s Withholding Exemption Certificate

• Form ID W-4
  

Reciprocity

• None

Idaho Withholding Tax Due Dates

• Monthly due on 20th of the following month if withhold $750.01 – $25,000 per month or if you have only one monthly pay period
• Semimonthly due on the 20th for 1-15 and on the 5th of the following month for 16 – EOM if you withhold $300,000+ in a year or $25,000 per month
• Quarterly due the last day of the month following quarter-end if you withhold $750 or less each quarter
• Annual due the last day of January if you withhold less than $750 annually

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Idaho Unemployment Tax Registration

• Register online with the Idaho Department of Labor

Idaho Unemployment Tax Employer Liabilities

• New employer rate: 1.231%
• 2024 Wage Base: $53,500

Idaho Unemployment Tax Due Dates

• Return and payment are due quarterly on the last day of the month following the end of the reporting period

Idaho New Hire Reporting

• Report online using the Idaho New Hire Directory
• Idaho Department of Labor
  New Hire Reporting
  317 W Main St
  Boise ID 83735
• Fax: (208) 332-7411
• Email: [email protected]

Idaho Child Support

• Remit payment online using the Idaho Department of Health and Welfare website
• Idaho Child Support Program
  PTC Bldg 2nd floor
  PO Box 83720
  Boise, ID 83720
• Email: [email protected]
• Fax: (208) 334 – 0666

Additional Idaho Business Resources

• • Idaho Department of Labor
  • Idaho Department of Labor – Help with Unemployment Tax
  • Idaho Child Support – Employer Resources
  • Idaho Child Support – Services for Employers