Idaho Payroll

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 Income Tax Withholding

Idaho requires employers to withhold state income tax from employee's 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	Pay Deduction For Voting Time Leave
No	No

Idaho does not have a voting time leave law.

Idaho Compensation

Employees covered by Idaho's minimum wage law must be paid $5.15 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

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 can apply tips for up to 35 percent of the minimum wage for employees regularly receiving more than $30 per month in tips. Shared or pooled tips cannot be applied to the minimum wage.

Idaho Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
30,200	1.302	None	Calendar Year 2007

Helpful Links for Idaho Payroll

Idaho State Tax Commission
P.O. Box 36
Boise, Idaho 83722
(208) 334-7660

Idaho Department of Commerce and Labor
317 W. Main Street
Boise, Idaho 83735
(208) 332-3570

Idaho Laws

Idaho Regulations

Tax Forms and Publications