Withholding Requirements:

• Register as employer by filing Form IBR-1 (Business Registration Form):
• Withholding Allowance Certificate - Federal W-4
• Withholding Method = formula
• Supplemental Rate = Withhold at 7.4% or add to regular wages for most recent payroll period, compute tax on total, and subtract tax withheld from regular wages.

Local Taxes:  None

State Unemployment Insurance (SUI):

Report quarterly wages and contributions by filing Form TAX026 (Unemployment Insurance Wage Report) and Form TAX020 (Employer Quarterly Unemployment Insurance Tax Report) by last day of month following end of quarter: Report online by clicking here

Wage base is $40,000 for 2019, up from $38,200 for 2018
Contribution rates range from 0.251% to 5.4% for 2019
Schedule II, Reserve ratio formula
New employers use 1.0% for 2019
Work Force Development tax in effect for 2019 and is variable based on industry classification.

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - The Federal minimum wage rate applies.
Termination Pay - Fired/Quit - earlier of next regular payday or 10 days or within 48 hours of receipt of written request from employee.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (Employees Withholding Allowance Certificate) to:

Idaho Department of Labor
New Hire Reporting
317 Main Street
Boise, ID 83735-0610
Phone: (800) 627-3880
Fax: (208) 332-7411
Fax: (208) 332-7412

To report online click here

Remit Withholding for Child Support to:

Idaho Child Support Receipting Services
P.O. Box 70008
Boise, Idaho 83707-0108
Toll free: (800)356-9868
Fax: (855) 349-2408

To report online click here

Reciprocity States:

None