2025 YEAR END
Withholding
Withholding requirements
Supplemental rate
For a supplemental rate, withhold at 5.8% or add to regular wages for the most recent payroll period, compute tax on the total, and subtract tax withheld from regular wages.
State Unemployment Insurance (SUI)
Wage base
$55,300
Contributions
Rates range from 0.225% to 5.4%.
- New employers use a rate of 1.0%. This 1.0% rate includes components for the UI rate, administration rate, and workforce rate.
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More information
Workforce development is in effect in addition to SUTA rate. These rates vary.
Labor
Minimum wage
$7.25; For tipped employees, it is $3.35.
Termination Pay
- Payment for terminated, laid-off, or quitting employees: The employer must pay all wages owed by the sooner of the following options:
- The next regularly scheduled payday.
- Within 10 days of the separation (excluding weekends and holidays).
- Written request for earlier payment: If the employee submits a written request for earlier payment after separation, the employer must pay all wages within 48 hours of receiving the request (excluding weekends and holidays).
More information
- Pay Frequency: Employers must pay wages at least once a month, on a regular payday set in advance.
- At-Will Employment: Idaho is an “at-will” state. Employers can terminate employment for any reason, with or without notice, as long as it isn’t illegal discrimination or retaliation.
- Breaks: Idaho does not require employers to provide rest or meal breaks.
- Deductions: An employer may not withhold wages unless legally required or with written authorization from the employee.
New Hire Filing
Reporting deadline
Employers must report hiring, rehiring, and employees returning to work within 20 days
Reporting online
Reporting by mail
Idaho Department of Labor
New Hire Reporting
317 W. Main Street
Boise, ID 83735-0610
New hire reporting form
Child Support
More information
Idaho Child Support Receipting Services
P.O. Box 70008
Boise, Idaho 83707-0108
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
09/16/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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