Idaho payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Idaho, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Idaho State Tax Commission (opens in a new tab) | Idaho State Tax Commission, Withholding (opens in a new tab) | |
| Withholding rates | 5.3% over $16,100 | Idaho State Tax Commission, EPB00744 Table for Percentage Computation Method of Withholding (rev. 07-23-2026) (opens in a new tab) | |
| Supplemental wages | 5.3% optional flat rate | Idaho State Tax Commission, Computing Withholding (opens in a new tab) | |
| Reciprocity | None | Idaho State Tax Commission, Income You Must Withhold On (opens in a new tab) | |
| Employee's withholding form | Form ID W-4 | Idaho State Tax Commission, Withholding Forms (opens in a new tab) | |
| Local income taxes | Not confirmed |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | Idaho Code §44-1502, Minimum wages (opens in a new tab) | |
| Tipped employees, cash wage | $3.35 | Idaho Department of Labor, Guide to Idaho labor laws (2025, PDF) (opens in a new tab) | |
| Rises with inflation | No | Idaho Code §44-1502, Minimum wages (opens in a new tab) | |
| Local rates | No local minimum wages: cities and counties may not set a higher rate (Idaho Code §44-1502(4)). | Idaho Code §44-1502, Minimum wages (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Idaho Department of Labor, Guide to Idaho labor laws (2025, PDF) (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
Checked on October 5, 2026.
What a paycheck costs the employer in Idaho
Employer taxes and contributions on one employee's pay in Idaho, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $213.47
- First check of the year
- Cost per check
- $2,521.16
- Pay included, first check
- Cost per year
- $65,215.00
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,490.31, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Idaho unemployment | 1% on the first $58,3001.000% standard rate for all new employers (except cost-reimbursement) for at least their first six calendar quarters | $23.08 | $583.00 | Idaho Department of Labor, Rate Class Array, effective 01/01/2026 (PDF) (opens in a new tab) |
| Employer taxes and contributions | $213.47 | $5,215.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,521.16 | $65,215.00 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Payroll taxes calculated, deposited and filed in every state
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Idaho Department of Labor, Unemployment tax rates (opens in a new tab)
- Idaho Department of Labor, Rate Class Array, effective 01/01/2026 (PDF) (opens in a new tab)
- Idaho Code §72-1350, Taxable wage base and taxable wage rates (opens in a new tab)
- Idaho Code §72-1315, Covered employer (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions; Potential 2026 Credit Reductions (XLSX, 2026-01-15) (opens in a new tab)
- Idaho State Tax Commission, Withholding (opens in a new tab)
- Idaho State Tax Commission, Computing Withholding (opens in a new tab)
- Idaho State Tax Commission, EPB00744 Table for Percentage Computation Method of Withholding (rev. 07-23-2026) (opens in a new tab)
- Idaho State Tax Commission, Income You Must Withhold On (opens in a new tab)
- Idaho State Tax Commission, Withholding Forms (opens in a new tab)
- Idaho Code §44-1502, Minimum wages (opens in a new tab)
- Idaho Department of Labor, Guide to Idaho labor laws (2025, PDF) (opens in a new tab)
- Business.Idaho.gov (State of Idaho business portal), Insurance: Workers Compensation Insurance (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.