Idaho payroll tax registration
What to set up in Idaho before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.
Setup steps before the first payroll
- Workers' comp
Get workers' compensation coverage
- Deadline
- Before anyone starts work
- Source
- business.idaho.gov/insurance/ (opens in a new tab), checked October 5, 2026
- Posters
Hang the required posters
- Deadline
- Before anyone starts work
- State tax accounts
File the Idaho Business Registration (IBR): opens the Tax Commission withholding account and the Department of Labor unemployment account
- Deadline
- Before the first payroll; at the latest within six months of becoming a covered employer
- Agency
- Withholding: Idaho State Tax Commission (opens in a new tab)
- Returns
- Form 910 cycle by amount withheld: semimonthly at $25,000 a month or $300,000 in 12 months; monthly under $25,000 a month and over $750 a quarter (or one monthly pay period); quarterly at $750 or less a quarter; annual under $750 a year; Form 967 annual reconciliation
- Agency
- Unemployment: Idaho Department of Labor (opens in a new tab)
- Online
- www2.labor.idaho.gov/IBRS (opens in a new tab) (registration); Employer Portal at labor.idaho.gov/e-services for quarterly reports and payments
- New hire reporting
Report each new hire
- Deadline
- Within 20 days of hireCounted here from the start date; report sooner if the employee was hired before it.
- Source
- www.labor.idaho.gov/businesses/report-new-hires/ (opens in a new tab), checked September 7, 2026, read from an archived copy dated September 7, 2026 (opens in a new tab)
- State tax accounts
File Form 910 on the assigned cycle; file the first quarterly UI report online
- Deadline
- UI by the last day of the month after the quarter of the first pay date (next workday on a weekend or holiday)January 31, 2027 is a Sunday, so it moves to the next business day.
Federal dates for this pay date
Federal returns follow the compliance calendar, which dates them for every employer:
A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).
Not confirmed: no official source settled it on the check date, so none is shown.
Not needed in Idaho
- No state paid leave program funded through payroll.www.labor.idaho.gov/wp-content/uploads/2024/12/Guide_Idaho-labor-laws_2025.pdf (opens in a new tab), checked October 5, 2026
Also in Idaho
- Whether any city or county taxes wages: not confirmed.
More on Idaho
WORKLIO HCM
Hiring in a new state? We help open the accounts.
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Registration 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 fact, as checked.
- tax.idaho.gov/online-services/business-registration/ (opens in a new tab), checked July 25, 2026, read from an archived copy dated July 25, 2026 (opens in a new tab)
- tax.idaho.gov/taxes/income-tax/withholding/withholding-filing/ (opens in a new tab), checked June 18, 2026, read from an archived copy dated June 18, 2026 (opens in a new tab)
- www.labor.idaho.gov/businesses/unemployment-tax-rates/ (opens in a new tab), checked October 5, 2026
- www.labor.idaho.gov/wp-content/uploads/2025/11/Handbook_Tax-information_Nov.-2025-1.pdf (opens in a new tab), checked July 12, 2026, read from an archived copy dated July 12, 2026 (opens in a new tab)
- business.idaho.gov/insurance/ (opens in a new tab), checked October 5, 2026
- www.labor.idaho.gov/businesses/labor-laws/required-posters/ (opens in a new tab), checked September 20, 2026, read from an archived copy dated September 20, 2026 (opens in a new tab)
- www.labor.idaho.gov/businesses/report-new-hires/ (opens in a new tab), checked September 7, 2026, read from an archived copy dated September 7, 2026 (opens in a new tab)
- www.labor.idaho.gov/wp-content/uploads/2024/12/Guide_Idaho-labor-laws_2025.pdf (opens in a new tab), checked October 5, 2026
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.