| Idaho payroll has some unique aspects and | | | | Employer's name |
| conditions. Some of the details and laws are set | | | | Employers address |
| out in this article including information concerning: | | | | Employer's Federal Employer Identification |
| tax withholding and reporting; unemployment | | | | Number (EIN) This information must be reported |
| insurance taxes and reporting; wage and hour | | | | within 20 days of the hiring or rehiring. |
| laws; and child support withholding.ARTICLEThe | | | | The information can be sent as a W4 or |
| Idaho State Agency that oversees the collection | | | | equivalent by mail, fax or electronically. |
| and reporting of State income taxes deducted | | | | There is no penalty for a late report in Idaho.The |
| from payroll checks is: | | | | Idaho new hire-reporting agency can be reached |
| | | | at 800-627-3880 or on the web at does not allow |
| State Tax Commission | | | | compulsory direct deposit.Idaho requires the |
| Income Tax Division | | | | following information on an employee's pay |
| 800 Park Blvd, Plaza IV, Box 36 | | | | stub:itemized deductionsIdaho requires that |
| Boise, ID 83722 | | | | employee be paid no less often than |
| (208) 334-7500 | | | | monthly.Idaho requires that the lag time between |
| allows you to use the Federal W-4 form to | | | | the end of the pay period and the payment of |
| calculate state income tax withholding.Not all | | | | wages to the employee not exceed fifteen |
| states allow salary reductions made under Section | | | | days.Idaho payroll law requires that involuntarily |
| 125 cafeteria plans or 401(k) to be treated in the | | | | terminated employees must be paid their final pay |
| same manner as the IRS code allows. In Idaho | | | | within 10 working days or next regular payday |
| cafeteria plans are: not taxable for income tax | | | | and that voluntarily terminated employees must |
| calculation; not taxable for unemployment | | | | be paid their final pay within 10 working days or |
| insurance purposes. 401(k) plan deferrals are: not | | | | by the next regular payday or by mail if |
| taxable for income taxes; taxable for | | | | employee requests it.There is no provision in |
| unemployment purposes.In Idaho supplemental | | | | Idaho law concerning paying deceased |
| wages are taxed at a 7.8% flat rate.In Idaho | | | | employees.Escheat laws in Idaho require that |
| supplemental wages are required to be | | | | unclaimed wages be paid over to the state after |
| aggregated for the state income tax withholding | | | | one year.The employer is further required in Idaho |
| calculation.You must file your Idaho state W-2s by | | | | to keep a record of the wages abandoned and |
| magnetic media if you are have at least 50 | | | | turned over to the state for a period of 7 |
| employees and are required to file your federal | | | | years.Idaho payroll law mandates no more than |
| W-2s by magnetic media.The Idaho State | | | | 35% of minimum wage may be used as a tip |
| Unemployment Insurance Agency is:Department | | | | credit.In the Idaho payroll law there is no provision |
| of Employment | | | | covering required rest or meal periods.Idaho |
| 317 Main St. | | | | statute requires that wage and hour records be |
| Boise, ID 83735-0910 | | | | kept for a period of not less than three years. |
| (208) 332-7451 | | | | These records will normally consist of at least the |
| State of Idaho taxable wage base for | | | | information required under FLSA.The Idaho |
| unemployment purposes is wages up to | | | | agency charged with enforcing Child Support |
| $27,600.00.Idaho requires Magnetic media | | | | Orders and laws is:Child Support Program |
| reporting of quarterly wage reporting if the | | | | Department of Health and Welfare |
| employer has at least 300 employees that they | | | | 450 W. State St., 5th Fl. |
| are reporting that quarter.Unemployment records | | | | Boise, ID 83720-0036 |
| must be retained in Idaho for a minimum period | | | | (208) 334-2479 |
| of three years. This information generally includes: | | | | has the following provisions for child support |
| name; social security number; dates of hire, rehire | | | | deductions:When to start Withholding? |
| and termination; wages by period; payroll pay | | | | Immediately after receipt of order. |
| periods and pay dates; date and circumstances of | | | | When to send Payment? Within 7 days of |
| termination.The Idaho State Agency charged with | | | | Payday. |
| enforcing the state wage and hour laws | | | | When to send Termination Notice? Promptly. |
| is:Department of Labor | | | | Maximum Administrative Fee? $5 per payment. |
| 317 Main St. | | | | Withholding Limits? 50% of disposable earnings. |
| Boise, ID 83735-0910 | | | | Please note that this article is not updated for |
| (208) 332-7451 | | | | changes that can and will happen from time to |
| minimum wage in Idaho is $5.15 per hour.There is | | | | time.Charles J. Read, CPA has been in the payroll, |
| also no general provision in Idaho State Law | | | | accounting and tax business for 30 years, the last |
| covering paying overtime in a non-FLSA covered | | | | fifteen in private practice. Mr. Read is the author |
| employer.Idaho State new hire reporting | | | | of "How to Start a New Business".For Professional |
| requirements are that every employer must | | | | Payroll services at a Budget Price go to a |
| report every new hire and rehire. The employer | | | | Paperless Payroll Company.Go to For a full service |
| must report the federally required elements | | | | payroll service bureau with CPA's on staff.See an |
| of:Employee's name | | | | excerpt of Mr. Read's interviews from William |
| Employee's address | | | | Shatners "Heartbeat of America" television show |
| Employee's social security number | | | | on the websites linked above. |