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