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