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