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