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