Idaho Payroll Taxes 2026: Complete Overview for Employers
Idaho flat 5.695% income tax, SUI on the first $53,500, and all employer tax obligations explained.
Practical guides on ID payroll taxes, employer registration, SUI, minimum wage, and labor laws — written for small business owners, not accountants.
Written by payroll professionals at Pacific Data Services — trusted since 1969.
Idaho recently moved to a flat 5.695% income tax, simplifying payroll withholding after years of progressive brackets.
Idaho’s $53,500 SUI wage base is one of the highest nationally, though the new employer rate of 1.0% helps offset the impact.
Idaho only requires monthly pay frequency, giving employers flexibility in scheduling payroll cycles.
Idaho flat 5.695% income tax, SUI on the first $53,500, and all employer tax obligations explained.
Get your EIN, register with Idaho, set up withholding, new hire reporting — the complete checklist.
New employer rate 1.0%, experienced range 0.21%–5.40%, wage base $53,500.
Idaho minimum wage $7.25/hr. Idaho’s minimum wage is $7.25/hr, matching the federal minimum. Tipped employees may be paid $3.35/hr.
IRS classification rules, Idaho-specific considerations, misclassification penalties.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for Idaho small businesses.