Skip to main content Skip to footer site map

Idaho Compliance and Regulatory Resources

Business owners spend around $35,670 yearly on regulatory compliance.1 Paychex helps with automated compliance notifications, support options, and an enhanced HR library. Explore resources your business can use to help with the ever-changing Idaho regulations.

Scroll Down

To Discover More

Stay Up to Date

State regulatory changes sent to your email.

State Tax Rates and Limits

State Supplemental Withholding Rate*
5.8%
2026 ID Withholding Tables

State Unemployment Taxable Wage Base Limit
$58,300 

State Unemployment Rate Range for Employers
0.208% to 5.40% 

State Unemployment New Employer Rate
1.0% (rates include surcharges)

State Hourly Minimum Wage
$7.25

State Minimum Wage for Tipped Employees
$3.35
ID wage and hour information


State Tax ID Registration

State Unemployment Insurance (SUI) Registration

Employers are required to have an active state unemployment insurance (SUI) account number to file electronically with the Idaho Department of Labor (IDOL).

Paychex must be authorized as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

Register a new business

Note: One registration application will complete your registration requirements for the following account types:

  • Withholding Tax
  • Unemployment Compensation Tax (also known as Unemployment Insurance)
  1. Visit Idaho State Tax Commission.
  2. Review the information for new businesses and select the Idaho Business Registration (IBR) Application link.
  3. On the right side of the screen, inside the Begin New Registration box, select Create a new account.
  4. Complete the registration.
    • Be sure to apply for the Income Unemployment insurance account and all the other tax agency accounts you’ll need such as Withholding.
  5. After completing the registrations, allow ten (10) days to receive your Idaho SUI ID which is also known as the Employer Account Number (EAN).
    • ID Tax Account Number Format: XXXXXXXXXX (10 Digits)
  6. Enter your new account number in your Paychex Flex account and email your registration confirmation document and a screenshot of the Manage Employer Pin screen to your Paychex Service Professional.
  7. Refer to Designating Paychex as Your Third-Party Administrator (TPA) section for instructions for assigning Paychex as the TPA for your account to submit quarterly returns and payments on your behalf.

Designating Paychex as your Third-Party Administrator (TPA)

  1. Go to the IUS Employer Portal and login.
  2. Select the Administrator tile, then select the Manage Pin tab.
  3. Take a screenshot of the Manage Employer Pin screen and email it to your Paychex Service Professional.

Finding an Existing ID

If you have an Idaho SUI ID, but aren’t sure what it is, you should be able to find it on:

  1. The IUS Employer Portal.
    • Select the UI Tax Rates.
    • Locate the Employer Account Number (EAN)

Additional Resources

Withholding Registration

Employers are required to have an active Withholding Tax account number to file electronically with the Idaho Department of Revenue (DOR).

Paychex must authorized as the Third-Party Administrator (TPA) on the account for filing quarterly returns, remitting payments, and making any adjustments to returns and payments on your behalf.

Register a new business

Note: One registration application will complete your registration requirements for withholding and state unemployment insurance (SUI) tax.

  1. Visit Idaho State Tax Commission.
  2. Review the information for new businesses and select the Idaho Business Registration (IBR) Application link.
  3. On the right side of the screen, inside the Begin New Registration box, select Create a new account.
  4. Complete the registration.
    • Be sure to apply for the Income Tax Withholding account and all the other Tax agency accounts you’ll need, such as SUI.
  5. After completing the registrations, allow ten (10) days to receive your Idaho State Withholding Tax agency ID.
    • ID Tax Account Number Format: XXXXXXXXX (9 Digits)
      • This is not the same as the Federal Employer Identification Number (FEIN)
  6. Enter your new account number in your Paychex Flex account and email your registration confirmation document and a screenshot of the Manage Employer Pin screen to your Paychex Service Professional.
  7. Refer to Designating Paychex as Your Third-Party Administrator (TPA) section for instructions for assigning Paychex as the TPA for your account to submit quarterly returns and payments on your behalf.

Designating Paychex as your Third-Party Administrator (TPA)

  1. Complete the (POA) form.
  2. Email your registration confirmation document and POA form to your Paychex Service Professional.

Finding an Existing ID

If you have an Idaho state withholding ID, but aren’t sure what it is, you should be able to find it on:

  • Any correspondence from the Connecticut Department of Labor.

Additional Resources

 


Workplace Safety

OSHA
Idaho is a federal OSHA state that covers most private-sector workers within the state, but not state and local government workers. Additional information available.


Workers' Compensation

Coverage is mandatory for employers with any employees.


Compliance Insights