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.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
5.8%
2025 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

Withholding and SUI Registration

Registration instructions for Idaho state withholding and SUI, plus those for assigning a Third Party Administrator (TPA), are on one form.
- All 10 days after registration is completed to receive your Idaho State Withholding Tax agency ID and for Idaho SUI agency ID.
- ID Tax Account Number format: XXXXXXXXX (9 digits)
  - Note: This is not the same as the Federal Employee Identification Number (FEIN)

Entering your account numbers in Paychex Flex: Enter your new account number in Paychex Flex ® and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to enter information in the application.

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.