Idaho Payroll Tax and Registration Guide

Use this checklist to make sure you’ve covered everything required to set up your account as an Idaho employer so OnPay can accurately file and pay taxes on your behalf: 

OnPay handles the filing of all state and local taxes for businesses in Idaho, including:

If you are an existing employer who has previously run payroll in the state of Idaho, you likely already have the IDs and online accounts needed for OnPay to process your tax filings. 

If you are a new employer in Idaho, you will need to register your business with the State Tax Commission and Idaho Department of Labor. This must be completed for OnPay to be able to file and pay your Idaho taxes.

Withholding ID

Existing Idaho Employer: 

You can find your Withholding Tax ID on notices received from the Idaho State Tax Commission. If you cannot locate this document or account number, please call the Idaho State Tax Commission at (800) 972-7660 to request it.

New Idaho Employer: Register with the Idaho State Tax Commission 

• Register online with the Idaho State Tax Commision. 
• You should receive your account number and deposit schedule in about 10 days.

All Idaho Employers:

OnPay needs to request your Idaho TAP Access Code through the State Tax Commision website. When you grant us this request, we'll be able to pay your withholding taxes. TO get this started, email us at hello@onpay.com with your:

• Taxpayer FEIN (as on file with Idaho)
• Taxpayer Name (as on file with Idaho)
• Account Type ( must be Withholding Tax)
• Account ID (must be your Withholding account ID)

Unemployment ID and Tax Rate

Existing Idaho Employer: 

• Your Idaho UI Contribution Rate appears on the Notice of Tax Rate form that you receive from the Idaho Department of Labor.
• This tax rate can range from 0.399%–5.4%, and it has a wage base of $43,000

New Idaho Employer: Register with the Idaho Department of Labor

• You can check your liability and register online with the Idaho Department of Labor. 
• Once the registration process is completed, you should receive your account number and UI contribution rate in roughly 10 days. 
• The SUI rate for new employers is 0.97% (this includes a 0.30% Workforce Development tax) with a wage base of $46,500

Administrative Reserve Rate

Existing Idaho Employers: 

• This is a component of the overall UI Tax rate and appears on the Notice of Tax Rate form that you receive from the Idaho Dept. of Labor
• This tax rate can range from 0.0% - 0.71859%

New Idaho Employers: 

• New employers in Idaho will receive their Administrative Reserve Rate once they have registered with the Idaho Department of Labor
• New employers' rates are generally 0%

Idaho Workforce Development Rate

Existing Idaho Employers: 

• This is a component of the overall UI Tax rate and appears on the Notice of Tax Rate form that you receive from the Idaho Dept. of Labor.
• This tax rate can range from 0.0% - 0.12681%

New Idaho Employers: 

• New employers in Idaho will receive their Workforce rate once they have registered with the Idaho Department of Labor.
• New employers' rates are generally .04185%.

All Idaho Employers:

• When entering your SUI rate into OnPay, do not include the Idaho Workforce Development or Administrative Reserve rates.
• In the boxes for Workforce Development and Administrative Reserve, enter the rates assigned to your business on your quarterly tax form, TAX020

OnPay works with government entities on your behalf, reporting new hires to state labor departments, calculating tax rates, and filing financial reports. To do this effectively, you will need to authorize OnPay to act on your behalf by following the instructions in this article.