Idaho payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

State Employer Identification Number and state/local tax IDs
Tax rates - State tax offices set these rates based on the type, age, and size of your business
TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

Let Middesk handle your state tax registrations

Want help registering your business with state agencies? We've partnered with Middesk to make it simple for you to stay compliant in your state — and every state — when hiring employees.

Register with state agencies and get the tax IDs you need within minutes
Manage all your government accounts in one place using Middesk's intuitive platform
Stay compliant by managing agency mail and notices from your Middesk dashboard
Foreign Qualify with the Secretary of State to create payroll tax accounts

Learn more about Middesk

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Idaho Employers.

Information OnPay needs from you

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

All Idaho employers	What is this?
Make sure your business is registered with the Idaho State Tax Commission	Allows your business to file and pay taxes in Idaho More info >
Make sure your business is registered with the Idaho Department of Labor	Allows your business to pay required unemployment insurance in Idaho More info >
Provide OnPay with your Idaho Tax ID and deposit schedule	The employer identification number issued by the Idaho State Tax Commission More info >
Provide OnPay with your Idaho Unemployment ID	A 6-digit number unique to your account with the Idaho Department of Labor More info >
Provide OnPay with your Idaho Unemployment (SUI) Rate	A tax rate you receive annually from the Idaho Department of Labor More info >
Provide OnPay with your Idaho Unemployment ID PIN	OnPay will need the unemployment PIN for Idaho in order to add your business. More info >
Provide OnPay with your Idaho Administrative Reserve Tax Rate	A required fee that supports the administration of Idaho’s UI Program More info >
Provide OnPay with your Idaho Workforce Development Tax Rate	A component of your Idaho UI tax, this rate appears on the Notice of Tax Rate form that you receive from the Idaho Dept. of Labor. More info >

Taxes and filings OnPay handles for Idaho Employers

Withholding Tax

Form 910 (Payment & Filing)	Withholding Return	- Semi-Weekly, Monthly, Quarterly
Form 967 (Filing)	Annual Withholding Reconciliation Return		- Quarterly
W-2 (Filing)	Wage and Tax Statement		- Annual

Unemployment Insurance Tax

Form TAX-020 (Filing)	Quarterly Unemployment Insurance Tax Report	- Quarterly
Form TAX-026 (Filing)	Unemployment Insurance Wage Report	- Quarterly

Other

New Hire Report
(Filing)

Idaho Report of New Hires

- As required

Where you can find the tax account numbers you need

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

Unemployment ID and Tax Rate

Updated January 1, 2025

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 0.225% to 5.4%, and it has a wage base of $55,300

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 1% (this includes a 0.30% Workforce Development tax) with a wage base of $55,300

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