Idaho payroll tax and registration guide

Updated September 18, 2023

This article will cover:

• What information OnPay needs from you
• What state and local taxes and filings OnPay handles for Idaho employers
• Where you can find the tax account numbers needed
• Paying employees in other states?

Why is this important?

The following information requests and registration instructions are required before you can use a payroll provider to run payroll. This is in compliance with state payroll tax regulations. Without this information, OnPay is unable to file or deposit any tax payments for your company, and will not be responsible for any resulting penalties or interest. Note: If this isn't the only state where you have employees, there will be a separate guide like this one for each state where you hire and pay workers. 

Let Middesk handle your state tax registrations (and more)

If you'd like help, our partner Middesk makes hiring employees and staying compliant with every state agency simple and easy.

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

Learn more about Middesk→

What information OnPay needs from you

What state and local taxes and filings OnPay handles for Idaho employers

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Where you can find the tax account numbers needed

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

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 0.31%–5.4%, and it has a wage base of $49,900

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 $49,900

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

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.