Idaho Payroll Tax Requirements

Steps to Register with the Idaho State Tax Commission (STC) and the Idaho Department of Labor (DOL)

1. Register via Online

• Step 1: Visit the Idaho State Tax Commission.

• Step 2: In the “New Businesses” section, read what you’ll need to register.

• Step 3: Click ‘Idaho Business Registration (IBR) Application’.

• Step 4: On the right side of the page, under the ‘Begin New Registration’, click Create a new account.

• Step 5: Complete the steps to register for the “Idaho Withholding Account Number”.

After successful registration, you will receive an Idaho withholding Account Number. You can use this number to file state withholding forms like Form 967, Form ID W-2, and Forms TAX020 / TAX026.

Who needs to report?

All Idaho employers (including government agencies, nonprofits, and household employers) must report:

• New hires: Any employee who completes a W-4 and will be paid wages.
• Rehires employees: Former employees returning after a break of 60 consecutive days or more.

What information must be reported?

Employers of Idaho must report the newly hired and rehired employees. Here is the information required to report newly hired employees to the Idaho New Hire Reporting Center.

How to report new hires in Idaho?

To report newly hired employees, follow the steps given below.

Online (Preferred)

• Website: Idaho New Hire Reporting Center.
• Create an account or log in.
• Enter the required employer and employee details.
• Submit electronically — confirmation is provided immediately.

Paper Form (Fax or Mail)

Download and complete the Idaho New Hire Reporting Form from the state website.

Idaho New Hire Directory
PO Box 550
Boise, ID 83701 (or)
Fax to: (800) 562-0669.

What are the penalties for not filing a New hire report in Idaho?

If an employer in Idaho fails to submit a New Hire report, they may face the following penalties:

• $25 per person for each new hire, rehire, or independent contractor that is not reported, reported late, or reported with incomplete information.
• $500 per person if the failure to report is due to a conspiracy between the employer and the employee or contractor to avoid reporting.

State Income tax

For 2025, Idaho’s state income tax works as follows:

• Single filers or head of household pay no tax on the first $14,600 of income. Any income above $14,600 is taxed at 5.3%.
• Married filers pay no tax on the first $29,200 of combined income. Any income above $29,200 is taxed at 5.3%.

State Unemployment Tax

State unemployment taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own.

Idaho Minimum Wage Requirements

Idaho sets its own minimum wage, which is higher than the federal rate and adjusts annually based on inflation. Employers must ensure they meet the current state minimum wage for all employees, including a separate, reduced rate for tipped workers—as long as tips make up the difference.

Overtime Regulations

Idaho follows the federal Fair Labor Standards Act (FLSA) for overtime rules, as the state has no separate overtime law. Non-exempt employees must be paid 1.5 times their regular rate of pay for any hours worked over 40 in a workweek.

Methods to deposit Idaho State income tax withholding taxes

To deposit your state withholding taxes, you can use various payment methods, which include:

Pay via Online (ACH Debit)

• Visit the Idaho State Tax Commission ePay Website.
• Select Taxpayer Access Point (TAP) for ACH Debit and access Idaho for electronic check payments.
• If you report zero withholding electronically, you don’t need to send Form 910, Idaho Withholding Payment Voucher.

ACH credit

• Contact the state and ask for the ACH Credit Addenda and Bank Information form. To do so, you can reach the state at EFT@tax.idaho.gov or by fax at (208) 334-7625.

Pay via Mail

• You can pay by check or money order to the Idaho State Tax Commission by mailing Form 910 payment voucher to:

Idaho State Tax Commission
PO Box 76
Boise, ID, 83707- 0076

Methods to deposit Idaho State unemployment tax withholding taxes

To deposit your state Unemployment taxes, you can use various payment methods, which include:

Pay via Online

• Visit the Idaho Department of Labor’s Employer Portal.
• Select the ‘New User Registration’ to sign up for this portal and pay using e-check (free) or credit or debit card (3% vendor fee applies)

Pay via Mail

• Visit the Idaho Department of Labor’s Employer Portal.
• On the payment screen, you must fill in the exact payment amount and select ‘Print Payment Voucher’
• You can print a copy of the Payment Voucher and include the voucher with your check payable to ID(DOL).

State of Idaho
Department of Labor
Employer Accounts Bureau
317 W. Main Street
Boise, ID, 83735-0760.

Quarterly State Income Tax Filings

Form 910 (Monthly and Quarterly Withholding Tax Filing): Form 910 is used by Idaho employers to report and pay state income tax withheld from employee wages.

Filing Frequency:

The filing frequency (monthly or quarterly) depends on the employer’s average withholding amount.

• Monthly: You must follow the monthly filing frequency if your average withholding is $500 or more per month.
• Quarterly: You must follow the quarterly filing frequency if your average withholding is less than $500 per month.

Deadline:

Monthly filers: The Due date for filing Form 910 is the 20th of the following month.

Quarterly filers: Due by the last day of the month following the quarter.

Form 967, Annual Withholding Tax Filing: Form 967 is Idaho’s annual employer reconciliation form. Employers use this
form to:

Report the total Idaho income tax withheld from employees during the calendar year.

Reconcile this amount with the tax reported and paid.

Deadline: The deadline for filing Form 967 is due by January 31st of the following year.

Form ID W-2, Wage and Tax Statement: Employers must file Form W-2 to report employee wages and the amount of Idaho state income tax withheld during the year.

Deadline: The deadline for filing the annual Form ID W-2 is January 31.

Quarterly State Unemployment Tax Filings

Forms TAX020 / TAX026, Quarterly Unemployment Tax Report: Employers use Forms TAX020 and TAX026 to report employee wages and pay state unemployment insurance (SUI) taxes to the Idaho Department of Labor.

Deadline: Unemployment taxes are due by the last day of the month following the end of the calendar quarter.