Employers in Idaho may make deductions from an employee's wages under the following conditions (ID Code Sec. 45-609(1)):
• The employer is required or allowed to do so by state or federal law; or
• The employer has a written authorization from the employee for the deductions and the deductions are lawful.
The following types of payroll deductions are permitted by Idaho law:
• Those required by state and federal law for tax purposes
• Lawful deductions for the benefit and convenience of the employee, including deductions for insurance premiums, payments to a qualified pension plan, union dues, voluntary contributions, payments to a credit union, and deductions under a savings or bond purchase plan
• Deductions for board and lodging, provided such deductions do not reduce the employee's earnings below the minimum wage
Employers must give employees a statement of all deductions made for each pay period. Failure to comply with this rule is a misdemeanor (ID Code Sec. 45-609(2)).