Idaho Unemployment Compensation laws & compensation compliance analysis

Idaho Unemployment Compensation: What you need to know

Virtually all employers are covered by Idaho’s Employment Security Law and are, therefore, subject to the state unemployment insurance tax (ID Code Sec. 72-1301 et seq.). For example, covered employers include:
For a Limited Time receive a FREE Compensation Market Analysis Report! Find out how much you should be paying to attract and retain the best applicants and employees, with customized information for your industry, location, and job. Get Your Report Now!
• Employers that, in the current or preceding calendar year, either employed at least one person for some portion of a day in each of 20 different weeks or paid $1,500 or more in wages in any quarter;
• Anyone who acquired a business of a covered employer;
• Agricultural employers that, in the current or preceding calendar year, either paid $20,000 for such labor in any quarter or that employed 10 or more people in each of 20 different weeks;
• Employers of domestic servants if they paid $1,000 or more in any quarter in the current or preceding calendar year;
• The state of Idaho and its political subdivisions;
• Employers that elect to be covered; and
• Employers subject to the Federal Unemployment Tax Act (FUTA) (ID Code Sec. 72-1315).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Real estate and insurance salespersons;
• Student nurses;
• Hospital interns; and
• Newspaper distributors who are minors (ID Code Sec. 72-1316A).
Taxable wage base. For the current taxable wage base, visit http://labor.idaho.gov/dnn/Businesses/UnemploymentTax/UnemploymentTaxRates.aspx. Wages include:
• Commissions and bonuses;
• The cash value of noncash remuneration;
• Reported tips of $20 or more per month; and
• An employer contribution to a 401(k) plan (ID Code Sec. 72-1328).
Wages do not include:
• Sickness or accident ...

Read more about Unemployment Compensation


Idaho Unemployment Compensation Resources

Type Title
Policies Unemployment Insurance policy
White Papers Year-end or Holiday Rewards Are Alive and Well
See all Unemployment Compensation Resources