Idaho Unemployment Compensation laws & HR 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:
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• 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 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 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 ...

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