Idaho payroll taxes
Every tax withheld from a Idaho paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: oui.doleta.gov, taxfoundation.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Idaho SUTA | — | 1% (new) | $58,300 |
| Idaho income tax | 0% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
Idaho charges new employers 1% on the first $58,300 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.21% to 5.4%. New employer standard rate is 1.0% for at least 6 quarters.
Workforce Development and Administrative Reserve components are included in the total rate
Register and file with the Idaho unemployment tax agency.
Income tax withholding
Idaho has a flat income tax of 0% on taxable income.
Frequently asked questions
- What payroll taxes do employers pay in Idaho?
- Social Security, Medicare, federal unemployment (FUTA) and Idaho unemployment insurance (SUTA).
- What is the Idaho SUTA wage base for 2026?
- $58,300 per employee.
- Does Idaho require state income tax withholding?
- Yes. Employers withhold Idaho income tax based on the employee's state withholding certificate or federal W-4.