Sources checked:
Quick answer. Idaho: $58,300 SUTA wage base (2026); 1% new employer rate; new hires reported in 20 days; $7.25 minimum wage; no statewide paid sick leave law; no adult meal break rule. 15 of 19 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.
Idaho 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
Idaho DOL: register for an unemployment insurance account at the Employer Portal (sign in as a new user).
Source: Idaho Department of Labor, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check Idaho DOL: Unemployment tax rates.
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ConfirmedTaxable wage base for 2026 (the latest published)
$58,300 per employee in 2026.
Idaho DOL's 2026 rate class array: "2026 Taxable Wage Base is $58,300" (effective January 1, 2026).
Source: Idaho DOL: Unemployment tax rates, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
1% for a new employer.
The standard rate is 1.000% (0.970% UI plus 0.030% workforce development) for at least the first six calendar quarters (Idaho DOL).
Source: Idaho DOL: Unemployment tax rates, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
Idaho DOL handbook: reports and payments are due the last day of April, July, October and January; a weekend or holiday moves it to the next workday, with no grace period.
Source: Idaho DOL: Unemployment tax rates, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Idaho State Tax Commission: Filing Information Returns (1099s, W-2s) (updated September 16, 2026).
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the date of hire.
- Who: Any new employee, plus rehired employees who haven't worked for you in the last 60 days.
- Independent contractors: no. Idaho's FAQ says that when work is based on a contract rather than an employer-employee relationship, the contractor reports their own new employees.
- How: online, fax, mail. Online at labor.idaho.gov/newhire (first-time users call (800) 627-3880 for a password); fax (208) 332-7411; mail 317 W. Main St., Boise, ID 83735.
Source: Idaho Department of Labor: New Hire FAQ, checked November 2026 · More: First hire checklist for Idaho
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Not confirmedE-Verify for private employers
Not confirmed — check S 1247 (2026), statement of purpose.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
$7.25 (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $3.35 an hour in 2027, with tips making up the rest.
US DOL tipped table: cash wage $3.35, tip credit $3.90.
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
The Idaho Department of Labor lists vacation, holiday, severance and sick pay among things Idaho law does not require; they are matters for agreement between the employer and the employee.
Source: Guide to Idaho labor laws, 2025 (Idaho Department of Labor), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state requirement, per the state's own page. Idaho law doesn't require meal periods.
Idaho law does not require employers to give breaks or meal periods.
Source: Idaho Department of Labor: Frequently asked questions on labor laws, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. Idaho law doesn't require breaks; employees get them only under the employer's policy.
Idaho law does not require employers to give breaks or meal periods.
Source: Idaho Department of Labor: Frequently asked questions on labor laws, checked November 2026 · More: Meal and rest break laws by state
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Not confirmedBreaks for workers under 18
Not confirmed — check Idaho Department of Labor: Frequently asked questions on labor laws.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Employers with one or more full-time, part-time, seasonal or occasional employees, unless the law exempts them.
Employers with one or more full-time, part-time, seasonal, or occasional employees are required to maintain a workers' compensation policy
- Owners and officers: The owner of a sole proprietorship, working members of a partnership or LLC, and corporate officers who own at least 10% of the stock are exempt; in some cases coverage can be elected.
- Check a policy: Contact an Employer Compliance representative at (208) 334-6060 or suretyrequest@iic.idaho.gov.
Source: Idaho Workers' Compensation Facts for Employers (Idaho Industrial Commission), checked November 2026 · More: Idaho workers' comp
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ConfirmedIf there's no coverage
A penalty of $2 per day per employee or $25 per day, whichever is greater, plus 10% of benefits paid. Failing to carry coverage is a misdemeanor.
Source: Idaho Workers' Compensation Facts for Employers (Idaho Industrial Commission), checked November 2026 · More: Idaho workers' comp
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
By the earlier of the next regularly scheduled payday or 10 days (weekends and holidays not counted). On the employee's written request, within 48 hours of receiving it.
by the earlier of the next regularly scheduled payday or within ten (10) days
Source: Idaho Statutes 45-606: Payment of wages upon separation from employment, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
By the earlier of the next regularly scheduled payday or 10 days (weekends and holidays not counted). On the employee's written request, within 48 hours of receiving it.
by the earlier of the next regularly scheduled payday or within ten (10) days
- Unused vacation: Idaho's Department of Labor lists vacation, holiday, severance and sick pay among things Idaho law does not require; they are matters for agreement between employer and employee.
- If it's late: Administrative penalties of up to $750 for failing to pay final wages. In court, the judgment can be the unpaid wages plus penalties or three times the unpaid wages, whichever is greater.
Source: Idaho Statutes 45-606: Payment of wages upon separation from employment, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
At least 5 work search actions a week, for work-seeking claimants.
Source: Idaho Department of Labor: What are my UI work search requirements? (Feb. 2026), checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
The Tax Commission gives filing instructions both for 1099s with Idaho withholding (sent with Form 967) and for 1099s without it (sent with Form 96 or IRS Form 1096 to a different P.O. box).
- W-2s: Last day of January (with Form 967)
- 1099s: Last day of February
- Annual reconciliation: Form 967, Idaho Annual Withholding Report, due Last day of January.
- Electronic filing: Idaho requires electronic filing of W-2 and 1099 forms; the guide cites the IRS rule that 10 or more information returns must be e-filed.
Source: Idaho State Tax Commission: Filing Information Returns (1099s, W-2s) (updated September 16, 2026), checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | Form 967 with W-2s Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Sunday, February 28, 2027 | 1099s (separately from Form 967) Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check Idaho DOL: Unemployment tax rates
- State income tax withholding: check Idaho State Tax Commission: Filing Information Returns (1099s, W-2s) (updated September 16, 2026)
- E-Verify for private employers: check S 1247 (2026), statement of purpose
- Breaks for workers under 18: check Idaho Department of Labor: Frequently asked questions on labor laws
Idaho kit
Idaho Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Idaho unemployment tax wage base for 2027?
Not confirmed in our data files. Check Idaho DOL: Unemployment tax rates (https://labor.idaho.gov/?p=4794). The latest published base is $58,300 per employee in 2026.
How soon must a Idaho employer report a new hire?
Within 20 days of the date of hire.
What is the Idaho minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does Idaho require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in Idaho?
If the employer ends the job: By the earlier of the next regularly scheduled payday or 10 days (weekends and holidays not counted). On the employee's written request, within 48 hours of receiving it. If the employee quits: By the earlier of the next regularly scheduled payday or 10 days (weekends and holidays not counted). On the employee's written request, within 48 hours of receiving it.
Does Idaho require state W-2 or 1099 filing?
The Tax Commission gives filing instructions both for 1099s with Idaho withholding (sent with Form 967) and for 1099s without it (sent with Form 96 or IRS Form 1096 to a different P.O. box). W-2s: Last day of January (with Form 967) 1099s: Last day of February
Do Idaho employers need workers' comp?
Employers with one or more full-time, part-time, seasonal or occasional employees, unless the law exempts them.
Related: Employer compliance by state · 2027 changes for employers