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Idaho has a flat 5.695% income tax (reducing to 5.1% by 2026) and Boise is one of the fastest-growing tech markets in the US. Note the very high SUI wage base ($53,500). Rippling handles Idaho State Tax Commission, IDOL, and workers’ comp compliance.
Idaho is one of the fastest-growing states in the US, with Boise emerging as a major technology hub driven by tech migration from California, Micron Technology’s semiconductor operations, and a strong quality-of-life profile. Idaho payroll is employer-friendly: a flat 5.695% income tax (reducing toward 5.1%), no state paid leave, and right-to-work. The SUI wage base ($53,500) is one of the highest in the US but offset by a low new-employer rate.
Rippling’s Idaho payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| FUTA | 6.0% (net 0.6%) | After SUTA credit; first $7,000 |
| ID SUI (IDOL) | New employer 1.044% | On first $53,500 of wages (2024) — one of the highest wage bases in the US |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% | No wage base limit |
| Workers’ Compensation | Varies by risk class | Required for most employers |
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| Contribution | Rate | Notes |
|---|---|---|
| Federal Income Tax | Graduated 10–37% | Per W-4 |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% + 0.9% surtax | Surtax above $200K single |
| Idaho State Income Tax | 5.695% flat | Flat rate since 2023 (reduced from graduated structure; further reducing to 5.1% by 2026) |
| Idaho Income | ID Rate |
|---|---|
| All income | 5.695% flat (2024; reducing to 5.1% by 2026) |
ID withholding remitted to Idaho State Tax Commission. Annual 967 reconciliation.
Final Pay: Idaho requires final pay on the next regular payday, or within 10 days if the employee demands in writing. Accrued vacation: Idaho Wage Claim Act treats promised vacation as wages if the employer’s policy provides for payout.
Idaho moved to a flat income tax rate of 5.695% in 2023 (from a prior graduated structure). Further reductions are planned: 5.1% by 2026. Idaho is progressively simplifying and lowering its tax burden to compete with neighboring Nevada (no income tax) and Washington (no personal income tax). Rippling updates ID withholding annually.
Boise is one of the fastest-growing technology markets in the US, driven by tech migration from California, a strong quality-of-life profile, and lower costs than coastal markets. Major employers include Micron Technology (semiconductor manufacturing), HP Inc., and a growing startup ecosystem. Boise tech salaries now approach Pacific Northwest levels for senior talent.
Idaho’s minimum wage is $7.25/hour — matching the federal minimum. Idaho has not enacted a state minimum above the federal floor. No Idaho cities have enacted local minimums above state.
Idaho’s SUI taxable wage base is $53,500 for 2024 — one of the highest in the US. The new employer rate is 1.044%, which is relatively low. The high wage base means the maximum annual SUI contribution for a new employer on one employee is approximately $558.
