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ID

Idaho Nanny Tax Guide

Idaho has a simple flat income tax of 5.8% and no disability or paid leave requirements. The high SUI wage base means employers pay on more of each employee's wages.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$7.25/hour (federal)

SUTA Rate Range

0.4% - 5.2%

Key Things to Know

  • Flat state income tax of 5.8%
  • Uses federal minimum wage
  • No disability or paid leave requirements
  • High SUI wage base ($53,500)

Idaho Employer Requirements

State Income Tax

Idaho uses a flat 5.8% income tax rate. This makes calculating withholding straightforward compared to states with progressive brackets.

State Unemployment Insurance

Employers pay SUI tax on the first $53,500 of wages. New employer rate is 1.0%, with rates ranging from 0.4% to 5.2% based on experience.

Workers' Compensation

Idaho requires workers' compensation for most employees. Household employers should verify coverage requirements with the state.

What will it cost?

Wondering what you'll actually owe as a Idaho employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: Idaho tax agency, IRS Publication 926

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