What payroll taxes does an Idaho employer pay?

Idaho employers pay federal FUTA (federal unemployment) and Idaho state unemployment insurance (SUI), plus the employer share of FICA (Social Security and Medicare). Idaho does not have a state disability insurance (SDI) or paid family and medical leave (PFML) payroll tax. This calculator focuses on the unemployment taxes (FUTA + SUI); FICA is the same 7.65% employer share nationwide.

What is the FUTA tax rate?

FUTA is 6.0% on the first $7,000 of each employee's annual wages, but employers in states in good standing (including Idaho) receive a 5.4% credit, making the effective FUTA rate 0.6% — a maximum of $42 per employee per year. This calculator uses the 0.6% effective rate.

What is Idaho's SUI new-employer rate?

New employers in Idaho are assigned a standard new-employer unemployment insurance rate of roughly 1.0% in 2024, applied to the taxable wage base (about $55,300 for 2024). After you build an experience history, the Idaho Department of Labor assigns a rate based on your layoff record, which can be higher or lower.

Does Idaho have a PFML or SDI payroll tax?

No. Unlike states such as California, Washington, or Oregon, Idaho does not levy a state disability insurance (SDI) or paid family and medical leave (PFML) payroll tax on employers or employees. So an Idaho employer's state payroll-tax cost is essentially just the SUI contribution, which is why this calculator omits SDI/PFML lines.

Is the employer FICA share included?

This calculator focuses on the unemployment taxes (FUTA + Idaho SUI). The employer FICA share — 6.2% Social Security up to the wage base plus 1.45% Medicare, totaling 7.65% — is identical in every state and can be added separately. We highlight the Idaho-specific costs that differ from other states.

Idaho Employer Payroll Tax Calculator 2024

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What Idaho employers pay

An Idaho employer’s unemployment-tax cost has two parts: federal FUTA and Idaho state unemployment insurance (SUI). FUTA is a flat federal charge capped at the first $7,000 of each worker’s wages, and because Idaho is in good standing employers get the full 5.4% credit, leaving an effective 0.6%. Idaho SUI is charged on a larger state wage base (about $55,300 in 2024) at a rate that starts near 1.0% for new employers and is later experience-rated. Crucially, Idaho has no SDI or PFML payroll tax, so an Idaho employer’s state cost is lighter than in many coastal states.

How it works

The calculator applies each tax only up to its own wage base:

FUTA = min(annual wage, $7,000)  x 0.6%
SUI  = min(annual wage, $55,300) x SUI rate
total employer unemployment tax = FUTA + SUI

You can edit the SUI rate to your assigned experience rate and adjust the SUI wage base. The employer FICA share (7.65%) is the same nationwide and is not part of the Idaho-specific output, though we mention it for context.

Example and notes

An employee earning $60,000 per year, new-employer SUI of 1.0%:

FUTA = min($60,000, $7,000)  x 0.006 = $42.00
SUI  = min($60,000, $55,300) x 0.010 = $553.00
total = $595.00 per year (employer unemployment taxes)

Note: The FUTA credit assumes Idaho is not a credit-reduction state (true for 2024). SUI rates and the wage base are reset annually by the Idaho Department of Labor, and your experience rate may differ from the new-employer rate. Add the 7.65% employer FICA separately for a full per-employee cost.