Employer payroll taxes in Idaho for 2026
On top of each paycheck, a Idaho employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $5,215.00 a year, so the employee costs $65,215.00.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Idaho unemployment (SUTA) | 1% for new employers | First $58,300 |
Idaho unemployment tax (SUTA)
Idaho employers pay state unemployment tax on the first $58,300 of each employee's wages in 2026. A new employer starts at 1%, and experienced employers pay from 0.208% to 5.4% depending on their layoff history.
New employers start at 1% for at least six quarters.
What an employee costs in Idaho
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,637.00 | $32,637 | 8.8% | $25,548 |
| $40,000 | $3,502.00 | $43,502 | 8.8% | $33,053 |
| $50,000 | $4,367.00 | $54,367 | 8.7% | $40,558 |
| $60,000 | $5,215.00 | $65,215 | 8.7% | $48,063 |
| $75,000 | $6,362.50 | $81,363 | 8.5% | $58,471 |
| $100,000 | $8,275.00 | $108,275 | 8.3% | $74,733 |
| $125,000 | $10,187.50 | $135,188 | 8.2% | $90,932 |
| $150,000 | $12,100.00 | $162,100 | 8.1% | $106,694 |
Withholding from Idaho paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Idaho income tax. Employees checking their own pay can use the Idaho paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Idaho employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Idaho, Utah has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Idaho | $583.00 | $5,215.00 | $65,215 |
| Montana payroll calculator | $558.14 | $5,190.14 | $65,190 |
| Nevada payroll calculator | $1,311.00 | $5,943.00 | $65,943 |
| Oregon payroll calculator | $1,360.80 | $5,992.80 | $65,993 |
| Utah payroll calculator | $0.00 | $4,632.00 | $64,632 |
| Washington payroll calculator | $0.00 | $4,632.00 | $64,632 |
| Wyoming payroll calculator | $0.00 | $4,632.00 | $64,632 |
Sources
Idaho unemployment and program rates come from the state's own 2026 figures: labor.idaho.gov, labor.idaho.gov, gov.idaho.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.