Idaho Pay Stub Requirements & Payroll Taxes

Idaho keeps close to federal law: a $7.25 minimum wage, no state overtime, break or paid sick leave rules, and a pay stub requirement limited to a statement of deductions. Where it is firm is final pay — due by the next payday or within 10 business days, and within 48 hours if the employee asks in writing. Its income tax is a flat 5.3%.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Idaho?

Idaho employers must furnish each employee a statement of deductions made from wages for each pay period in which deductions occur. The statute does not require the statement to separately itemize hours worked, rate of pay, or gross wages beyond the deductions themselves.

Required on every wage statement — Idaho Code § 45-609:

Statement of deductions made from wages for the pay period

Penalty for non-compliance (Idaho Code § 45-609): Willful failure to comply with the wage-statement requirement is a misdemeanor.

How often must employees be paid?

Employers must pay all wages due at least once per calendar month on regular paydays designated in advance, and the end of the pay period covered by a regular payday must be no more than 15 days before that payday. The Department of Labor director may grant exemptions for good cause, and the director may impose a civil penalty of up to $500 per employer per pay period for a pattern of late payment without an exemption.

Source: Idaho Code § 45-608

Idaho minimum wage

Idaho's minimum wage is $7.25 an hour, the same as the federal rate.

$7.25 per hour statewide, effective July 24, 2009Idaho cities and counties may not set their own minimum wages.

Tipped employees: a cash wage of at least $3.35 per hour, provided tips bring total pay to at least $7.25.
Employees under 20: $4.25 per hour for their first 90 consecutive calendar days.

Source: Idaho Code § 44-1502; Idaho Department of Labor

Overtime & double time

Idaho has no state overtime law; the federal Fair Labor Standards Act governs overtime.

Trigger	Pay rate
Daily overtime	No daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek, under the federal FLSA.
7th consecutive workday	No seventh-consecutive-day rule.

Source: Fair Labor Standards Act, 29 U.S.C. § 207

Meal & rest break requirements

Idaho does not require meal breaks. Where an employer gives a bona fide meal period with the employee relieved of duty, federal rules allow it to be unpaid.

Idaho does not require rest breaks. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.

If a break is missed:No premium pay is owed for missed breaks, because none are required.

Source: No Idaho break statute; 29 C.F.R. §§ 785.18–785.19

Idaho state income tax

Idaho taxes income at a flat 5.3%, cut from 5.695% by House Bill 40 (2025) retroactive to January 1, 2025, and unchanged for 2026.

Idaho flat individual income tax rate (2025 and 2026)

Taxable income	Rate
All taxable income	5.30%

There are no graduated brackets. For 2026 the child tax credit withholding allowance is $0, so some employees with children see slightly higher withholding than in 2025.

Source: Idaho Code § 63-3024; Idaho State Tax Commission

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Vacation & paid time off (PTO)

Idaho does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.

Vacation pay the employer has promised under its policy can be claimed like other wages due.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if the employer's policy or agreement provides for it.

Source: No Idaho vacation statute; terms set by employer policy or contract

Final paycheck rules

Idaho requires final wages by the next regular payday or within 10 days of separation (not counting weekends and holidays), whichever is earlier. If the employee asks in writing, they are due within 48 hours of the request, again excluding weekends and holidays.

Situation	Final wages due
Fired or laid off	By the next regular payday or within 10 business days, whichever is earlier; within 48 hours of a written request.
Quits or resigns (notice makes no difference)	The same deadlines as a discharge.

Late final pay:An employee who sues for unpaid wages can recover up to three times the unpaid amount, plus costs and attorney's fees.

Source: Idaho Code §§ 45-606, 45-615

Other Idaho payroll taxes employers should know

Idaho employers pay state unemployment insurance (UI) tax on wages up to the annual taxable wage base, with rates set annually by employer experience class; Idaho does not have a separate state disability or paid-leave payroll tax.

Tax	Rate	Notes
Unemployment Insurance (UI)	Base rate 0.729%; new employer rate 1.000% (2026)	Taxable wage base is $58,300 per employee for 2026 (up from $55,300 in 2025); actual employer rate varies by experience class.
State Disability Insurance and Paid Family Leave	None	Idaho has neither programme.

Source: Idaho Dept. of Labor, Unemployment Tax Rates; Office of the Governor press release

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Common questions about Idaho pay stubs

Can I get my final Idaho paycheck faster?

Yes. Ask in writing: Idaho requires final wages within 48 hours of a written request, not counting weekends and holidays. Otherwise they are due by the next payday or within 10 business days, whichever is earlier.

What does an Idaho pay stub have to show?

Idaho only requires a statement of the deductions made each pay period in which deductions are taken. Most employers give a full stub anyway, and federal law requires them to keep records of hours and pay.

What is Idaho's tipped minimum wage?

$3.35 an hour in cash wages, as long as tips bring the total to at least $7.25. The employer must make up any shortfall.

Did Idaho's income tax rate change for 2026?

No. It stays at a flat 5.3%, the rate set by House Bill 40 in 2025. What changed for 2026 is that the child tax credit withholding allowance dropped to $0.

Guides that go with this page

Idaho's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Budgeting from take-home pay — Working from real pay dates instead of a salary divided by twelve.
401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.