Idaho Paystub Generator

Reading an Idaho pay stub, line by line

An Idaho pay stub is one of the simplest in the country: exactly one state line, a flat 5.3% income tax, and nothing else for the state. Here is what each line means in 2026:

ID State Income Tax ("ID SIT", "Idaho W/H", "ID Withholding"). Idaho taxes wages at a flat 5.3% for every filing status (Idaho Code §63-3024). The rate was cut from 5.695% to 5.3% by House Bill 40 of 2025 — billed as the largest income-tax cut in state history — and the 2026 session left it unchanged. Idaho uses the federal standard deduction, $16,100 for a single filer in 2026 ($32,200 married), and has no personal exemption. Your employer runs the 2026 withholding tables (Form ID W-4): $0 on the first $16,100 of annual wages, then 5.3% of everything above it — so a $60,000 salary is withheld at $2,326.70 a year, about $89 per biweekly check.

Withholding allowances are worth $0 in 2026. Idaho's Form ID W-4 allowances were tied to the $205-per-child Idaho Child Tax Credit, which expired for tax years beginning January 1, 2026 (§63-3029L). The State Tax Commission's revised tables (July 23, 2026) set the allowance value to zero, so the number of children on your ID W-4 no longer changes the line. Only line 2 (extra dollars per check) or the "Exempt" box still moves it. Bonuses and commissions paid separately are withheld at a flat 5.3%.

What you will NOT see: a local income tax (no Idaho city or county levies one — Boise, Meridian, Nampa, Idaho Falls, Ada and Canyon counties included); a state unemployment line (employer-only — Idaho DOL puts the 2026 taxable wage base at $58,300, a figure we could read only in part on the department's own PDFs); a state disability, paid-family-leave, or workers' compensation deduction (Idaho has no SDI or PFML program, and §72-318 makes deducting workers' comp premiums from wages a misdemeanor).

A small refund is built in. Idaho's statute applies the 5.3% only above a CPI-indexed zero bracket ($4,811 of taxable income for a single filer in 2025 — the 2026 figure is not yet published), but the withholding tables ignore it. A full-year single employee is over-withheld by roughly $255 and gets it back when the Form 40 is filed.

Plus the federal lines on every US stub: federal income tax, Social Security (6.2% up to $184,500 in 2026), and Medicare (1.45%, plus 0.9% on wages over $200,000).

Idaho paycheck facts — 2026

What you actually take home in Idaho (2026 estimates)

Estimated for a single filer taking the standard deduction, including federal income tax, Social Security, Medicare, and Idaho state tax at the flat 5.3% after the $16,100 standard deduction — the same arithmetic as the 2026 withholding tables. There is no local tax and no employee-paid state program to add:

Where the money goes at $60,000: Idaho state tax is $2,327, or 3.9% of gross — federal income tax ($5,020) and FICA ($4,590) take the other 16%. Because the state's withholding tables skip the statutory zero bracket ($4,811 in 2025; 2026 value pending), your actual Idaho liability is about $255 lower than what is withheld, and the difference comes back as a refund.

Married filers: the withholding threshold doubles to $32,200, so a married employee earning $60,000 has about $1,473 withheld for Idaho — roughly $33 less per biweekly check than the single figure in the table.

Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA, Idaho flat 5.3% (Idaho Code §63-3024) after the federal standard deduction adopted by §63-3022, matching the State Tax Commission's Table for Percentage Computation of Withholding (EPB00744, rev. July 23, 2026). The §63-3024 zero bracket is not applied because its 2026 amount is unpublished; it lowers the final liability slightly. Estimates only — your withholding depends on your W-4 and ID W-4, credits, and pre-tax benefits.

What Idaho jobs pay (BLS, May 2025)

Idaho's median hourly wage across all occupations is $23.06 — 6% below the national median of $24.51 — and the mean annual wage is $61,170 (BLS OEWS, May 2025). The flat tax makes the math the same at every pay level: an Idaho software developer at the state median ($131,590) sees about $6,121 withheld for Idaho, exactly 5.3% of everything above $16,100, and a waiter at $30,050 about $739.

Idaho's workforce in numbers

• 2,029,733 residents — past 2 million for the first time, up 10.4% since 2020 — civilian labor force of 998,900, unemployment 3.6% (Census Vintage 2025; BLS, July 2026 preliminary)
• 165,145 self-employed (nonemployer) businesses (Census, 2023) — about one for every 12 residents, and 2.8 times the number of businesses with employees
• 709,721 people on employer payrolls at 58,100 establishments, earning $39.2 billion a year (Census County Business Patterns, 2023)
• Mean annual wage: $61,170; median hourly $23.06 (BLS OEWS, May 2025)

Idaho pay rules — the answers people actually need

Final paycheck: the earlier of the next regular payday or 10 days after separation, weekends and holidays excluded — whether you quit, were fired, or were laid off. Idaho Code §45-606 uses one deadline for every kind of separation. If you make a written request for your wages after leaving, the employer must pay everything then due within 48 hours of receiving it (again excluding weekends and holidays). Unpaid-wage claims go to the Idaho Department of Labor's Wage & Hour section.

Pay frequency: at least once each calendar month, on regular paydays designated in advance (§45-608) — one of the loosest pay-frequency rules in the country. The pay period may end no more than 15 days before payday, and a payday that falls on a non-workday moves to the preceding workday. An employer with a pattern of late payment faces a civil penalty of up to $500 per pay period.

Is a pay stub required? Yes. §45-609(2) requires an employer to "furnish each employee with a statement of deductions made from the employee's wages for each pay period such deductions are made." The statute requires an itemized statement of deductions — it does not spell out gross pay, hours, or rate — and does not specify paper versus electronic. Willful violation is a misdemeanor. Under §45-609(1), a deduction is only lawful if required by law or backed by your written authorization for a lawful purpose.

Minimum wage: $7.25, the federal rate, which §44-1502 says Idaho's rate "shall conform to, and track with." Tipped employees (more than $30 a month in tips) may be paid a $3.35 cash wage with a tip credit of up to $3.90; workers under 20 may be paid a $4.25 training wage for their first 90 consecutive calendar days. No increase is scheduled — the rate moves only if Congress changes the FLSA rate.

Bonuses, commissions, and overtime. When supplemental pay is added to a regular paycheck, Idaho withholds on the combined amount from the tables; when it is paid separately, the State Tax Commission's rule is to multiply the payment by a flat 5.3%. Either way the annual result is the same 5.3% of wages above the $16,100 threshold.

Local minimum wages and local taxes in Idaho (2026)

There are none. Idaho Code §44-1502 bars any political subdivision from setting a minimum wage higher than the state's, so Boise, Meridian, Nampa, Idaho Falls, and every other city and county are at the same $7.25 floor (tipped cash wage $3.35). A full-time job at minimum wage grosses $15,080 — below the $16,100 standard deduction, so no Idaho income tax is withheld at all.

Idaho also has no local income, wage, occupational, or payroll tax. The state's only local-option non-property tax authority is for resort cities of 10,000 people or fewer (§50-1044) — used by Sun Valley, McCall, and Ketchum for sales, lodging, and liquor taxes, never wages. Your stub looks the same whether you work in Ada County, Canyon County, or Bonneville County.

How Idaho compares with its neighbors (take-home on $60,000, 2026 est.)

Idaho sits in the middle of its neighborhood: Washington, Nevada, and Wyoming have no wage income tax at all, while Oregon's brackets take far more from a $60,000 salary than Idaho's flat 5.3%. Washington does deduct employee paid-leave and long-term-care premiums that Idaho never touches.

(Montana and Wyoming figures are directional estimates pending those pages' full data workup.)

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