Idaho (ID) – 2019

Idaho

Minimum WageIdahoFederal
Minimum Wage$7.25$7.25
Minimum Cash Wage (Tipped Employee)$3.35$2.13
Maximum Tip Credit$3.90$5.12
Youth Minimum Wage$4.25$4.25
State Income TaxIdahoFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate6.925%
Unemployment InsuranceIdahoFederal
Maximum 2019 Taxable Earnings (Increased from $38,200 in 2018)$40,000
Employee 2019 DeductionNone
Employer 2019 Tax Rates (Includes variable-rate Workforce Development tax)0.251 – 5.4%
Standard 2019 New Employer Rate (Includes 0.03% Workforce Development tax)1.00%
Voluntary Contribution PermittedNo

Federal (FED) – 2019

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
FICA (MEDICARE)Federal
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2018)1.45%
Maximum Taxable EarningsNo Limit
FICA (SOCIAL SECURITY)Federal
Employee / Employer Tax Rate (Unchanged from 2018)6.20%
Maximum Taxable Earnings (Increased from $128,400 in 2018)$132,900
FUTA (EMPLOYER-PAID)Federal
Normal Net TaxNormal Net Tax
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018)$7,000
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018)$3,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2018)37%
Flat Rate Withholding Method (Unchanged from 2018)22%

Idaho State Resources

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