Employers are liable if, during the current or the preceding calendar year, they pay wages of $1500 or more in a calendar quarter; or, if during this or the preceding calendar year one or more workers were employed for some portion of a day during 20 different weeks in the year.
Agricultural employers are liable if during the current or preceding calendar year they paid $20,000 or more in CASH wages during a calendar quarter; or, if during this or the preceding calendar year ten (10) or more workers were employed for some portion of a day during 20 different weeks in the year.
An agricultural employer must report all wages for the entire calendar year and pay the associated UI taxes if the coverage criteria are met at any time during the year. No late penalty will be applied if wages in prior quarters of the year and reported and UI taxes paid on or before the the due date of the quarter in which coverage is met.
Noncash remuneration for agricultural services is not considered as "wages" as long as they adhere to IDAPA 09.01.35.061.03(j). Examples of non-cash wages that are typically not reportable are rent, room, board or commodities furnished to workers. Non-cash wages should not be used in determining coverage criteria or for reporting wages on quarterly reports.
Employers of domestic workers including private homes, local college clubs, sororities, fraternities, etc., who pay CASH wages of $1,000 or more in a calendar quarter in the current or preceding calendar year, are required to report. If an employer employs other types of workers, the wages of its domestic workers are not automatically covered; however, when the $1,000 quarterly cash criterion is met, an employer becomes liable for unemployment taxes on the wages paid to a domestic or household worker for that entire period and following calendar year. The wages should be reported in the quarters in which they were actually paid. While only cash wages are used in meeting the $1,000 per quarter coverage criteria, after the coverage test has been met, meals, lodging or any other noncash remuneration used as part of the workers pay must be included on quarterly reports as wages for domestic services.
Employers Operating Two or More Establishments in Idaho
When one employing entity operates two or more establishments in Idaho, wages of all establishments must be reported under one account. If each of the establishments is operated by a separate legal employing entity, an account will be established for each entity. For example, two corporations are separate legal entities even though individual A owns the majority of the stock in each corporation. Also, where A is a partner of B operating one store and a partner of C operating a second store, they must be considered two separate entities.
NOTE: A husband and wife with separate sole proprietorship businesses may have separate account numbers.
To obtain more information about unemployment insurance taxes, contact any Department of Labor tax representative. To find the tax representative nearest you, please consult theTax Representatives directory.