Employer Portal - Idaho Department of Labor iUS

Idaho Department of Labor
Rate Class Array

Effective Date: 1/1/2019

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.153543 & Above 0.251% 0.24347% 0.00000% 0.00753%
2 0.135732 - 0.153542 0.418% 0.40546% 0.00000% 0.01254%
3 0.126118 - 0.135731 0.502% 0.48694% 0.00000% 0.01506%
4 0.111811 - 0.126117 0.585% 0.56745% 0.00000% 0.01755%
5 0.091888 - 0.111810 0.669% 0.64893% 0.00000% 0.02007%
6 0.069504 - 0.091887 0.753% 0.73041% 0.00000% 0.02259%
7 0.000001 - 0.069503 0.836% 0.81092% 0.00000% 0.02508%
Tax RateUI RateAdmin RateWorkforce Rate
Standard Rate 1.000% 0.97000% 0.00000% 0.03000%
Deficit ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 (0.000001) - (0.028770) 1.505% 1.45985% 0.00000% 0.04515%
2 (0.028771) - (0.090772) 1.672% 1.62184% 0.00000% 0.05016%
3 (0.090773) - (0.200733) 1.840% 1.78480% 0.00000% 0.05520%
4 (0.200734) - (0.377647) 2.007% 1.94679% 0.00000% 0.06021%
5 (0.377648) - (1.118603) 2.341% 2.27077% 0.00000% 0.07023%
6 (1.118604) & Below 5.400% 5.40000% 0.00000% 0.00000%

Effective Date: 1/1/2018

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.156107 & Above 0.269% 0.26093% 0.00000% 0.00807%
2 0.139365 - 0.156106 0.448% 0.43456% 0.00000% 0.01344%
3 0.129124 - 0.139364 0.537% 0.52089% 0.00000% 0.01611%
4 0.118240 - 0.129123 0.627% 0.60819% 0.00000% 0.01881%
5 0.098176 - 0.118239 0.716% 0.69452% 0.00000% 0.02148%
6 0.076945 - 0.098175 0.806% 0.78182% 0.00000% 0.02418%
7 0.000001 - 0.076944 0.895% 0.86815% 0.00000% 0.02685%
Tax RateUI RateAdmin RateWorkforce Rate
Standard Rate 1.000% 0.97000% 0.00000% 0.03000%
Deficit ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 (0.000001) - (0.026667) 1.611% 1.56267% 0.00000% 0.04833%
2 (0.026668) - (0.094501) 1.791% 1.73727% 0.00000% 0.05373%
3 (0.094502) - (0.200323) 1.969% 1.90993% 0.00000% 0.05907%
4 (0.200324) - (0.369992) 2.149% 2.08453% 0.00000% 0.06447%
5 (0.369993) - (1.169482) 2.507% 2.43179% 0.00000% 0.07521%
6 (1.169483) & Below 5.400% 5.40000% 0.00000% 0.00000%

Effective Date: 1/1/2017

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.157488 & Above 0.399% 0.38703% 0.00000% 0.01197%
2 0.141884 - 0.157487 0.664% 0.64408% 0.00000% 0.01992%
3 0.133731 - 0.141883 0.797% 0.77309% 0.00000% 0.02391%
4 0.121175 - 0.133730 0.930% 0.90210% 0.00000% 0.02790%
5 0.103263 - 0.121174 1.063% 1.03111% 0.00000% 0.03189%
6 0.080761 - 0.103262 1.196% 1.16012% 0.00000% 0.03588%
7 0.000001 - 0.080760 1.329% 1.28913% 0.00000% 0.03987%
Tax RateUI RateAdmin RateWorkforce Rate
Standard Rate 1.395% 1.35315% 0.00000% 0.04185%
Deficit ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 (0.000001) - (0.040559) 2.391% 2.31927% 0.00000% 0.07173%
2 (0.040560) - (0.121707) 2.657% 2.57729% 0.00000% 0.07971%
3 (0.121708) - (0.229153) 2.923% 2.83531% 0.00000% 0.08769%
4 (0.229154) - (0.435559) 3.189% 3.09333% 0.00000% 0.09567%
5 (0.435560) - (1.209193) 3.720% 3.60840% 0.00000% 0.11160%
6 (1.209194) & Below 5.400% 5.40000% 0.00000% 0.00000%

Effective Date: 1/1/2016

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.156751 & Above 0.425% 0.34000% 0.07225% 0.01275%
2 0.142006 - 0.156750 0.709% 0.56720% 0.12053% 0.02127%
3 0.133264 - 0.142005 0.850% 0.68000% 0.14450% 0.02550%
4 0.122782 - 0.133263 0.992% 0.79360% 0.16864% 0.02976%
5 0.107051 - 0.122781 1.134% 0.90720% 0.19278% 0.03402%
6 0.083059 - 0.107050 1.275% 1.02000% 0.21675% 0.03825%
7 0.000001 - 0.083058 1.417% 1.13360% 0.24089% 0.04251%
Tax RateUI RateAdmin RateWorkforce Rate
Standard Rate 1.488% 1.19040% 0.25296% 0.04464%
Deficit ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 (0.000001) - (0.043030) 2.551% 2.04080% 0.43367% 0.07653%
2 (0.043031) - (0.126969) 2.834% 2.26720% 0.48178% 0.08502%
3 (0.126970) - (0.237386) 3.118% 2.49440% 0.53006% 0.09354%
4 (0.237387) - (0.435250) 3.401% 2.72080% 0.57817% 0.10203%
5 (0.435251) - (1.215753) 3.968% 3.17440% 0.67456% 0.11904%
6 (1.215754) & Below 5.400% 5.40000% 0.00000% 0.00000%

Effective Date: 1/1/2015

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.153278 & Above 0.453% 0.36240% 0.07701% 0.01359%
2 0.141849 - 0.153277 0.755% 0.60400% 0.12835% 0.02265%
3 0.133748 - 0.141848 0.906% 0.72480% 0.15402% 0.02718%
4 0.125542 - 0.133747 1.057% 0.84560% 0.17969% 0.03171%
5 0.112348 - 0.125541 1.208% 0.96640% 0.20536% 0.03624%
6 0.095349 - 0.112347 1.359% 1.08720% 0.23103% 0.04077%
7 0.000001 - 0.095348 1.510% 1.20800% 0.25670% 0.04530%
Tax RateUI RateAdmin RateWorkforce Rate
Standard Rate 1.585% 1.26800% 0.26945% 0.04755%
Deficit ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 (0.000001) - (0.061176) 2.717% 2.17360% 0.46189% 0.08151%
2 (0.061177) - (0.154104) 3.019% 2.41520% 0.51323% 0.09057%
3 (0.154105) - (0.254399) 3.321% 2.65680% 0.56457% 0.09963%
4 (0.254400) - (0.460443) 3.623% 2.89840% 0.61591% 0.10869%
5 (0.460444) - (1.178134) 4.227% 3.38160% 0.71859% 0.12681%
6 (1.178135) & Below 5.400% 5.40000% 0.00000% 0.00000%
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