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Idaho Department of Labor
Rate Class Array

Effective Date: 1/1/2025

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.124522 & Above 0.225% 0.18000% 0.03825% 0.00675%
2 0.104365 - 0.124521 0.375% 0.30000% 0.06375% 0.01125%
3 0.089068 - 0.104364 0.450% 0.36000% 0.07650% 0.01350%
4 0.071358 - 0.089067 0.525% 0.42000% 0.08925% 0.01575%
5 0.052400 - 0.071357 0.600% 0.48000% 0.10200% 0.01800%
6 0.036562 - 0.052399 0.675% 0.54000% 0.11475% 0.02025%
7 0.000002 - 0.036561 0.750% 0.60000% 0.12750% 0.02250%
Tax RateUI RateAdmin RateWorkforce Rate
Standard Rate 1.000% 0.80000% 0.17000% 0.03000%
Deficit ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 (0.000001) - (0.019248) 1.351% 1.08080% 0.22967% 0.04053%
2 (0.019249) - (0.052117) 1.501% 1.20080% 0.25517% 0.04503%
3 (0.052118) - (0.094293) 1.651% 1.32080% 0.28067% 0.04953%
4 (0.094294) - (0.214938) 1.801% 1.44080% 0.30617% 0.05403%
5 (0.214939) - (0.661367) 2.101% 1.68080% 0.35717% 0.06303%
6 (0.661368) & Below 5.400% 5.40000% 0.00000% 0.00000%

Effective Date: 1/1/2024

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.129778 & Above 0.281% 0.22480% 0.04777% 0.00843%
2 0.111060 - 0.129777 0.469% 0.37520% 0.07973% 0.01407%
3 0.095617 - 0.111059 0.562% 0.44960% 0.09554% 0.01686%
4 0.079052 - 0.095616 0.656% 0.52480% 0.11152% 0.01968%
5 0.058853 - 0.079051 0.750% 0.60000% 0.12750% 0.02250%
6 0.041133 - 0.058852 0.843% 0.67440% 0.14331% 0.02529%
7 0.000001 - 0.041132 0.937% 0.74960% 0.15929% 0.02811%
Tax RateUI RateAdmin RateWorkforce Rate
Standard Rate 1.000% 0.80000% 0.17000% 0.03000%
Deficit ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 (0.000001) - (0.022100) 1.687% 1.34960% 0.28679% 0.05061%
2 (0.022101) - (0.058167) 1.874% 1.49920% 0.31858% 0.05622%
3 (0.058168) - (0.106564) 2.062% 1.64960% 0.35054% 0.06186%
4 (0.106565) - (0.255571) 2.249% 1.79920% 0.38233% 0.06747%
5 (0.255572) - (0.687142) 2.624% 2.09920% 0.44608% 0.07872%
6 (0.687143) & Below 5.400% 5.40000% 0.00000% 0.00000%

Effective Date: 1/1/2023

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.138797 & Above 0.207% 0.16560% 0.03519% 0.00621%
2 0.119349 - 0.138796 0.346% 0.27680% 0.05882% 0.01038%
3 0.103574 - 0.119348 0.415% 0.33200% 0.07055% 0.01245%
4 0.087555 - 0.103573 0.484% 0.38720% 0.08228% 0.01452%
5 0.067849 - 0.087554 0.553% 0.44240% 0.09401% 0.01659%
6 0.047109 - 0.067848 0.622% 0.49760% 0.10574% 0.01866%
7 0.000001 - 0.047108 0.691% 0.55280% 0.11747% 0.02073%
Tax RateUI RateAdmin RateWorkforce Rate
Standard Rate 1.000% 0.80000% 0.17000% 0.03000%
Deficit ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 (0.000001) - (0.021883) 1.245% 0.99600% 0.21165% 0.03735%
2 (0.021884) - (0.059611) 1.383% 1.10640% 0.23511% 0.04149%
3 (0.059612) - (0.148106) 1.521% 1.21680% 0.25857% 0.04563%
4 (0.148107) - (0.293147) 1.659% 1.32720% 0.28203% 0.04977%
5 (0.293148) - (0.810769) 1.936% 1.54880% 0.32912% 0.05808%
6 (0.810770) & Below 5.400% 5.40000% 0.00000% 0.00000%

Effective Date: 1/1/2022

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.144705 & Above 0.207% 0.20079% 0.00000% 0.00621%
2 0.126443 - 0.144704 0.346% 0.33562% 0.00000% 0.01038%
3 0.111763 - 0.126442 0.415% 0.40255% 0.00000% 0.01245%
4 0.095310 - 0.111762 0.484% 0.46948% 0.00000% 0.01452%
5 0.074283 - 0.095309 0.553% 0.53641% 0.00000% 0.01659%
6 0.052471 - 0.074282 0.622% 0.60334% 0.00000% 0.01866%
7 0.000001 - 0.052470 0.691% 0.67027% 0.00000% 0.02073%
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) - (0.031977) 1.245% 1.20765% 0.00000% 0.03735%
2 (0.031978) - (0.085364) 1.383% 1.34151% 0.00000% 0.04149%
3 (0.085365) - (0.210600) 1.521% 1.47537% 0.00000% 0.04563%
4 (0.210601) - (0.369579) 1.659% 1.60923% 0.00000% 0.04977%
5 (0.369580) - (0.980100) 1.936% 1.87792% 0.00000% 0.05808%
6 (0.980101) & Below 5.400% 5.40000% 0.00000% 0.00000%

Effective Date: 1/1/2021

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.146035 & Above 0.207% 0.20079% 0.00000% 0.00621%
2 0.129360 - 0.146034 0.346% 0.33562% 0.00000% 0.01038%
3 0.116735 - 0.129359 0.415% 0.40255% 0.00000% 0.01245%
4 0.102073 - 0.116734 0.484% 0.46948% 0.00000% 0.01452%
5 0.081741 - 0.102072 0.553% 0.53641% 0.00000% 0.01659%
6 0.057637 - 0.081740 0.622% 0.60334% 0.00000% 0.01866%
7 0.000001 - 0.057636 0.691% 0.67027% 0.00000% 0.02073%
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) - (0.032874) 1.245% 1.20765% 0.00000% 0.03735%
2 (0.032875) - (0.091461) 1.383% 1.34151% 0.00000% 0.04149%
3 (0.091462) - (0.198377) 1.521% 1.47537% 0.00000% 0.04563%
4 (0.198378) - (0.378232) 1.659% 1.60923% 0.00000% 0.04977%
5 (0.378233) - (0.995146) 1.936% 1.87792% 0.00000% 0.05808%
6 (0.995147) & Below 5.400% 5.40000% 0.00000% 0.00000%

Effective Date: 1/1/2020

Positive ClassRatio Range Tax RateUI RateAdmin RateWorkforce Rate
1 0.149504 & Above 0.255% 0.24735% 0.00000% 0.00765%
2 0.132114 - 0.149503 0.424% 0.41128% 0.00000% 0.01272%
3 0.119701 - 0.132113 0.509% 0.49373% 0.00000% 0.01527%
4 0.106448 - 0.119700 0.594% 0.57618% 0.00000% 0.01782%
5 0.086270 - 0.106447 0.679% 0.65863% 0.00000% 0.02037%
6 0.063431 - 0.086269 0.764% 0.74108% 0.00000% 0.02292%
7 0.000001 - 0.063430 0.849% 0.82353% 0.00000% 0.02547%
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) - (0.027495) 1.527% 1.48119% 0.00000% 0.04581%
2 (0.027496) - (0.096048) 1.697% 1.64609% 0.00000% 0.05091%
3 (0.096049) - (0.183458) 1.867% 1.81099% 0.00000% 0.05601%
4 (0.183459) - (0.334727) 2.037% 1.97589% 0.00000% 0.06111%
5 (0.334728) - (1.059558) 2.376% 2.30472% 0.00000% 0.07128%
6 (1.059559) & Below 5.400% 5.40000% 0.00000% 0.00000%
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