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- Idaho Unemployment Insurance Tax Rates
Idaho Department of Labor
Rate Class Array
Effective Date: 1/1/2024
Positive Class | Ratio Range |
Tax Rate | UI Rate | Admin Rate | Workforce 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 Rate | UI Rate | Admin Rate | Workforce Rate |
Standard Rate |
1.000% |
0.80000% |
0.17000% |
0.03000% |
Deficit Class | Ratio Range |
Tax Rate | UI Rate | Admin Rate | Workforce 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 Class | Ratio Range |
Tax Rate | UI Rate | Admin Rate | Workforce 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 Rate | UI Rate | Admin Rate | Workforce Rate |
Standard Rate |
1.000% |
0.80000% |
0.17000% |
0.03000% |
Deficit Class | Ratio Range |
Tax Rate | UI Rate | Admin Rate | Workforce 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 Class | Ratio Range |
Tax Rate | UI Rate | Admin Rate | Workforce 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 Rate | UI Rate | Admin Rate | Workforce Rate |
Standard Rate |
1.000% |
0.97000% |
0.00000% |
0.03000% |
Deficit Class | Ratio Range |
Tax Rate | UI Rate | Admin Rate | Workforce 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 Class | Ratio Range |
Tax Rate | UI Rate | Admin Rate | Workforce 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 Rate | UI Rate | Admin Rate | Workforce Rate |
Standard Rate |
1.000% |
0.97000% |
0.00000% |
0.03000% |
Deficit Class | Ratio Range |
Tax Rate | UI Rate | Admin Rate | Workforce 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 Class | Ratio Range |
Tax Rate | UI Rate | Admin Rate | Workforce 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 Rate | UI Rate | Admin Rate | Workforce Rate |
Standard Rate |
1.000% |
0.97000% |
0.00000% |
0.03000% |
Deficit Class | Ratio Range |
Tax Rate | UI Rate | Admin Rate | Workforce 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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