Pay stub requirements in Idaho
Idaho keeps the wage statement short and backs it with a criminal penalty. Section 45-609 requires an employer to furnish each employee with a statement of the deductions made from wages for each pay period in which deductions are made, and adds that a wilful failure to comply constitutes a misdemeanour. Nothing obliges the employer to show gross pay, hours or net pay. Paydays run at least once each calendar month, the pay period may not have ended more than fifteen days before payday, and the state legislature has forbidden any city or county in Idaho from setting a minimum wage above the state one.
- Pay stub required
- A statement of deductions, where deductions were made
- Electronic delivery
- Not addressed by statute
- Minimum wage (2026)
- $7.25/hour, $3.35 direct wage for tipped staff
- Pay frequency
- At least monthly, period ending within fifteen days
What Idaho law requires
A statement of deductions, enforced as a misdemeanour
An employer shall furnish each employee with a statement of deductions made from the employee wages for each pay period such deductions are made, and the wilful failure of any employer to comply with that subsection constitutes a misdemeanour. Few states put a criminal penalty behind the wage statement duty at all, let alone one this narrow in scope.
SourceWithholding needs a law behind it or a signature in front of it
No employer may withhold or divert any portion of an employee wages unless the employer is required or empowered to do so by state or federal law, or the employer has a written authorization from the employee for deductions for a lawful purpose. There is no residual category for deductions the employer thinks are reasonable.
SourceMonthly paydays, and direct deposit stays voluntary
Employers shall pay all wages due at least once during each calendar month on regular paydays designated in advance, in lawful money or by checks that can be cashed without charge to the employee. Depositing wages into a bank, savings and loan or credit union account of the employee choice is allowed only where the employee has voluntarily authorised it, and revoking that authorisation terminates it.
SourceFifteen days between the end of the period and the payday
The end of the pay period for which payment is made on a regular payday must be not more than fifteen days before that payday, and a payday falling on a nonworkday moves to the preceding workday. The director may permit a longer lag on an application showing good and sufficient reasons, and may levy a civil penalty of up to five hundred dollars per pay period on an employer that never sought that exemption yet pays late as a matter of pattern.
SourceThe rate tracks the federal one, and cities may not beat it
No employer shall pay wages at a rate of less than seven dollars twenty five cents an hour, and the statute says the amount of the minimum wage shall conform to and track with the federal minimum wage. Subsection 4 forbids any political subdivision of the state from establishing minimum wages higher than the section provides, which is why no Idaho city has its own rate.
SourceThe tipped direct wage is higher than the federal floor
Direct wages paid to a tipped employee may not be less than three dollars thirty five cents an hour, which is more than the federal cash wage of two dollars thirteen cents. If tips plus direct wages fall short of the minimum wage the employer makes up the difference, and in a dispute over how much was actually received in tips the burden is on the employer to demonstrate the figure. Employees under twenty may be paid four dollars twenty five cents for their first ninety consecutive days.
Source
What this generator calculates for Idaho
State withholding for Idaho is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.
Frequently asked questions
Sources
- Idaho Code 45-609 - Withholding of wages
- Idaho Code 45-608 - Pay periods, penalty
- Idaho Code 44-1502 - Minimum wages
Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.