Pay stub requirements in Idaho

01 — The law

What Idaho law requires

1. 01

   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.

   Idaho Code 45-609 - Withholding of wages →
2. 02

   Withholding 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.

   Idaho Code 45-609 - Withholding of wages →
3. 03

   Monthly 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.

   Idaho Code 45-608 - Pay periods, penalty →
4. 04

   Fifteen 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.

   Idaho Code 45-608 - Pay periods, penalty →
5. 05

   The 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.

   Idaho Code 44-1502 - Minimum wages →
6. 06

   The 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.

   Idaho Code 44-1502 - Minimum wages →

02 — Local rates

Local rates above the Idaho minimum

03 — What we calculate

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.

04 — Questions

Frequently asked questions

Does Idaho require a pay stub?

It requires a statement of deductions, and only for pay periods in which deductions were actually made. Gross pay, hours worked and net pay are outside the statutory duty. What sets Idaho apart is the penalty: a wilful failure to furnish the statement is a misdemeanour rather than a civil matter.

Can my Idaho employer require direct deposit?

No. Depositing wages into an account is permitted only where the employee has voluntarily authorised it, and the statute adds that if the employee revokes the authorisation it is deemed terminated and the ordinary rules on payment of wages apply again. Cheques must be cashable without any charge to the employee.

How often must an Idaho employer pay wages?

At least once during each calendar month on paydays designated in advance. The end of the pay period being settled may be no more than fifteen days before the payday, a payday landing on a nonworkday moves to the preceding workday, and a longer lag needs the director permission on a written application.

What is the minimum wage in Idaho in 2026?

Seven dollars twenty five cents an hour. The statute expressly ties the state figure to the federal one, so it moves only when Congress moves. Employees under twenty may be paid four dollars twenty five cents during their first ninety consecutive days of employment with that employer.

Does any Idaho city have its own minimum wage?

No, and none can. The minimum wage statute forbids any political subdivision of the state from establishing minimum wages higher than the state figure by ordinance or other action, so the seven dollars twenty five cents rate is the same in Boise as it is anywhere else in Idaho.

What does a tipped worker earn in Idaho before tips?

At least three dollars thirty five cents an hour in direct wages, which is above the federal cash wage. Tips have to bring the total to the minimum wage and the employer covers any shortfall. If you and your employer disagree about how much you actually received in tips, the burden of proving the amount is on the employer.