State unemployment tax (SUTA)
- Wage base
- $58,300 per employee a year
- New-employer rate
- 1.00%
- Construction
- Same as other new employers
Idaho Department of Labor: “All new employers except cost-reimbursement employers, begin with the same standard unemployment insurance tax rate for at least the first six calendar quarters.” The 2026 standard rate is 1.000% (0.97% UI plus 0.03% workforce development).
Charged with it
- Workforce development rate 0.03% — already inside the rate shown.
Per tech, a year 1.00% × $52,374 = $524At the new-employer rate, for a plumber paid the state median ($25.18 × 2,080 h = $52,374). The calculator uses the rate alone.
State pages read