Reference · State of Idaho

Idaho trade labor costs

What a plumbing, HVAC or electrical tech earns in Idaho, what the state adds to payroll, whether labor is taxed, what a license costs, how lien rights work and when the heating and cooling seasons peak — each figure from the agency that sets it, with the date we read it.

  • Wages BLS OEWS May 2025
  • Payroll and licenses state agencies
  • Checked and
Plumbing median
$25.18/h−17.9% vs the U.S.49th of 51
HVAC median
$27.04/h−7.8% vs the U.S.44th of 51
Electrical median
$30.29/h−0.3% vs the U.S.30th of 51
New-employer SUTA
1.00%on the first $58,300
Payroll programs
Noneno paid-leave or disability program found
Sales tax on labor
Not taxedrepair and installation on buildings

Pay in Idaho

Hourly pay across all industries, May 2025. Half of the workers in each trade earn less than the median and half earn more; one in ten earns less than the 10th percentile. Union and non-union, no self-employed.

Hourly pay, 10th to 90th percentileDrawn to scale: one dollar axis for all three trades
  • PlumbingU.S. median $30.67

    plumbers: 10th percentile $18.96, 25th $22.21, median $25.18, 75th $33.48, 90th $39.72 an hour; U.S. median $30.67.

  • HVACU.S. median $29.33

    HVAC techs: 10th percentile $18.59, 25th $22.71, median $27.04, 75th $32.23, 90th $38.84 an hour; U.S. median $29.33.

  • ElectricalU.S. median $30.38

    electricians: 10th percentile $18.67, 25th $23.26, median $30.29, 75th $39.44, 90th $45.90 an hour; U.S. median $30.38.

  • 25th–75th percentile
  • State median
  • U.S. median
Hourly pay by percentile for plumbers, HVAC techs and electricians in Idaho, BLS OEWS May 2025
PercentilePlumbingHVACElectrical
10th$18.96$18.59$18.67
25th$22.21$22.71$23.26
Median$25.18$27.04$30.29
75th$33.48$32.23$39.44
90th$39.72$38.84$45.90
Mean$28.10$28.85$32.02
U.S. median$30.67$29.33$30.38
vs U.S.−17.9%−7.8%−0.3%
Rank49th44th30th
Jobs3,0904,5505,690

Dollars an hour. BLS occupations: Plumbers, pipefitters and steamfitters (SOC 47-2152); Heating, air conditioning and refrigeration mechanics and installers (SOC 49-9021); Electricians (SOC 47-2111). “vs U.S.” compares the medians; rank 1 is the highest median of the 50 states and DC. Released May 15, 2026; the next survey is due each spring.

Payroll costs the state adds

What Idaho charges an employer on top of wages: unemployment tax, and any paid-leave or disability program funded through payroll, and who must carry workers’ comp. Federal Social Security, Medicare and unemployment tax apply in every state and are already in the calculator. Workers’ comp premiums depend on the class code and the insurer, so the card gives the rules, not a rate.

State unemployment tax (SUTA)

Idaho Department of Labor

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

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

Workers’ compensation

Idaho Industrial Commission

Who must carry it
Any employeeEmployers with one or more full-time, part-time, seasonal or occasional employees must have a workers’ compensation policy in place before the first employee is hired, unless specifically exempt. Waivers are prohibited. iic.idaho.gov
Where to buy it
Private insurers or the state fundIdaho State Insurance FundEmployers buy from private insurers, from the State Insurance Fund (a quasi-governmental body created by Idaho Code § 72-901, not a state agency), or through the NCCI-run assigned risk pool if no one else will write them; large employers may self-insure. iic.idaho.gov
Owners
Exempt from the insurance requirement: sole proprietors, working partners and working LLC members, and corporate officers who own at least 10% of the stock and are directors (if the corporation has directors). They may elect coverage by a written declaration of the insurer and the employer; family members living in a sole proprietor’s household are also exempt (Idaho Code § 72-212). iic.idaho.gov
Construction
A business is liable for compensation to the employees of a contractor or subcontractor under it that has not insured, wherever it would have been liable had they worked for it directly (Idaho Code § 72-216); it can then recover from that contractor. legislature.idaho.gov

Statute and agency pages read

Paid leave and disability insurance

We found no state paid family and medical leave or temporary disability insurance program funded through payroll in Idaho on October 28, 2026. State paid sick leave rules, where they exist, are not covered here.

New-employer rates usually last one to three years — longer in some states (four years in Indiana, four to five in D.C.); then the state assigns your own rate, and your rate notice wins over any figure here. The calculator below uses the new-employer rate where one is clear. Where a state’s own pages could not be read, the card says so and gives the U.S. Labor Department’s figure.

What a shop in Idaho needs to charge

The calculator’s example shop — three techs, $120,000 of overhead, a truck each, 10% net profit — with Idaho’s median wage for each trade and its unemployment tax filled in. Your own numbers will differ; change them in the calculator below.

Example shopBreak-evenRate, 10% profit
Plumbingwage $25.18$101.13$112.36→ $115
HVACwage $27.04$105.15$116.83→ $120
Electricalwage $30.29$112.14$124.60→ $125

Per billable hour; → is the rate rounded up, as the calculator rounds it. Everything except the wage and the unemployment tax is the national example (BLS, IRS and DOL figures listed on the labor rate calculator).

Change the numbers for your shop

The labor rate calculator, opened on Idaho: pick your trade, put in your own crew, pay and overhead, and the rate and break-even redraw as you type.

Your labor rate

Who does the billable work?

Example shop in Idaho: 3 techs at the state’s median plumber wage, $120,000 overhead. Change any number or pick another state.

Charge at least Example shop · Idaho

Charge at least $112.36 per billable hour; break-even $101.13.

Round up to $115 (+$2.64)

See it drawn to scale
Rate build-upDrawn to scale: every dollar the same height
Rate build-up for the example, drawn to scaleColumn from $0 to $112.36 per billable hour, drawn to scale: wage $43.04, taxes & benefits $11.47, overhead $32.87, truck $13.74, profit 10% $11.24. Break-even line at $101.13. Rounded up to $115.12345$0Labor$54.51Break-even$101.13Your rate$112.36Round up to$115
  1. Wage$52,374.40 ÷ 1,216.8 h$43.04
  2. Taxes & benefits26.65% of pay$11.47
  3. Overhead$120,000 ÷ 3,650.4 h$32.87
  4. Truck$16,719.14 ÷ 1,216.8 h$13.74
  5. Profit 10%of the price$11.24
Break-even
$101.13
Profit per hour
$11.24
Revenue a year
$410,171

$101.13 ÷ (1 − 10%) = $112.36rounded up to $115

Already showing the example.

Price your tasks at $115 an hourOpens the price book builder with this rate.

Billable hours
1,216.8per tech a year
Loaded wage
$31.89per paid hour
Labor
$54.51per billable hour
Overhead
$32.87per billable hour
Truck
$13.74per billable hour
Labor burden
26.65%over gross pay

What moves your rate

  • Every billable hour sold under $101.13 loses money.
  • At 70% billable instead of 65%, break-even drops to $93.90, $7.22 an hour less.
  • Cut $10,000 of overhead a year and break-even drops $2.74 an hour, to $98.39.
Show the math
  1. Worked hours2,080 h − 26 days × 8 h = 1,872 h
  2. Billable hours per tech1,872 h × 65% = 1,216.8 h
  3. Gross pay per tech$25.18 × 2,080 h = $52,374.40
  4. Employer taxes and comp$3,247.21 SS + $759.43 Medicare + $42.00 FUTA + $523.74 SUTA + $1,398.40 comp = $5,970.78
  5. Benefits$52,374.40 × 15.25% = $7,987.10
  6. Labor per billable hour$66,332.28 ÷ 1,216.8 h = $54.51
  7. Overhead per billable hour$120,000 ÷ (3 × 1,216.8 h) = $32.87
  8. Truck per billable hour$16,719.14 ÷ 1,216.8 h = $13.74
  9. Break-even$54.51 + $32.87 + $13.74 = $101.13
  10. Rate at 10% profit$101.13 ÷ (1 − 10%) = $112.36

Change the numbers

State and trade
Trade

Fills the wage and state unemployment tax (SUTA). Workers’ comp and everything else stay as they are.

Filled for Idaho3 figures
Wage Plumbing
$25.18/hr
Idaho median for plumbers · BLS OEWS May 2025
SUTA rate New employer
1.00%
New-employer rate, construction included (Idaho Department of Labor, 2026) · DOL Significant Provisions, July 2026
SUTA wage base Per tech
$58,300
Idaho · DOL Significant Provisions, July 2026

Your own rate notice wins. These are new-employer rates: after one to three years the state sets your own, and construction employers often pay a different rate.

Idaho: pay, payroll taxes and licensesSee all 50 states and DC
Idaho: the fine print

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).

Crew and pay

People who bill hours. Office staff go in overhead.

Average base pay. Filled: Idaho median for plumbers, BLS OEWS May 2025.

Hours and time off2,080 h · 26 days off

40 hours × 52 weeks = 2,080.

Holidays, vacation and sick days, 8 h each. Example: 8 + 11 + 7 (BLS).

Optional. Paid at 1.5 × the wage. Leave 0 if none.

Billable time

Share of worked hours that ends up on invoices. Published figures run from 30% to 65%.

Billable hours1,216.8 hper tech · 3,650.4 h for the shop
Payroll taxes and benefits+26.65% of pay

Filled: Idaho new-employer rate, DOL Significant Provisions, July 2026. Your notice wins.

Pay per tech the rate applies to. Filled: Idaho, DOL Significant Provisions, July 2026.

Use the rate on your policy. Example: BLS construction average.

Health, retirement and other benefits. Example: BLS construction average.

Loaded wage$31.89per paid hour · burden 26.65%

Included automatically (IRS, tax year 2026): Social Security 6.2% of pay up to $184,500, Medicare 1.45%, federal unemployment (FUTA) 0.6% of the first $7,000.

Shop costs

An example figure. Everything except field pay and trucks — split it in the worksheet below.

Payments, fuel, insurance and upkeep. Enter 0 if trucks are already in overhead.

Profit

Profit as a share of the price, not a markup on cost.

Your rate: $112.36 per billable hour · break-even $101.13. Back to the result

Sales tax on your work

What Idaho’s tax agency says about repair and installation labor on buildings and the parts and fixtures that go into them. This is what the agency’s pages say, not tax advice.

Labor
Not taxedContractors who build, improve, repair or alter real property, plumbers, electricians and HVAC contractors among them, don’t charge sales tax to the customer.Selling items without installing them, or installing trade fixtures that stay personal property, are retail sales; on mixed jobs only the retail items are taxed, separated on the invoice.
Materials
Contractor, when buyingThe contractor is the consumer and pays sales or use tax on all the goods it uses, even when the customer is exempt.

Read October 24, 2026 on the agency pages listed under Sources. All 50 states and DC side by side.

Licenses and state fees

The license a shop needs from the state to contract for each trade, the board that issues it and the fees on its own schedule. Cities and counties can add their own licenses, registrations and permit fees; exam vendors and fingerprinting may charge more.

Plumbing

State license

Idaho Division of Occupational and Professional Licenses (DOPL) – State Plumbing Board

Plumbing Contractor license (certificate of competency)

Unlawful for any person or firm to engage in the business or work of plumbing in Idaho unless the person (or firm’s responsible person) passed the exam and holds a state certificate of competency (Idaho Code 54-2610).

FeeAmount
Application feeone-time$22.50
Contractor initial license fee3 years (license term)$147
Contractor renewal fee3 years$108

Exams are given through PSI (fee not stated on the Board’s pages). IDAPA 24.39.20 requires a $2,000 compliance bond for contractors (not a fee).

Keeping the license

Renewal
Idaho plumbing contractor and journeyman certificates of competency are issued for three years and may be renewed in the month before they expire, with proof of the board’s continuing education (Idaho Code 54-2617). legislature.idaho.gov
Continuing ed.
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.
Reciprocity
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.

HVAC

State license

Idaho Division of Occupational and Professional Licenses (DOPL) – Heating, Ventilation and Air Conditioning (HVAC) Board

HVAC Contractor license (certificate of competency)

Unlawful for any person or firm to engage in the business or work of HVAC in Idaho unless the person (or firm’s responsible person) passed the exam and holds a state certificate of competency (Idaho Code 54-5008).

FeeAmount
Application feeone-time$35
Contractor license fee3 years (license term); DOPL moving to 2-year licenses from Oct 30, 2026$225
Contractor renewal fee3 years; DOPL moving to 2-year licenses from Oct 30, 2026$150

Fee rows are from the Board’s fee table (columns: License Fee | Renewal Fee | Reinstatement Fee | Term). From October 30, 2026 DOPL is moving the HVAC Board to 2-year licenses that expire on the licensee’s birthday; new applicants get at least a 2-year license, and fees are adjusted to the longer period (charged for whole years), so the 3-year terms shown here are being phased out. Exam fee not stated on the page.

Keeping the license

Renewal
Idaho Code 54-5013 sets HVAC certificates to expire 24 months from issue, while the HVAC Board’s fee table still shows 3-year terms; DOPL began moving the HVAC Board to two-year licensure on October 30, 2026. legislature.idaho.gov · dopl.idaho.gov
Continuing ed.
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.
Reciprocity
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.

Electrical

State license

Idaho Division of Occupational and Professional Licenses (DOPL) – Idaho Electrical Board

Electrical Contractor license (with a licensed Master Electrician as appropriate)

It is unlawful for any person, partnership, company, firm, association or corporation to act as an electrical contractor in Idaho until it has received an electrical contractor license from the DOPL administrator (Idaho Code 54-1002).

FeeAmount
Application feeone-time$15
Contractor license fee1 year (license term) (moving to a 2-year term from Oct 30, 2026)$125
Contractor renewal feeper year (moving to a 2-year term from Oct 30, 2026)$100

Fee rows are from the Board’s fee table (columns: License Fee | Renewal Fee | Reinstatement Fee | Term). Master electrician license: $65 (renewal $45, 3-year term). From October 30, 2026 DOPL moves Electrical Board licenses with terms shorter than two years, including the 1-year contractor license, to a 2-year cycle; fees are adjusted to the longer period and charged for whole years, so the 1-year contractor amounts shown here will change. Exam fee not stated on the page.

Keeping the license

Renewal
Idaho electrical contractor licenses have run one year and journeyman and master licenses three years; from October 30, 2026 DOPL is moving licenses with cycles shorter than two years (such as contractor licenses) to a two-year renewal cycle, with expiration tied to birth date or original issue date. dopl.idaho.gov
Continuing ed.
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.
Reciprocity
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.

Beyond the trade license

Contractor registration, bond and insurance the state asks of a trade shop

Registration
Idaho’s general construction contractor registration (Idaho Code 54-52, Idaho Contractors Board) does not apply to people licensed under the electrical, plumbing or HVAC chapters (chapters 10, 26 and 50 of title 54) while they work within their license, but such exempt licensees may not hold themselves out as registered contractors. legislature.idaho.gov
Bond
$2,000Plumbing contractors and specialty contractors must provide a $2,000 compliance bond to the State Plumbing Board, kept in force for the whole certificate period and renewed with the certificate (IDAPA 24.39.20). The electrical licensing law requires insurance rather than a bond. adminrules.idaho.gov
Insurance
$300,000Electrical contractors and specialty electrical contractors must show $300,000 of liability insurance, plus workers’ compensation if applicable, to renew or revive their license (Idaho Code 54-1013). For plumbing and HVAC licenses, the statutes and board pages state no insurance minimum. legislature.idaho.gov

Board and statute pages read

State or city license?

State license only Who licenses the trades in Idaho

Plumbing, HVAC and electrical licenses are issued by the state (Division of Occupational and Professional Licenses); cities and counties may issue permits and inspect, but may not charge occupational license fees to state-certified plumbing contractors and journeymen unless they have qualified plumbing inspectors (Idaho Code 54-2619). legislature.idaho.gov

State and city pages read

What Idaho law says about lien rights on private jobs — the notices, the deadline to file and the deadline to sue — and whether a statute sets payment deadlines or caps retainage. Read from the statute itself; it is not legal advice.

Mechanic’s lien

Idaho Code §§ 45-501 to 45-525Chapter 5 Liens of Mechanics and Materialmen

You, hired by the owner
On a residential job (1 to 4 dwelling units) over $2,000, the general contractor must give the homeowner a signed disclosure statement before entering into the contract and keep the homeowner’s signed acknowledgment of receipt (Idaho Code § 45-525); the lien claim itself must include that proof of disclosure (§ 45-507(3)(e)). Commercial jobs have no pre-lien notice. legislature.idaho.gov
Subs and suppliers
No preliminary noticeIdaho’s mechanic’s lien chapter has no preliminary or pre-lien notice for subcontractors or suppliers; a sub files the same lien claim within 90 days and serves a copy on the owner within 5 business days after filing (Idaho Code § 45-507). legislature.idaho.gov
File the lien
90 daysFile the lien claim with the county recorder within 90 days after you complete the labor or services or last furnish materials, and serve a copy on the owner by personal service or certified mail within 5 business days after filing (Idaho Code § 45-507). The same 90 days applies to subs and suppliers. legislature.idaho.gov
Enforce it
6 monthsSue to enforce the lien within 6 months after the claim is filed; if a payment on account or a dated credit extension is endorsed on the lien record, the 6 months run from that payment or the end of the extension (Idaho Code § 45-510). legislature.idaho.gov
Homes
For homes of 1 to 4 units, a general contractor on a contract over $2,000 must disclose the homeowner’s rights (lien waivers from subs, proof of liability and workers’ comp insurance, extended title insurance, a surety bond) and, before final payment, list every sub, supplier and rental company paid over $500 (Idaho Code § 45-525). Skipping it is a Consumer Protection Act violation; the rule does not apply when the homeowner calls you for a bona fide emergency or for necessary repairs to an electrical, plumbing or water system. legislature.idaho.gov

Statutes read

Payment deadlines and retainage

Private jobs (public contracts have their own rules)

Prompt payment
No private-job statuteIdaho has no statute setting payment deadlines or late-payment interest on private construction jobs; the prompt-payment rule in Idaho Code § 67-2302 covers state agencies, and the statute search for “prompt payment” turns up no private-job rule. legislature.search.idaho.gov · legislature.idaho.gov
Retainage
No private-job capIdaho has no private-job retainage cap; the 5% retainage limit in Idaho Code § 54-1926 applies to public works contracts, and § 67-2302 to state agency payments. legislature.search.idaho.gov

Statutes read

Heating and cooling season in Idaho

Degree days, NOAA’s index of the energy it takes to heat or cool a building: each degree a day’s mean temperature falls below 65 °F is one heating degree day, each degree above is one cooling degree day. Thirty-year normals for Boise airport, month by month.

Heating degree days
5,321
Cooling degree days
1,045
Nights ≤ 32 °F
108
Days ≥ 90 °F
55
Normal heating and cooling degree days (base 65 °F) and freezing nights by month at Boise airport, NOAA 1991–2020 normals
MonthHeatingCoolingNights ≤ 32 °F
Jan1,018026
Feb770020
Mar614011
Apr42435
May200421
Jun61143–
Jul5386–
Aug8341–
Sep80119–
Oct377104
Nov742016
Dec1,020025

Heating carries the load at Boise airport: 5,321 heating degree days a year against 1,045 cooling degree days, peaking in December (1,020).

The lightest months for heating and cooling together are June and September (204 and 199 degree days).

Nights at or below 32 °F: about 108 a year, ten or more a month in November through March; 1 at or below 0 °F. Days reaching 90 °F: about 55 a year, the most in July.

Weighted by where Idaho’s people live, NOAA’s statewide normals (1981–2010) are 6,809 heating and 460 cooling degree days — 12th for heating and 38th for cooling among the 48 contiguous states (the contiguous U.S.: 4,332 and 1,272).

Station: Boise airport (USW00024131), NOAA NCEI U.S. Climate Normals 1991–2020 — station file; statewide figures: NOAA Climate Prediction Center. Bars share one scale: the longest is 1,020 degree days. Read .

Sources

Each page opened on the date shown. License, registration, lien and workers’ comp sources are linked beside each fact above. Figures change: the agency’s own page wins over this one.

  1. May 2025 State Occupational Employment and Wage Estimates (state file oesm25st)U.S. Bureau of Labor Statistics · read October 28, 2026
  2. Occupational Employment and Wages — May 2025 (news release USDL-26-0725, May 15, 2026)U.S. Bureau of Labor Statistics · read October 28, 2026
  3. Public Data API (national OEWS series for the three occupations)U.S. Bureau of Labor Statistics · read October 28, 2026
  4. Unemployment insurance tax rates (labor.idaho.gov)Idaho Department of Labor · read October 28, 2026
  5. Unemployment insurance tax rates (labor.idaho.gov)Idaho Department of Labor · read October 28, 2026
  6. Significant Provisions of State Unemployment Insurance Laws, Effective July 2026U.S. Department of Labor, Office of Unemployment Insurance · read October 28, 2026
  7. Contractors Working in IdahoIdaho State Tax Commission · last updated May 26, 2026 · read October 24, 2026
  8. Idaho Code §§ 45-501 to 45-525 — Chapter 5 Liens of Mechanics and MaterialmenOfficial state code · read November 4, 2026
  9. Workers’ compensation coverage requirementsIdaho Industrial Commission · read November 4, 2026
  10. U.S. Climate Normals 1991–2020, Boise airport (USW00024131)NOAA National Centers for Environmental Information · read November 4, 2026
  11. Population-weighted daily heating and cooling degree day normals, 1981–2010 (states and CONUS)NOAA National Weather Service, Climate Prediction Center · read November 4, 2026