Coverage: Any business that has at least one employee for some portion of a day in each of 20 different weeks in the current or preceding calendar year or that has a payroll of at least $1,500 in any quarter in the current or preceding calendar year.
Rates: 0.262% - 5.4% (2008); 1.0% (standard rate for 2008)
Taxable Wage Limit: $33,200 for 2009 ($32,200 for 2008)
Employee Withholding: None
Administration:
Department of Labor
317 Main Street
Boise, Idaho 83735-0001
Telephone: (208) 334-6100; (800) 448-2977