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: 1.5% (standard); 6.8% (maximum)

Taxable Wage Limit: $25,700 for 2001

Employee Withholding: None

Administration:

Department of Labor
317 Main Street
Boise, Idaho 83735-0001
Telephone: 208-334-6318;
800-448-2977