All states · Updated for 2026
How to pay a nanny in Idaho
Everything a Idaho family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- Idaho unemployment tax: register with Idaho Department of Labor after $1,000 or more in cash wages for domestic employment in a calendar quarter (current or preceding year); new employers pay 1.00% on the first $58,300.00 of wages; file Quarterly Unemployment Insurance Tax Report and wage report (Employer Portal) quarterly.
- Idaho income tax: withholding is voluntary for household employers (form ID W-4).
- New hire report: within 20 days of their start date.
- Minimum wage: $7.25/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Idaho Code 72-212 exempts household domestic service and casual employment from the Workers' Compensation Law unless the employer elects coverage under 72-213.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and ID W-4.
- File the Idaho new-hire report within 20 days at the state site.
- Register with Idaho Department of Labor once you cross $1,000 or more in cash wages for domestic employment in a calendar quarter (current or preceding year) (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file Quarterly Unemployment Insurance Tax Report and wage report (Employer Portal). Reports and payments due the last day of April, July, October and January (Idaho Code 72-1349); no grace period. New employers pay the standard rate (1.000% for 2026, of which 0.97% UI and 0.03% workforce development) for at least six calendar quarters; rate notices are mailed in December.
- January: W-2 to your nanny, W-2/W-3 to the SSA, Form 967, Idaho Annual Withholding Report (with W-2s) to the state. April: Schedule H with your 1040.
Run your numbers
Use the free Idaho nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in Idaho?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Idaho unemployment tax applies after $1,000 or more in cash wages for domestic employment in a calendar quarter (current or preceding year).
Do I withhold Idaho income tax from my nanny?
Idaho does not require household employers to withhold state income tax; you can withhold voluntarily using ID W-4 if your nanny asks.
What forms do I file in Idaho?
Quarterly Unemployment Insurance Tax Report and wage report (Employer Portal) quarterly with Idaho Department of Labor, Form 967, Idaho Annual Withholding Report (with W-2s) annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in Idaho?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Idaho. Idaho has no state overtime law for domestic workers; federal FLSA rules apply (1.5× after 40 hours; live-in domestic workers are exempt from federal overtime). Minimum wage $7.25 follows the federal rate (state source not re-verified for 2026).
What is the minimum wage for a nanny in Idaho?
$7.25 per hour in 2026.
Pay your Idaho nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with Quarterly Unemployment Insurance Tax Report and wage report (Employer Portal) pre-filled. 14-day free trial, no card needed.
Start free trialSources: Idaho State Tax Commission, Table for Percentage Computation Method of Withholding (EPB00744, 07-23-2026); Idaho State Tax Commission, Computing Withholding (percentage and annualized methods, Idaho Child Tax Credit Allowance $0, rounding, supplemental 5.3%); Idaho State Tax Commission, Withholding Due Dates (Form 910 cycles; Form 967 due last day of January); Idaho State Tax Commission, Withholding Filing (Form 910 cycle thresholds; Form 967); Idaho Department of Labor, Rate Class Array effective 01/01/2026 (taxable wage base $58,300; standard rate 1.000%); Idaho Department of Labor, Employer Handbook — Tax Information (Nov. 2025): domestic employers at $1,000 cash wages per quarter; reports due last day of Apr/Jul/Oct/Jan; Idaho Department of Labor, Report New Hires (within 20 days); Idaho Code § 72-212 (workers' compensation exemptions: household domestic service). Rules for 2026. General information, not tax or legal advice.