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March 7, 2022

Idaho law extends 2021 SUI tax rates through 2023; 2022 SUI wage base increased

On February 18, 2022, Idaho Governor Brad Little signed into law House Bill 450, which gives employers stability and consistency in their state unemployment insurance (SUI) costs by extending the 2021 SUI rates for two years through 2023. It is estimated the legislation will result in tax savings of $64 million for Idaho businesses over the next two years.

Governor Little had previously announced that, per the state's Department of Labor's request, he transferred $200 million of the state's share of federal CARE Act funds to the state SUI trust fund to keep the fund solvent and avoid doubling employers' SUI taxes in 2021. (News release, September 3, 2020; news release, Idaho Department of Labor, 12-18-2020.)

2022 SUI tax rates

Because of HB 450, the Idaho 2022 state unemployment insurance (SUI) tax rates range from 0.207% to 5.4%, unchanged from 2021. Previously, the Department had indicated that the 2022 SUI tax rates would range from 0.24444% to 5.4, roughly an 18% decrease. (Updated 2022 Rate Class ArrayPrevious 2022 Rate Class Array.)

The 2022 new employer SUI rate continues at 1.0%.

SUI tax rates continue to include a variable Workforce Development surcharge of 3% of the base SUI tax rate that should not be used when completing the 2022 federal Form 940 worksheet (the surcharge is shown separately on the quarterly SUI tax return).

2022 SUI wage base

The SUI taxable wage base for 2022 is $46,500, up from $43,000 for 2021. (Administrative Order No. 656; Unemployment Tax Rates.)


Contact Information
For additional information concerning this Alert, please contact:
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (
   • Kenneth Hausser (
   • Debera Salam (


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