State Web Site:   www.idaho.gov
 
General Business Requirement:

Apply to the Secretary of State for a Certificate of Authority to conduct business in Idaho.

Business Entity Registration Forms

Licensing/Registration:

Not required.

However, certain minimum standards for PEOs have been set forth in the:

Idaho Professional Employer Recognition Act

Unemployment Insurance:

Idaho Business Registration System – Online registration, or

Idaho Business Registration Form – Print only.

New Employer Rate (2008) = 1.30% + 3.0% (includes variable work force development training tax for most employers.)
Wage Limit (2008) - $32,200
Employer/Reporting Unit for SUTA contributions:  PEO or client/co-employer or both.

Agency Web Site:  Idaho Dept. of Labor

State Taxes:

Idaho Business Registration System – Online registration, or

Idaho Business Registration Form – Print only.

Agency Web Site:  Idaho State Tax Commission

Workers’ Compensation:

Rating Bureau – NCCI:  State Specific Requirements for PEO
(Best viewed in Internet Explorer)

Workers’ compensation coverage is provided by the PEO.

Exclusive remedy benefits apply to both PEO and client/co-employer.

Agency Web Site:   Idaho Industrial Commission

Benefit Plans:

A PEO sponsored fully insured benefit plan is not subject to additional regulation.

A PEO sponsored self-funded benefit plan is allowed per the Minimum Standards section 44-2405 of the Idaho Professional Employer Recognition Act.

MEWA Provisions – Do not apply to PEO.

Agency Web Site:  Idaho Dept. of Insurance