Use this section to get help understanding Idaho’s unemployment insurance tax system.
The handbook includes:
- Online wage reporting and tax payment system – Employer Portal
- Facts about unemployment insurance
- Primary required reports
- Employer liability for filing reports and paying taxes
- Covered employment / exempt employment defined
- Wages – covered and exempt
- What you need to know about reporting and paying unemployment insurance tax
- Information you need to file a quarterly unemployment insurance tax report
- Unemployment insurance tax rates
- Schedule of taxable wage rates
- Controlling your unemployment insurance tax rate
- Corporate officer tax exemption option
Contact an unemployment tax representative
Administrative Offices
317 W. Main St
Boise, ID 83735
Phone: (208) 332-3576
1-800-448-2977
Fax: (208) 334-6301
Hours
8 a.m. – 5 p.m.
Monday – Friday
except observed holidays

Michael Johnson – deputy director
Phone: (208) 332-3576 Ext. 3082
Email: michael.johnson@labor.idaho.gov
JoAnna Henry – bureau chief, UI compliance
Phone: (208) 364-7781 Ext. 3146
Email: joanna.henry@labor.idaho.gov
Carrie Hale – program manager
Phone: (208) 332-3573 Ext. 3429
Email: carrie.hale@labor.idaho.gov
Carolyn Casebolt – program manager
Phone: (208) 332-3576 Ext. 3487
Email: carolyn.casebolt@labor.idaho.gov
Jaimie Cassel – program supervisor
Phone: (208) 332-3573 Ext. 4028
Email: jaimie.cassel@labor.idaho.gov
Noelia Luna – program supervisor
Phone: (208) 332-3576 Ext. 3099
Email: noelia.luna@labor.idaho.gov
Karen Rogers – program supervisor
Phone: (208) 332-3576 Ext. 3794
Email: karen.rogers@labor.idaho.gov
Brenda Ellis – UI tax support supervisor
Phone: (208) 332-3576 Ext. 4190
Email: brenda.ellis@labor.idaho.gov