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Guide · 5 min read · Updated 2026

Idaho pay stub requirements

Governed by Idaho Code § 45-609. This guide covers the mandatory items on every wage statement, penalties for non-compliance, and a checklist for ID employers.

The rule in one paragraph

Idaho requires employers to provide a statement of deductions with each wage payment. Enforcement runs through the Idaho Department of Labor Wage & Hour section.

Mandatory wage-statement items

  1. 1
    Employee name

    Full name of the employee.

  2. 2
    Pay-period dates

    Beginning and ending dates of the pay period.

  3. 3
    Hours worked

    Regular and overtime hours for non-exempt employees.

  4. 4
    Rate of pay

    Hourly, salary, piece, or commission rate applied.

  5. 5
    Gross wages

    Total wages earned before deductions.

  6. 6
    Deductions

    Each deduction itemized separately.

  7. 7
    Net wages

    Take-home pay after all deductions.

Penalties and retention

Penalties

Employees may recover unpaid wages plus treble damages under § 45-615, capped at $1,000 or the wages owed (whichever is greater), plus attorney's fees.

Record retention

At least three years to align with federal FLSA rules.

Electronic wage statements

Allowed, provided employees can access and print records at no cost.

Compliance checklist

  • All required items appear on every wage statement
  • Overtime hours and rates itemized for non-exempt employees
  • Deductions labeled clearly
  • Records retained per state and federal rules
  • Portal or paper delivery available on request

Frequently asked questions

Does Idaho require pay stubs?

Yes — Idaho Code § 45-609 requires an itemized wage statement each pay period.

Are electronic pay stubs allowed?

Yes, provided employees can access and print their statements at no cost.

How long must payroll records be retained?

At least three years to align with federal FLSA rules.

How do I file a wage claim?

File a wage claim with the Idaho state labor agency, or file a federal FLSA complaint with the US Department of Labor Wage & Hour Division.

Generate a ID-compliant pay stub

StubGenPro's US pay stub template covers hours-at-each-rate, itemized deductions, YTD totals, and pay-period dates — the fields most state laws require.