Out-of-State Employees

Definition

Out of State Employees are employees with a work location other than Idaho. The University of Idaho pays different payroll tax rates for employees that have a work location other than the State of Idaho. This includes withholding taxes, unemployment insurance, and workers’ compensation.

Electronic Personnel Action Form (EPAF)

When creating an EPAF it’s very important that you choose the correct Job Location. This field is used for reporting and identifying the correct tax rates that must be paid. If you don’t see the location you need please contact Payroll Services at payroll@uidaho.edu.  For other EPAF related questions, please visit the EPAF Materials and Information web page.

Workers’ Compensation

Workers’ compensation laws provide money and medical benefits to an employee who has an injury as a result of an accident, injury, or occupational disease on–the-job. The employer benefits by receiving immunity from court actions against them by the employee in exchange for accepting liability that is limited and determined.

The Out-of-State Workers’ Compensation form needs to be filled out for every employee with a work location other than Idaho and is due to payroll before their first day of work.

  • The information only pertains to their position out-of-state.
  • The date the employee started working out-of-state is required, not the date of hire.
  • Only the salary estimates for the out-of-state location through the dates noted are required.