IDAPA 35.01.01.510 — PAYROLL FACTOR: NUMERATOR (RULE 510)

Section 63-3027(16)(d), Idaho Code. The numerator of the payroll factor is the total amount the taxpayer paid for
compensation in Idaho during the taxable year. The tests in Section 63-3027(16)(e), Idaho Code, apply in determining
whether compensation is paid in Idaho. It will be presumed that the total wages reported by the taxpayer to Idaho for
unemployment insurance purposes constitute compensation paid in Idaho except compensation excluded by Rules
500 through 524 of these rules. The presumption may be overcome by satisfactory evidence that an employee's
compensation is not properly reportable to Idaho for unemployment insurance purposes.
(4-6-23)