Many websites list Idaho as being one of the best places to start a small business. Overall, Idaho has some of the best taxing policies, procedural platforms, and startup mechanisms for small businesses. However, Idaho doesn’t do so well on making it affordable for small businesses to hire employees. In fact, over 90% of small businesses in Idaho have fewer than five employees. The high hiring cost per employee in Idaho, in terms of regulatory costs (not wage salary), is one of the highest in the United States. It’s easy to start a small business in Idaho, but the high hiring cost per employee makes it difficult to grow a business.