Withholding
Withholding requirements
Employees must complete Form W-4
For Utah-specific employer withholding guidance, you can visit the Utah State Tax Commission’s official page: Utah Withholding Taxes Overview
Supplemental rate
Utah does not treat supplemental wages
State Unemployment Insurance (SUI)
Wage base
$48,900
Contributions
- Range: 0.2% to 7.2% for experienced employers.
- Delinquency Surcharge: Additional 1.0% if prior year contributions are unpaid.
- New Employer Rates:
- Assigned by Industry: Utah does not use a flat rate for new employers. Instead, the rate is based on the two-year average benefit ratio of all employers in the same industry.
More information
Labor
Minimum wage
$7.25
Termination Pay
- If Fired: Final paycheck must be provided within 24 hours of termination.
- If Employee Quits: Final wages must be paid on the next regular payday.
More information
- Tipped Employees: May be paid $2.13/hour in direct wages, but total earnings (wages + tips) must reach at least $7.25/hour.
- Youth Wage: Employees under 20 may be paid $4.25/hour during their first 90 days.
New Hire Filing
Reporting deadline
Employers must report hiring, rehiring, and employees returning to work within 20 days
Reporting online
Reporting by mail
Utah New Hire Registry
P.O. Box 45247
Salt Lake City, UT 84145-0247
Fax: (801) 526-4391
New hire reporting form
- Utah New Hire Registry Reporting Form 6
- Form W-4
Child Support
Online payments
More information
Office of Recovery Services
P.O. Box 45011
Salt Lake City, UT 84145-0011
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
09/30/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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