Withholding

Withholding requirements

Employees must complete Form W-4, Employee’s Withholding Allowance Certificate.
https://www.irs.gov/uac/about-form-w4

Supplemental rate

Employers should add supplemental wages to regular wages, compute tax on the total, and subtract the tax withheld on regular wages

State Unemployment Insurance (SUI)

Wage base

$35,300

Contribuitions

Rates range from 0.1% to 7.1%
New employers are assigned an SUI rate based on their industry, instead of a state standard.
New out-of-state contractors are assigned the maximum tax rate (7.1%) allowable under state law.

Labor

Minimum wage

$7.25

Termination Pay

Employees who are fired should receive their termination pay within 24 hours. If employees quit, they should receive their final payroll on the next regular payday.

More information

New Hire Filing

Reporting deadline

Employers must report hiring, rehiring, and employees returning to work within 20 days

Reporting by mail

New hire reporting form

Form W-4

Child Support

More information

Office of Recovery Services
P.O. Box 45011
Salt Lake City, UT 84145-0011

Other

Local taxes

N/A

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Labor Commission: http://laborcommission.utah.gov/
State Tax Commission: http://tax.utah.gov/
Workforce Services: http://jobs.utah.gov/employer/

Last Updated

05/01/2019

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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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