Utah Payroll Tax And Labor Laws

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Did you know that under Utah’s minimum wage law, employees must be paid $7.25 per hour?

Utah Wage and Hour Laws

Employees covered by Utah’s minimum wage law must be paid $7.25 an hour.

All employees are covered except for:

• external salespeople;
• employees in the agriculture industry;
• some temporary workers;
• apprentices or students who are employed by a school in which they are enrolled; and
• people who are handicapped

Utah Payroll for Employers

Employers subject to Utah’s wage payment statute are required to pay wages at least semimonthly and no later than 10 days after the end of a pay period, or the day before if a payday falls on a Saturday, Sunday, or legal holiday. Employers can pay employees on a monthly basis if they are hired on an annual wage basis.

Except for those explicitly exempted by legislation, all employees are covered, with the exception of some agricultural employees. Employees and their employers can reach agreements with one other that allow for payment conditions other than those set forth in the law.

Household Filing In Utah

Currently, OneStop Business Registration does not permit the registration of a business that is required to file yearly employment taxes on Schedule H, Form 1040. To accomplish this activity, follow these steps:

1. Register as a domestic employer with the Utah Department of Workforce Services’ Unemployment Insurance Division. www.jobs.utah.gov/ui is their website address.

2. Make an appointment with the Utah State Tax Commission. Download, study, and complete (if appropriate) the Tax Commission’s form TC-69, which may be found at www.tax.utah.gov/forms/current/tc-69.pdf. For further information, contact the Utah Tax Commission at (801) 297-2200 or go to www.tax.utah.gov.

Utah Unemployment:

Taxable Wage Base ($000s):                        38,900

New Employer Rate (% Taxable Wages)    1.2 – 5.8 (7.2 for new out of state contractors)

Employers in Utah are required to withhold state income tax from their employees’ paychecks and return the money to the State Tax Commission.

Utah Benefits

Utah Voting Rights:

Employer Right to Schedule Voting Hours         Yes

Pay Deduction for Voting Time Leave                 Time Off with Pay Limited to 2 Hours

How do I report new hires to the state?

• • Report new hires online
  • Mail or Fax New Hire Reporting Form
    Utah New Hire Registry
    140 E 300 S
    P.O. Box 45247
    Salt Lake City, UT 84145-0247
  • Fax: (801) 526-4391
  • Phone: (801) 526-9235

How do I submit Child Support payments?

• • Remit payments online
    ORS Child Support Services
    P.O. Box 45011
    Salt Lake City, Utah 84145-0011
  • Fax: (801) 536-8636
  • Phone: (801) 536-8500
  • Email: [email protected]

Utah State Tax Resources