Utah Payroll Tax and Labor Laws

Get your Utah State Tax ID Numbers 

Click HERE to obtain State Tax ID and State Unemployment Tax ID 

Utah Wage and Hour Laws

Minimum Wage 

Utah minimum wage rate is currently $7.25 per hour. 

For more information on Utah’s minimum wage law, please click HERE. 

Overtime 

There is no state-mandated overtime law in Utah. Utah follows the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA). 

Pay Frequency 

Utah’s Payment of Wages Act requires employers to pay employees for wages earned at least semimonthly on paydays designated in advance and within 10 days after the close of the pay period.  

Employees hired on a yearly salary may be paid on a monthly basis if wages are paid within 7 days after the end of the month for which services were rendered.  

For more information on Utah’s pay frequency law, please click HERE. 

Utah Unemployment 

Taxable Wage Base :                                             $47,000 

New Employer Rate (% Taxable Wages):           1.4% - 6.5%  (7.3% for new out-of-state contractors) 

Employee Tax Rate (% Taxable Wages):             None 

Utah Income Tax Withholding 

Utah requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the State Tax Commission. 

Utah State Resources 

Utah State Tax Commission 

Utah Labor Commission 

Utah Department of Workforce Services 

Utah SUI Rate 

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation. 

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs. 

Revised 1/1/2024