Utah Payroll Taxes 2026: Complete Overview for Employers
Utah flat 4.55% income tax, SUI on $48,900, and all employer obligations.
Practical, accurate resources for Utah small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
Utah flat 4.55% income tax, SUI on $48,900, and all employer obligations.
How to register with Utah State Tax Commission and Utah Department of Workforce Services as a new Utah employer.
New employer rate 1.1%, experienced range 0.20%β7.20%, wage base $48,900.
Utah minimum wage is $7.25/hr. Utahβs minimum wage is $7.25/hr, matching the federal rate. Tipped employees may be paid $2.13/hr.
Semi-monthly pay required. Final pay: Terminated employees must be paid within 24 hours. Employees who resign are paid on the next regular payday..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, Utah-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and Utah new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and Utah recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for Utah small businesses.
Federal OT after 40 hrs/week, Utah overtime rules, exemptions, salary thresholds.