What is the state minimum wage? 

  • $7.25/hour (equals federal minimum wage)
  • $4.25/hour (training minimum wage) – Utah allows a training minimum wage to be paid to minor employees for their first 90 days of employment.
  • Utah allows a special tipped minimum wage to be paid to any tipped employees earning over $30 a month in tips, with the exception of chefs, janitors, and dishwashers.

What do I need to know about state withholding tax?

  • Income earned within Utah is subject to withholding tax for both residents and non-residents
  • Income earned for work done outside of Utah is subject to withholding tax. (You may reduce the Utah tax by any tax withheld by another state).
  • New employers are required to register for a withholding account. Click here to register.

What forms do employees need to set up state withholding?

  • N/A – Utah does not have a state-specific withholding form

What do I need to know about unemployment tax?

  • 2021 Taxable Wage Base – 38,900
  • 2021 New Employer UI Rate – Industry rated
  • With few exceptions, new employers are required to register for an unemployment tax account.  Click here to register.

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: orswebcss@utah.gov

Additional Resources:

Utah Department of Human Services – Employer Information Utah Department of Workforce Services
Utah Employment Laws Utah Employer Handbook
Utah Forms & Publications Utah Insurance Department – Workers Compensation

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