What is the state minimum wage? 

  • $7.25/hour (equals federal minimum wage)
  • $2.13 /hour (tipped employees)

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?

  • 2022 Taxable Wage Base – $41,600
  • 2022 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

Get A Quote For Utah Payroll Services

  • This field is for validation purposes and should be left unchanged.