PAYROLL TAX RATES
Utah payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Utah, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Utah Department of Workforce Services (DWS), Unemployment Insurance (opens in a new tab) | Utah DWS, Employer Handbook (PDF) (opens in a new tab) | |
| Taxable wage base | $50,700 | Utah DWS, Unemployment Insurance Employer Tax Rates (FAQ) (opens in a new tab) | |
| Wage base set each year | Yes | Utah Code §35A-4-208, Wages defined (opens in a new tab) | |
| New employer rate | Set by industryIndustry rate: the two-year average benefit ratio of all employers in the new employer's industry, times the reserve factor (1.10 for 2026), plus the social cost (0.1% for 2026); assigned on registration. New out-of-state contractors pay the 7.1% maximum unless they buy an existing business.Surcharges not included | Utah DWS, Unemployment Insurance Employer Tax Rates (FAQ) (opens in a new tab) | |
| Employee contribution | None | Utah Code §35A-4-302, Contributions (opens in a new tab) | |
| When an employer becomes liable | Any employer that employs one or more individuals for some portion of a day during a calendar year, or that must be an employer for full FUTA credit. Domestic: $1,000 cash wages in a quarter of this or last year; agricultural: $20,000 cash in a quarter, or 10 or more workers in 20 weeks; 501(c)(3): four or more in 20 weeks. | Utah Code §35A-4-203, Definition of employer; §35A-4-204 and -206, employment (opens in a new tab) | |
| Experience rate after | 1 fiscal year | Utah DWS, Unemployment Insurance Employer Tax Rates (FAQ) (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL OUI, FUTA Credit Reductions (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Utah State Tax Commission (opens in a new tab) | Utah State Tax Commission, Utah Withholding Taxes (opens in a new tab) | |
| Withholding rates | 4.45% flat | Utah State Tax Commission, Publication 14, Withholding Tax Guide (Rev. 4/26, PDF), Utah Withholding Schedules (opens in a new tab) | |
| Supplemental wages | Aggregate method only | Utah Administrative Code R865-9I-14, Requirement of Withholding (Tax Commission, effective 2026-01-01) (opens in a new tab) | |
| Reciprocity | None | Utah Administrative Code R865-9I-14, Requirement of Withholding (Tax Commission, effective 2026-01-01) (opens in a new tab) | |
| Employee's withholding form | Federal Form W-4 | Utah State Tax Commission, Publication 14, Withholding Tax Guide (Rev. 04/26) (opens in a new tab) | |
| Local income taxes | No | Utah Constitution Article XIII, Section 5, Use and amount of taxes and expenditures (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | Utah Labor Commission, UALD Wage Claim (Utah Minimum Wage) (opens in a new tab) | |
| Tipped employees, cash wage | $2.13 | Utah Labor Commission, UALD Wage Claim (Utah Minimum Wage) (opens in a new tab) | |
| Rises with inflation | No | Utah Code §34-40-103, Minimum wage -- Commission to review and modify minimum wage (opens in a new tab) | |
| Local rates | No local minimum wages: a city, town or county may not set a minimum wage above the federal minimum (§34-40-106). | Utah Code §34-40-106, Limitations on minimum wage imposed by cities, towns, or counties (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Utah Labor Commission, UALD Wage Claim (FAQ: paid vacation, holiday pay, sick leave) (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | Utah Labor Commission, Employers' Guide to Workers' Compensation (opens in a new tab) | |
| State fund | None; private insurers | Utah Labor Commission, Employers' Guide to Workers' Compensation (opens in a new tab) |
Checked on July 24, 2026.
What a paycheck costs the employer in Utah
Employer taxes and contributions on one employee's pay in Utah, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
Pay$
Pay frequency
- Employer taxes and contributions per check
- $190.39
- First check of the year
- Cost per check
- $2,498.08
- Pay included, first check
- Cost per year
- $64,632.00
- Pay included
Not in the total: Utah unemployment (set by industry on the rate notice).
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Utah unemployment | Set by industry on the rate noticeIndustry rate: the two-year average benefit ratio of all employers in the new employer's industry, times the reserve factor (1.10 for 2026), plus the social cost (0.1% for 2026); assigned on registration. New out-of-state contractors pay the 7.1% maximum unless they buy an existing business. | Not in the total | Utah DWS, Unemployment Insurance Employer Tax Rates (FAQ) (opens in a new tab) | |
| Employer taxes and contributions | $190.39 | $4,632.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,498.08 | $64,632.00 | ||
Checked on October 5, 2026. A figure that is set by industry is left out of the total. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
A new employer's rate is set by its industry. The tax applies to the first $50,700 of each employee's wages a year. The base is reset each year from average wages. An experience rate follows after 1 fiscal year.
Yes: 4.45% flat. Supplemental wages: aggregate method only.
$7.25 an hour.
No. Utah has no state paid family or medical leave program funded through payroll.
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Utah DWS, Employer Handbook (PDF) (opens in a new tab)
- Utah DWS, Unemployment Insurance Employer Tax Rates (FAQ) (opens in a new tab)
- Utah Code §35A-4-208, Wages defined (opens in a new tab)
- Utah Code §35A-4-302, Contributions (opens in a new tab)
- Utah Code §35A-4-203, Definition of employer; §35A-4-204 and -206, employment (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- Utah State Tax Commission, Utah Withholding Taxes (opens in a new tab)
- Utah State Tax Commission, Publication 14, Withholding Tax Guide (Rev. 04/26) (opens in a new tab)
- Utah State Tax Commission, Publication 14, Withholding Tax Guide (Rev. 4/26, PDF), Utah Withholding Schedules (opens in a new tab)
- Utah Administrative Code R865-9I-14, Requirement of Withholding (Tax Commission, effective 2026-01-01) (opens in a new tab)
- Utah Constitution Article XIII, Section 5, Use and amount of taxes and expenditures (opens in a new tab)
- Utah Labor Commission, UALD Wage Claim (Utah Minimum Wage) (opens in a new tab)
- Utah Code §34-40-103, Minimum wage -- Commission to review and modify minimum wage (opens in a new tab)
- Utah Code §34-40-106, Limitations on minimum wage imposed by cities, towns, or counties (opens in a new tab)
- Utah Labor Commission, Employers' Guide to Workers' Compensation (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.