Payroll Utah, rare Aspects of Utah Payroll Law and Practice

Payroll Utah, rare Aspects of Utah Payroll Law and Practice

The Utah State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

State Tax Commission
Withholding Tax Development
210 North 1950 West
Salt Lake City, UT 84134
(801) 297-2200
(800) 662-4335 (in state)

Utah allows you to use the federal form W4 to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Utah cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Utah supplemental wages are required to be aggregated for the state income tax withholding calculation.

You must file your Utah State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

The Utah State Unemployment Insurance Agency is:

Department of Workforce sets
140 E. 300 South
P.O. Box 45288
Salt Lake City, UT 84145
(801) 536-7400

The State of Utah taxable wage base for unemployment purposes is wages up to $22,700.00.

Utah requires Magnetic media reporting of quarterly wage reporting if the employer has at the minimum 250 employees that they are reporting that quarter.

Unemployment records must be retained in Utah for a minimum period of three years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Utah State Agency charged with enforcing the state wage and hour laws is:

Labor Commission
Anti-Discrimination and Labor Division
P.O. Box 146630
Salt Lake City, UT 84114-6630
(801) 530-6801

The minimum wage in Utah is $5.15 per hour.

There is no general provision in Utah State Law covering paying overtime in a non-FLSA covered employer.

Utah State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee’s name Employee’s address Employee’s social security number Employer’s name Employers address Employer’s Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or mag media.
There is a $25.00 penalty for a late report and $500 for conspiracy in Utah.

The Utah new hire-reporting agency can be reached at 801-526-4361 or on the web at

Utah does not allow compulsory direct place except for large employers with 2/3 of employees already on direct place.

Utah requires the following information on an employee’s pay stub:

itemized deductions

Utah requires that employee be paid no less often than semimonthly; monthly if employee hired for yearly salary.

Utah requires that the lag time between the end of the pay period and the payment of wages to the employee not go beyond ten days; wages paid monthly—7th of next month.

Utah payroll law requires that involuntarily terminated employees must be paid their final pay with in 24 hours and that voluntarily terminated employees must be paid their final pay by the next regular payday.

Deceased employee’s wages must be paid when typically due to successor after affidavit stating estate does not go beyond $25,000 at the minimum 30 days since death, no appeal for executor is pending, and entitlement to payment.

Escheat laws in Utah require that unclaimed wages be paid over to the state after one year.

The employer is further required in Utah to keep a record of the wages abandoned and turned over to the state for a period of 5 years.

Utah payroll law mandates no more than $3.02 may be used as a tip credit.

In Utah the payroll laws covering mandatory rest or meal breaks are only that all employees must have a 30-minute meal period after 5 hours; 10 minutes rest each 4 hours.

Utah statute requires that wage and hour records be kept for a period of not less than three years. These records will typically be make up of consistently at the minimum the information required under FLSA.

The Utah agency charged with enforcing Child sustain Orders and laws is:

Office of Recovery sets
Department of Human sets
515 E. 100 S.
P.O. Box 45011
Salt Lake City, UT 84145-0011
(801) 536-8500

Utah has the following provisions for child sustain deductions:

When to start Withholding? First pay period after 5 working days from service. When to send Payment? Within 7 days of Payday. When to send Termination Notice? Within 5 days of termination. Maximum Administrative Fee? one-time $25 fee Withholding Limits? Federal Rules under CCPA.

Please observe that this article is not updated for changes that can and will happen now and then.

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