All jurisdictions
United States

Utah

42 of 44 tracked categories have a recorded state source, and 2 more fall back to the federal floor. Last reviewed 2026-08-13.

Needs source review

Minimum Wage

Verified

$7.25 / hour

The minimum wage in Utah is $7.25 per hour.

Checked
2026-08-13
Utah Labor Commission

Overtime

Verified

The State of Utah has no overtime law and overtime is a provision of the federal Fair Labor Standards Act

Checked
2026-08-13
Utah Labor Commission

Employee Classification

Verified

In Utah, the governing rule for employee classification is federal: A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)).

Effective
2024-03-11
Checked
2026-08-09
Code of Federal Regulations, Title 29 Part 795

Pay Frequency

Verified

No general pay frequency requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Final Pay

Verified

If an employee is separated by the employer, all wages are payable within twenty-four hours; if an employee without a definite-term written contract resigns, wages are payable on the next regular payday.

Checked
2026-08-13
Utah Labor Commission

Pay Stub / Wage Statement

Verified

No general pay stub requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Payroll Deductions

Verified

Utah labor rules govern deductions for shortages, advances and purchases, and in most cases the employee signature is required

Checked
2026-08-13
Utah Labor Commission

Payment Methods

Verified

No general payment methods requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Meal & Rest Breaks

Verified

There are no state or federal laws that require an employer to provide lunch breaks or rest periods for adult workers.

Checked
2026-08-13
Utah Labor Commission

Working Time

Verified

Hours employed include required work, readiness on the employer’s premises, duty, prescribed workplace time, meetings, training, and established rest periods, excluding meal periods of thirty minutes or more when relieved of all responsibilities.

Checked
2026-08-13
Utah Labor Commission

Predictive Scheduling

Verified

No general predictive scheduling requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Expense Reimbursement

Verified

No general expense reimbursement requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Commissions

Verified

Utah unemployment insurance wages include hourly wages, salaries and commissions.

Checked
2026-08-13
Utah Department of Workforce Services

Bonuses

Verified

Utah unemployment insurance wages include bonuses and gifts.

Checked
2026-08-13
Utah Department of Workforce Services

Severance

Verified

Utah labor law generally does not require an employer to provide severance pay; an employer that establishes a policy or practice is expected to follow it without discrimination.

Checked
2026-08-13
Utah Labor Commission

Holiday / Premium Pay

Verified

Utah labor law generally does not require an employer to provide holiday pay; an employer that establishes a policy or practice is expected to follow it without discrimination.

Checked
2026-08-13
Utah Labor Commission

Prevailing Wage

Verified

No general prevailing wage requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Paid Sick Leave

Verified

Utah labor law generally does not require an employer to provide sick leave; an employer that establishes a policy or practice is expected to follow it without discrimination.

Checked
2026-08-13
Utah Labor Commission

Paid Family & Medical Leave

Verified

No general paid family medical leave requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Other Statutory Leaves

Verified

No general other leaves requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

State Income Tax

Verified

You must withhold Utah income tax if you pay wages to any employee for work done in Utah or pay wages to Utah resident employees for work done outside Utah.

Checked
2026-08-13
Utah State Tax Commission

State Withholding Forms

Verified

Utah withholding amounts are based on the employee’s federal W-4 form and the Utah income tax withholding tables.

Checked
2026-08-13
Utah State Tax Commission

Supplemental Wages

Verified

No general supplemental wages requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Multi-State Taxation

Verified

Do not withhold Utah taxes for a nonresident employee who has no other sources of Utah income and works in Utah for 20 days or less.

Checked
2026-08-13
Utah State Tax Commission

Local Taxation

Verified

No general local taxation requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

State Unemployment (SUI)

Verified

Wage base $50,700

During 2026, the Utah unemployment insurance taxable wage base is $50,700; wages above the base remain reportable but are not taxed.

Effective
2026-01-01
Checked
2026-08-13
Utah Department of Workforce Services

Disability Insurance (SDI/TDI)

Verified

No general disability insurance requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Workers' Compensation

Verified

With a few exceptions, every Utah employer is required to provide workers’ compensation coverage for all employees.

Checked
2026-08-13
Utah Labor Commission

Tax Deposit Frequency

Verified

Wage base $1,000

Utah withholding payments are monthly when an employer withholds $1,000 or more per month and quarterly when it withholds less than $1,000 per month.

Checked
2026-08-13
Utah State Tax Commission

State Payroll Returns

Verified

Utah withholding returns are filed quarterly unless the employer uses federal Schedule H or Form 944, and employers must file TC-941E electronically.

Checked
2026-08-13
Utah State Tax Commission

Year-End Reporting

Verified

Utah requires an annual reconciliation as part of the fourth-quarter return, and employers must furnish W-2 or 1099 forms showing prior-year withholding by January 31.

Checked
2026-08-13
Utah State Tax Commission

New Hire Reporting

Verified

Every Utah employer is required to report all newly hired or rehired employees within 20 days of their first day of work.

Checked
2026-08-13
Utah Department of Workforce Services

Garnishments

Verified

25%

In Utah, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).

Checked
2026-08-10
U.S. Government Publishing Office, eCFR

Pay Equity

Verified

No general pay equity requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Pay Transparency

Verified

No general pay transparency requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Salary History Ban

Verified

No general salary history requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Wage Theft & Notices

Verified

No general wage theft requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Workplace Posters

Verified

Utah employers are required to post notice of workers’ compensation compliance in conspicuous locations at the place of business.

Checked
2026-08-13
Utah Labor Commission

Child Labor

Verified

Employers must provide at least a thirty-minute lunch within the first five hours of a minor employee’s workday and a ten-minute break for each four hours worked.

Checked
2026-08-13
Utah Labor Commission

E-Verify

Verified

No general e verify requirement for private employers was located in UT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
UT official publishers

Employer Registration

Verified

An employer that pays Utah wages to Utah employees must have a Utah Withholding Tax license.

Checked
2026-08-13
Utah State Tax Commission

Payroll Recordkeeping

Verified

Utah employers must keep required unemployment insurance employment and wage records for four calendar years.

Checked
2026-08-13
Utah Department of Workforce Services

Penalties & Interest

Verified

1000%

A Utah employer that fails to maintain workers’ compensation coverage faces penalties of at least $1,000.

Checked
2026-08-13
Utah Labor Commission

Statute of Limitations

Verified

A Utah wage claim must be filed within one year of earning the wages

Checked
2026-08-13
Utah Labor Commission

Official sources

No agency portal recorded for this jurisdiction yet.

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