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.
Minimum Wage
Verified$7.25 / hour
The minimum wage in Utah is $7.25 per hour.
- Checked
- 2026-08-13
Overtime
VerifiedThe State of Utah has no overtime law and overtime is a provision of the federal Fair Labor Standards Act
- Checked
- 2026-08-13
Employee Classification
VerifiedIn 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
Pay Frequency
VerifiedNo 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
Final Pay
VerifiedIf 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
Pay Stub / Wage Statement
VerifiedNo 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
Payroll Deductions
VerifiedUtah labor rules govern deductions for shortages, advances and purchases, and in most cases the employee signature is required
- Checked
- 2026-08-13
Payment Methods
VerifiedNo 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
Meal & Rest Breaks
VerifiedThere are no state or federal laws that require an employer to provide lunch breaks or rest periods for adult workers.
- Checked
- 2026-08-13
Working Time
VerifiedHours 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
Predictive Scheduling
VerifiedNo 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
Expense Reimbursement
VerifiedNo 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
Commissions
VerifiedUtah unemployment insurance wages include hourly wages, salaries and commissions.
- Checked
- 2026-08-13
Bonuses
VerifiedUtah unemployment insurance wages include bonuses and gifts.
- Checked
- 2026-08-13
Severance
VerifiedUtah 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
Holiday / Premium Pay
VerifiedUtah 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
Prevailing Wage
VerifiedNo 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
Paid Sick Leave
VerifiedUtah 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
Paid Family & Medical Leave
VerifiedNo 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
Other Statutory Leaves
VerifiedNo 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
State Income Tax
VerifiedYou 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
State Withholding Forms
VerifiedUtah withholding amounts are based on the employee’s federal W-4 form and the Utah income tax withholding tables.
- Checked
- 2026-08-13
Supplemental Wages
VerifiedNo 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
Multi-State Taxation
VerifiedDo 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
Local Taxation
VerifiedNo 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
State Unemployment (SUI)
VerifiedWage 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
Disability Insurance (SDI/TDI)
VerifiedNo 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
Workers' Compensation
VerifiedWith a few exceptions, every Utah employer is required to provide workers’ compensation coverage for all employees.
- Checked
- 2026-08-13
Tax Deposit Frequency
VerifiedWage 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
State Payroll Returns
VerifiedUtah 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
Year-End Reporting
VerifiedUtah 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
New Hire Reporting
VerifiedEvery 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
Garnishments
Verified25%
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
Pay Equity
VerifiedNo 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
Pay Transparency
VerifiedNo 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
Salary History Ban
VerifiedNo 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
Wage Theft & Notices
VerifiedNo 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
Workplace Posters
VerifiedUtah employers are required to post notice of workers’ compensation compliance in conspicuous locations at the place of business.
- Checked
- 2026-08-13
Child Labor
VerifiedEmployers 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
E-Verify
VerifiedNo 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
Employer Registration
VerifiedAn employer that pays Utah wages to Utah employees must have a Utah Withholding Tax license.
- Checked
- 2026-08-13
Payroll Recordkeeping
VerifiedUtah employers must keep required unemployment insurance employment and wage records for four calendar years.
- Checked
- 2026-08-13
Penalties & Interest
Verified1000%
A Utah employer that fails to maintain workers’ compensation coverage faces penalties of at least $1,000.
- Checked
- 2026-08-13
Statute of Limitations
VerifiedA Utah wage claim must be filed within one year of earning the wages
- Checked
- 2026-08-13
Official sources
No agency portal recorded for this jurisdiction yet.
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