Withholding Requirements

• Register as employer by filing Form 1 (Status Report) or clicking here
• Employee’s Withholding Allowance Certificate: Federal W-4
• Withholding Method = formula
• Supplemental Rate = Add to regular wages, compute tax on total, and subtract tax withheld on regular wages.

Local Taxes:

None

State Unemployment Insurance (SUI):

• Wage base is $35,300 for 2019
• Contribution rates range from 0.1% to 7.1% for 2019
• New employers are assigned a rate based on their respective industry. New out-of-state contractors are assigned the maximum tax rate (7.1%) allowable under state law.

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum wage: $7.25**
Termination Pay:** Fired - 24 hours. Quit - next regular payday.

New Hire Reporting:

Electronic reporting is strongly recommended.

Utah New Hire Registry
PO Box 45247
Salt Lake City, UT 84145-0247
Phone: 801-526-8333
Fax: 801-526-4391

To report online by clicking here

Remit Withholding for Child Support to:

ORS Child Support Services
PO Box 45011
Salt Lake City, UT 84145-0011
Phone: 801-536-8500
Fax: 801-536-8636

To report online click here

Reciprocal States:

none