Utah Payroll

Did you know that employees covered by Utah's minimum wage law must be paid $5.15 an hour?

Utah Income Tax Withholding

Utah requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the State Tax Commission.

Utah Benefits

Utah Voting Rights:

Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
Yes	Time Off with Pay Limited to 2 Hours

All employers in Utah must allow employees time off to vote. This summary is restricted to coverage of private employers. Employers must permit employees to take two hours of leave to vote. Employers can specify the hours to be taken.

Utah Compensation

Employees covered by Utah's minimum wage law must be paid $5.15 an hour.

All employees are covered except for:

• outside salespersons;
• certain agricultural employees;
• certain seasonal employees;
• apprentices or students employed by an educational institution in which they are enrolled; and
• disabled individuals.

Utah Payroll

Employers covered by Utah's wage payment law must pay wages at least semimonthly and not more than 10 days following the close of a pay period or on the preceding day when a payday falls on a Saturday, Sunday, or legal holiday. If employers hire employees on an annual salary basis, they can pay them on a monthly schedule.

All employees are covered, except those specifically exempt by statute; among those exempt are certain agricultural employees. Employees can enter into agreements with their employers that provide for different terms of payment than those specified under the law.

Utah Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
25,400	1.5 - 9.3	None	Calendar Year 2007

Helpful Links for Utah Payroll

Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
(801) 297-2200

Utah Labor Commission
P.O. Box 146630
Salt Lake City, Utah 84114
(801) 530-6801

Utah Department of Workforce Services
P.O. Box 45249
Salt Lake City, Utah 84145
(801) 526-9235

Utah Laws

Utah Administrative Regulations

Tax Forms and Publications