Utah Wage and Payroll Tax Facts

October 06, 2023

Having to comply with unique state taxes and wage laws can make processing payroll doubly daunting. Here’s everything you need to know about these rates and laws for the state of Utah.

The Beehive State uses the same minimum wage rates that are required by the federal government in the Fair Labor Standards Act (FLSA), including standard and tipped minimum wage rates as well as tip credits. 
When it comes to processing payroll, Utah-based organizations must handle the following taxes in addition to those required by the federal government:

The below information was last updated September 28, 2023. It is not intended as legal or tax advice.

Utah Minimum Wage Rates

Wage Type

Utah Rates

Federal Rates

Minimum Wage



Tipped Minimum Wage



Actual Tip Credit



Utah State Income Tax (SIT) Rates

Utah has a flat income tax rate of 4.65%, meaning all residents pay the same amount regardless of their income levels. 

Additional Utah SIT Details

Valid Filing Statuses

  • S = Single or married filing separately
  • M = Married filing jointly

Form W-4

Federal Form W-4*

Reconciliation Frequency


*Even though Utah doesn't currently use a state-specific version of the federal Form W-4, employers may accept state specific W4’s from other states in special circumstances, such as a military spouse withholding exemption.

Utah State Unemployment Insurance (SUI) Rates

SUI provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined by state law) and meet the state’s eligibility requirements.

Utah SUI Tax Details

Taxable Wage Base


Employee Subject to Tax


Rates for Experienced Employers

0.3% - 7.3%

Rates for New Employers

0.3% - 7.3%

Effective Period

Calendar Year

Voluntary Contributions Allowed


Utah State Disability Insurance (SDI) Rates

SDI benefits are funded by employees through mandatory payroll deductions from each paycheck. Utah, however, doesn't require employers to collect an SDI tax.

Miscellaneous Utah Tax Information

Reciprocal Agreement(s)

Reciprocal agreements are are when workers who live and work in different states are only required to pay taxes to the state where they live. Utah currently has no reciprocal agreements with any other states.

This doesn’t mean, however, that interstate workers living in Utah pay double. It’s federally illegal for two states to tax the same income. In most cases, the employee’s work state will credit or refund them at tax time based on the taxes they owe their home state. If the tax rates differ, the employee must cover the difference.

Paid Sick Leave (PSL)

The state of Utah doesn’t require employers to collect tax for paid sick leave, nor does the state have a program providing paid sick leave to employees.

Utah Employer Registration

The agencies below can help with your state-based employer registration, including best practices, account numbers, and unemployment information. Contact the State Tax Commission for tax withholding topics and the Department of Workforce Services for unemployment tax topics.

Registration Details

State Tax Commission

Department of Workforce Services 


(801) 297-2200 (801) 526-9235

Online Registration

OneStop Online Business Registration

Registration Form

Form TC-69 Form RFIB

Registration Instructions

Online and paper registration options are available. Account numbers will be issued within 24 hours via the online process or 4 weeks via paper registration Online and paper registration options are available. Account numbers will be issued during the online process or shortly thereafter via paper registration.

Employer Self-Service Login

TAP Login Page Utahid Login Page

Additional Utah Payroll Tax Resources


This information is provided as a courtesy and may be updated at any time. It is not intended as legal or tax guidance. If you have questions or concerns, we encourage you to seek the advice of a qualified CPA, tax attorney, or advisor.


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