Utah Pay Stub Requirements: Understanding State Regulations
For entrepreneurs managing businesses in Utah, understanding the legal landscape surrounding the pay stub provision is essential.
This guide outlines the pertinent laws and regulations governing employers in Utah concerning payroll operations and the issuance of pay stubs for employees and contractors.
Pay stub regulations in Utah
1. Are pay stubs required by law in Utah?
Employers in Utah must provide their employees with pay stubs every payday.
2. How often do you need a pay stub in Utah?
You will need to pay your exempt employees at least semi monthly or monthly. As pay stubs are mandatory in Utah, you will need to provide pay stubs every time you pay your employees.
3. What information can be included on a pay stub in Utah?
The following information can be included in employee pay stubs:
- Employee name
- Employee's base rate of pay
- Pay period date
- If paid hourly, the number of hours the employee worked during the pay period
- The amount of and reason for any money withheld in accordance with state or federal law, including: state and federal income tax, Social Security tax, Medicare tax, and court-ordered withholdings
- The total amount paid to the employee
4. Does Utah have a state income tax?
Yes, state income taxes are applicable to employees in the state of Utah.
5. Are there any other taxes applicable to Utah?
No. There are no local taxes in addition to federal and state income taxes applicable to employees in the state of Utah.
Information needed to generate pay stubs
To provide employees with accurate pay stubs, the information below is required.
- The employee's exemption status from state withholding
- Employee's exemption status from state withholding
- Information such as filing status and additional state withholding amount.
Utah wage and hour laws
Employers in Utah are subject to wage and hour laws requiring them to provide non-exempt employees with minimum wage, overtime pay, meal and rest breaks, and accrued paid time-off benefits.
The following aspects are regulated by law:
Minimum wage
Utah's legislation establishes a minimum hourly wage requirement that employers must follow, ensuring that workers receive compensation meeting or exceeding this specified baseline.
Presently, the minimum hourly wage in Utah is set at $7.25.
Overtime pay
Utah's overtime regulations align with the federal Fair Labor Standards Act (FLSA), which mandates that employees must be compensated for overtime hours worked beyond 40 in a workweek. This compensation must be at a rate of no less than one and a half times their regular pay rates.
Meal break and rest break
Employers in Utah are not legally obligated by state or federal laws to furnish lunch breaks or rest periods for adult workers.
Paid time off and leave
In Utah, employers must offer employees a range of both required and non-required leave benefits.
| Required Leave | Non-Required leave | |
|---|---|---|
| Paid | Unpaid | Paid or Unpaid |
| Voting leave -upto 2 hours of paid leave | The Family and Medical Leave Act (FMLA) is a federal statute permitting eligible employees to take up to 12 | Vacation leave |
| Jury Duty leave | Bereavement leave | |
| Military leave | Holiday leave | |
| Sick leave | ||
Utah state payroll taxes 2024
In Utah, payroll taxes are classified as:
- Utah State Unemployment Tax (UI)
- State Personal income tax (PIT)
Utah State Unemployment Tax (UI)
The State Unemployment Tax Act (SUTA) was enacted to support individuals experiencing unemployment by providing them with unemployment benefits. This initiative allows states to collect funds, which are then used to administer unemployment insurance benefits for those without employment.
In 2024, the minimum overall tax rate stands at 0.3%, while the maximum overall tax rate is set at 7.3%.
In 2024, the taxable wage base is $47,000
State Personal income tax (PIT)
Utah applies a flat tax rate of 4.65% to all income levels, applied according to an employee's income level and filing status, which includes Single, Married Filing Jointly, Married Filing Separately, and Head of Household.
Utah tax filing 2024
- Report of New hire Employees
- Report of New hire Independent Contractors
- Utah personal income tax return filing (form TC-40 )
- Filing a Quarterly tax and wage Report(form 33H )
Report of New hire Employees
In Utah, it's crucial to report new hires to the Utah New Hire Reporting Center within 20 days of their start date using Form W-4. Failure to do so can result in penalties ranging from $25 to $500 per instance for employers who do not comply with this legal requirement.
How to report employees' new hire in Utah ?
You have the flexibility to choose the filing method that best fits your needs to report new hiring.
| Online | Fax | |
|---|---|---|
| Utah New Hire Reporting Center | Address Information: Utah New Hire Reporting Center P.O. Box 45247 Salt Lake City, UT 84145 Direct Phone: 801-517-4785 Public Phone: 800-222-2857 Extension: 4785 | Fax 1: 801-526-4391 |
Report of new hire Independent Contractors
Employers in Utah are not required to report independent contractors.
Utah personal income tax return filing (form TC-40 )
File your return and settle any owed taxes:
- By April 15, 2024, if filing on a calendar year basis (tax year ends Dec. 31, 2023).
- By the 15th day of the fourth month after the fiscal year ends, if filing on a fiscal year basis. If the due date falls on a Saturday, Sunday, or legal holiday, the due date shifts to the next business day.
Ensure all Utah income taxes for the tax year are paid by the due date to avoid potential penalties and interest.
Filing a Quarterly tax and wage Report(form 33H )
Please ensure to refer to the following schedule annually for filing quarterly unemployment contribution reports. It is important to report the contribution information promptly to avoid penalty assessments and potential interest charges. Remember to report wages paid within the quarter and file a report, even if no wages were paid, to prevent late filing penalties.
| Reporting Period | Due Date |
|---|---|
| Quarter 1 | April 30, 2024 |
| Quarter 2 | July 31, 2024 |
| Quarter 3 | October 31, 2024 |
| Quarter 4 | January 31, 2025 |
Have all the information handy?
With SecurePayStubs, you can calculate accurate federal and Utah state taxes for your employees and generate pay stubs securely.
Processing payroll manually is complex
As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.
SecurePayStubs offers a rapid solution for businesses, enabling them to effortlessly produce pay stubs for both employees and independent contractors. Our advanced paystub generator ensures precise calculations for federal and Utah state taxes, delivering accurate results in under 2 minutes.
Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.
Spend less time generating pay stubs and more on your business growth.
This article has been updated from its original publication date of March 28, 2024.