The Utah State Agency that oversees the collection and reporting of state income taxes deducted from payroll checks is:
State Tax Commission
Development of withholding tax
210 Northwest 1950 West
Salt Lake City, UT 84134
(801) 297-2200
(800) 662-4335 (in the state)
http://tax.utah.gov/
Utah allows you to use the federal W4 form to figure withholding for state income tax.
Not all states allow salary reductions made under Section 125 or 401 (k) cafeteria plans to be treated the same way the IRS code allows. In Utah, cafeteria plans are not taxed for income tax calculation; not taxable for unemployment insurance purposes. 401 (k) deferrals are not subject to income tax; taxable for unemployment purposes.
In Utah, supplemental wages are required to be added for the calculation of state income tax withholding.
You must file your Utah State W-2s by magnetic means if you must file your federal W-2s by magnetic means.
The Utah State Unemployment Insurance Agency is:
Department of Workforce Services
140 E. 300 South
P.O. Box 45288
Salt Lake City, UT 84145
(801) 536-7400
[http://jobs.utah.gov/employer/emservices.asp]
Utah’s taxable wage base for unemployment purposes is wages up to $ 22,700.00.
Utah requires magnetic media to report quarterly wage reports if the employer has at least 250 employees who are reporting that quarter.
Unemployment records must be kept in Utah for a minimum period of three years. This information generally includes: name; Social Security number; hiring, rehiring and termination dates; wages per period; payroll pay periods and pay dates; date and circumstances of termination.
The Utah state agency charged with enforcing state wage and hour laws is:
Labor Commission
Labor and Anti-Discrimination Division
PO Box 146630
Salt Lake City, UT 84114-6630
(801) 530-6801
[http://www.labor.state.ut.us/]
The minimum wage in Utah is $ 5.15 per hour.
There is no general provision in Utah state law that covers overtime pay at an employer not covered by the FLSA.
The state of Utah’s new hire reporting requirements are that each employer must report every new hire and rehire. The employer must report the elements required by the federal government of:
- Name of the employee
- Employee address
- Employee’s Social Security Number
- Name of the employee
- Employee address
- Employer’s Federal Employer Identification Number (EIN)
This information must be reported within 20 days after hiring or rehiring.
Information can be sent as W4 or equivalent by mail, fax, or magnetic media.
There is a fine of $ 25.00 for a late report and $ 500 for conspiracy in Utah.
You can contact the Utah New Hire Reporting Agency at 801-526-4361 or on the web at http://jobs.utah.gov/newhire/
Utah does not allow mandatory direct deposit except for large employers with 2/3 of the employees already in direct deposit.
Utah requires the following information on an employee’s pay stub:
Utah requires that the employee be paid at least biweekly; monthly if the employee is hired by annual salary.
Utah requires that the time lapse between the end of the pay period and the payment of wages to the employee not exceed ten days; wages paid monthly – 7th of the following month.
Utah payroll law requires that involuntarily laid off employees be paid their final pay within 24 hours and that voluntarily laid off employees be paid their final pay before the next regular payday.
The deceased employee’s salary must be paid when it is normally due to the successor after an affidavit stating that the estate does not exceed $ 25,000 at least 30 days from death, there is no pending executor petition, and the right to payment.
Withholding laws in Utah require that unclaimed wages be paid to the state after one year.
In addition, the employer is required in Utah to keep a record of wages abandoned and turned over to the state for a period of 5 years.
Utah payroll law requires that no more than $ 3.02 be used as a tip credit.
In Utah, the payroll laws covering mandatory breaks or meal breaks are just that all employees must have a 30 minute meal period after 5 hours; 10 minute rest every 4 hours.
Utah statute requires wage and hour records to be kept for a period of no less than three years. These records will normally consist of at least the information required by the FLSA.
The Utah agency in charge of enforcing child support orders and laws is:
Office of Recovery Services
Department of Human Services
515 E. 100 S.
P.O. Box 45011
Salt Lake City, UT 84145-0011
(801) 536-8500
http://www.ors.state.ut.us/
Utah has the following provisions for child support deductions:
- When to start withholding? First payment period after 5 business days from service.
- When to send the payment? Within 7 days after the payday.
- When to send the Notice of Termination? Within 5 days after completion.
- Maximum administrative fee? $ 25 one-time fee
- Retention limits? Federal rules under CCPA.
Please note that this article is not updated for changes that can and will happen from time to time.