Utah Compliance and Regulatory Resources

Over 50% of business owners find regulatory compliance extremely challenging.¹ Paychex helps Utah businesses with key resources like our enhanced HR library and automated compliance notifications. Explore requirements like minimum wage, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
N/A
2025 UT Withholding Tables

State Unemployment Taxable Wage Base Limit
$50,700

State Unemployment Rate Range for Employers
0.10% to 7.10%

State Unemployment New Employer Rate
1.2% to 6.0% (7.1% for new out-of-state contractors)

State Hourly Minimum Wage
$7.25 (federal rate)

State Minimum Wage for Tipped Employees
$2.13
UT wage and hour information

E-Verify

Private employers with 150 or more workers are required to enroll in and use E-Verify or another status verification system.

Penalties: Fines could be assessed for first and second violations on employers who knowingly employ unauthorized aliens. Subsequent violations might be met with revocation of certain state licenses, while fines could be assessed if such licenses are not held.

Note to employers: Employers have requirements once enrolled in E-Verify, including but not limited to completion of Form I-9 and its verification (the Three Day Rule). Noncompliance could lead to significant civil fines. Some local municipalities also have E-Verify requirements.

Workplace Safety

UOSH
Utah operates an OSHA-approve state plan covering most private-sector workers and all state and local government workers within the state. Federal OSHA covers most workers not covered under the state plan.