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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
2026 UT Withholding Tables (coming soon)

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.


State Tax ID Registration

Withholding Registration

All Taxpay® clients are required to have an active Utah Withholding Tax account (license) number to file electronically with the Utah Tax Commissioner.

Register a New Business

  1. Visit the Utah Taxpayer Access Point (TAP) site and select Apply for a tax account(s) - TC -69 under the Apply Online section.
  2. Complete the steps for the registration.
  3. Allow five days to receive the new UT Withholding Tax ID.
    • Withholding Tax Account Number can be in one of the following formats:
      • XXXXXXXXXXXWTH (11 Digits and 3 letters)
      • XXXXXXXXXXXWMP (11 Digits and 3 letters)
  4. Enter your new account number in your Paychex Flex® account and email your Withholding Registration document to your Paychex Service Professional.
    • Refer to Updating Tax IDs for instructions on how to update the information in the application.

Finding an Existing ID

If you have a Utah withholding ID but aren’t sure what it is, you should be able to find it on:

  1. Utah Taxpayer Access Point (TAP) account.
  2. Any correspondence from the UT Tax Commissioner.
  3. Previously filed returns.

Additional Resources

State Unemployment Insurance (SUI) Registration

All Taxpay® clients are required to have an active Utah Unemployment Insurance account number to file electronically with the Utah Department of Workforce Services. This can also be referred to as the Utah Employer registration Number.

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account for filing quarterly returns, remitting payments as well as making any adjustments to returns and payments on your behalf.

Register a New Business

  1. Visit the UtahID site and select Create an account.
  2. Sign in your new UtahID account, select the Registration drop-down, and select Create a new UI account for my business.
  3. Complete the steps for registering for an UI account.
  4. A temporary UI Tax account ID and PIN will be available immediately after completing the registration. A permanent UI Tax account ID will become available three days after the first payroll has run.
    • UT SUI Account Number can be in one of the following formats:
      • X-XXXXXX-X (8 Digits)
  5. See the Designating Paychex as Your Third-Party Administrator (TPA) section for instructions for assigning Paychex as the TPA for your account to submit quarterly returns and payments on your behalf.
  6. Enter your new account number in your Paychex Flex® account and email your registration confirmation document and POA form to your Paychex Service Professional.
    • Refer to Updating Tax IDs for instructions on how to update the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA)

  1. Complete the Power of Attorney (POA) form.
  2. Email your registration confirmation document and POA form to your Paychex Service Professional.

Finding an Existing ID

  1. UtahID account.
  2. Any correspondence from the Utah Department of Workforce Services.
  3. Previously filed returns.

Additional Resources


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.


Workers' Compensation

Coverage is mandatory for employers with any employees.


Compliance Insights