Payroll Utah, Unique Aspects of Utah Payroll Law and Practice
The Utah State Agency that oversees the collection and reporting of State earnings taxes deducted from payroll checks is:
State Tax Commission
Withholding Tax Development
210 North 1950 West
Salt Lake City, UT 84134
(801) 297-2200
(800) 662-4335 (in state)
http://tax.utah.gov/
Utah permits you to work with the federal type W4 to calculate state earnings tax withholding.
Not all states allow salary reductions created beneath Section 125 cafeteria plans or 401(k) to become treated in the same manner because the IRS code makes it possible for. In Utah cafeteria plans aren’t taxable for revenue tax calculation; not taxable for unemployment insurance purposes. 401(k) program deferrals usually are not taxable for income taxes; taxable for unemployment purposes.
In Utah supplemental wages are needed to be aggregated for the state revenue tax withholding calculation.
You should file your Utah State W-2s by magnetic media in case you are needed to file your federal W-2s by magnetic media.
The Utah State Unemployment Insurance coverage Agency is:
Division 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
The State of Utah taxable wage base for unemployment purposes is wages up to $22,700.00.
Utah needs Magnetic media reporting of quarterly wage reporting when the employer has a minimum of 250 employees that they are reporting that quarter.
Unemployment records must be retained in Utah for a minimum period of three years. This details normally incorporates: name; social safety quantity; dates of employ, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The Utah State Agency charged with enforcing the state wage and hour laws is:
Labor Commission
Anti-Discrimination and Labor Division
P.O. Box 146630
Salt Lake City, UT 84114-6630
(801) 530-6801
www.labor.state.ut.us/
The minimum wage in Utah is $5.15 per hour.
There is no general provision in Utah State Law covering paying overtime inside a non-FLSA covered employer.
Utah State new employ reporting needs are that each employer must report every new hire and rehire. The employer must report the federally required elements of:
- Employee’s name
- Employee’s address
- Employee’s social safety number
- Employer’s name
- Employers address
- Employer’s Federal Employer Identification Quantity (EIN)
This info must be reported inside 20 days from the hiring or rehiring.
The data could be sent as a W4 or equivalent by mail, fax or mag media.
There is a $25.00 penalty for any late report and $500 for conspiracy in Utah.
The Utah new hire-reporting agency can be reached at 801-526-4361 or on the internet at http://jobs.utah.gov/newhire/
Utah does not enable compulsory direct deposit except for large employers with 2/3 of employees already on direct deposit.
Utah demands the following info on an employee’s spend stub:
Utah demands that employee be paid no much less usually than semimonthly; monthly if employee hired for yearly salary.
Utah needs that the lag time among the end from the spend period as well as the payment of wages for the employee not exceed ten days; wages paid monthly-7th of next month.
Utah payroll law requires that involuntarily terminated staff should be paid their final pay with in 24 hours and that voluntarily terminated staff has to be paid their final spend by the following normal payday.
Deceased employee’s wages should be paid when typically because of successor right after affidavit stating estate does not exceed $25,000 at least 30 days because death, no petition for executor is pending, and entitlement to payment.
Escheat laws in Utah call for that unclaimed wages be paid over to the state following 1 year.
The employer is additional needed in Utah to maintain a record of the wages abandoned and turned over for the state to get a period of 5 years.
Utah payroll law mandates no more than $3.02 could possibly be utilized as a tip credit.
In Utah the payroll laws covering mandatory rest or meal breaks are only that all workers need to possess a 30-minute meal period following 5 hours; ten minutes rest each 4 hours.
Utah statute requires that wage and hour records be kept to get a period of not much less than 3 years. These records will typically consist of no less than the data expected under FLSA.
The Utah agency charged with enforcing Youngster Support Orders and laws is:
Workplace of Recovery Services
Department of Human Services
515 E. 100 S.
P.O. Box 45011
Salt Lake City, UT 84145-0011
(801) 536-8901
http://www.ors.state.ut.us/
Utah has the following provisions for youngster assistance deductions:
- When to begin Withholding First spend period immediately after 5 operating days from service.
- When to send Payment Within 7 days of Payday.
- When to send Termination Notice Within 5 days of termination.
- Maximum Administrative Fee one-time $25 fee
- Withholding Limits Federal Guidelines under CCPA.
Please note that this article just isn’t updated for alterations that could and will occur from time to time.
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