Sources checked:
Quick answer. Utah: $50,700 SUTA wage base (2026); new hires reported in 20 days; $7.25 minimum wage; no statewide paid sick leave law; final pay within 24 hours if fired. 13 of 19 checklist items are confirmed on official pages; 6 are marked not confirmed, with the page to check.
Utah 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
Utah DWS: Create a New UI Account for My Business.
Source: Utah Department of Workforce Services, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check Utah DWS: Tax Rates.
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ConfirmedTaxable wage base for 2026 (the latest published)
$50,700 per employee in 2026.
Utah DWS: $50,700 for 2026.
Source: Utah DWS: Tax Rates, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedNew employer tax rate
Not confirmed — check Utah DWS: Tax Rates.
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ConfirmedQuarterly wage reports and payments
Utah DWS: April 30, July 31, October 31 and January 31.
Source: Utah DWS: Tax Rates, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Utah State Tax Commission: Publication 14, Withholding Tax Guide (Rev. 4/26).
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the first day of work.
- Who: Every newly hired or rehired employee; a rehire after a separation of at least 60 consecutive days.
- How: online, fax, mail. Online data entry at jobs.utah.gov/ui/employer (Report New Hires); fax 801-526-4391; mail Utah New Hire Registry, 140 E 300 S, P.O. Box 45247, Salt Lake City, UT 84145-0247.
Source: Utah Department of Workforce Services: New Hire Handbook, checked November 2026 · More: First hire checklist for Utah
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ConfirmedE-Verify for private employers
A private employer with 150 or more employees may not hire a new employee unless it is registered with and uses a status verification system such as E-Verify. Effective: New hires on or after May 4, 2022, for private employers with 150 or more employees.
A private employer who employs 150 or more employees on or after May 4, 2022, may not hire a new employee
Source: Utah Code Title 13, Chapter 47: Private Employer Verification Act, checked November 2026 · More: Utah E-Verify
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
$7.25 (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
Asked whether employers must provide paid vacation, holiday pay, sick leave or severance, the Labor Commission says Utah labor law generally does not require an employer to provide benefits; an employer that adopts a policy is expected to follow it without discrimination.
Source: Wage Claim (Utah Labor Commission), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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Not confirmedMeal breaks for adults
Not confirmed — check Utah Code Title 34, Chapter 23: Employment of minors.
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Not confirmedRest breaks for adults
Not confirmed — check Utah Code Title 34, Chapter 23: Employment of minors.
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Not confirmedBreaks for workers under 18
Not confirmed — check Utah Code Title 34, Chapter 23: Employment of minors.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
With a few exceptions, every employer must cover all its employees.
With a few exceptions, every employer is required to provide workers' compensation coverage for all its employees.
- Owners and officers: Sole proprietorships and partnerships are excluded as long as they have no employees. Corporate officers and directors are employees but can be excluded by a statutory exclusion.
- Check a policy: Search coverage through the commission's coverage verification link, and check coverage waivers on its waiver status search.
Source: Employers' Guide to Workers' Compensation - Utah Labor Commission, checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
Going without required coverage can bring a penalty of $1,000 or more.
Source: Employers' Guide to Workers' Compensation - Utah Labor Commission, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
Within 24 hours of separation, at the specified place of payment.
within 24 hours of separation
Source: Utah Code 34-28-5: Separation from payroll, checked November 2026 · More: Utah final paycheck law
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ConfirmedFinal pay when an employee quits
On the next regular payday.
on the next regular payday
- If it's late: If wages aren't paid within 24 hours of a written demand, the employee's pay continues at the same rate until paid, for no more than 60 days; the employee must sue within 60 days of separation. The division may also assess 5% of the unpaid wages a day for up to 20 days, and a violation of the chapter is a class B misdemeanor.
Source: Utah Code 34-28-5: Separation from payroll, checked November 2026 · More: Utah final paycheck law
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ConfirmedFor a laid-off employee: the state's work search rule
Make at least 4 new full-time job contacts each week (an employer you haven't contacted before, or a newly listed opening), unless a Workforce Services representative tells you otherwise. Seek full-time work even if you work part time or attend school.
Source: Utah DWS: UI Claimant Guide, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
If you are not required to withhold Utah tax on a Form 1099, you are not required to submit the 1099.
- W-2s: January 31 (electronic)
- 1099s: January 31 (electronic)
- Annual reconciliation: Annual reconciliation (combined with the fourth-quarter or annual withholding return), due January 31.
- Electronic filing: Withholding returns, W-2s and 1099s with Utah tax withheld must be filed electronically; paper withholding forms are rejected.
Source: Utah State Tax Commission: Publication 14, Withholding Tax Guide (Rev. 4/26), checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | Annual reconciliation with W-2s and 1099s showing Utah withholding Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check Utah DWS: Tax Rates
- New employer tax rate: check Utah DWS: Tax Rates
- State income tax withholding: check Utah State Tax Commission: Publication 14, Withholding Tax Guide (Rev. 4/26)
- Meal breaks for adults: check Utah Code Title 34, Chapter 23: Employment of minors
- Rest breaks for adults: check Utah Code Title 34, Chapter 23: Employment of minors
- Breaks for workers under 18: check Utah Code Title 34, Chapter 23: Employment of minors
Utah kit
Utah Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Utah unemployment tax wage base for 2027?
Not confirmed in our data files. Check Utah DWS: Tax Rates (https://jobs.utah.gov/ui/employer/public/Questions/TaxRates.aspx). The latest published base is $50,700 per employee in 2026.
How soon must a Utah employer report a new hire?
Within 20 days of the first day of work.
What is the Utah minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does Utah require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in Utah?
If the employer ends the job: Within 24 hours of separation, at the specified place of payment. If the employee quits: On the next regular payday.
Does Utah require state W-2 or 1099 filing?
If you are not required to withhold Utah tax on a Form 1099, you are not required to submit the 1099. W-2s: January 31 (electronic) 1099s: January 31 (electronic)
Do Utah employers need workers' comp?
With a few exceptions, every employer must cover all its employees.
Related: Employer compliance by state · 2027 changes for employers