Utah payroll taxes

State income tax: Utah has a flat individual income tax. Employers withhold using your state withholding elections (Utah W-4 equivalent) and current tables.
Local income tax: Utah cities/counties do not impose wage-based local income taxes on employees.
Unemployment Insurance (UI/SUI): Employer-paid only; employees do not pay Utah UI from wages.
Other state programs: Utah has no statewide employee-paid disability or paid family leave payroll tax.
FICA (federal): Social Security and Medicare—see FICA details below.
FIT (federal income tax): Withheld under IRS rules from your federal Form W-4.
Pre-tax deductions: 401(k), HSA/FSA, and Section 125 premiums may reduce FIT/state taxable wages (and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, charitable giving, etc.

How Your Utah Paycheck Works

Start with gross pay for the period (salary or hourly × hours; include overtime where due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to determine taxable wages.
Apply FICA: Social Security up to the annual wage base; Medicare on all wages; Additional Medicare for high earners.
Compute federal withholding using IRS methods and your W-4 settings.
Compute Utah state withholding using your Utah withholding certificate details and current state tables.
Employer separately pays UI—this does not reduce your take-home pay.
Subtract post-tax deductions to arrive at your net pay.

Utah Income unemployment tax rate — 10 Years Data

Employees do not pay Utah Unemployment Insurance from wages. Employers contribute on a taxable wage base at new-employer or experience rates. Values below are illustrative; confirm each year’s rate notice and wage base.

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$33,300	~2.1%	~0.3%–7.5%
2017	0%	No	$34,100	~2.1%	~0.3%–7.6%
2018	0%	No	$35,300	~2.1%	~0.3%–7.8%
2019	0%	No	$36,500	~2.1%	~0.3%–8.0%
2020	0%	No	$37,900	~2.1%	~0.3%–8.2%
2021	0%	No	$38,900	~2.1%	~0.3%–8.4%
2022	0%	No	$41,000	~2.1%	~0.3%–8.6%
2023	0%	No	$44,800	~2.1%	~0.3%–8.8%
2024	0%	No	$47,000	~2.1%	~0.3%–9.0%
2025	0%	No	$49,000	~2.1%	~0.3%–9.2%

Utah salary threshold

Utah follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and applicable duties tests. If either test is not met, overtime is owed after 40 hours in a workweek.

Median Household Income — Utah (10 years, current dollars)

Illustrative nominal values showing trend; verify with the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$63,000
2016	$66,000
2017	$69,500
2018	$73,000
2019	$76,800
2020	$79,900
2021	$86,400
2022	$93,000
2023	$96,500
2024	$99,000

Utah Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal annual wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Utah has no municipal wage-based income taxes on employees. Paychecks typically include federal withholding, Utah state income tax, FICA, pre-tax benefits, and any post-tax deductions or garnishments. Local governments rely on sales, property, and business taxes, which are assessed outside payroll and do not change standard wage withholding for employees working in Utah cities.

Local income tax table (employee wage tax)

City/County	Local Wage/Income Tax	Notes
Statewide (Utah)	None	No municipal/county percentage-of-wages tax on employees

Utah Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× after 40 hours/week (no statewide daily OT rule).
Minimum wage: Utah follows the federal minimum wage for most covered employers.
Pay frequency: Employers must set regular, established paydays (weekly/biweekly/semimonthly common) and pay on time; final-pay rules apply at separation.
Breaks/meals: Follow federal standards; minors and certain industries may have additional protections.

Additional Utah forms

Utah Employee Withholding Certificate (Utah W-4 or employer’s state-compliant onboarding form) — sets state withholding elections.
Federal Form W-4 — controls federal withholding.
UI Employer Registration & Rate Notice — Utah Department of Workforce Services account setup and SUI rate assignment.
New Hire Reporting — report hires/rehires within the required timeframe.
Required postings — wage/hour, unemployment, safety, and federal notices.

FAQs — Utah Salary Paycheck Calculator

How do I use a Utah Salary Paycheck Calculator to estimate net pay?

Enter gross pay and frequency, your W-4 and Utah withholding details, plus any pre-/post-tax deductions. The calculator applies FICA, federal withholding, and Utah state withholding to estimate per-pay and annual take-home.

Why does my Utah paycheck show only state and federal taxes—no local?

Utah does not levy municipal wage-based taxes. Your paycheck generally shows federal withholding, Utah state income tax, and FICA, plus benefits or garnishments.

Do Utah employees pay unemployment insurance from wages?

No. Utah UI is employer-funded. Employees will not see a Utah UI deduction line on their pay stubs.

Which form controls my Utah state withholding?

Your Utah Employee Withholding Certificate (state W-4 equivalent) controls state withholding. Update it after life events or when you have multiple jobs.

What salary makes me exempt from overtime in Utah?

Utah follows federal FLSA white-collar standards. Exempt status requires meeting the current federal salary threshold and the applicable duties tests; otherwise overtime is due after 40 hours/week.

How are bonuses and commissions taxed in Utah payroll?

They’re subject to federal supplemental methods, FICA, and Utah state withholding. Enter bonuses as supplemental pay to apply correct withholding methods.

Can I add an extra Utah withholding amount each paycheck?

Yes. Request a flat extra Utah amount on your state certificate and add the same extra in the calculator to preview your net-pay impact.

How do pre-tax benefits (401(k), HSA, FSA) affect Utah and federal taxes?

Pre-tax benefits reduce taxable wages for federal and Utah income tax and may also reduce FICA depending on the plan, increasing take-home pay.

Are Roth 401(k) contributions pre-tax?

No. Roth contributions are post-tax and do not reduce payroll taxable wages today. Enter them as post-tax deductions in the calculator.

Why did my take-home change mid-year without a raise?

You may have reached the Social Security wage base, causing Social Security withholding to stop for the rest of the year while Medicare continues.

How should I enter overtime and shift differentials?

Add overtime hours and premium rates; the calculator recalculates FICA, federal, and Utah withholding based on the higher gross for that period.

What pay frequency should I choose?

Use your employer’s schedule (weekly, biweekly, semimonthly, monthly). The tool prorates wages and withholdings and tracks annual caps like Social Security.

How are tips handled for Utah payroll?

Reported tips are taxable for FIT, FICA, and Utah withholding. Include tips to avoid under-withholding and year-end surprises.

Does Additional Medicare tax apply in Utah?

Yes—federally. Employees pay an extra 0.9% on wages above $200,000; employers do not match it. The calculator adds it automatically when applicable.

Can students be exempt from FICA on Utah campuses?

Some student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA lines for that job in your estimate.

How do I reflect year-to-date (YTD) wages and taxes?

Enter YTD so the calculator stops Social Security at the cap, applies Additional Medicare if needed, and aligns Utah withholding with your cumulative wages.

How are PTO payouts taxed?

PTO payouts are taxable wages subject to FIT, FICA, and Utah income tax. If paid separately, employers may use supplemental methods—model as supplemental wages.

What if I live in Idaho or Wyoming but work in Utah?

Withholding generally follows the work state. Utah withholding will apply to Utah-source wages; your resident state may grant credits for tax paid to Utah.

Can I claim exempt from Utah withholding?

Only if you meet Utah criteria (e.g., no liability last year and none expected this year). Otherwise, use standard settings or add a specific extra amount.

How do garnishments affect my paycheck?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes. Federal and state limits and timelines apply.

How can I avoid a big balance due at year-end?

Increase per-pay withholding (federal and Utah), adjust pre-tax benefits, or make estimated payments. Use the calculator to preview changes before updating payroll.

Can I compare traditional vs. Roth 401(k) effects on take-home?

Yes—run traditional (pre-tax) and Roth (post-tax) scenarios to see near-term net-pay differences and long-term tax implications.

How do I model a mid-year raise or promotion?

Run two scenarios—old rate for already-paid checks and new rate for remaining periods—then combine to project full-year taxes and take-home pay.

Utah Salary Paycheck Calculator