Utah payroll taxes
Every tax withheld from a Utah paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: jobs.utah.gov, taxnews.ey.com, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Utah SUTA | — | 1.2% (new) | $50,700 |
| Utah income tax | 4.45% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
Utah charges new employers 1.2% on the first $50,700 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.1% to 7.1%. New employer rates are industry-based (two-year industry benefit ratio). 1.2% is the Eddy/general figure. New out-of-state contractors pay 7.1%. Reserve factor is 1.10.
Social cost 0.1%, included in all rates
Register and file with the Utah unemployment tax agency.
Income tax withholding
Utah has a flat income tax of 4.45% on taxable income.
Frequently asked questions
- What payroll taxes do employers pay in Utah?
- Social Security, Medicare, federal unemployment (FUTA) and Utah unemployment insurance (SUTA).
- What is the Utah SUTA wage base for 2026?
- $50,700 per employee.
- Does Utah require state income tax withholding?
- Yes. Employers withhold Utah income tax based on the employee's state withholding certificate or federal W-4.