Payroll Utah, Unique Aspects Of Utah Payroll Law And Practice
The Utah State Agency that oversees the collection and reporting of State income 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://taxutahgov/
Utah allows you to use the federal form W4 to calculate state income tax withholding
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows In Utah cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes
In Utah supplemental wages are required to be aggregated for the state income tax withholding calculation
You must file your Utah State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media
The Utah State Unemployment Insurance Agency is:
Department of Workforce Services
140 E 300 South
PO Box 45288
Salt Lake City, UT 84145
(801) 536-7400
http://jobsutahgov/employer/emservicesasp
The State of Utah taxable wage base for unemployment purposes is wages up to $22,70000
Utah requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter
Unemployment records must be retained in Utah for a minimum period of three years This information generally includes: name; social security number; dates of hire, 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
PO Box 146630
Salt Lake City, UT 84114-6630
(801) 530-6801
wwwlaborstateutus/
The minimum wage in Utah is $515 per hour
There is no general provision in Utah State Law covering paying overtime in a non-FLSA covered employer
Utah State new hire reporting requirements are that every 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 security number
- Employer’s name
- Employers address
- Employer’s Federal Employer Identification Number (EIN)
This information must be reported within 20 days of the hiring or rehiring
The information can be sent as a W4 or equivalent by mail, fax or mag media
There is a $2500 penalty for a late report and $500 for conspiracy in Utah
The Utah new hire-reporting agency can be reached at 801-526-4361 or on the web at http://jobsutahgov/newhire/
Utah does not allow compulsory direct deposit except for large employers with 2/3 of employees already on direct deposit
Utah requires the following information on an employee’s pay stub:
Utah requires that employee be paid no less often than semimonthly; monthly if employee hired for yearly salary
Utah requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed ten days; wages paid monthly—7th of next month
Utah payroll law requires that involuntarily terminated employees must be paid their final pay with in 24 hours and that voluntarily terminated employees must be paid their final pay by the next regular payday
Deceased employee’s wages must be paid when normally due to successor after affidavit stating estate does not exceed $25,000 at least 30 days since death, no petition for executor is pending, and entitlement to payment
Escheat laws in Utah require that unclaimed wages be paid over to the state after one year
The employer is further required in Utah to keep a record of the wages abandoned and turned over to the state for a period of 5 years
Utah payroll law mandates no more than $302 may be used as a tip credit
In Utah the payroll laws covering mandatory rest or meal breaks are only that all employees must have a 30-minute meal period after 5 hours; 10 minutes rest each 4 hours
Utah statute requires that wage and hour records be kept for a period of not less than three years These records will normally consist of at least the information required under FLSA
The Utah agency charged with enforcing Child Support Orders and laws is:
Office of Recovery Services
Department of Human Services
515 E 100 S
PO Box 45011
Salt Lake City, UT 84145-0011
(801) 536-8901
http://wwworsstateutus/
Utah has the following provisions for child support deductions:
- When to start Withholding? First pay period after 5 working 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 Rules under CCPA
Please note that this article is not updated for changes that can and will happen from time to time
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Charles J Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice Mr Read is the author of “How to Start a New Business” For Professional Payroll services at a Budget Price go to http://wwwPayrollonaBudgetcom a Paperless Payroll Company Go to http://wwwCustomPayrollcom For a full service payroll service bureau with CPA’s on staff See an excerpt of Mr Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above Article Source: http://EzineArticlescom/?expert=CharlesRead |
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