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Utah Withholding: What you need to know

An employer must withhold state income tax if it is (1) doing business in Utah or obtaining any income from Utah sources and (2) paying wages to individuals who perform services for that employer, within or outside the state of Utah, on an employer/employee basis. Employers are to determine the amount to withhold on the basis of the employee’s federal W-4 form and the Utah income tax withholding schedules or tables.
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Any employer that does business in Utah 60 days or less during a calendar year may be exempt from the withholding requirements. The employer must receive advanced approval from the Tax Commission. Approval certifies the employer is exempt. Thereafter, if the employer does business exceeding 60 days, the employer is liable for all taxes due during the period of exemption. An additional 30-day exemption may be granted if good cause is shown.
“Wages” are defined as payments or compensation for services performed by an employee for an employer. This includes payments in a form other than cash. Utah defines wages by the Internal Revenue Code, Section 3401(a).
Federal law specifically exempts the following wages from withholding, but wages may be withheld if the employer and employee agree:
• Newspaper carriers under the age of 18 delivering to customers.
• Newspaper and magazine vendors buying at fixed prices and retaining excess from sales to customers.
• Household workers.
• Agriculture workers who are not subject to FICA withholding.
• Ordained ministers for compensation earned in the performance of their services as a minister.
• Amounts paid for casual employment (less than $50 paid and less than 24 days worked in that quarter or in the preceding quarter). ...

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Utah Withholding Resources

Withholding Products

Taxation and Withholding Explained Webinar Recording
BLR Webinar: "Taxation and Withholding Explained: Compliance Tips for Multistate Employers""
Employment Taxes in Multiple States Webinar Recording
BLR Webinar: "Employment Taxes in Multiple States: Step-by-Step Calculation and Reporting Strategies""
Payroll Webinar Recording
BLR Webinar: "Payroll: How to Legally Handle Tax Levies and Garnishments""
IRS and ICE Audit Alert Webinar Recording
BLR Webinar: "IRS and ICE Audit Alert: How to Avoid and Manage Payroll and Recordkeeping Scrutiny""
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Claim Your Free Copy of Top 100 FLSA Overtime Q&As

We’ve compiled a list of the 100 most commonly asked questions we have received on the federal Fair Labor Standards Act (FLSA) overtime regulations.
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This report, "Top 100 FLSA Q&As", is designed to provide you with an examination of the federal FLSA overtime regulations in Q&A format, including valuable tips for bringing your workplace into compliance in an affordable manner.

At the end of the report, you will find a list of state resources on wage and hour issues. This report includes practical advice on topics such as:
  • FLSA Coverage: How FLSA regulations apply to all employers and any specific exemptions from the overtime requirements
  • Salary Level: Qualifying for exemptions and nonexempt employees
  • Deductions from Pay: Deducting for violations, disciplinary reasons, sick leave, or personal leave

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