Virtually all employers are subject to unemployment insurance taxes under the Utah Employment Security Act (UT Code Sec. 35A-4-101 et seq.). Coverage extends to:
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• Any employer subject to the Federal Unemployment Tax Act (FUTA)
• Any employer that acquired a business from another employer that was subject to unemployment tax
• Agricultural employers that employed at least 10 or more persons for some part of a day in each of 20 different calendar weeks or paid wages of $20,000 in any calendar quarter during the current or previous calendar year
• Any employer of a domestic worker that paid $1,000 or more in a calendar quarter during the current or previous calendar year
• Nonprofit organizations that employed four or more persons in each of 20 different calendar weeks during the current or previous calendar year
There are a few limited categories of employment for which no tax is imposed and benefits are not available. Included in the exceptions from coverage are services performed by:
• An individual owner or his or her spouse, parent, or child who is under the age of 21
• A general partner or member of a limited liability company
• Students working for the school at which they are studying or for a work-study program
• The spouse of a student employed by the school as part of a financial-aid award
• Participants in work-relief or work-training programs
• Newspaper or shopping news deliverers
• Telephone solicitors working outside the employer's premises on a piecework or commission basis
• Real estate, insurance, and securities agents who work for commissions only
• Sales persons not working on the ...