Utah Unemployment Compensation laws & HR compliance analysis

Utah Unemployment Compensation: What you need to know

Virtually all employers are subject to unemployment insurance taxes under Utah's Employment Security Act (UT Code Sec. 35A-4-101 et seq.). For example, coverage extends to:
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• Any employer that employed one or more individuals for some portion of a day during a calendar year;
• 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; and
• Nonprofit organizations that employed four or more persons in each of 20 different calendar weeks during the current or previous calendar year (UT Code Sec. 35A-4-203 et seq.).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for schools;
• Real estate and insurance salespersons;
• Securities agents or salespersons paid solely by commission;
• Student nurses;
• Certain newspaper distributors (e.g., minors);
• Casual laborers;
• Telephone solicitors working outside of employer’s premises on piecework or commission basis;
• Election officials and election workers who earn less than $1,000 in a calendar year; and
• Inmates of a custodial or penal institution (UT Code Sec. 35A-4-205).
Taxable wage base. For the current ...

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