Country Payroll Guide USA – Utah
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Key Facts
- Capital
- Salt Lake City
- Date format
- mm/dd/yyyy
- Currency
- United States Dollar (USD)
- VAT
- the standard rate is 4.70%
Contributions
Employers
- Unemployment (State)
- Unemployment (State) - 0.20% to 7.20% (Maximum taxable wages is 38,900 USD)
- Unemployment - New Employer (State)
- Unemployment - New Employer (State) - 1.06% (Maximum taxable wages is 38,900 USD)
- FICA Social Security (Federal)
- FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
- FICA Medicare (Federal)
- FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
- FUTA Unemployment (Federal)
- FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
- Total Employment Cost
- Total Employment Cost - up to 20.85%
Employees
- FICA Social Security (Federal)
- FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
- FICA Medicare (Federal)
- FICA Medicare (Federal) - 1.45% (Additional 0.9 tax on earnings over 200,00 USD)
- Total Employee Cost
- Total Employee Cost - up to 7.65%
Minimum Wage
- Minimum Wage
- The minimum wage in Utah is 7.25 USD per hour.
Payroll
- Payroll Cycle
- Monthly, Bi-Monthly
- 13th Salary
There are no statutory laws on 13th salary.
Income Tax
- Employee Income Tax (1) Single Filer (Federal)
- $0 - $9,875 = 10%
- Employee Income Tax (2) Single Filer (Federal)
- $9,876 - $40,125 = 12%
- Employee Income Tax (3) Single Filer (Federal)
- $40,126 - $85,525 = 22%
- Employee Income Tax (4)Single Filer (Federal)
- $85,526 - $163,300 = 24%
- Employee Income Tax (5) Single Filer (Federal)
- $163,301 - $207,350 = 32%
- Employee Income Tax (6) Single Filer (Federal)
- $207,350 - $518,400 = 35%
- Employee Income Tax (7) Single Filer (Federal)
- Over $518,400 = 37%
Employee Income Tax (State)
- Employee Income Tax (State) (1)
- Flat Rate - 4.95%
Working Hours
- General Working Hours
40 hours per week, eight hours per day.
- Overtime
It is required to pay employees at a rate of 150% of their regular payment for all hours worked exceeding their 40 weekly hours, unless the employee is exempt. This is in accordance with the Federal Labor Standard Act.
Leave
- Paid Time Off
There is no legislation relating to paid time off.
- Public Holidays
11 public holidays.
- Sick Days
There are no statutory laws on sick leave in Utah, however, an employer may be obligated to follow the Family and Medical Leave Act (FMLA) which provides certain employees with up to 12 weeks of unpaid, job-protected leave per year or certain family and medical reasons (maternity leave, serious illnesses or if the employee needs to care for a spouse or child). Employers are required to maintain the employees’ health benefits during their leave and keep their job open.
- Maternity Leave
Maternity leave falls under the FMLA.
- Paternity Leave
There are no statutory laws.
- Parental Leave
There are no statutory laws, however, FMLA may apply.
- Other Leave
Voting leave- two hours of paid leave.
Termination
- Termination Process
Utah follows “employment at will” doctrine which means both the employee and employer are allowed to terminate the employment at any given time without a reason.
- Notice Period
Notice for the employee and employer are not required.
- Severance Pay
There is no legislation relating to severance pay.
- Probation Period
Six months.
Visa
- Employment Visa
In general, work visas are based on a specific offer of employment. In most cases, a petition must be filed and approved by the United States Citizenship and Immigration Services (USCIS) before applying for the visa at a U.S. Embassy.