Utah employer payroll tax calculator 2026
Hiring in Utah? Utah sets a new employer's unemployment tax rate by industry, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee the federal part is $4,632 a year; enter your Utah rate below for the state part.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| Employer payroll taxes | $4,632.00 |
| Total cost before benefits | $64,632.00 |
Per two-week payroll: $2,485.85. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
Utah unemployment tax (SUTA) for new employers
Utah assigns new employers a rate from their industry's average benefit ratio (new out-of-state contractors pay the 7.1% maximum). Enter the rate from your notice.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay Utah on time and FUTA is 0.6% on the first $7,000. If Utah ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other Utah payroll programs
Utah has no state paid-leave or disability program with an employer share, and no other broad state payroll tax on employers.
What an employee costs in Utah
| Salary | Federal employer taxes | Utah employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $0.00 | $43,102.00 | 7.8% |
| $60,000 | $4,632.00 | $0.00 | $64,632.00 | 7.7% |
| $100,000 | $7,692.00 | $0.00 | $107,692.00 | 7.7% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit. Utah unemployment tax isn't included because its rate depends on your industry.
How much does a $40,000 employee cost in Utah?
About $43,102 a year: the $40,000 salary plus $3,102.00 of federal employer taxes (before Utah unemployment tax, which depends on your industry), before benefits. That's $1,657.77 per two-week payroll.
How much does a $60,000 employee cost in Utah?
About $64,632 a year: the $60,000 salary plus $4,632.00 of federal employer taxes (before Utah unemployment tax, which depends on your industry), before benefits. That's $2,485.85 per two-week payroll.
How much does a $100,000 employee cost in Utah?
About $107,692 a year: the $100,000 salary plus $7,692.00 of federal employer taxes (before Utah unemployment tax, which depends on your industry), before benefits. That's $4,142.00 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $12,288 a year taken out of pay — federal income tax, their own Social Security and Medicare and Utah taxes — and takes home $47,712 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $4,632.00 of employer taxes plus your unemployment tax. See the employee's side line by line in the Utah paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
Utah figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- Utah DWS — Tax rates FAQ — 2026 taxable wage base $50,700; new employers get their industry's two-year average benefit ratio (checked 2026-09-28)
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the Utah SUTA rate for new employers?
Utah doesn't have a single new-employer rate: Utah assigns new employers a rate from their industry's average benefit ratio (new out-of-state contractors pay the 7.1% maximum). Enter the rate from your notice.
What is the Utah unemployment tax wage base for 2026?
$50,700 per employee per year.
How much does it cost to employ someone for $60,000 in Utah?
$64,632 a year before Utah unemployment tax and benefits; the state rate depends on your industry.