Utah paychecks in 2026: what changed
What applies to Utah paychecks in 2026.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Income tax rate: 4.45% for all of 2026, down from 4.5% in 2025.
- New withholding schedules for pay periods starting on or after June 1, 2026: a yearly base allowance of $485 (Single) or $970 (Married), phasing out at 1.3%.
- Minimum wage: $7.25, with $2.13 cash wage for tipped workers.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 Utah paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- Utah State Tax Commission — Publication 14, Withholding Tax Guide (Rev. 4/26, effective June 1, 2026) — 4.45%; base allowances and 1.3% phase-out by pay period; Single column for head of household; worked examples
- Utah State Tax Commission — Pub 14 page — withholding is based on wages subject to federal withholding
- Utah Legislature — S.B. 60, Income Tax Rate Amendments (2026), enrolled — individual rate 4.45% for taxable years beginning on or after January 1, 2026
- Utah State Tax Commission — TC-40 instructions, tax year 2025 — 2025 rate 4.5%; taxpayer tax credit phase-out at 1.3%
- Utah State Tax Commission — Employer withholding — withholding based on the employee's federal W-4 and the Utah tables
- Utah Department of Workforce Services — Unemployment insurance notice to workers — paid by your employer; no deductions from your wages
- Utah Labor Commission — Minimum wage — $7.25; tipped employees $2.13 if tips bring them to the minimum; minors $4.25 for the first 90 days
- Utah Code § 34-28-3 — Regular paydays — at least semimonthly; within 10 days after the period; yearly salary monthly by the 7th
- Utah Code § 34-28-5 — Separation from payroll — within 24 hours when the employer separates you; next regular payday when you quit
- Utah Labor Commission — Wage claim intake questionnaire — claims of $50 to $10,000, within one year; federal overtime questions go to the U.S. Department of Labor