The Utah State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

State Tax Commission Withholding Tax Development 210 North 1950 West Salt Lake City, UT 84134 (801) 297-2200 (800) 662-4335 (in state) http://tax.utah.gov/

Utah allows you to use the federal form W4 to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Utah cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Utah supplemental wages are required to be aggregated for the state income tax withholding calculation.

You must file your Utah State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

The Utah State Unemployment Insurance Agency is:

Department of Workforce Services 140 E. 300 South P.O. Box 45288 Salt Lake City, UT 84145 (801) 536-7400 http://jobs.utah.gov/employer/emservices.asp

The State of Utah taxable wage base for unemployment purposes is wages up to $22,700.00.

Utah requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in Utah for a minimum period of three years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Utah State Agency charged with enforcing the state wage and hour laws is:

Labor Commission Anti-Discrimination and Labor Division P.O. Box 146630 Salt Lake City, UT 84114-6630 (801) 530-6801 www.labor.state.ut.us/

The minimum wage in Utah is $5.15 per hour.

There is no general provision in Utah State Law covering paying overtime in a non-FLSA covered employer.

Utah State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

• Employee's name
• Employee's address
• Employee's social security number
• Employer's name
• Employers address
• Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring. The information can be sent as a W4 or equivalent by mail, fax or mag media. There is a $25.00 penalty for a late report and $500 for conspiracy in Utah.

The Utah new hire-reporting agency can be reached at 801-526-4361 or on the web at http://jobs.utah.gov/newhire/

Utah does not allow compulsory direct deposit except for large employers with 2/3 of employees already on direct deposit.

Utah requires the following information on an employee's pay stub:

Utah requires that employee be paid no less often than semimonthly; monthly if employee hired for yearly salary.

Utah requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed ten days; wages paid monthly