What Must an Employer Pay?

An employer who is subject to the Act is required to pay contributions to the Utah Unemployment Compensation Fund (trust fund) on a quarterly basis (annual election for domestic/household employers). These contributions (unemployment taxes) are determined by multiplying the total taxable wages for all employees each quarter by the employer's assigned contribution rate.

The entire amount of contribution (tax) must be paid by the employer. The Act provides penalties for employers who deduct any part of the contribution from the earnings of the employee.

Checks should be made payable to Utah Unemployment Compensation Fund (or Utah U.C. Fund).