You are subject if you meet any one of the following:
An individual or employing unit which employs one or more individuals for some portion of a day during a calendar year.
You acquired your business from an employer who was subject to this Act.
You are a nonprofit organization exempt from income tax as provided by Section 501(c)(3) of the Internal Revenue Code and have 4 or more individuals in employment for some portion of a day in each of 20 different weeks during a calendar year.
You pay wages of $1,000 or more in a calendar quarter to a worker who performs domestic service (household employment).
You employ agricultural workers and pay total wages of $20,000 or more in a calendar quarter or have more than 10 employees in 20 different weeks during the calendar year.
If you are an employer of a domestic service worker or an agricultural worker and meet the criteria of a subject employer, you are a subject employer for the calendar year regardless of the quarter you met the criteria. You also become subject for the next calendar year. For example, if an agricultural employer pays wages in excess of $20,000 in the third quarter of 2003, he becomes a subject employer effective January 1, 2003, and remains subject all of 2003 and 2004 regardless of the amount of wages paid in the other quarters of 2003 and 2004.
You are an officer of a corporation receiving remuneration for services rendered.
You are considered to be an employer subject to the Federal Unemployment Tax Act (FUTA). FUTA coverage is based upon the employer's annual calendar year payroll. If an employer is subject to Utah law by virtue of being subject to FUTA all payroll is subject and reportable in all quarters regardless of the payroll amounts.
You are an employer according to FUTA if you have either:
Paid wages of $1,500 or more in any calendar quarter
or
Had one or more employees at any time in each of 20 calendar weeks.