UI Laws

What is Utah’s Unemployment Insurance Law?

The Utah unemployment insurance program is established and governed by Title 35A, Chapter 4 of the Utah Code, titled the Utah Employment Security Act. This law establishes:

  • definitions,
  • contributions (tax),
  • benefits and eligibility,
  • the unemployment compensation fund and
  • program administration.

Is There Federal Unemployment Insurance Law?

Federal legislation authorizing and governing state unemployment programs is found in the both the Social Security Act and the Federal Unemployment Tax Act.

The Social Security Act establishes:

  • funding for state UI program administration
  • state law requirements and
  • federal unemployment compensation accounts.

The Federal Unemployment Tax Act establishes:

  • federal unemployment tax rates
  • credits against the tax
  • state law approval provisions and
  • definitions.