REPORTING METHODS

Contribution Reporting Method

An employer who is subject to the Act and files as a contributory employer is required to pay contributions to the Utah Unemployment Compensation Fund (Trust Fund) on a quarterly basis. 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 the Utah Unemployment Compensation Fund.