All new or acquired businesses paying wages in Utah are required to register with the Department of Workforce Services. Registration is also required for an existing business if the entity or ownership of the business has changed, i.e., from a proprietorship to a partnership or a partnership to a corporation, etc.
In general, you are subject to taxes as defined in the Utah Employment Security Act if:
You have paid wages of $1 or more during a calendar quarter.
You acquired your business from an employer who was subject to the Act.
You pay wages of $1000 or more in a calendar quarter to a worker who performs domestic service.
You employ agricultural workers and pay total wages of $20,000 or more in a calendar quarter or have 10 or more employees in 20 different weeks during the calendar year.
You are subject to the Federal Unemployment Tax Act (FUTA).
You are a non-profit organization exempt from income tax under 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 the calendar year.
Governmental unit and non-profit organizations have the option to either pay contributions based upon payroll and benefit experience like other employers or reimburse the reserve fund directly for benefits paid to former employees. For more information regarding reimbursable employment status, please see the Non-Profit and Governmental Employers Handbook.
Additional detailed information on registering and subjectivity to the Act can be found in the Employer Handbook.
You have the following options available to register with the Department.
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