Unemployment Insurance and New Hire Reporting

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
  • 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
  • federal unemployment compensation accounts

The Federal Unemployment Tax Act establishes:

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

What Are the UI Rules?

The UI rules are written statements providing the administrative guidelines for the department to follow in delivering unemployment insurance services. These administrative rules are written under the authority of state and federal law, and have the effect of law.

Unlike statute, which can only be amended by action of the legislature, administrative rules can be revised throughout the year. In general, changes or additions to the rules are proposed by the appropriate state agency, submitted to the state Division of Administrative Rules, published for public comment, and finally adopted.

The administrative rules governing the Utah unemployment insurance program are found in the Utah Administrative Code.