Utah Pay Stub Requirements
Official Utah pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubUtah keeps close to federal wage law — a $7.25 minimum wage, federal overtime, no adult break or paid sick leave rules — while requiring a statement of deductions every payday and quick final pay after a discharge. Its flat income tax was cut to 4.45% for 2026.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
Utah paycheck calculatorSee federal and Utah taxes and your take-home pay — free.Is a pay stub required in Utah?
If any deduction is made from wages, the employer must, on each regular payday, furnish the employee a statement showing the total amount of each deduction. Utah law does not list further required items, though a complete stub with gross pay, hours and net pay is standard practice.
- Total amount of each deduction made from wages that pay period
How often must employees be paid?
Wages must be paid at regular intervals no longer than semimonthly, on paydays designated in advance, and wages for a pay period must be paid within 10 days after it closes. Employees on a yearly salary may be paid monthly, on or before the 7th of the following month.
Source: Utah Code § 34-28-3
Utah minimum wage
Utah's minimum wage is $7.25 an hour, the same as the federal rate.
- Tipped employees: a cash wage of at least $2.13 per hour, provided tips bring total pay to at least $7.25.
Source: Utah Code § 34-40-103
Overtime & double time
Utah has no state overtime law; the federal Fair Labor Standards Act governs overtime.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek, under the federal FLSA. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: Fair Labor Standards Act, 29 U.S.C. § 207
Meal & rest break requirements
Utah does not require meal breaks for employees 18 and older. Minors must get a meal period of at least 30 minutes no later than five hours into their shift.
Minors must also get a paid 10-minute rest break for every four hours worked. There is no rest-break requirement for adults.
Source: Utah Admin. Code R610-2; Utah Labor Commission
Utah state income tax
Utah taxes all taxable income at a single flat rate. The 2026 General Session lowered the rate from 4.5% to 4.45% for tax year 2026, and employers withhold at that rate after Utah's base allowance.
| Taxable income | Rate |
|---|---|
| All taxable income | 4.45% |
Source: Utah Code § 59-10-104 (effective Jan. 1, 2026); Utah State Tax Commission, Publication 14
Vacation & paid time off (PTO)
Utah does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.
Vacation pay the employer has promised under its policy can be claimed like other wages due.
Source: No Utah vacation statute; terms set by employer policy or contract
Final paycheck rules
Utah's deadline depends on who ends the employment: an employer that separates an employee must pay within 24 hours, while an employee who resigns is paid on the next regular payday.
| Situation | Final wages due |
|---|---|
| Fired or laid off | Within 24 hours of separation |
| Quits (with or without notice) | By the next regular payday |
Source: Utah Code § 34-28-5
Other Utah payroll taxes employers should know
Utah has no state disability insurance or paid family leave payroll tax, so income tax is the only state amount withheld from employees. Employers pay state unemployment insurance to the Department of Workforce Services.
| Tax | Rate | Notes |
|---|---|---|
| Unemployment Insurance (employer-paid) | 0.1%–7.1% in 2026; new employers get their industry's average rate | 2026 taxable wage base is $50,700 per employee. |
Source: Utah Department of Workforce Services — Tax Rates
Common questions about Utah pay stubs
Do Utah employers have to give breaks?
Only to minors: a 30-minute meal period within the first five hours and a paid 10-minute rest break for every four hours. Adults have no state break requirement.
What is Utah's income tax rate for 2026?
A flat 4.45%. Utah withholding also builds in the state's taxpayer credit, which phases out at higher incomes.
Does Utah require paid sick leave?
No. Utah has no paid sick leave law; any sick time comes from the employer's own policy.
What must a Utah pay stub show?
Utah requires employers to give a statement of the deductions made from wages each payday. Most employers give a full stub through their payroll service.
Guides that go with this page
Utah's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- Contractors don't get a pay stub — What replaces one, and the 15.3% a 1099 worker pays instead.
- The extra 0.9% above $200,000 — Why your employer's withholding and what you actually owe can disagree.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- Utah Code § 34-28-3 (regular paydays; statement of deductions)
- Utah Code § 34-28-5 (separation from payroll)
- Utah Code § 34-28-12 (penalty)
- Utah Code § 59-10-104 (individual income tax rate), effective 1/1/2026 (PDF)
- Utah State Tax Commission — Publication 14, Withholding Tax Guide
- Utah Department of Workforce Services — Tax Rates
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.