§ state compliance profile
Utah
UTSUI / SUTA Rate Data — 2026
Taxable Wage Base
$47,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.10% – 7.40%
Experience-rated range for eligible employers
New Employer Rate
1.10%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
None
No state-mandated PFML program
Protest Deadline
30 days
Days from notice receipt to file a protest with Utah Department of Workforce Services
§ compliance & regulatory profile
Beyond SUI
Voluntary Contribution Opportunity: Utah allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Utah Department of Workforce Services for details.
Workers CompStandard NCCI rating jurisdictionOSHAOSHA State Plan jurisdiction (own program)Income TaxHas state individual income tax
Official Agency Website
Utah Department of Workforce Services
§ context
About Utah SUI Rates
Utah employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $47,000of each employee's wages per year. New employers start at a rate of 1.10% before experience rating applies. Once rated, Utah SUI rates range from 0.10% to 7.40%.
SUI rates are set annually by Utah Department of Workforce Servicesbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.
Got a Utah SUI notice?
Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.