Utah employer tax information
About Utah employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Utah, you must be registered with the Utah State Tax Commission (STC) and Utah Department of Workforce Services (DWS) so we can pay and file your state taxes.
For Utah State Tax Commission, you need your:
Utah Withholding Account ID (11 digits + WTH)
For Utah Department of Workforce Services, you need your:
DWS Employer Registration Number (C + 8 digits)
Unemployment Tax Contribution Rate
The Utah Department of Workforce Services typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Utah website or contact the UT Department of Workforce Services directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
Utah payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Withholding Tax Payment (TC-941PC): processes per pay run
Withholding Tax Filing (TC-941): processes quarterly
Annual Withholding Tax Filing (TC-941R): processes annually
State W-2 Reporting: processes annually
Utah Department of Workforce Services
Unemployment Insurance Tax Payment: processes quarterly
Unemployment Insurance Quarterly Wage List and Contribution Report: processes quarterly
New Hire Reporting: processes per new employee
Make Utah payroll tax payments
To make Utah withholding tax payments, you must be registered with the Utah State Tax Commission and have a Utah State Tax Commission Account Number. If you don’t have an account number, you can register for one on the Utah Taxpayer Access Point (TAP) website.
Pay through the Utah Tax Commission Access Point website, and enroll to e-file and pay online.
- Log in to your TAP account and select Withholding Action.
- Go to I Want to and choose Make e-Check Payment or Make Credit Card Payment.
For additional information, email the Utah State Tax Commission TAP support at tapsupport@utah.gov or call 801-297-2200.
To make Utah unemployment tax payments, you must be registered with the Utah Department of Workforce Services and have a Utah Department of Workforce Services Employer Registration Number. If you don’t have an account number, you can register for one on the UI Employer Registration website.
Log in to the DWS website, and select Payments. You’ll have the option to pay via check (using a payment coupon) or an Electronic Funds Transfer (EFT).
For additional information, contact the Utah Department of Workforce Services at 801-526-9675 or email them at dwscontactus@utah.gov.
Make Utah payroll withholding tax filings
There are three possible payment schedules for withholding taxes: annual, monthly and quarterly. Your payment frequency is determined by the amount of taxes you withhold.
To file online, use TAP to file your Utah withholding tax return, Form TC-941. You’ll be able to pay electronically via EFT (electronic funds transfer), ACH debit, eCheck or credit card.
To file by mail, all payments must be submitted with a Form TC-941PC.
For questions about withholding tax payments, contact the Utah State Tax Commission at 801-297-2200 or email taxmaster@utah.gov.
You must file an annual reconciliation for each year (or partial year) you have a withholding tax account, even if you have no employees or withholding to report for the year. Whether you file quarterly or annually, you must file an annual reconciliation in addition to your withholding tax return.
To file online, use TAP. You’ll be able to pay electronically via EFT (electronic funds transfer), ACH debit, eCheck or credit card.
For questions about withholding tax payments, contact the Utah State Tax Commission at 801-297-2200 or email taxmaster@utah.gov.
W-2s are due by January 31st for the preceding calendar year. When filing Form TC-941R, Annual Withholding Reconciliation, you must also file W-2s for all employees working in Utah.
Use TAP to file your Form W-2s along with your Form TC-941R.
For questions, contact the Utah State Tax Commission at 801-297-3996.
Make unemployment insurance tax filings in Utah
Unemployment tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).
To file online, go to the Utah Department of Workforce Services website. You’ll also be able to pay taxes via electronic funds transfer (EFT).
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the Utah Department of Workforce Services. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact Utah Department of Workforce Services at 801-526-9235 or 800-222-2857. You can also visit their website.
Register as a new employer in Utah
Register online as a new business. You will receive your Withholding Account ID within 2 weeks from the Utah Department of Revenue. Please do not enter the temporary account number provided after registering online.
Register online as a new business. You will receive your Employer Registration Number within 15 days.
You will be assigned an Unemployment Tax Contribution Rate based on your industry. For more information, contact the agency at 801-526-9235.
Find your Utah tax account numbers
You can find your Withholding Account ID on any mail you have received from the State Tax Commission, or or any previously filed tax forms. If you’re unsure, contact the agency at 801-297-2200.
You can find your Employer Registration Number on any mail you have received from the Department of Workforce Services. If you’re unsure, contact the agency at 801-526-9235.
You can find your Unemployment Tax Contribution Rate on the Contribution Rate Notice sent by the Department of Workforce Services. If you’re unsure, contact the agency at 801-526-9235.