How do I register as a household employer in Utah?

Start with a federal EIN, then register with Utah for each account that applies to you. Apply for a federal EIN at IRS.gov. It is free and takes about 15 minutes. Register with Utah's unemployment insurance agency once you cross $1,000 in any calendar quarter. Most states want this within 20 days of becoming a covered employer. If you will withhold Utah income tax at your nanny's request, register separately with the state revenue department for a withholding account.

What payroll taxes does Utah charge for a household employee?

Federal FICA and FUTA, Utah SUTA, and anything else below that applies to you. Federal FICA: 7.65% employer share, matched by your nanny. Federal FUTA: 6.0% on the first $7,000, an effective 0.6% after the state SUTA credit. Utah SUTA: rates 0.1% - 7.1% on a state-specific wage base, with no published new-employer rate, so Utah assigns yours. State income tax withholding is optional unless your nanny elects it on the state W-4.

What are Utah's minimum wage and overtime rules for nannies?

At least $7.25 an hour for a nanny in Utah. Utah sets no rate above the federal floor, so the federal minimum is what binds. Some cities and counties may set a higher floor, so check your locality before you set a rate. Overtime is 1.5x pay for hours over 40 in a week, under the FLSA. Live-in nannies are exempt from FLSA overtime, but not from minimum wage. Source: US DOL, State Minimum Wage Laws.

Can I require my nanny to use direct deposit in Utah?

Yes. Utah allows direct deposit for household employees. Federal Regulation E still applies: your nanny must be free to choose their own bank, or you offer another payment method. Get a written, signed authorization before the first deposit, even though Utah does not strictly require one.

What records do I need to keep for a Utah household employee?

Keep them for at least 4 years after the return reporting the tax was due, or the tax was paid, whichever is later. Timesheets, pay stubs, W-2 copies, payment confirmations and SUTA filings. Utah follows the federal baseline, so 4 years covers both. Most household-employer audits open with the IRS or a state agency asking for exactly these records, so keep them with your tax filings. Source: IRS Publication 926.

All State Guides

Utah Nanny Tax Guide

Utah has a flat 4.45% income tax for 2026 and no disability or paid leave requirements. The state uses a taxpayer credit system rather than standard deductions.

Utah household employer quick facts

Applies in Utah

State income tax withholding
State unemployment

Not in Utah

Disability insurance
Paid family leave

Minimum Wage

$7.25/hour (federal)

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SUTA Rate Range

0.1% - 7.1%

New employers: Utah builds a new employer's rate from their industry's average, recalculated each November for the year ahead, so your rate arrives on a notice from Workforce Services rather than from a published table. The wage base is the first $50,700 (2026). Utah Department of Workforce Services

Key things to know

Flat state income tax of 4.45%
Uses federal minimum wage
No disability or paid leave requirements
High SUI wage base ($50,700)

Utah Employer Requirements

State Income Tax

Utah uses a flat 4.45% income tax rate for 2026. Instead of deductions, Utah provides a taxpayer credit that reduces tax owed. The credit phases out at higher incomes.

State Unemployment Insurance

Employers pay SUI tax on the first $50,700 of wages. Utah builds a new employer's rate from their industry's average and recalculates it each November, so there's no published new employer rate to quote, with rates ranging from 0.1% to 7.1% based on experience.

Workers' Compensation

Utah requires workers' compensation once anyone works 40 or more hours a week for you. If you have several part-time workers, Utah's law doesn't say whether their hours count together, so ask the Utah Labor Commission. With one worker under 40 hours a week, it's optional, but still worth considering for the protection it gives you both.

Utah household employer questions

What will it cost?

Wondering what you'll actually owe as a Utah employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: Utah tax agency, IRS Publication 926

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Utah Nanny Tax Guide

Utah household employer quick facts

Utah Employer Requirements

State Income Tax

State Unemployment Insurance

Workers' Compensation

Utah household employer questions

What will it cost?

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