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2026 FEDERAL TABLES IN EFFECT · IRS PUB 15-T
SOURCES CHECKED 02 SEPT 2026 · HOW WE VERIFY

Pay stub requirements in Utah

Calculated

Utah has two pay stub rules, and which one you get depends on your trade. For most employees the duty is narrow: if a deduction is made, the employer furnishes a statement on each regular payday showing the total amount of each deduction, and nothing more. For employers licensed under the Construction Trades Licensing Act the statute demands a full written or electronic pay statement with the name, base rate, pay period dates, hours if paid hourly, the amount and reason for each legally required withholding, and the total paid. Wages are due in periods no longer than semimonthly, and the minimum wage matches the federal $7.25.

Pay stub required
A statement of deductions; more in construction
Electronic delivery
Yes for construction, unspecified otherwise
Minimum wage 2026
$7.25/hour, $4.25 for the first 90 days under 18
Pay frequency
At least semimonthly, paid within 10 days

01 — The law

What Utah law requires

  1. A statement of deductions, but only where a deduction was made

    Subsection 34-28-3(4) states that if a deduction is made from the wages paid, the employer shall on each regular payday furnish the employee with a statement showing the total amount of each deduction. Where no deduction was taken the subsection has nothing to say, and no statement is required by it.

    Utah Code 34-28-3 — Regular paydays, deposit in financial institution, statement of total deductions →
  2. Construction employers owe a full pay statement

    An employer licensed under the Utah Construction Trades Licensing Act must give a written or electronic pay statement on the day it pays, showing the employee name, base rate of pay, the pay period dates, the hours worked if paid hourly, the amount and reason for each legally required withholding including income tax, Social Security, Medicare and court-ordered withholdings, and the total paid. Paying by cash or cheque is no exemption.

    Utah Code 34-28-3 — Regular paydays, deposit in financial institution, statement of total deductions →
  3. Pay periods no longer than semimonthly, settled within ten days

    Wages are paid at regular intervals in periods no longer than semimonthly, on days designated in advance, and services rendered in a pay period must be paid within ten days of its close. A payday landing on a Saturday, Sunday or legal holiday moves to the preceding day, and yearly-salaried employees may instead be paid monthly by the seventh.

    Utah Code 34-28-3 — Regular paydays, deposit in financial institution, statement of total deductions →
  4. You can refuse direct deposit, unless the employer is large enough

    An employee may refuse electronic transfer by filing a written request with the employer. That right disappears where the employer federal employment tax deposits for the preceding calendar year reached $250,000 and at least two thirds of its employees are already paid by electronic transfer. No employer may name one bank for the exclusive payment of wages.

    Utah Code 34-28-3 — Regular paydays, deposit in financial institution, statement of total deductions →
  5. The rate is the federal one, with a youth and a tipped figure

    The Labor Commission puts the Utah minimum wage at $7.25 an hour. Employees under 18 may be paid a training wage of $4.25 for their first 90 days of employment, and employees receiving at least $30 a month in tips may be paid a cash wage of $2.13 provided wages and tips together reach $7.25.

    Utah Labor Commission — Wage claim information and Utah minimum wage →

02 — Local rates

Local rates above the Utah minimum

No city or county rate above the Utah minimum is listed here. Where one exists it is set by a local ordinance, so an employer in a city with its own should check that ordinance before relying on the state figure.

03 — What we calculate

What this generator calculates for Utah

Withholding line SourceStatus
Federal income taxirs.gov Calculated
Social Securityssa.gov Calculated
Medicaressa.gov Calculated
UT state income taxweb.archive.org Calculated

State withholding for Utah is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.

See the Utah withholding tables and work out take-home pay →

04 — Questions

Frequently asked questions

Does Utah require a pay stub?
Only a statement of the total amount of each deduction, and only on paydays where a deduction was actually made. Gross pay, hours and net pay are outside the general rule, which makes Utah one of the thinnest stub requirements in the country.
Why does my Utah construction pay stub show so much more?
Because employers licensed under the Construction Trades Licensing Act have their own subsection. It requires your name, base rate, pay period dates, hours if you are hourly, the amount and reason for each legal withholding, and the total paid, whether you are paid by cheque, cash or anything else.
How often does Utah require payment of wages?
In periods no longer than semimonthly on days designated in advance, with the wages for a period due within ten days of its close. If you are on a yearly salary the employer may instead pay monthly, on or before the seventh of the following month.
Can I refuse to be paid by direct deposit in Utah?
Usually yes, by filing a written request with your employer. The exception is a large employer: if its federal employment tax deposits for the previous year hit $250,000 and two thirds of staff are already paid electronically, your refusal does not stand.
What is the minimum wage in Utah in 2026?
It is $7.25 an hour, the same as the federal rate, because state law caps the commission rate at the federal figure. Minors may be paid $4.25 during their first 90 days, and tipped employees a cash wage of $2.13 as long as tips make up the difference.

Sources

Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.

Nearby

All 51 jurisdictions →