Utah SUTA Tax Calculator
Figure basis: Official U.S. Department of Labor, Office of Unemployment InsuranceState Unemployment Tax Act (SUTA) tax is the state unemployment insurance tax that employers pay to fund unemployment benefits in Utah. This calculator estimates your Utah SUTA liability for the 2026 tax year. Enter the average annual wages per employee, your number of employees, and your assigned SUTA rate to see the taxable wages, tax per employee, and total tax. SUTA is charged only on the first $50,700 of each employee's wages (the 2026 Utah taxable wage base); wages above that per employee are not taxed. Your rate is set by the state based on your business's unemployment claim history (your "experience rating"); new employers are assigned the industry-average rate. SUTA is separate from the federal FUTA tax and, in most states, is paid entirely by the employer and never deducted from employee wages. All wage-base and rate figures are sourced from U.S. Department of Labor, Office of Unemployment Insurance and verified for 2026. Replace the default rate with the rate on your state tax-rate notice for an exact figure.
In Utah, employers pay SUTA on the first $50,700 of each employee's wages for 2026, and new employers are assigned the industry-average rate. For 5 employees earning $50,000 each at 3%, the estimated annual SUTA tax is $7,500.00 ($1,500.00 per employee).
How Utah SUTA tax works
Utah charges state unemployment tax on each employee's wages up to the taxable wage base of $50,700 for 2026. Once an employee has earned that much in the year, no further SUTA is due on that employee. Your rate is assigned by the state from your experience rating; new employers are assigned the industry-average rate.
taxable wages per employee = min(annual wages, $50,700)
SUTA tax per employee = taxable wages per employee x rate / 100
total SUTA tax = SUTA tax per employee x number of employees
Worked example: 5 employees each earning $50,000 in Utah at 3%. Each employee's taxable wages are capped at $50,700, so the tax per employee is $1,500.00 and the total is $7,500.00.
Utah SUTA figures (2026)
| Figure | Value | Source |
|---|---|---|
| Taxable wage base | $50,700 | U.S. Department of Labor, Office of Unemployment Insurance |
| New employer rate | Industry average | U.S. Department of Labor, Office of Unemployment Insurance |
| Experience rate range | 0.2% to 7.2% | U.S. Department of Labor, Office of Unemployment Insurance |
The experience-rate range shown is the base statutory range. Most states add mandatory assessments on top (for example a fund-building, solvency, or administrative surcharge), so an employer's effective rate can be higher than the range shown, and the new-employer rate may exclude those add-ons. Your exact assigned rate is on your annual state tax-rate notice.
Utah SUTA tax: frequently asked questions
What is the Utah unemployment (SUTA) taxable wage base for 2026?
For 2026, Utah employers pay state unemployment tax on the first $50,700 of each employee's wages. Wages above $50,700 per employee are not subject to SUTA.
What is the Utah new employer SUTA rate?
Utah assigns new employers the average rate for their industry rather than a single fixed rate, so your rate depends on your industry classification. Enter your assigned rate above to see your tax.
How is Utah SUTA tax calculated?
Multiply each employee's wages, capped at the $50,700 taxable wage base, by your assigned experience rate, then add up across employees. SUTA is primarily an employer-paid tax and is not deducted from employee pay.
Is the Utah SUTA rate the same for every employer?
No. After the new-employer period, Utah assigns each employer an experience rate based on its history of layoffs and claims, generally ranging from about 0.2% to 7.2% for experience-rated employers before any state add-on surcharges. The rate field above defaults to the new-employer rate; replace it with the rate on your state tax notice for an exact figure.
Official sources
- Utah unemployment taxable wage base and rates (tax year 2026): U.S. Department of Labor, Office of Unemployment Insurance, as at Jul 15, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 15 July 2026. See our methodology. General information, not tax or legal advice.