Reference · State of Utah

Utah trade labor costs

What a plumbing, HVAC or electrical tech earns in Utah, what the state adds to payroll, whether labor is taxed, what a license costs, how lien rights work and when the heating and cooling seasons peak — each figure from the agency that sets it, with the date we read it.

  • Wages BLS OEWS May 2025
  • Payroll and licenses state agencies
  • Checked and
Plumbing median
$29.76/h−3.0% vs the U.S.34th of 51
HVAC median
$28.24/h−3.7% vs the U.S.35th of 51
Electrical median
$29.81/h−1.9% vs the U.S.34th of 51
New-employer SUTA
Industry avg.on the first $50,700
Payroll programs
Noneno paid-leave or disability program found
Sales tax on labor
Not taxedrepair and installation on buildings

Pay in Utah

Hourly pay across all industries, May 2025. Half of the workers in each trade earn less than the median and half earn more; one in ten earns less than the 10th percentile. Union and non-union, no self-employed.

Hourly pay, 10th to 90th percentileDrawn to scale: one dollar axis for all three trades
  • PlumbingU.S. median $30.67

    plumbers: 10th percentile $21.09, 25th $23.62, median $29.76, 75th $37.23, 90th $39.96 an hour; U.S. median $30.67.

  • HVACU.S. median $29.33

    HVAC techs: 10th percentile $18.06, 25th $22.75, median $28.24, 75th $34.60, 90th $38.70 an hour; U.S. median $29.33.

  • ElectricalU.S. median $30.38

    electricians: 10th percentile $19.20, 25th $23.25, median $29.81, 75th $38.13, 90th $42.84 an hour; U.S. median $30.38.

  • 25th–75th percentile
  • State median
  • U.S. median
Hourly pay by percentile for plumbers, HVAC techs and electricians in Utah, BLS OEWS May 2025
PercentilePlumbingHVACElectrical
10th$21.09$18.06$19.20
25th$23.62$22.75$23.25
Median$29.76$28.24$29.81
75th$37.23$34.60$38.13
90th$39.96$38.70$42.84
Mean$30.87$28.85$31.39
U.S. median$30.67$29.33$30.38
vs U.S.−3.0%−3.7%−1.9%
Rank34th35th34th
Jobs7,0305,58011,450

Dollars an hour. BLS occupations: Plumbers, pipefitters and steamfitters (SOC 47-2152); Heating, air conditioning and refrigeration mechanics and installers (SOC 49-9021); Electricians (SOC 47-2111). “vs U.S.” compares the medians; rank 1 is the highest median of the 50 states and DC. Released May 15, 2026; the next survey is due each spring.

Payroll costs the state adds

What Utah charges an employer on top of wages: unemployment tax, and any paid-leave or disability program funded through payroll, and who must carry workers’ comp. Federal Social Security, Medicare and unemployment tax apply in every state and are already in the calculator. Workers’ comp premiums depend on the class code and the insurer, so the card gives the rules, not a rate.

State unemployment tax (SUTA)

Utah Department of Workforce Services, Unemployment Insurance (Employer Services)

Wage base
$50,700 per employee a year
New-employer rate
Industry averageEach new employer pays the average rate of its industry; there is no single number.
Construction
No separate rate published

No single new-employer rate: each new employer pays the average rate for its industry. Utah Department of Workforce Services: new employers get their industry’s two-year average benefit ratio, with an overall rate of at least 1.1% (Utah Code 35A-4-303). No 2026 industry table is published. New out-of-state contractors pay the 7.1% maximum.

State pages read

Workers’ compensation

Utah Labor Commission, Industrial Accidents Division

Who must carry it
Any employeeAny person or business that regularly employs one or more workers, under any oral or written contract of hire, is an employer that must secure workers’ compensation (Utah Code 34A-2-103(2), 34A-2-201). “Regularly” includes all employment in the usual course of the business, whether year-round or for only part of the year. le.utah.gov
Where to buy it
Private insurersAn employer must either insure with an insurer authorized under Utah’s Insurance Code (Title 31A) to write workers’ compensation in Utah, or get the Industrial Accidents Division’s approval to self-insure (Utah Code 34A-2-201). le.utah.gov
Owners
Sole proprietors and partners are not covered unless the business elects coverage by written notice to its insurer naming them (Utah Code 34A-2-104(3)). Corporate directors and officers are employees until the corporation files a written exclusion with its insurer, or with the Labor Commission if it has no other employees (no more than five officers this way) (34A-2-104(4)); the Labor Commission treats LLC members like partners. le.utah.gov
Construction
A business that hires a contractor for work that is part of its own trade and that it supervises is the statutory employer of the contractor, its subs and all their workers, unless it gets and relies on the sub’s certificate of coverage or, for a one-person business, a Workers’ Compensation Coverage Waiver from the Labor Commission (Utah Code 34A-2-103(7)). A construction contractor must file proof of workers’ compensation covering its employees before the Division of Professional Licensing issues the license (Utah Code 58-55-302). le.utah.gov

Statute and agency pages read

Paid leave and disability insurance

We found no state paid family and medical leave or temporary disability insurance program funded through payroll in Utah on October 28, 2026. State paid sick leave rules, where they exist, are not covered here.

New-employer rates usually last one to three years — longer in some states (four years in Indiana, four to five in D.C.); then the state assigns your own rate, and your rate notice wins over any figure here. The calculator below uses the new-employer rate where one is clear. Where a state’s own pages could not be read, the card says so and gives the U.S. Labor Department’s figure.

What a shop in Utah needs to charge

The calculator’s example shop — three techs, $120,000 of overhead, a truck each, 10% net profit — with Utah’s median wage for each trade and its unemployment tax filled in. Your own numbers will differ; change them in the calculator below.

Utah publishes no single new-employer rate for contractors, so the example uses the U.S. example rate, 2.70%, on Utah’s $50,700 wage base.

Example shopBreak-evenRate, 10% profit
Plumbingwage $29.76$111.65$124.06→ $125
HVACwage $28.24$108.39$120.43→ $125
Electricalwage $29.81$111.76$124.18→ $125

Per billable hour; → is the rate rounded up, as the calculator rounds it. Everything except the wage and the unemployment tax is the national example (BLS, IRS and DOL figures listed on the labor rate calculator).

Change the numbers for your shop

The labor rate calculator, opened on Utah: pick your trade, put in your own crew, pay and overhead, and the rate and break-even redraw as you type.

Your labor rate

Who does the billable work?

Example shop in Utah: 3 techs at the state’s median plumber wage, $120,000 overhead. Change any number or pick another state.

Charge at least Example shop · Utah

Charge at least $124.06 per billable hour; break-even $111.65.

Round up to $125 (+$0.94)

See it drawn to scale
Rate build-upDrawn to scale: every dollar the same height
Rate build-up for the example, drawn to scaleColumn from $0 to $124.06 per billable hour, drawn to scale: wage $50.87, taxes & benefits $14.17, overhead $32.87, truck $13.74, profit 10% $12.41. Break-even line at $111.65. Rounded up to $125.12345$0Labor$65.04Break-even$111.65Your rate$124.06Round up to$125
  1. Wage$61,900.80 ÷ 1,216.8 h$50.87
  2. Taxes & benefits27.85% of pay$14.17
  3. Overhead$120,000 ÷ 3,650.4 h$32.87
  4. Truck$16,719.14 ÷ 1,216.8 h$13.74
  5. Profit 10%of the price$12.41
Break-even
$111.65
Profit per hour
$12.41
Revenue a year
$452,863

$111.65 ÷ (1 − 10%) = $124.06rounded up to $125

Already showing the example.

Price your tasks at $125 an hourOpens the price book builder with this rate.

Billable hours
1,216.8per tech a year
Loaded wage
$38.05per paid hour
Labor
$65.04per billable hour
Overhead
$32.87per billable hour
Truck
$13.74per billable hour
Labor burden
27.85%over gross pay

What moves your rate

  • Every billable hour sold under $111.65 loses money.
  • At 70% billable instead of 65%, break-even drops to $103.68, $7.98 an hour less.
  • Cut $10,000 of overhead a year and break-even drops $2.74 an hour, to $108.91.
Show the math
  1. Worked hours2,080 h − 26 days × 8 h = 1,872 h
  2. Billable hours per tech1,872 h × 65% = 1,216.8 h
  3. Gross pay per tech$29.76 × 2,080 h = $61,900.80
  4. Employer taxes and comp$3,837.85 SS + $897.56 Medicare + $42.00 FUTA + $1,368.90 SUTA + $1,652.75 comp = $7,799.06
  5. Benefits$61,900.80 × 15.25% = $9,439.87
  6. Labor per billable hour$79,139.73 ÷ 1,216.8 h = $65.04
  7. Overhead per billable hour$120,000 ÷ (3 × 1,216.8 h) = $32.87
  8. Truck per billable hour$16,719.14 ÷ 1,216.8 h = $13.74
  9. Break-even$65.04 + $32.87 + $13.74 = $111.65
  10. Rate at 10% profit$111.65 ÷ (1 − 10%) = $124.06

Change the numbers

State and trade
Trade

Fills the wage and state unemployment tax (SUTA). Workers’ comp and everything else stay as they are.

Filled for Utah3 figures
Wage Plumbing
$29.76/hr
Utah median for plumbers · BLS OEWS May 2025
SUTA rate Example
2.70%
Utah charges each new employer its industry’s average rate and publishes no 2026 table. The field shows the U.S. example, 2.70%.
SUTA wage base Per tech
$50,700
Utah · DOL Significant Provisions, July 2026

Your own rate notice wins. These are new-employer rates: after one to three years the state sets your own, and construction employers often pay a different rate.

Utah: pay, payroll taxes and licensesSee all 50 states and DC
Utah: the fine print

No single new-employer rate: each new employer pays the average rate for its industry. Utah Department of Workforce Services: new employers get their industry’s two-year average benefit ratio, with an overall rate of at least 1.1% (Utah Code 35A-4-303). No 2026 industry table is published. New out-of-state contractors pay the 7.1% maximum.

Crew and pay

People who bill hours. Office staff go in overhead.

Average base pay. Filled: Utah median for plumbers, BLS OEWS May 2025.

Hours and time off2,080 h · 26 days off

40 hours × 52 weeks = 2,080.

Holidays, vacation and sick days, 8 h each. Example: 8 + 11 + 7 (BLS).

Optional. Paid at 1.5 × the wage. Leave 0 if none.

Billable time

Share of worked hours that ends up on invoices. Published figures run from 30% to 65%.

Billable hours1,216.8 hper tech · 3,650.4 h for the shop
Payroll taxes and benefits+27.85% of pay

U.S. example, 2.70%: Utah charges each new employer its industry’s average rate and publishes no 2026 table. Use the rate on your notice.

Pay per tech the rate applies to. Filled: Utah, DOL Significant Provisions, July 2026.

Use the rate on your policy. Example: BLS construction average.

Health, retirement and other benefits. Example: BLS construction average.

Loaded wage$38.05per paid hour · burden 27.85%

Included automatically (IRS, tax year 2026): Social Security 6.2% of pay up to $184,500, Medicare 1.45%, federal unemployment (FUTA) 0.6% of the first $7,000.

Shop costs

An example figure. Everything except field pay and trucks — split it in the worksheet below.

Payments, fuel, insurance and upkeep. Enter 0 if trucks are already in overhead.

Profit

Profit as a share of the price, not a markup on cost.

Your rate: $124.06 per billable hour · break-even $111.65. Back to the result

Sales tax on your work

What Utah’s tax agency says about repair and installation labor on buildings and the parts and fixtures that go into them. This is what the agency’s pages say, not tax advice.

Labor
Not taxedLabor to service, repair, renovate or improve real property is exempt.Furnaces, built-in air conditioning, water heaters, sinks and tubs become part of the real property once installed. Repairs of appliances such as dishwashers, washers and stoves are taxed.
Materials
Contractor, when buyingUnder a furnish-and-install contract the contractor pays tax when buying the materials, and its charge to the owner isn’t taxed; it may not show tax on the invoice.

Read October 24, 2026 on the agency pages listed under Sources. All 50 states and DC side by side.

Licenses and state fees

The license a shop needs from the state to contract for each trade, the board that issues it and the fees on its own schedule. Cities and counties can add their own licenses, registrations and permit fees; exam vendors and fingerprinting may charge more.

Plumbing, HVAC and Electrical

State license

Utah Division of Professional Licensing (DOPL), Utah Department of Commerce

  • Plumbing P200 General Plumbing Contractor (or P201 Residential Plumbing Contractor) license, qualified by a licensed Master PlumberLicenses are issued to the contracting entity; a P200/P201 plumbing contractor needs a qualifier (a licensed Master Plumber) and must pass the Utah Business & Law exam.
  • HVAC H100 HVAC Contractor licenseLicenses are issued to the contracting entity; since April 20, 2026 an H100 HVAC contractor’s qualifier must hold an RMGA (natural gas) or equivalent certification, pass the Utah Business & Law exam and the H100 trade exam through Prov, and show two years of HVAC experience verified by W-2 forms.
  • Electrical E200 General Electrical Contractor (or E201 Residential Electrical Contractor) license, qualified by a licensed Master ElectricianLicenses are issued to the contracting entity; an E200/E201 electrical contractor needs a qualifier (a licensed Master Electrician) and must pass the Utah Business & Law exam.
FeeAmount
All three
E-library surcharge (EL-01)per application/renewal$1
Plumbing · P200 General Plumbing Contractor (or P201 Residential Plumbing Contractor) license, qualified by a licensed Master Plumber
P200/P201 plumbing contractor classification - application feeone-time$175
Plumber license(all classifications, e.g. Master Plumber qualifier) - applicationone-time$110
P200/P201 plumbing contractor classification - renewal fee2 years (expires November 30 of odd years)$128
Plumber license (all classifications) - renewalper renewal$68
HVAC · H100 HVAC Contractor license
H100 HVAC contractor classification - application feeone-time$175
H100 HVAC contractor classification - renewal fee2 years (expires November 30 of odd years)$128
Electrical · E200 General Electrical Contractor (or E201 Residential Electrical Contractor) license, qualified by a licensed Master Electrician
E200/E201 electrical contractor classification - application feeone-time$175
Electrician license(all classifications, e.g. Master Electrician qualifier) - applicationone-time$110
E200/E201 electrical contractor classification - renewal fee2 years (expires November 30 of odd years)$128
Electrician license (all classifications) - renewalper renewal$78

The Utah Business & Law exam (and trade exams) are paid directly to the exam provider (Prov); amounts not stated on DOPL pages. From April 20, 2026 contractors need $1 million per occurrence / $2 million aggregate liability insurance.

Plumbing Fees from DOPL’s interactive fee schedule (current fiscal year); a $1.00 e-library surcharge (EL-01) also applies, plumber licenses carry a $5 Education and Enforcement Fund fee (EE-03), plus card processing fees online.

HVAC Fees from DOPL’s interactive fee schedule (current fiscal year); a $1.00 e-library surcharge (EL-01) also applies, plus card processing fees online.

Electrical Fees from DOPL’s interactive fee schedule (current fiscal year); a $1.00 e-library surcharge (EL-01) also applies, electrician licenses carry a $5 Education and Enforcement Fund fee (EE-02), plus card processing fees online.

Keeping the license

Renewal
PlumbingUtah plumber licenses (apprentice, journeyman, master and residential) run on a two-year cycle and renew by November 30 of even years; the plumbing contractor license renews separately by November 30 of odd years. commerce.utah.gov · le.utah.govHVACUtah has no separate individual HVAC license; the HVAC contractor license, like all DOPL contracting licenses, expires November 30 of odd years on a two-year cycle. commerce.utah.govElectricalUtah electrician licenses (apprentice, journeyman, master and residential) run on a two-year cycle and renew by November 30 of even years; the electrical contractor license renews separately by November 30 of odd years. commerce.utah.gov · le.utah.gov
Continuing ed.
PlumbingLicensed plumbers must complete 12 hours of continuing education each two-year cycle, 8 of them core (rule R156-55c-304); the contractor license separately needs 6 hours per cycle. H.B. 40 (2026) keeps the 12 hours in new section 58-55-405 from January 1, 2027. commerce.utah.gov · le.utah.govHVACContractor licensees need 6 hours of DOPL-approved continuing education each two-year license period, at least 3 hours core and 3 taught live (live webinar counts); one set of courses covers all of the company’s contracting licenses. commerce.utah.govElectricalLicensed electricians must complete 16 hours of continuing education each two-year cycle (rule R156-55b-304): 12 hours core, including 8 hours on the National Electrical Code and 4 hours on NFPA 70E; the contractor license separately needs 6 hours. commerce.utah.gov
Reciprocity
PlumbingDOPL has no named reciprocity list for plumbers; out-of-state plumbers apply by endorsement if DOPL’s Journeyman Plumber Endorsement to Utah map shows their state’s license as equivalent, otherwise they must meet Utah’s experience and exam requirements. commerce.utah.govHVACDOPL says Utah has no reciprocity for contractor licenses; instead it allows licensure by endorsement where DOPL’s Contractor Endorsement to Utah map shows an equivalent license in the applicant’s state. commerce.utah.govElectricalDOPL has no named reciprocity list for electricians; out-of-state electricians apply by endorsement if DOPL’s Journeyman Electrician Endorsement to Utah map shows their state’s license as equivalent, otherwise they must meet Utah’s experience and exam requirements. commerce.utah.gov

Beyond the trade license

Contractor registration, bond and insurance the state asks of a trade shop

Registration
Besides the individual plumber or electrician license, the business needs a Utah DOPL contractor license in the right classification (for example P200/P201 plumbing, E200/E201 electrical, or the HVAC classification), issued to the entity under the Utah Construction Trades Licensing Act (Utah Code 58-55). The handyman exemption for jobs under $7,000 does not cover plumbing, electrical or HVAC system work, which must be done by a licensed contractor. H.B. 40 (2026) reorganizes chapter 58-55 effective January 1, 2027. le.utah.gov
Bond
Utah sets no fixed license bond for contractors; under Utah Code 58-55-306 a contractor shows financial responsibility before licensing and each renewal by completing and signing DOPL’s questionnaire, or by submitting a bond in an amount the Construction Services Commission sets. le.utah.gov
Insurance
$1,000,000A Utah contractor license applicant must have general liability insurance of at least $1,000,000 per incident and $2,000,000 total, with DOPL as certificate holder. Employers must also show workers’ compensation insurance; contractors with no employees file a workers’ compensation coverage waiver from the Utah Labor Commission. commerce.utah.gov

Board and statute pages read

State or city license?

State license only Who licenses the trades in Utah

Plumbers, electricians and plumbing, electrical and HVAC contractors are licensed by the state (DOPL); cities and counties issue building permits and must require each permit applicant to give its current state contractor license number and display it on the permit (Utah Code 58-55-310). le.utah.gov

State and city pages read

What Utah law says about lien rights on private jobs — the notices, the deadline to file and the deadline to sue — and whether a statute sets payment deadlines or caps retainage. Read from the statute itself; it is not legal advice.

Mechanic’s lien

Utah Code Title 38, Chapter 1aPreconstruction and Construction Liens

You, hired by the owner
Every person who wants a construction lien, including a contractor hired directly by the owner, must file a preliminary notice with the State Construction Registry no later than 20 days after starting work on the property; a late notice covers only work from 5 days after it is filed, and without one there is no lien (Utah Code § 38-1a-501). le.utah.gov
Subs and suppliers
Notice requiredSubs and suppliers file the same preliminary notice with the State Construction Registry within 20 days after they start work (§ 38-1a-501); a notice filed more than 10 days after a notice of completion has no effect. le.utah.gov
File the lien
180 daysRecord the notice of construction lien with the county recorder within 180 days after final completion of the original contract, or within 90 days after a notice of completion is filed if one is (never later than 180 days after final completion) (§ 38-1a-502(1)); a sub who does substantial work after the certificate of occupancy or final inspection has 180 days after finishing its own work. le.utah.gov
Enforce it
180 daysFile the action to enforce within 180 days after recording the notice of construction lien and record a notice of pendency within the same period, or the lien is automatically void (§ 38-1a-701); if the owner files bankruptcy first, you have 90 days after the stay lifts. le.utah.gov
Homes
Under the Residence Lien Restriction and Lien Recovery Fund Act, a sub or supplier who did not contract directly with the owner cannot keep a lien on an owner-occupied residence when the owner meets the conditions in § 38-11-204(4)(a) and (b), and is always barred when the general contract totals $5,000 or less (Utah Code § 38-11-107). A lien notice on an owner-occupied residence must explain how the owner can have it removed (§ 38-1a-502(2)(i)). le.utah.gov

Statutes read

Payment deadlines and retainage

Private jobs (public contracts have their own rules)

Prompt payment
No private-job statuteUtah has no statute setting payment deadlines or late-payment interest on private construction jobs; Utah Code § 13-8-4 only requires parties to make all scheduled payments under the contract and limits pay-if-paid clauses as a lien defense. le.utah.gov
Retainage
Capped at 5%Retention may not exceed 5% of any payment or of the total construction price, must be held in an interest-bearing account, and must be released within 45 days after the later of the owner’s receipt of the billing statement or the certificate of occupancy or final acceptance; each tier pays its subs their share within 10 days after receipt (Utah Code § 13-8-5). The section covers nonresidential construction only (the nonresidential share of mixed projects); a 2026 amendment effective Jan. 1, 2027 updates only cross-references. le.utah.gov

Statutes read

Heating and cooling season in Utah

Degree days, NOAA’s index of the energy it takes to heat or cool a building: each degree a day’s mean temperature falls below 65 °F is one heating degree day, each degree above is one cooling degree day. Thirty-year normals for Salt Lake City airport, month by month.

Heating degree days
5,154
Cooling degree days
1,420
Nights ≤ 32 °F
112
Days ≥ 90 °F
62
Normal heating and cooling degree days (base 65 °F) and freezing nights by month at Salt Lake City airport, NOAA 1991–2020 normals
MonthHeatingCoolingNights ≤ 32 °F
Jan1,041027
Feb794021
Mar596012
Apr40054
May17263–
Jun36234–
Jul1500–
Aug2441–
Sep59163–
Oct337143
Nov698017
Dec1,018027

Heating carries the load at Salt Lake City airport: 5,154 heating degree days a year against 1,420 cooling degree days, peaking in January (1,041).

The lightest months for heating and cooling together are May and September (235 and 222 degree days).

Nights at or below 32 °F: about 112 a year, ten or more a month in November through March; 1 at or below 0 °F. Days reaching 90 °F: about 62 a year, the most in July.

Weighted by where Utah’s people live, NOAA’s statewide normals (1981–2010) are 6,442 heating and 740 cooling degree days — 14th for heating and 29th for cooling among the 48 contiguous states (the contiguous U.S.: 4,332 and 1,272).

Station: Salt Lake City airport (USW00024127), NOAA NCEI U.S. Climate Normals 1991–2020 — station file; statewide figures: NOAA Climate Prediction Center. Bars share one scale: the longest is 1,041 degree days. Read .

Sources

Each page opened on the date shown. License, registration, lien and workers’ comp sources are linked beside each fact above. Figures change: the agency’s own page wins over this one.

  1. May 2025 State Occupational Employment and Wage Estimates (state file oesm25st)U.S. Bureau of Labor Statistics · read October 28, 2026
  2. Occupational Employment and Wages — May 2025 (news release USDL-26-0725, May 15, 2026)U.S. Bureau of Labor Statistics · read October 28, 2026
  3. Public Data API (national OEWS series for the three occupations)U.S. Bureau of Labor Statistics · read October 28, 2026
  4. Unemployment insurance tax rates (jobs.utah.gov)Utah Department of Workforce Services, Unemployment Insurance (Employer Services) · read October 28, 2026
  5. Significant Provisions of State Unemployment Insurance Laws, Effective July 2026U.S. Department of Labor, Office of Unemployment Insurance · read October 28, 2026
  6. Publication 42: Sales Tax Information for Sales, Installation & Repair of Tangible Personal Property Attached to Real PropertyUtah State Tax Commission · Rev. 07/26 · read October 24, 2026
  7. Publication 42 (PDF)Utah State Tax Commission · Rev. 7/26 · read October 24, 2026
  8. Utah Code Title 38, Chapter 1a — Preconstruction and Construction LiensOfficial state code · read November 4, 2026
  9. Workers’ compensation coverage requirementsUtah Labor Commission, Industrial Accidents Division · read November 4, 2026
  10. U.S. Climate Normals 1991–2020, Salt Lake City airport (USW00024127)NOAA National Centers for Environmental Information · read November 4, 2026
  11. Population-weighted daily heating and cooling degree day normals, 1981–2010 (states and CONUS)NOAA National Weather Service, Climate Prediction Center · read November 4, 2026