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