🇺🇸 UTAH STATE LAW – 2026 UPDATE

Utah Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Utah

Utah remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

Utah is generally considered business-friendly in its approach to employment regulation. According to official state sources, Utah follows federal standards for many employment requirements while maintaining minimal additional state-level mandates.

General Characteristics:

  • State minimum wage (2025): $7.25/hour (follows federal minimum wage)
  • Paid sick leave: Not mandated by state law
  • State income tax: Flat rate of 4.85% (as of 2025)
  • Meal/rest breaks: Not mandated for adult workers; required for minors
  • Overtime rules: Follows federal Fair Labor Standards Act (FLSA)
  • Workers’ compensation: Generally required for all employers with employees

Source: Utah Labor Commission – https://laborcommission.utah.gov/

Official State Agency Information

The Utah Labor Commission administers employment laws in Utah, including workplace safety, workers’ compensation, anti-discrimination enforcement, and wage payment issues.

Contact Information:

  • Website: https://laborcommission.utah.gov/
  • Phone: (801) 530-6800 or (800) 530-5090
  • Address: Heber M. Wells Building, 160 East 300 South, 3rd Floor, Salt Lake City, UT 84111
  • Languages: English, Spanish resources available

Note: This agency can provide official interpretations of state law. For legal advice on how laws apply to your specific situation, consult a licensed attorney.

Major State Employment Statutes

The following statutes are commonly referenced in employment matters. This is general information only and does not constitute legal interpretation.

1. Utah Payment of Wages Act

Statutory Citation: Utah Code Ann. § 34-28
Official Source: https://le.utah.gov/xcode/Title34/Chapter28/34-28.html

General Provisions (as stated in the statute):

  • The statute addresses requirements related to the manner and timing by which employers compensate employees
  • Provisions generally cover wage payment timing, final paychecks upon termination, and permissible deductions
  • According to Utah Labor Commission guidance, employees must generally be paid at least semi-monthly

Application to Remote Work: These provisions generally apply based on the employment relationship regardless of work location. Specific applicability may depend on where services are performed. Consult the Utah Labor Commission or legal counsel for guidance on particular circumstances.

2. Utah Antidiscrimination Act

Statutory Citation: Utah Code Ann. § 34A-5
Effective Date: Originally enacted 1965; amended multiple times
Official Source: https://le.utah.gov/xcode/Title34A/Chapter5/34A-5.html

General Overview: According to the Utah Labor Commission, this law generally prohibits discrimination in employment based on:

  • Race
  • Color
  • Sex (including pregnancy, childbirth, and related conditions)
  • Age (40 and older)
  • Religion
  • National origin
  • Disability
  • Sexual orientation
  • Gender identity

Coverage typically includes: Employers with 15 or more employees
Exemptions may include: Religious organizations for certain positions, bona fide occupational qualifications

Note: Coverage and protections depend on specific circumstances. Employers should consult official agency guidance and legal counsel regarding anti-discrimination obligations.

Source: Utah Antidiscrimination and Labor Division – https://laborcommission.utah.gov/divisions/antidiscrimination-and-labor/

3. Utah Workers’ Compensation Act

Statutory Citation: Utah Code Ann. § 34A-2
Administering Agency: Division of Industrial Accidents, Utah Labor Commission
Official Source: https://le.utah.gov/xcode/Title34A/Chapter2/34A-2.html

General Overview: According to the Utah Labor Commission, the Workers’ Compensation Act generally requires employers to provide workers’ compensation coverage for employees. This is a no-fault insurance system that may provide medical and disability benefits for employees who suffer work-related injuries or illnesses.

General Framework (from official sources):

  • Coverage requirement generally applies to all employers who have one or more employees
  • Sole proprietors without employees are generally exempt
  • Corporate officers may elect to exclude themselves (limited to five officers/directors)

Note: Coverage determinations are fact-specific. Employers should consult the Industrial Accidents Division for guidance on specific situations.

Source: Utah Labor Commission, Industrial Accidents Division – https://laborcommission.utah.gov/divisions/industrial-accidents/

4. Utah Employment Security Act

Statutory Citation: Utah Code Ann. § 35A-4
Administering Agency: Department of Workforce Services
Official Source: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4.html

General Overview: This act establishes Utah’s unemployment insurance program. According to the Department of Workforce Services, most businesses are required to pay unemployment taxes based on wages paid and contribution rates.

Source: Utah Department of Workforce Services – https://jobs.utah.gov/ui/employer/

Employee Classification Standards

Utah’s Classification Framework

According to official sources, Utah applies different tests depending on the purpose of classification:

For Unemployment Insurance purposes: Utah Department of Workforce Services applies a modified version of the ABC test combined with common law factors.

For Workers’ Compensation purposes: The statute defines “employee” and “independent contractor” with specific criteria.

For Tax purposes: The Utah State Tax Commission may apply IRS guidelines along with state-specific factors.

Statutory Authority: Utah Code Ann. § 35A-4-204 (Unemployment); § 34A-2-103 (Workers’ Compensation)
Official Guidance: https://jobs.utah.gov/UI/Employer/Public/Handbook/IndependentContractor.aspx

General Framework for Unemployment Insurance Classification

According to the Utah Department of Workforce Services, two tests generally must be satisfied for a worker to be excluded from “employment” status:

Test 1: Freedom from Control and Direction

The worker must be free from control and direction in the performance of services, both under contract and in fact.

Factors that may be considered include:

  • Whether the worker must comply with instructions about when, where, and how to work
  • Whether training is provided by the employer
  • Whether the employer establishes pace or sequence of work
  • Whether work must be performed on employer’s premises
  • Whether personal service is required or work can be delegated
  • Whether there is a continuing relationship

⚠️ Important: These factors are general guidelines. No single factor is determinative. The degree of importance varies by occupation and context.

Test 2: Independently Established Trade or Business

The worker must be customarily engaged in an independently established trade, occupation, profession, or business of the same nature as the services performed.

Factors that may be considered include:

Separate Place of Business: Whether the worker has a business location separate from the hiring entity

Tools and Equipment: Whether the worker has substantial investment in tools, equipment, or facilities (beyond basic “tools of the trade”)

Other Clients: Whether the worker performs similar services for other customers and is not required to work full-time for one employer

Profit or Loss: Whether the worker can realize profit or risk loss from expenses and debts through independent business activity

Business Promotion: Whether the worker advertises, maintains business listings, or markets services to the public

Source: Utah Department of Workforce Services, Independent Contractor Guidelines – https://jobs.utah.gov/UI/Employer/Public/Handbook/IndependentContractor.aspx

Workers’ Compensation Definition of Independent Contractor

According to Utah Code Ann. § 34A-2-103(2)(b), an “independent contractor” for workers’ compensation purposes is generally described as a person who, while performing work:

  • Is independent of the employer in all that pertains to execution of the work
  • Is not subject to the routine rule or control of the employer
  • Is engaged only in performance of a definite job or piece of work
  • Is subordinate to the employer only in effecting a result according to the employer’s design

Note: This is a simplified summary. The complete statutory language should be reviewed for any classification decision.

Illustrative Scenarios for General Understanding

Scenario 1: Software Developer for Multiple Clients

A software developer maintains their own business website, provides services to five different companies simultaneously, invoices clients for projects completed, provides their own computer equipment, sets their own schedule, and works from their own office. They are hired to build a specific application according to specifications but determine their own methods and timeline.

General Observations: This scenario may share some characteristics commonly associated with independent contractor relationships, such as:

  • Service to multiple clients simultaneously
  • Control over methods and schedule
  • Investment in own equipment and workspace
  • Project-based engagement with defined deliverables

However, classification would depend on complete analysis of all factors, including:

  • Degree of ongoing relationship
  • Whether the work is within the hiring entity’s usual business
  • Whether the developer maintains other indicia of an independent business
  • Additional circumstances not described above

This is not a classification determination. Actual classification requires evaluation by legal counsel and may require agency determination.

Scenario 2: Virtual Assistant Working Exclusively for One Company

A remote worker provides administrative support exclusively to one company, works 30+ hours per week on a set schedule determined by the company, receives detailed daily task assignments from a supervisor, uses company-provided software and systems, attends required team meetings, and has worked for the same company for 18 months under a continuing arrangement.

General Observations: This scenario may share some characteristics commonly associated with employee relationships, such as:

  • Exclusive service to one employer
  • Regular, ongoing work relationship
  • Supervision and direction in daily tasks
  • Set schedule determined by hiring entity
  • Use of employer’s tools and systems

However, classification would depend on complete analysis including:

  • Nature of contractual arrangement
  • Whether worker maintains own business
  • Degree of independence in work methods
  • Other factors specific to the situation

This is not a classification determination. Consult legal counsel for analysis of specific circumstances.

Remote Work Classification Considerations

For remote workers, classification analysis may involve additional complexity. According to general legal principles:

  • Physical work location (home vs. office) typically does not change the classification tests
  • The nature of the work relationship, control, and business operation remain the primary considerations
  • Remote arrangements may affect how certain factors are evaluated (e.g., provision of equipment, level of supervision)

Classification of remote workers should be reviewed with legal counsel familiar with Utah law and your specific circumstances, as well as with relevant tax and labor agencies.

Potential Consequences of Misclassification

According to official sources, misclassification may result in various consequences. These are general frameworks only; actual outcomes depend on specific circumstances.

For Employers (potential consequences may include):

  • Unemployment insurance tax liability (back taxes, penalties, interest)
  • Workers’ compensation premium adjustments and penalties
  • Wage and hour claim exposure if worker should have been non-exempt employee
  • Tax consequences at state and federal levels
  • Loss of “exclusive remedy” protection in workers’ compensation
  • Administrative penalties from various agencies

For Workers (potential effects may include):

  • May affect eligibility for unemployment benefits
  • May affect workers’ compensation coverage if injured
  • May affect access to wage and hour protections
  • May affect eligibility for employer-provided benefits

Note: The specific consequences depend on many factors including the nature and duration of misclassification, whether it was intentional, and applicable agency policies.

How to Seek Classification Guidance

Classification questions should be addressed through:

⚠️ REMINDER: Worker classification is a legal and tax determination that should be made with professional guidance. The information above is for general educational purposes and does not constitute a classification analysis or legal advice.

Minimum Wage Information

Current Rate Information (As Published by Utah Labor Commission)

According to the Utah Labor Commission, Utah’s minimum wage follows the federal minimum wage under the Fair Labor Standards Act (FLSA).

Current Rates:

Effective Date Rate Notes
July 24, 2009 - Present $7.25/hour Follows federal minimum wage
2026 $7.25/hour No increase announced as of December 2025

Source: Utah Labor Commission – https://laborcommission.utah.gov/

Important Note: Utah law (Utah Code Ann. § 34-40-103) prohibits local governments from enacting minimum wages higher than the federal minimum wage. This means there are no local minimum wage ordinances in Utah cities or counties.

Application to Remote Workers

According to general legal principles and labor law guidance:

  • Minimum wage typically applies based on where work is physically performed
  • A worker performing work from a location in Utah would generally be subject to Utah’s minimum wage requirements
  • Employer location is generally not the determining factor for minimum wage purposes

However, specific situations may vary based on factors such as:

  • Nature of employment relationship
  • Interstate commerce considerations
  • Applicable federal standards
  • Multi-state work arrangements

Employers should consult the Utah Labor Commission or legal counsel for guidance on particular circumstances.

Tipped Employees

Tipped Minimum Wage (as of December 2025): $2.13/hour

According to Utah labor law guidance, employers may pay tipped employees a lower cash wage if:

  • The employee regularly receives more than $30 per month in tips
  • The combined cash wage plus tips equals at least $7.25/hour
  • The employer makes up the difference if tips don’t bring the employee to $7.25/hour
  • Employers comply with federal tip credit requirements under FLSA

Tip Pooling: Utah law generally allows employers to require participation in tip pooling or sharing arrangements, subject to federal FLSA restrictions.

Source: U.S. Department of Labor, Wage and Hour Division – https://www.dol.gov/agencies/whd/state/minimum-wage/tipped

Training/Youth Minimum Wage

According to available information, Utah law provides for a training minimum wage for certain minor employees:

Training Wage: $4.25/hour

General Parameters (from statute):

  • May apply to employees under age 18
  • Limited to first 90 days of employment
  • Applies only to minors in training period
  • Transitions to standard minimum wage after 90-day period

Note: Specific applicability depends on the employee’s age, type of work, and other factors. Employers should verify requirements with the Utah Labor Commission.

Source: Utah Code Ann. § 34-40-103

Exemptions from Minimum Wage

According to Utah law and federal standards, certain categories of workers may be exempt from minimum wage requirements:

Categories that may be exempt:

  • Employees covered by the federal Fair Labor Standards Act (these follow federal minimum wage)
  • Outside salespersons
  • Employees who work for immediate family members
  • Casual and domestic employees in private households
  • Certain agricultural workers
  • Individuals with disabilities (under special certificates)

Note: Exemptions are narrowly interpreted and fact-specific. Do not assume an exemption applies without verification from official sources and legal counsel.

Enforcement and Violations

According to the Utah Labor Commission, potential consequences for minimum wage violations may include:

  • Back payment of unpaid wages
  • Liquidated damages
  • Civil penalties
  • Injunctive relief
  • Attorney’s fees and costs (in some cases)

Note: Actual consequences depend on specific circumstances, including nature and duration of violation.

To File a Wage Claim: Utah Antidiscrimination and Labor Division
Phone: (801) 530-6801 or (800) 222-1238
Website: https://laborcommission.utah.gov/divisions/antidiscrimination-and-labor/

Resources for Current Information

⚠️ REMINDER: Minimum wage compliance depends on many factors including employee type, work location, exemption status, and federal standards.

Overtime and Break Requirements

A. Overtime Standards

Governing Framework: Utah does not have state-specific overtime laws. The federal Fair Labor Standards Act (FLSA) applies to most employees in Utah.

Statutory Authority: 29 U.S.C. § 207 (FLSA)
Official Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/flsa

General Overtime Threshold (as stated in FLSA)

According to federal law:

  • Trigger: Generally after 40 hours worked in a workweek
  • Rate: Time and one-half (1.5x) the employee’s regular rate of pay
  • Daily Overtime: Utah does not require overtime for work beyond a certain number of hours in a single day
  • Seventh Day: No special seventh-consecutive-day overtime requirement in Utah

Application to Remote Workers: Overtime regulations typically apply based on the nature of the work and employment relationship, not work location. Remote workers performing non-exempt work would generally be subject to the same overtime requirements as on-site workers.

However, specific applicability depends on exemption status, which requires detailed analysis.

Calculating Overtime for Remote Workers

According to federal guidance, “hours worked” for overtime calculation purposes may include all time an employee is “suffered or permitted to work.”

Complex Issues for Remote Workers:

Determining compensable time for remote workers can involve considerations such as:

  • After-hours email responses and communications
  • On-call time at home
  • Time spent in virtual meetings outside regular hours
  • Work performed outside scheduled hours
  • Other activities depending on circumstances

These determinations are fact-specific and may require detailed time-tracking systems. Employers should consult wage-hour counsel for guidance on tracking and compensating remote workers appropriately.

Overtime Exemptions

Federal law recognizes certain exemptions from overtime requirements. To potentially qualify for an exemption, employees generally must meet tests related to:

  1. Salary Basis: Paid a predetermined salary not subject to reduction based on quality or quantity of work
  2. Salary Level: Meets minimum salary threshold
  3. Duties: Performs exempt-level duties

2025-2026 Salary Thresholds

According to the U.S. Department of Labor (as of December 2025):

Executive, Administrative, Professional (EAP) Exemptions:

  • Minimum salary (2025): $684 per week ($35,568 annually)
  • 2026 threshold: Verify with DOL for any updates

Highly Compensated Employee Exemption:

  • Minimum compensation (2025): $107,432 annually
  • Subject to simplified duties test

Computer Professional Exemption:

  • May be paid on salary or hourly basis
  • If hourly: Must earn at least $27.63/hour (2025 rate)
  • If salary: Must meet standard salary threshold
  • Must also meet duties test

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/overtime/2024-rule

Note: These thresholds are subject to change. Verify current requirements with the DOL before making exemption determinations.

Common Exemption Categories

Executive Exemption: To potentially qualify, duties generally must include:

  • Primary duty is management of the enterprise or a department/subdivision
  • Customarily and regularly directs work of two or more employees
  • Has authority to hire/fire or recommendations given particular weight

Administrative Exemption: To potentially qualify, duties generally must include:

  • Primary duty is office or non-manual work directly related to management or business operations
  • Exercise of discretion and independent judgment on significant matters

Professional Exemption: To potentially qualify, duties generally must include:

  • Primary duty requires advanced knowledge in a field of science or learning
  • Advanced knowledge customarily acquired through prolonged specialized instruction

Outside Sales Exemption:

  • Primary duty is making sales or obtaining orders/contracts
  • Customarily and regularly engaged away from employer’s place of business
  • No minimum salary requirement for this exemption

⚠️ CRITICAL REMINDER:

  • Job title alone does not determine exemption status
  • Meeting salary threshold alone is insufficient – all tests must be satisfied
  • Exemptions are narrowly construed
  • Misclassification can result in significant liability for back wages and penalties

Classification decisions should be made in consultation with:

  • U.S. Department of Labor Wage and Hour Division: (866) 487-9243
  • Employment attorney or HR counsel
  • Professional wage-hour consultant

B. Meal and Rest Break Requirements

Utah’s Break Standards:

According to Utah law, meal and rest breaks are not required for adult employees (18 years and older) in private sector employment.

Statutory Reference: Utah Admin. Code R610-2-3
Source: Utah Labor Commission – https://laborcommission.utah.gov/

What This Generally Means

  • Employers are not required by Utah law to provide meal or rest breaks for adult workers
  • If employers choose to provide breaks, federal rules may apply
  • Other leave protections may exist under different laws (FMLA, ADA accommodations, etc.)

Federal Break Standards (If Employer Provides Breaks Voluntarily)

If an employer chooses to provide breaks, the federal Fair Labor Standards Act (FLSA) provides:

Short Rest Breaks (5-20 minutes):

  • Generally must be counted as compensable work time
  • Must be paid
  • Cannot be deducted from wages

Bona Fide Meal Periods (30+ minutes):

  • May be unpaid if:
    • Employee is completely relieved of duties
    • Employee is free to leave the workstation
    • Employee does not perform any work during the period

Source: U.S. Department of Labor, Wage and Hour Division – https://www.dol.gov/agencies/whd/fact-sheets/22-flsa-hours-worked

Break Requirements for Minors

Utah law requires specific breaks for employees under age 18:

Meal Break for Minors:

  • Requirement: At least 30 minutes unpaid
  • Trigger: Scheduled to work more than 5 consecutive hours
  • Timing: Must be provided no later than 5 hours into the shift

Rest Breaks for Minors:

  • Requirement: At least 10 minutes paid
  • Frequency: For every 3 hours worked (or major fraction thereof)
  • Maximum continuous work: May not work more than 3 consecutive hours without a 10-minute break

Statutory Authority: Utah Admin. Code R610-2-3
Source: Utah Labor Commission

Application to Remote Workers

Break requirements (where they exist) generally apply to remote workers in the same manner as on-site workers. For Utah:

  • Adult remote workers: No state-mandated breaks
  • Minor remote workers: Same break requirements apply
  • Employer policies: Should be applied consistently

Potential Challenges for Remote Work:

  • Verifying breaks are actually taken
  • Ensuring workers do not work during unpaid meal periods
  • Documenting compliance
  • Handling interruptions during breaks
  • Monitoring hours worked accurately

Employers may wish to implement clear remote work policies and time-tracking systems in consultation with legal counsel.

Best Practices (Recommendations Only)

While not legally required for adult workers in Utah, many employers choose to provide breaks. General considerations may include:

  • Implementing consistent break policies
  • Documenting break provisions in employee handbooks
  • Using time-tracking systems to record actual hours worked
  • Training supervisors on proper break administration
  • Following any established company policies consistently

Note: These are general suggestions only and do not constitute legal requirements or advice.

Resources and Guidance

For questions about overtime and breaks:

⚠️ REMINDER: Wage and hour compliance is highly fact-specific and technical. Violations can result in significant back pay liability and penalties.

Workers' Compensation Overview

Legal Framework

Statutory Authority: Utah Code Ann. § 34A-2 (Utah Workers’ Compensation Act)
Administering Agency: Division of Industrial Accidents, Utah Labor Commission

Contact Information:

General Coverage Requirements (As Stated in Law)

According to Utah statutes and regulations, workers’ compensation coverage is generally:

Required for: All employers in Utah who have one or more employees
System type: Utah operates a mixed system with private insurance, state fund, and self-insurance options
Notable feature: Sole proprietors without employees are generally not required to obtain coverage

Source: Utah Code Ann. § 34A-2-201
Official Resource: https://laborcommission.utah.gov/divisions/industrial-accidents/employers/employers-guide-to-workers-compensation/

Note: Coverage determinations can be complex and fact-specific. Employers uncertain about their obligations should consult the Industrial Accidents Division or legal counsel.

How Employers Obtain Coverage

According to Utah Labor Commission guidance, employers have three primary options:

1. Private Insurance Carrier

  • Purchase from insurance company licensed in Utah to sell workers’ compensation policies
  • Most common option for standard-risk employers

2. Workers’ Compensation Fund (WCF)

  • State-run option available when private insurance is difficult to obtain
  • Often serves as “insurer of last resort” for higher-risk operations
  • Website: https://www.wcf.com/

3. Self-Insurance

Corporate Officers and Workers’ Compensation Coverage Waivers

Corporate Officer Exclusions:

According to Utah Code Ann. § 34A-2-104, corporations with no employees except directors and/or officers may file to exclude themselves from workers’ compensation benefits.

Key parameters:

  • Limited to no more than 5 directors/officers
  • Corporation must not contract out its work
  • Must file notice with Labor Commission
  • Exclusion applies only to officers/directors, not other employees

Workers’ Compensation Coverage Waivers (WCCW):

Certain individuals may apply for a waiver from workers’ compensation coverage requirements:

Eligible categories may include:

  • Sole proprietors with no employees
  • Partners with no employees
  • Corporate officers/directors (as noted above)
  • Independent contractors meeting specific statutory definition
  • Owner-operators of commercial vehicles (with occupational accident insurance)

Application process:

  • Apply online or by mail
  • Provide required documentation (business license, tax returns, liability insurance, etc.)
  • Pay application fee
  • Waiver valid for one year, must be renewed

Source: https://laborcommission.utah.gov/divisions/industrial-accidents/employers/wccw/

Note: Labor Commission may investigate to determine if waiver eligibility is valid. Waivers may be denied or revoked if conditions are not met.

Employer Responsibilities

According to Utah law and regulations, employers with workers’ compensation coverage generally must:

Posting Requirements:

  • Post notice of compliance with workers’ compensation laws
  • Notices must be in conspicuous locations at workplace
  • Available in English and Spanish
  • Obtain from Labor Commission website at no charge

Reporting Requirements:

  • Report injuries/illnesses to insurance carrier within 7 days of notification
  • Use Form 122e: Employer’s First Report of Injury or Illness
  • Insurance carrier must electronically report to Industrial Accidents Division within 14 days
  • Provide copy of report to injured employee

Source: Utah Labor Commission, Employer’s Guide to Workers’ Compensation

Penalties for Non-Compliance

According to official sources, employers who fail to maintain workers’ compensation coverage may face:

Potential consequences may include:

  • Civil penalty of at least $1,000
  • Additional penalties calculated based on time without coverage
  • Injunction preventing business operations
  • Loss of “exclusive remedy” protection (employers can be sued directly by injured workers for damages)
  • Criminal prosecution in cases of fraud

Note: Non-compliance penalties can be severe. It is significantly less expensive to maintain proper insurance coverage than to face these consequences.

Source: Utah Code Ann. § 34A-2-704

Remote Worker Coverage Considerations

⚠️ COMPLEX AND FACT-SPECIFIC: Coverage of home office injuries involves detailed factual analysis. The following is general background only and does NOT constitute coverage determinations or legal advice.

General Legal Standard:

According to Utah workers’ compensation law and case precedent, coverage typically requires that an injury “arise out of and in the course of employment.” Application of this standard to remote workers is fact-dependent and requires analysis by the Industrial Accidents Division.

Factors That May Be Considered:

According to case law and agency practice, factors that may be relevant in evaluating home office injuries include (this list is not exhaustive):

  • Whether employee was engaged in work activity at time of injury
  • Whether injury occurred in designated work area
  • Whether injury occurred during work hours
  • Whether activity was authorized or expected by employer
  • Whether activity served employer’s interests
  • Whether injury resulted from employment-related duties
  • Nature and extent of employer control over work conditions

⚠️ Important: No single factor is determinative. Each case depends on its complete facts and circumstances.

Illustrative Scenarios (For General Understanding Only)

Scenario Category: Work-Related Activities in Home Office

Example Situation 1: Employee trips over computer cables in designated home office while walking to retrieve work documents during scheduled work hours.

General Observations: This type of scenario may share some characteristics with situations that have historically been analyzed favorably in workers’ compensation contexts, such as:

  • Activity was work-related (retrieving work documents)
  • Occurred in designated work area (home office)
  • During work hours
  • Injury resulted from work-related hazard (cables for work equipment)

However, compensability would depend on complete factual analysis including:

  • Whether home office was formally designated and approved by employer
  • Whether employer knew of or approved home office setup
  • Whether cables were for work or personal equipment
  • Other specific circumstances

This is not a coverage determination. Actual determination requires official agency review based on all facts.

Example Situation 2: Employee develops carpal tunnel syndrome from extended computer use performing work duties over several months.

General Observations: Repetitive stress injuries from work activities may potentially be compensable as occupational diseases in some circumstances. Factors that may be relevant include:

  • Medical documentation linking condition to work activities
  • Whether condition arose from employment
  • Duration and nature of work activities
  • Other contributing factors

Determination would require:

  • Medical evidence and causation analysis
  • Evaluation of work duties and conditions
  • Review by healthcare providers and Industrial Accidents Division
  • Other fact-specific considerations

This is not a coverage determination. Medical evaluation and agency review required.

Example Situation 3: Employee injured while standing up from desk during work hours due to existing back condition.

General Observations: Pre-existing conditions and their relationship to work activities present complex analysis issues. Considerations may include:

  • Whether work activities aggravated pre-existing condition
  • Medical evidence of work-relatedness
  • Whether standing was part of work duties or personal comfort
  • Nature and extent of aggravation

This is not a coverage determination. Requires medical evaluation and agency analysis.

Scenario Category: Personal Activities at Home

Example Situation 4: Employee injured while preparing personal meal in kitchen during lunch break.

General Observations: Personal comfort activities during breaks may be less likely to be considered work-related under traditional analysis. However, specific facts matter:

  • Whether employee was completely relieved of duties
  • Whether kitchen is separate from work area
  • Whether meal preparation was related to any work requirements
  • Whether employer provided lunch or break time policies

This is not a coverage determination. Specific circumstances require evaluation.

Example Situation 5: Employee falls down stairs at home while leaving home office at end of workday.

General Observations: Injuries during ingress/egress (coming and going) from work present particular analysis challenges. Factors may include:

  • Whether employee’s home qualifies as “work premises”
  • Whether travel was on employer’s business
  • Whether stairs are part of designated work area
  • Timing relative to work duties

This is not a coverage determination. Agency evaluation required for specific circumstances.

⚠️ FINAL CRITICAL REMINDER FOR SCENARIOS:

The scenarios above are purely illustrative examples for general educational purposes

They do NOT constitute:

  • Legal advice or coverage determinations
  • Predictions of how claims would be decided
  • Exhaustive analysis of relevant factors
  • Guarantees of coverage or non-coverage

Every workers’ compensation claim is unique and depends on its specific facts. Coverage determinations are made by Utah’s Industrial Accidents Division based on complete information, medical evidence, and applicable law.

For any injury or illness, workers should:

  • Report promptly to employer
  • Seek appropriate medical attention
  • File appropriate reports with Industrial Accidents Division
  • Consult with workers’ compensation attorney if questions arise

Employers should:

  • Have clear remote work policies
  • Maintain proper insurance coverage
  • Report all injuries/illnesses as required by law
  • Consult with insurance carrier and legal counsel on coverage questions

Benefits Generally Available (From Statute)

According to Utah workers’ compensation statutes, benefits may include:

Medical Treatment:

  • Payment for reasonable and necessary medical care
  • Choice of healthcare provider (with some limitations)
  • Ongoing treatment as needed for work-related injury/illness

Temporary Total Disability (TTD):

  • Available when unable to work due to injury
  • Generally 66⅔% of average weekly wage
  • Maximum weekly amounts set by statute (verify current caps with Industrial Accidents Division)
  • Waiting period of 3 days (paid retroactively if disability exceeds 14 days)
  • Maximum duration: 312 weeks within 12 years from date of injury

Temporary Partial Disability (TPD):

  • Available when able to return to light-duty work at reduced wages
  • Compensation for wage differential

Permanent Partial Disability (PPD):

  • For permanent impairment resulting from injury
  • Calculated based on impairment rating and statutory schedule

Permanent Total Disability (PTD):

  • For injuries resulting in complete inability to work
  • Long-term disability benefits

Death Benefits:

  • Benefits for dependents if employee dies from work-related injury
  • Funeral and burial expenses (up to statutory maximum)

Source: Utah Code Ann. § 34A-2-401 et seq.
For Current Benefit Amounts: Contact Industrial Accidents Division at (801) 530-6800

Note: Specific benefit amounts and eligibility depend on injury circumstances, wages, and statutory formula. These are general categories only.

Reporting and Claim Process

According to Utah regulations, the general process typically involves:

For Employees:

  1. Report Injury to Employer: As soon as possible; Utah law requires reporting “at once” but allows some reasonable delay for emergency medical treatment
  2. Seek Medical Attention: Go to employer-specified provider for first visit (unless emergency)
  3. File Claim: May need to file Application for Hearing if claim is denied or disputed

For Employers:

  1. Report to Insurance Carrier: Within 7 days of receiving notice of injury
  2. Form Required: Form 122e – Employer’s First Report of Injury or Illness
  3. Provide Copy to Employee: Share copy of report with injured worker
  4. Insurance Carrier Reporting: Carrier must electronically report to Industrial Accidents Division within 14 days

Source: Utah Admin. Code R612-1
Forms: Available at https://laborcommission.utah.gov/divisions/industrial-accidents/forms/

⚠️ Note: Deadlines are strictly enforced. Late reporting may affect claim. When in doubt, report promptly and seek guidance.

Best Practices for Remote Work (Recommendations Only)

The following are general recommendations compiled from various sources. They do not constitute legal requirements and may not be suitable for all situations. Consult legal counsel and safety professionals.

For Employers:

  • Consider providing ergonomic equipment or guidance for home offices
  • Consider documenting remote work locations and setup
  • Consider developing injury reporting procedures specific to remote workers
  • Consider safety training for remote work environments
  • Consider clear policies on work hours and duties for remote workers
  • Consider regular communication about workplace safety

For Employees:

  • Consider setting up dedicated, organized work area
  • Consider documenting work location and setup
  • Consider reporting injuries promptly
  • Consider maintaining clear work hour boundaries
  • Consider following employer safety guidelines
  • Consider ergonomic workspace setup

Resources and Contacts

Utah Industrial Accidents Division:

For Legal Advice:

  • Workers’ compensation attorney
  • Utah State Bar Lawyer Referral Service: (801) 297-7049

Utah Workers’ Compensation Fund:

⚠️ FINAL REMINDER: Workers’ compensation is a highly specialized area involving complex medical, legal, and factual determinations. Coverage questions should be directed to:

  1. Utah Industrial Accidents Division for official determinations
  2. Licensed attorney for legal advice
  3. Medical professionals for injury evaluation

Other Leave Entitlements

Note: Utah does not mandate most types of leave for private sector employers. The following information describes federal requirements and Utah provisions that may apply.

A. Family and Medical Leave (FMLA)

Federal Family and Medical Leave Act

Utah does not have a state family and medical leave law. Eligible employees are covered under the federal Family and Medical Leave Act (FMLA).

Statutory Authority: 29 U.S.C. § 2601 et seq.
Official Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fmla

FMLA Coverage and Eligibility

Covered Employers:

  • Private employers with 50 or more employees
  • All public agencies (federal, state, local) regardless of size
  • Public and private elementary and secondary schools

Eligible Employees Must:

  • Have worked for covered employer for at least 12 months (not necessarily consecutive)
  • Have worked at least 1,250 hours during 12 months preceding leave
  • Work at location where employer has 50+ employees within 75-mile radius

FMLA Qualifying Reasons

According to federal law, eligible employees may take up to 12 workweeks of leave in a 12-month period for:

  • Birth of child and to care for newborn (within one year of birth)
  • Placement of child for adoption or foster care (within one year of placement)
  • To care for spouse, child, or parent with serious health condition
  • Employee’s own serious health condition that makes employee unable to perform job functions
  • Qualifying exigency arising from family member’s military service

Military Caregiver Leave: Up to 26 workweeks in 12-month period to care for covered service member with serious injury or illness

Source: 29 U.S.C. § 2612

FMLA Leave Characteristics

  • Job Protection: Employee generally entitled to return to same or equivalent position
  • Benefits Continuation: Employer must maintain health insurance during leave
  • Unpaid Leave: FMLA does not require paid leave, though employees may use accrued paid leave
  • Intermittent Leave: May be available for serious health conditions when medically necessary
  • Notice Requirements: 30 days advance notice when foreseeable; as soon as practicable when not foreseeable
  • Certification: Employer may require medical certification for serious health conditions

Utah Application: Federal FMLA standards apply to eligible Utah employees. Remote workers who meet eligibility requirements are generally covered.

Utah State Employee Benefits

Note: The following applies to Utah state government employees only, not private sector employees.

According to Utah administrative rules, state employees may be eligible for:

  • Up to 12 weeks FMLA leave per calendar year
  • Use of accrued sick leave, annual leave, or compensatory time during FMLA period
  • Extended leave options in some circumstances
  • Additional leave types specific to state employment

Source: Utah Admin. Code R477-7-15

This provision does not apply to private sector employees. Private sector employees follow federal FMLA only.

B. Vacation Leave

No State Mandate:

Utah law does not require employers to provide paid or unpaid vacation leave.

If Provided:

According to general employment law principles, if employers choose to provide vacation leave:

  • Must follow established company policies
  • Must comply with terms of employment agreements
  • Accrued vacation may be considered earned wages subject to Utah Payment of Wages Act

Note: Policies regarding vacation accrual, use, and payout upon termination should be clearly documented and consistently applied. Consult employment counsel for policy development.

C. Sick Leave

No State Mandate:

Utah does not have a state law requiring employers to provide paid or unpaid sick leave to employees.

If Provided:

Employers who choose to offer sick leave must:

  • Follow established company policies
  • Comply with terms of employment agreements
  • Apply policies consistently to avoid discrimination claims

Federal Requirements:

Certain federal contractors may be subject to Executive Order 13706 requiring paid sick leave. Verify applicability with legal counsel.

D. Pregnancy and Pregnancy-Related Accommodations

Utah Antidiscrimination Act – Pregnancy Accommodations

Statutory Authority: Utah Code Ann. § 34A-5-106
Effective: May 10, 2016
Coverage: Employers with 15 or more employees

According to Utah law, covered employers must provide reasonable accommodations for employees related to:

  • Pregnancy
  • Childbirth
  • Breastfeeding
  • Pregnancy-related conditions

General Requirements:

An employer must provide reasonable accommodation upon employee request, unless the accommodation would create an undue hardship on employer operations.

“Undue hardship” is defined as a requirement causing significant difficulty or expense when considered in relation to:

  • Size of employer
  • Financial resources
  • Nature of operations
  • Structure of business

Reasonable Accommodations May Include:

  • More frequent restroom, food, or water breaks
  • Seating or modified workspace
  • Temporary transfer to less strenuous or hazardous work
  • Modified work schedule
  • Leave or time off
  • Acquisition or modification of equipment
  • Other accommodations as medically advisable

Source: Utah Code Ann. § 34A-5-106(1)(g)

Medical Certification

Employers may require medical certification for accommodations (except for obvious accommodations like restroom, food, or water breaks).

Medical certification must include:

  • Date accommodation becomes medically advisable
  • Probable duration of accommodation
  • Explanatory statement regarding medical advisability

Employers may NOT require certification for:

  • More frequent restroom breaks
  • More frequent food breaks
  • More frequent water breaks

Source: Utah Code Ann. § 34A-5-106(7)

Employer Notice Requirements

Employers must provide written notice of employees’ rights to pregnancy accommodations either:

  • In employee handbook, OR
  • Posted conspicuously in workplace

Poster: Available from Utah Labor Commission at https://laborcommission.utah.gov/

Federal Pregnant Workers Fairness Act (PWFA)

Effective: June 27, 2023

The federal Pregnant Workers Fairness Act requires covered employers (15+ employees) to provide reasonable accommodations for known limitations related to pregnancy, childbirth, or related medical conditions.

Key Differences from Utah Law:

  • Does not require condition to rise to level of disability under ADA
  • Covers temporary limitations
  • Requires “interactive process” (good faith discussions about accommodations)
  • May provide broader coverage than Utah law

Source: 42 U.S.C. § 2000gg
EEOC Guidance: https://www.eeoc.gov/wysk/what-you-should-know-about-pregnant-workers-fairness-act

Note: Both Utah law and PWFA may apply. Employers should comply with the law providing greater protection.

E. Military Leave

Federal USERRA:

The Uniformed Services Employment and Reemployment Rights Act (USERRA) provides leave and reemployment rights for military service.

Utah State Employees:

May have additional military leave benefits. Private sector employees follow federal USERRA requirements.

Source: 38 U.S.C. §§ 4301-4335

F. Jury Duty Leave

No State Mandate for Private Employers:

Utah law does not require private employers to provide paid or unpaid leave for jury duty, though employers may not discharge employees for jury service.

Prohibition on Retaliation: Utah Code Ann. § 78B-1-116 prohibits employers from penalizing employees for jury service.

Note: Many employers provide paid or unpaid jury duty leave as matter of policy.

G. Voting Leave

Utah Voting Leave Law:

Utah Code Ann. § 20A-3-103 provides for voting leave under certain circumstances:

  • Employers must allow reasonable time for voting
  • Applies when employee’s work schedule does not provide sufficient time to vote
  • Time allowed determined by polling hours and work schedule

Note: Specific requirements depend on polling hours and work schedule. Consult statute for details.

Resources for Leave Questions

⚠️ REMINDER: Leave entitlements depend on employer size, employee eligibility, and specific circumstances.

Anti-Discrimination Laws

Utah Antidiscrimination Act

Statutory Authority: Utah Code Ann. § 34A-5
Administering Agency: Utah Antidiscrimination and Labor Division (UALD), Utah Labor Commission
Coverage: Employers with 15 or more employees

Contact Information:

Protected Characteristics Under Utah Law

According to the Utah Antidiscrimination Act, it is unlawful to discriminate in employment based on:

  • Race
  • Color
  • Sex (including pregnancy, childbirth, pregnancy-related conditions, breastfeeding)
  • Age (40 years and older)
  • Religion
  • National origin
  • Disability
  • Sexual orientation
  • Gender identity
  • Genetic information (in some contexts)

Source: Utah Code Ann. § 34A-5-106

Note: Sexual orientation and gender identity protections were added to Utah law and provide broader coverage than federal law in some respects.

Employment Practices Covered

The Act generally prohibits discrimination in:

  • Hiring and firing decisions
  • Compensation and benefits
  • Terms, conditions, and privileges of employment
  • Promotion and demotion
  • Training opportunities
  • Job assignments
  • Layoff and recall
  • Retaliation for engaging in protected activities

Application to Remote Workers: Anti-discrimination protections generally apply to remote workers in the same manner as on-site employees.

Federal Anti-Discrimination Laws

Utah employers must also comply with federal laws, including:

Title VII of the Civil Rights Act of 1964:

  • Prohibits discrimination based on race, color, religion, sex, national origin
  • Covers employers with 15+ employees
  • Administered by EEOC

Age Discrimination in Employment Act (ADEA):

  • Prohibits age discrimination against individuals 40+
  • Covers employers with 20+ employees

Americans with Disabilities Act (ADA):

  • Prohibits discrimination based on disability
  • Requires reasonable accommodations
  • Covers employers with 15+ employees

Genetic Information Nondiscrimination Act (GINA):

  • Prohibits discrimination based on genetic information
  • Covers employers with 15+ employees

Equal Pay Act:

  • Requires equal pay for equal work regardless of sex

Pregnancy Discrimination Act (PDA):

  • Prohibits discrimination based on pregnancy, childbirth, or related conditions
  • Amendment to Title VII

Source: U.S. Equal Employment Opportunity Commission – https://www.eeoc.gov/

Filing Discrimination Complaints

Utah Antidiscrimination and Labor Division:

  • Time Limit: 180 days from last alleged discriminatory act
  • Process: Submit intake questionnaire online
  • Investigation: UALD investigates and may attempt mediation
  • Remedies: May include back pay, reinstatement, compensatory damages

Federal EEOC:

  • Time Limit: 300 days in states with state/local discrimination agencies (like Utah)
  • Dual Filing: Complaints may be filed with both UALD and EEOC
  • Process: Investigation, possible litigation

Contact:

Harassment

Harassment based on protected characteristics is considered a form of discrimination. According to EEOC guidance, harassment may include:

  • Offensive jokes, slurs, epithets, or name-calling
  • Physical assaults or threats
  • Intimidation, ridicule, or mockery
  • Insults or put-downs
  • Offensive objects or pictures
  • Interference with work performance

Harassment is unlawful when:

  • Enduring the conduct becomes a condition of employment
  • Conduct is severe or pervasive enough to create hostile work environment

Employer Liability: Employers may be liable for harassment by supervisors, coworkers, or even non-employees in some circumstances.

Sexual Harassment Training

For State Government Employees:

Utah law requires sexual harassment training for state government employees.

For Private Employers:

Sexual harassment training is not mandated by Utah law for private employers, but is strongly recommended to:

  • Prevent harassment
  • Reduce liability
  • Comply with best practices
  • Create respectful workplace

Note: Some federal contractors may have training requirements under federal regulations.

Retaliation Prohibited

Both Utah and federal law prohibit retaliation against employees who:

  • File discrimination complaints
  • Participate in investigations
  • Oppose discriminatory practices
  • Request reasonable accommodations
  • Engage in other protected activities

Best Practices for Compliance

Recommendations for employers (these are general suggestions, not legal requirements):

  • Develop clear anti-discrimination and anti-harassment policies
  • Provide training to employees and supervisors
  • Establish clear complaint procedures
  • Investigate complaints promptly and thoroughly
  • Take appropriate corrective action when needed
  • Document policies and actions
  • Apply policies consistently
  • Consult employment counsel for policy development

Resources

Remote Work Tax Considerations

Utah State Income Tax Overview

Tax Structure:

Utah has a flat income tax rate applied to all residents and certain non-residents.

Current Rate (2025): 4.85% (as of tax year 2025)

Statutory Authority: Utah Code Ann. § 59-10-104
Official Source: Utah State Tax Commission – https://tax.utah.gov/

Note: Tax rates are subject to change. Verify current rates with the Utah State Tax Commission before making tax-related decisions.

Tax Residency and Sourcing

According to general state tax principles and Utah State Tax Commission guidance:

Utah Residents:

  • Generally subject to Utah income tax on all income regardless of source
  • Defined as individuals domiciled in Utah or maintaining place of abode in Utah

Non-Residents:

  • Generally subject to Utah income tax only on Utah-source income
  • Utah-source income typically includes income from services performed in Utah

Part-Year Residents:

  • May be subject to Utah tax on income earned while Utah resident
  • Tax treatment depends on specific circumstances and timing

Source: Utah Code Ann. § 59-10-103
Official Guidance: https://tax.utah.gov/

Note: Residency and sourcing determinations can be complex. Consult tax professional for specific situations.

Remote Work Tax Nexus

For Employers:

According to general tax principles, having employees working remotely from Utah may create:

Income Tax Withholding Obligations:

  • Employers may need to register for Utah withholding account
  • Must withhold Utah income tax for employees performing services in Utah
  • Must file quarterly withholding returns (Form TC-941E)

Corporate Income Tax Nexus:

  • Remote employees may create physical presence for corporate income tax purposes
  • May affect apportionment calculations
  • May require corporate income tax filing

Unemployment Insurance:

  • May need to register for Utah unemployment insurance
  • Contribution requirements depend on where services are performed

Sales Tax Nexus:

  • Remote employees may create sales tax collection obligations
  • Depends on nature of employee activities

Note: Nexus determinations are fact-specific and subject to changing regulations. Consult tax professionals and state agencies for guidance.

Utah Withholding Requirements

According to Utah State Tax Commission guidance, employers must generally withhold Utah income tax if they:

  • Pay wages to employees for work performed in Utah
  • Pay wages to Utah resident employees for work done outside Utah (may reduce by taxes withheld by other state)
  • Make certain payments reported on Form 1099

Exceptions:

Employers may be exempt from withholding if they:

  • Do business in Utah for 60 days or less during calendar year (advance approval required from Tax Commission)
  • Meet other specific exemption criteria

Source: Utah Code Ann. § 59-10-401
Publication 14: Utah Withholding Tax Guide – https://tax.utah.gov/forms/pubs/pub-14.pdf

Temporary Work in Utah (20-Day Rule)

Senate Bill 39 (Effective March 2, 2022):

Utah enacted legislation providing a threshold for taxation of nonresident employees working temporarily in Utah.

General Framework:

According to the statute, wages of eligible nonresident employees are generally not subject to Utah income tax if:

  • Employee works in Utah for 20 days or less during tax year
  • Employee has no other Utah-source income
  • Employee resides in state that provides substantially similar exclusion OR has no individual income tax

Exclusions from 20-Day Rule:

The following categories do NOT qualify for the 20-day exclusion:

  • Professional athletes
  • Professional entertainers
  • Individuals of prominence who perform services on per-event basis
  • Construction workers
  • Key employees (employees earning more than $130,000 annually or in top 50 highest-paid)

Source: Utah Code Ann. § 59-10-114.3
Official Guidance: Contact Utah State Tax Commission at (801) 297-2200

Note: This provision is reciprocal – only applies if employee’s resident state has similar rule or no income tax. Verify applicability for specific situations.

Multi-State Remote Work Scenarios

Scenario 1: Utah Employer, Utah Resident Employee Working from Utah

Tax Treatment (generally):

  • Employee subject to Utah income tax on all wages
  • Employer withholds Utah income tax
  • Standard Utah resident taxation

Scenario 2: Utah Employer, Non-Resident Employee Working from Another State

Tax Treatment (generally):

  • Employee may be subject to tax in their resident state
  • Utah withholding generally not required
  • Employer may need to register and withhold in employee’s work state
  • Employer may create nexus in employee’s work state

Complications:

  • Some states have “convenience of employer” rules (not Utah)
  • Multi-state tax compliance requirements
  • Potential for double taxation (usually resolved by tax credits)

Note: This scenario creates significant compliance complexity. Consult multi-state tax professionals.

Scenario 3: Out-of-State Employer, Employee Working from Utah

Tax Treatment (generally):

  • Employee subject to Utah income tax on Utah-source income
  • Employer may need to register for Utah withholding
  • Employer may create Utah nexus
  • Employee’s resident state may also tax income (credit usually available)

Note: Employer registration and compliance obligations depend on specific circumstances.

Scenario 4: Employee Splitting Time Between Utah and Another State

Tax Treatment (generally):

  • May need to allocate income between states
  • May need to file multiple state returns
  • May need to track days worked in each location
  • Apportionment methods vary by state

Note: This is one of the most complex multi-state tax scenarios. Professional tax guidance strongly recommended.

Recordkeeping for Remote Workers

According to general tax compliance best practices, employers and employees should consider maintaining records of:

  • Days worked in each state
  • Location of work performance
  • Travel for business purposes
  • Remote work arrangements and policies
  • Compensation allocation methodologies

Note: Adequate recordkeeping is essential for multi-state tax compliance. Consult tax professionals for recordkeeping requirements.

Federal Tax Considerations

Federal Income Tax:

  • All wages subject to federal income tax withholding
  • Remote work location generally does not affect federal income tax

FICA Taxes:

  • Social Security and Medicare taxes apply regardless of work location
  • Employer and employee portions required

Federal Unemployment Tax (FUTA):

  • May depend on where services are performed
  • Credit available for state unemployment taxes

Source: IRS – https://www.irs.gov/

Tax Resources and Contacts

Utah State Tax Commission:

IRS:

Tax Professionals:

  • Licensed CPA
  • IRS Enrolled Agent
  • Tax attorney

Resources

State Government Agencies

Utah Labor Commission

  • Main Office: (801) 530-6800 or (800) 530-5090
  • Website: https://laborcommission.utah.gov/
  • Address: Heber M. Wells Building, 160 East 300 South, 3rd Floor, Salt Lake City, UT 84111

Division of Industrial Accidents (Workers’ Compensation)

Utah Antidiscrimination and Labor Division

Utah State Tax Commission

Utah Department of Workforce Services

Utah Occupational Safety and Health Division (UOSH)

Federal Agencies

U.S. Department of Labor

Wage and Hour Division

Occupational Safety and Health Administration (OSHA)

U.S. Equal Employment Opportunity Commission (EEOC)

Internal Revenue Service (IRS)

Social Security Administration

Professional Assistance

Legal Assistance:

Utah State Bar

Tax Assistance:

Utah Association of CPAs

National Association of Enrolled Agents

Additional Resources

Utah Workers’ Compensation Fund

Job Accommodation Network (JAN)

Small Business Administration (SBA)

Frequently Asked Questions

General Employment

Q: Does Utah have a higher minimum wage than the federal minimum wage?

A: No. Utah’s minimum wage is $7.25/hour, the same as the federal minimum wage. Utah law prohibits local governments from setting higher minimum wages.

Q: Are employers in Utah required to provide breaks to employees?

A: Not for adult workers (18+). Utah does not mandate meal or rest breaks for adult employees. However, breaks are required for workers under age 18. If employers voluntarily provide breaks, federal FLSA rules regarding compensability may apply.

Q: Does Utah require employers to provide paid sick leave?

A: No. Utah does not have a state law requiring paid sick leave. However, employers who choose to provide sick leave must follow their established policies consistently.

Remote Work Specific

Q: If I live in Utah but work remotely for a company in another state, which state’s laws apply?

A: This depends on the specific law. Generally:

  • Minimum wage/overtime: Laws of the state where you physically work (Utah) typically apply
  • Income tax: Both states may have claims; credits usually prevent double taxation
  • Workers’ compensation: Complex – may depend on multiple factors
  • Employment laws: May depend on various factors

This is a complex area. Consult employment attorney and tax professional for your specific situation.

Q: Does my Utah employer need workers’ compensation insurance for remote employees working from other states?

A: This depends on multiple factors including:

  • Where the employee is physically located
  • Nature of work arrangement
  • Other state’s workers’ compensation requirements
  • Coverage provisions of your policy

Consult your workers’ compensation insurance carrier and legal counsel for multi-state situations.

Q: If I’m temporarily working from Utah (less than 20 days), do I owe Utah income tax?

A: Under Utah’s 20-day rule (effective 2022), you may not owe Utah income tax if:

  • You work in Utah 20 days or less during the tax year
  • You have no other Utah-source income
  • Your resident state has a similar exclusion OR has no income tax
  • You’re not in an excluded category (athletes, entertainers, construction, key employees earning $130,000+)

Verify applicability with tax professional, as specific circumstances vary.

Classification

Q: How do I know if my worker is an employee or independent contractor in Utah?

A: Utah uses different tests depending on purpose:

  • Unemployment insurance: Modified ABC test with additional factors
  • Workers’ compensation: Statutory definition in Utah Code
  • Tax purposes: IRS guidelines plus state considerations

Classification is complex and requires analysis of multiple factors. Consult:

  • Utah Department of Workforce Services
  • Utah Labor Commission
  • Tax professionals
  • Employment attorney

Misclassification can result in significant penalties.

Q: Can I use an independent contractor agreement to make someone an independent contractor?

A: No. A contract alone does not determine classification. Utah agencies and courts look at the actual nature of the working relationship, not just what the contract says. The working relationship must meet the legal tests for independent contractor status.

Workers’ Compensation

Q: If an employee is injured while working from home, is it covered by workers’ compensation?

A: It depends on the specific facts. Coverage generally requires injury to “arise out of and in the course of employment.” Factors that may be considered include:

  • Whether employee was performing work duties
  • Whether injury occurred in designated work area
  • Whether injury occurred during work hours
  • Other specific circumstances

Each case is unique. Report all injuries promptly to employer and insurance carrier. The Industrial Accidents Division makes coverage determinations based on complete facts.

Q: Are all Utah employers required to have workers’ compensation insurance?

A: Generally yes, if they have one or more employees. Exceptions include:

  • Sole proprietors without employees
  • Some corporate officers (may elect exclusion)
  • Certain independent contractors (may apply for waiver)

Contact Utah Industrial Accidents Division at (801) 530-6800 to determine your specific obligations.

Leave and Accommodations

Q: Does Utah require employers to provide maternity leave?

A: No state mandate for private employers. However:

  • Federal FMLA may provide up to 12 weeks unpaid leave (if eligible)
  • Utah Antidiscrimination Act requires reasonable pregnancy accommodations
  • Federal Pregnant Workers Fairness Act requires reasonable accommodations
  • Pregnancy Discrimination Act prohibits discrimination

Consult with HR professional or employment attorney about compliance with multiple laws.

Q: Must employers accommodate pregnant employees?

A: Yes, if employer has 15+ employees. Under Utah Antidiscrimination Act and federal Pregnant Workers Fairness Act, employers must provide reasonable accommodations for pregnancy, childbirth, breastfeeding, and related conditions unless accommodation creates undue hardship.

Accommodations may include breaks, modified duties, temporary transfers, leave, or other changes. Employees may request accommodations; employers cannot refuse if reasonable and not causing undue hardship.

Discrimination

Q: What should I do if I believe I’ve been discriminated against at work?

A: You have options:

  • Utah Antidiscrimination and Labor Division (UALD): File complaint within 180 days at (801) 530-6801
  • EEOC: File charge within 300 days at (800) 669-4000
  • Employment attorney: Consult for legal advice

Many people file with both UALD and EEOC. Time limits are strict – act promptly if you believe you’ve experienced discrimination.

Q: Does Utah law protect against discrimination based on sexual orientation?

A: Yes. The Utah Antidiscrimination Act prohibits discrimination based on sexual orientation and gender identity for employers with 15+ employees. This provides broader protection than federal law in some respects.

Tax

Q: Does my employer need to withhold Utah taxes if I work remotely from Utah for an out-of-state company?

A: Generally yes, if you’re performing services in Utah. The employer may need to:

  • Register for Utah withholding account
  • Withhold Utah income tax
  • File quarterly withholding returns
  • Comply with Utah reporting requirements

There is a 60-day exception with advance approval from Utah State Tax Commission for temporary presence.

Contact Utah State Tax Commission at (801) 297-2200 for guidance on specific situations.

Q: Can I get a tax credit to avoid being taxed by two states?

A: Generally yes. Most states (including Utah) allow residents to claim credit for taxes paid to other states on the same income. This usually prevents double taxation on the same income.

However, tax credit rules are complex and vary by state. Consult tax professional for your specific multi-state situation.

Miscellaneous

Q: Where can I find Utah labor law posters?

A: Required posters are available at:

Note: Federal posters are also required and available from U.S. Department of Labor.

Q: Does Utah have “at-will” employment?

A: Yes. Utah is an at-will employment state, meaning employers can generally terminate employees for any legal reason (or no reason) without advance notice, unless:

  • There’s an employment contract specifying otherwise
  • Termination violates discrimination laws
  • Termination is for illegal reason (retaliation, etc.)

However, at-will employment doesn’t eliminate other legal protections like anti-discrimination laws, wage payment requirements, etc.

Q: Who should I contact for more information about Utah employment laws?

A: Depends on the specific issue:

  • General employment law: Utah Labor Commission – (801) 530-6800
  • Wage and hour: Utah Antidiscrimination and Labor Division – (801) 530-6801
  • Workers’ compensation: Industrial Accidents Division – (801) 530-6800
  • Discrimination: UALD – (801) 530-6801 or EEOC – (800) 669-4000
  • Tax questions: Utah State Tax Commission – (801) 297-2200
  • Legal advice: Employment attorney through Utah State Bar – (801) 297-7049

Others

Idaho
Colorado
Arizona
Nevada
Wyoming

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.