Utah Unemployment Benefits 2026
⚠️Informational only — not legal or tax advice.
Last Updated: January 28, 2026
Last Reviewed: January 28, 2026
Applicable Period: 2026
Jurisdiction: State of Utah, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter
Table of Contents
- Introduction
- Overview
- Who Is Eligible for Unemployment Benefits
- Who Is Not Eligible for Unemployment Benefits
- How Unemployment Benefit Amounts Are Calculated
- Unemployment Benefit Payment Schedule
- How to File an Unemployment Claim
- Required Documents and Information for Filing
- Weekly Certification and Ongoing Eligibility Requirements
- What Happens After Filing a Claim
- Reasons an Unemployment Claim May Be Denied
- How to Appeal an Unemployment Decision
- Unemployment Fraud, Penalties, and Overpayments
- Taxation of Unemployment Benefits
- Special Unemployment Programs
- Compared to National Benchmarks
- Resources
- FAQ
Introduction
Unemployment benefits in Utah provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the Utah Department of Workforce Services and funded through employer taxes under state and federal law.
Program authority: Utah Employment Security Act, Utah Code Title 35A, Chapter 4
Administering agency: Utah Department of Workforce Services
Official website: https://jobs.utah.gov/ui/home/
This guide provides comprehensive information on Utah unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.
Sources: Utah Code Title 35A-4, Utah Department of Workforce Services official guidance, U.S. Department of Labor
| Utah Unemployment Benefits – 2026 Quick Reference | ||
|---|---|---|
| Category | 2026 Information | Official Source |
| Maximum Weekly Benefit | $801 | Utah Code § 35A-4-401 |
| Minimum Weekly Benefit | No statutory minimum specified | Utah DWS benefit calculation |
| Standard Duration | 10–26 weeks (variable based on earnings) | Utah Code § 35A-4-401 |
| Waiting Week Required | Yes (1 week) | Utah Code § 35A-4-401 |
| Filing Portal | jobs.utah.gov | https://jobs.utah.gov/ui/home/ |
| Certification Frequency | Weekly (Sunday filing) | Utah DWS weekly claims guide |
| Work Search Required | 4 job contacts per week | Utah Admin. Code R994-405 |
| Appeal Deadline | 15 calendar days from date notice was mailed | Utah DWS appeals procedures |
| Payment Methods | Direct deposit, U.S. Bank ReliaCard | Utah DWS payment information |
| Tax Withholding Available | Federal: Yes (10%) / State: Yes (varies) | Utah DWS tax information |
ℹ️ Key Unemployment Insurance Terms
Common terms used throughout this guide:
Claimant - Individual filing for unemployment benefits
Base Period - First four of the last five completed calendar quarters before filing claim
Alternate Base Period - Most recent four completed calendar quarters
Benefit Year - 52-week period beginning when claim is filed
Weekly Benefit Amount (WBA) - Amount payable each week if eligible
Maximum Benefit Amount (MBA) - Total benefits available during benefit year
Monetary Determination - Decision on benefit amounts based on wage history
Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements
Adjudication - Investigation and decision-making process for eligibility issues
Suitable Work - Employment appropriate for claimant's skills, experience, and labor market
Overpayment - Benefits paid that claimant was not entitled to receive
Waiting Week - First eligible week of unemployment for which benefits are not paid
Source: Utah Department of Workforce Services terminology guide
Overview of Unemployment Benefits in Utah
Program Purpose
Unemployment insurance in Utah provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with Utah administering benefits according to state law while meeting federal requirements.
Legal framework:
- State law: Utah Employment Security Act, Utah Code Title 35A, Chapter 4
- Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
- Funding: Employer payroll taxes (no employee contribution)
The Utah Employment Security Act establishes the program structure, eligibility requirements, benefit calculations, and administrative procedures. Employers pay quarterly unemployment insurance taxes into a state trust fund, which finances benefit payments. Employees do not contribute to the program through payroll deductions.
Source: Utah Code Title 35A, Chapter 4; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301
Administering Agency
Utah Department of Workforce Services
Utah’s unemployment insurance program is administered by the Utah Department of Workforce Services. The department processes claims, determines eligibility, calculates benefit amounts, issues payments, and conducts appeals hearings.
Contact information:
- Website: https://jobs.utah.gov/ui/home/
- Claims filing portal: https://jobs.utah.gov/ui/home/
- Claims Assistance and Re-Employment (CARE) Team: 801-526-9400
- TTY: 711 (Utah Relay)
- Hours: Monday-Friday, 8:00 AM – 5:00 PM Mountain Time
- Mailing address: Utah Department of Workforce Services, P.O. Box 45288, Salt Lake City, UT 84145-0288
Source: Utah Department of Workforce Services official website
Who Is Eligible for Unemployment Benefits in Utah
To qualify for unemployment benefits in Utah, individuals must meet specific employment, earnings, and separation requirements. Eligibility is determined through both monetary and non-monetary criteria established under Utah law.
Employment Status Requirements
To qualify for unemployment benefits in Utah, individuals must have worked in covered employment during the base period.
Covered employment definition:
According to Utah Code § 35A-4-204, covered employment includes:
“Employment means any service performed for wages under any contract of hire, written or oral, express or implied, including service in interstate commerce.”
Covered employment generally includes most private sector jobs, government positions, and nonprofit organizations with sufficient employee counts. The term encompasses traditional employee relationships where workers receive wages or salary for services performed.
Excluded categories:
The following types of employment are generally not covered under Utah’s unemployment insurance program:
- Independent contractors (unless misclassified)
- Self-employed individuals (unless participating in optional coverage programs)
- Certain agricultural workers earning below specified thresholds
- Domestic workers in private homes earning below quarterly minimums
- Elected officials performing official duties
- Students working for educational institution while enrolled and regularly attending classes
- Certain family employment situations
Workers who believe they have been misclassified as independent contractors may file claims and contest their employment classification during the adjudication process.
Source: Utah Code § 35A-4-204 (employment definitions) and § 35A-4-205 (exclusions)
Official text: https://le.utah.gov/xcode/Title35A/Chapter4/
Earnings and Work History Requirements
Base Period Definition:
The base period in Utah is the first four of the last five completed calendar quarters before the week in which the claim is filed.
Example: Claim filed in January 2026
- Base period: October 1, 2024 – September 30, 2025
- Alternate base period (if standard fails): January 1, 2025 – December 31, 2025
A calendar quarter is a three-month period ending March 31, June 30, September 30, or December 31.
Minimum Monetary Requirements:
To qualify monetarily for benefits in Utah, claimants must meet ALL of the following wage requirements:
- Total base period wages: Minimum of $5,500 earned during the entire base period
- Wages in multiple quarters: Earned wages in at least two calendar quarters of the base period
- Wage distribution formula: Total base period wages must equal at least 1.5 times the wages earned in the highest earning quarter
Alternative base period:
Utah allows use of an alternative base period if the standard base period fails to establish monetary eligibility. The alternative base period consists of the most recent four completed calendar quarters before the week in which the claim is filed. This provision assists workers whose recent employment history better demonstrates their attachment to the workforce.
Calculation example:
If a claimant earned $8,000 in their highest quarter, their total base period wages must equal at least $12,000 (1.5 × $8,000) to meet the wage distribution requirement.
Source: Utah Code § 35A-4-401 – Monetary Eligibility
Benefit calculator: https://jobs.utah.gov/ui/home/uieligible (provides estimate only)
Separation From Employment Requirements
Eligibility for unemployment benefits in Utah depends on the reason for job separation. The law distinguishes between qualifying separations that allow benefits and disqualifying separations that result in benefit denial.
Qualifying separations (eligible for benefits):
The following types of job separation qualify for unemployment benefits in Utah:
- Layoff due to lack of work
- Business closure or permanent downsizing
- Position elimination or reduction in force
- Reduction in hours below full-time status
- Temporary layoff with indefinite recall date
- Discharge not resulting from misconduct
- Constructive discharge where working conditions became intolerable
Disqualifying separations:
According to Utah Code § 35A-4-405, benefits are denied if unemployment results from:
1. Voluntary quit without good cause
Leaving employment voluntarily without work-related reason considered good cause under state law results in disqualification until the individual has earned wages in subsequent employment equal to at least six times the weekly benefit amount.
2. Discharge for misconduct
Utah Administrative Code R994-405-202 defines employment misconduct as:
“A deliberate act or omission by a worker which constitutes a material breach of the worker’s duties or obligations pursuant to the employment contract, or which is in deliberate disregard of the employer’s interests or of the worker’s duties and obligations to the employer.”
Disqualification period: Benefits denied until claimant earns wages in subsequent employment equal to at least six times the weekly benefit amount.
3. Refusal of suitable work
Declining job offer meeting the definition of suitable work without good cause results in benefit denial. Suitability depends on factors including the length of unemployment, prior skills and training, and prevailing labor market conditions.
Disqualification period: Until claimant earns wages in subsequent employment equal to at least six times the weekly benefit amount.
4. Unemployment due to labor dispute
Claimants directly participating in a strike, lockout, or labor dispute at their place of employment are disqualified for the duration of the dispute.
Good cause exceptions for voluntary separation:
Utah recognizes the following circumstances as good cause for voluntary separation:
- Medical reasons supported by healthcare provider documentation
- Relocation with military spouse under permanent change of station orders
- Domestic violence documented through appropriate legal or medical sources
- Unsafe or illegal working conditions
- Substantial changes in employment terms or conditions
- Transportation failure beyond worker’s control
Each good cause claim requires documentation and undergoes individual adjudication.
Source: Utah Code § 35A-4-405 (disqualification provisions); Utah Admin. Code R994-405-202 (misconduct definition)
Official text: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S405.html
Who Is Not Eligible for Unemployment Benefits in Utah
The following categories of workers are generally not covered by Utah’s unemployment insurance program:
Categorical exclusions:
1. Self-employed individuals
Individuals operating their own businesses or working as sole proprietors are not covered under standard unemployment insurance. Self-employed workers do not qualify unless they have elected optional coverage under specific programs, which Utah does not currently offer for most self-employed individuals.
2. Independent contractors
Workers classified as independent contractors rather than employees are not covered by unemployment insurance. Individuals who believe they have been misclassified may challenge their employment status during the claims process. The determination considers factors including degree of control, method of payment, provision of tools and materials, and right to discharge.
3. Certain agricultural workers
Agricultural labor is excluded when performed on farms with fewer than 10 employees in any 20 weeks of the calendar year or when quarterly wages total less than $20,000.
4. Domestic workers in private homes
Domestic service in private homes is excluded unless the employer pays cash wages of $1,000 or more in any calendar quarter.
5. Certain students
Students employed by educational institutions while enrolled and regularly attending classes are excluded when the employment is incidental to their educational program.
6. Federal civilian employees
Federal government employees are covered under Unemployment Compensation for Federal Employees (UCFE) program administered separately from state unemployment insurance.
UCFE information: https://oui.doleta.gov/unemploy/ucfe.asp
7. Military personnel
Ex-servicemembers are covered under Unemployment Compensation for Ex-Servicemembers (UCX) program, which provides benefits based on military service.
UCX information: https://oui.doleta.gov/unemploy/ucx.asp
8. Elected officials
Services performed by elected officials are excluded from coverage.
9. Election workers
Services performed by election officials and workers earning less than $1,000 in a calendar year are excluded.
Source: Utah Code § 35A-4-205 (excluded services)
Federal programs: 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)
How Unemployment Benefit Amounts Are Calculated in Utah
Weekly Benefit Amount (WBA)
Calculation formula:
Utah calculates the weekly benefit amount using a formula based on wages earned during the highest quarter of the base period. The calculation varies depending on the amount earned:
For weekly benefit amounts of $491 or more:
Utah uses an earnings chart that correlates highest quarter wages to specific weekly benefit amounts. The maximum weekly benefit amount is determined by statute and adjusted periodically.
For weekly benefit amounts less than $491:
Divide the highest quarter wages by 26, then subtract $5.00.
Formula: (Highest Quarter Wages ÷ 26) – $5 = Weekly Benefit Amount
For 2026:
- Minimum WBA: No statutory minimum (calculated based on formula)
- Maximum WBA: $801
- Average WBA: Approximately $505 (2025 data)
Example calculation:
A claimant with highest quarter wages of $11,726:
- $11,726 ÷ 26 = $451
- $451 – $5 = $446 weekly benefit amount
A claimant with highest quarter wages of $20,826 or more:
- Maximum weekly benefit amount of $801 applies
Partial unemployment:
Claimants working part-time may receive reduced benefits. Utah allows earnings up to 30% of the weekly benefit amount with no reduction. Benefits are reduced dollar-for-dollar for earnings above the 30% threshold.
Example:
Weekly benefit amount: $500
Allowable earnings: $150 (30% of $500)
Earnings during week: $200
Benefit reduction: $50 ($200 – $150)
Benefit paid: $450 ($500 – $50)
Source: Utah Code § 35A-4-401 (benefit calculation)
Official calculator: https://jobs.utah.gov/ui/home/uieligible (estimate only, not official determination)
Maximum Benefit Amount and Duration
Maximum benefit amount (MBA):
The maximum benefit amount represents the total benefits available during the benefit year. Utah calculates this amount using the formula:
Total Base Period Wages × 27% ÷ Weekly Benefit Amount = Number of Weeks
The result is the number of weeks of benefits available, with a minimum of 10 weeks and a maximum of 26 weeks.
Example calculation:
Total base period wages: $30,000
Weekly benefit amount: $500
$30,000 × 0.27 = $8,100
$8,100 ÷ $500 = 16.2 weeks (rounded down to 16 weeks)
Maximum benefit amount: $500 × 16 = $8,000
Standard benefit duration: 10-26 weeks (variable based on earnings)
Maximum total benefits (2026): Approximately $20,826 (based on maximum WBA of $801 × 26 weeks)
Benefit year:
Benefits are payable for the determined number of weeks within a 52-week benefit year beginning the Sunday of the week the initial claim is filed. Once the benefit year ends, any unused benefits expire, and claimants must establish a new benefit year if still unemployed.
Extended Benefits (EB) program:
Additional weeks of benefits may be available when Utah’s unemployment rate triggers the federal-state Extended Benefits program. The EB program provides up to 13 additional weeks of benefits during periods of high unemployment.
Trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is at least 120% of the average for the same period in the prior two years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% and is at least 110% of the average for the same period in the prior two years
Current EB status: Inactive as of January 2026
Status verification: https://oui.doleta.gov/unemploy/eb.asp
Source: Utah Code § 35A-4-401 (duration); EUCA § 202 (EB)
EB status: U.S. Department of Labor EB status page
Dependents Allowance
Utah does not provide dependent allowances for unemployment benefits. The weekly benefit amount is calculated solely based on the claimant’s wage history without additional amounts for dependent children or other family members.
Source: Utah Code Title 35A, Chapter 4 reviewed; no dependent allowance provisions found
Unemployment Benefit Payment Schedule in Utah
| Payment Process and Timeline (Utah) | ||
|---|---|---|
| Phase | Timeframe | Details |
| Weekly Certification Window | Sunday after week ends | File certification for previous week; available starting Sunday 12:00 AM |
| Processing Time | 2–3 business days | Time for Utah DWS to process certification and verify eligibility |
| Payment Authorization | 1–2 business days after processing | Payment approved and sent to selected payment method |
| Direct Deposit | 2–3 business days | Funds available in bank account after payment authorization |
| U.S. Bank ReliaCard | 1–2 business days | Funds loaded to unemployment debit card |
| Total Timeline | 2–3 weeks from filing | Typical time from initial claim to first payment (includes waiting week) |
Waiting week impact:
Utah requires a one-week waiting period. The first week of unemployment for which the claimant is otherwise eligible is not compensable. Benefits begin with the second eligible week of unemployment. The waiting week requirement means claimants do not receive payment for their first week of unemployment, even if all eligibility requirements are met.
Example:
Week 1 (Sunday-Saturday): Unemployed and eligible – Waiting week (no payment)
Week 2 (Sunday-Saturday): Unemployed and eligible – First payable week
Payment for Week 2 received after filing weekly claim on following Sunday
Source: Utah Code § 35A-4-401 (waiting week); Utah DWS payment timeline information
Payment schedule page: https://jobs.utah.gov/ui/home/
Information current as of: January 28, 2026
Payment Methods
Utah offers two electronic payment methods for unemployment benefits. Paper checks are not available.
1. Direct Deposit
Claimants can elect to have benefits deposited directly into a personal checking or savings account. Utah DWS designates direct deposit as the preferred payment method.
Requirements:
- Valid checking or savings account
- Bank routing number (9 digits)
- Account number
- Account type (checking or savings)
Direct deposit typically results in funds availability within 2-3 business days after payment is authorized.
2. U.S. Bank ReliaCard
Claimants who do not select direct deposit automatically receive a U.S. Bank ReliaCard, a prepaid debit card onto which benefits are loaded electronically.
Card features:
- No bank account required
- No credit check required
- Accepted anywhere Visa debit cards are accepted
- Can be used for purchases or ATM withdrawals
- Card remains valid for three years for any future claims
- Replacement cards available if lost or stolen
The ReliaCard is mailed to the address on file after the claim is filed. Funds are typically loaded within 1-2 business days after payment is authorized. Monthly account statements are available online through the ReliaCard website.
Source: Utah DWS payment methods information
ReliaCard information: https://www.usbankreliacard.com/
How to File an Unemployment Claim in Utah
Online Filing (Primary Method)
Filing portal: jobs.utah.gov Unemployment Insurance System
URL: https://jobs.utah.gov/ui/home/
Availability: 2:00 AM – 11:45 PM Mountain Time, 7 days per week
Online filing is the primary and preferred method for filing unemployment claims in Utah. The system guides applicants through the process with step-by-step instructions.
Step-by-step filing process:
1. Create Utah-ID account
Before filing a claim, applicants must create a Utah-ID account, which provides access to the unemployment system. The Utah-ID requires:
- Valid email address
- Password meeting security requirements
- Identity verification information
The email address used for the Utah-ID does not need to match the email address provided on the claim application.
2. Begin claim application
After logging in with Utah-ID credentials, select the option to file a new claim. The system presents a series of screens requesting information.
3. Provide personal information
Enter required personal details:
- Full legal name
- Social Security number
- Date of birth
- Current mailing address and physical address (if different)
- Telephone number and email address
- Citizenship status or work authorization documentation
- Driver’s license or state ID number
4. Enter employment history
Provide detailed information for all employers during the past 18 months:
- Employer name and complete address with zip code
- Employer telephone number
- Dates of employment (start date and last day worked)
- Reason for separation from each employer
- Average hours worked per week
- Rate of pay
The system may automatically populate some wage information based on employer wage reports. Claimants must verify this information and add any missing employers.
5. Answer eligibility questions
Respond to questions about:
- Ability and availability for full-time work
- Work search activities
- Reason for unemployment
- Receipt of other income
- Union membership
- School attendance or training programs
- Any disqualifying issues
6. Select payment method
Choose between direct deposit (requiring bank account information) or U.S. Bank ReliaCard (automatic if direct deposit not selected).
7. Select tax withholding preferences
Elect whether to have federal income tax withheld at 10% of weekly benefit amount. Also elect whether to have Utah state income tax withheld.
8. Review and submit claim
Review all entered information for accuracy. The system provides a summary of responses before submission. After reviewing, submit the application electronically.
Processing:
After submission, Utah DWS processes the claim. Claimants receive a monetary determination within approximately three weeks showing:
- Base period wages by quarter and employer
- Weekly benefit amount
- Maximum benefit amount
- Number of weeks of potential benefits
- Benefit year beginning and ending dates
If eligibility issues exist based on separation reason or other factors, Utah DWS conducts an investigation and issues a non-monetary determination.
Source: Utah DWS filing instructions
Official guide: https://jobs.utah.gov/ui/jobseeker/claimguide.html
Phone Filing
Utah requires all initial unemployment claims to be filed online through the jobs.utah.gov system. Phone service is not available for filing new claims.
Claims Assistance and Re-Employment (CARE) Team availability:
- Phone: 801-526-9400
- Purpose: Answering questions about claims, providing assistance with online system, resolving technical issues
- Hours: Monday-Friday, 8:00 AM – 5:00 PM Mountain Time
The CARE Team cannot file claims on behalf of applicants but can provide guidance on completing the online application process.
Source: Utah DWS contact information
Required Documents and Information for Filing
Gathering required documents and information before beginning the claim application expedites the filing process and reduces errors.
Personal identification:
- Social Security number or Social Security card
- Driver’s license or state-issued identification card
- Date of birth
- Current mailing address and telephone number
- Email address for creating Utah-ID account
Employment documentation:
- Complete employment history for past 18 months
- For each employer:
- Employer name and complete address with zip code
- Employer telephone number
- Dates of employment (first day and last day worked)
- Reason for separation
- Rate of pay and hours worked per week
- Separation documentation (if available):
- Layoff notice or letter
- Termination notice
- Furlough notification
- Any correspondence regarding job separation
Banking information (for direct deposit):
- Bank name
- Bank routing number (9 digits, found on check or bank website)
- Account number
- Account type (checking or savings)
Additional documentation (if applicable):
For non-U.S. citizens:
- Alien registration number
- Employment authorization document
- Permanent resident card or other work authorization
For military service:
- DD Form 214 (Certificate of Release or Discharge from Active Duty)
- Dates of active duty service
For federal employment:
- SF-8 (Notice to Federal Employee About Unemployment Insurance)
- SF-50 (Notification of Personnel Action)
- Most recent pay stub
For union members:
- Union name and local number
- Union contact information
Most supporting documents can be uploaded through the online portal after filing the initial claim if requested by Utah DWS during the adjudication process.
Source: Utah DWS filing checklist
Document requirements: https://jobs.utah.gov/ui/home/
Weekly Certification and Ongoing Eligibility Requirements
To continue receiving unemployment benefits in Utah, claimants must file weekly certifications and meet ongoing eligibility requirements each week they claim benefits.
Certification Process
Certification frequency: Weekly
Filing window: Sunday 12:00 AM through Saturday 11:59 PM for the previous week
Method: Online at jobs.utah.gov (preferred), mobile app, or phone for technical assistance only
Each week, claimants must file a weekly claim certifying their continued eligibility for benefits. The certification covers the previous week (Sunday through Saturday) and must be filed for each week benefits are claimed.
Certification questions:
Each weekly certification requires answering the following questions about the previous week:
- Did you work or attend paid training?
- If yes, report all hours worked and gross earnings (before taxes or deductions)
- Were you able to work?
- Were you available for full-time work?
- Did you actively look for work?
- Did you refuse any job offers?
- Were you enrolled in or attending school or training?
- Were you outside the United States?
- Were you incarcerated?
- Did you receive any other income (pension, retirement, severance)?
Reporting requirements:
Claimants must report all work and earnings for the week in which the work was performed, even if payment has not been received. Gross earnings (before taxes or deductions) must be reported. Failure to accurately report all work and earnings may result in overpayments, penalties, and potential fraud prosecution.
Late filing:
Certifications must be filed timely each week. The system does not permit late filing beyond a specified timeframe. Claimants who fail to file weekly claims within 27 days of the last week filed will have their claims administratively closed and must reopen the claim before continuing to receive benefits.
Source: Utah Code § 35A-4-403 (continuing claim requirements)
Certification instructions: https://jobs.utah.gov/ui/jobseeker/claimguide.html
Work Search Requirements
Required work search activities:
According to Utah Administrative Code R994-405, claimants must actively search for work each week they claim unemployment benefits, even if employed part-time or attending school. Unless a Utah DWS representative provides alternative instructions, claimants must make a good faith effort to seek full-time employment.
Minimum requirement: At least 4 new full-time job contacts each week
Qualifying work search activities:
A job contact means a reasonable contact or action where a clear path to reemployment can be demonstrated, including:
- Submitting job application to potential employer
- Attending job interview (in-person, phone, or video)
- Attending job fair or hiring event
- Networking with professional contacts about employment opportunities
- Attending career center workshop or employment-related training
- Creating or updating resume through jobs.utah.gov (counts once per claim)
- Contacting employers about job openings
Definition of “new contact”:
A new contact means either:
- Contacting an employer not previously contacted, OR
- Contacting a previously contacted employer regarding a newly listed job opening
Documentation required:
Claimants must maintain a detailed written record of all work search activities. For each contact, record:
- Date of contact
- Employer name and complete address
- Contact person name (if available)
- Method of contact (online application, in-person, phone, email)
- Position applied for or discussed
- Result or response received
Work search log:
Utah DWS provides a work search log template in the claimant guide. Claimants may use this template or maintain their own detailed record. The record must be available for review upon request.
Audit process:
Utah DWS conducts random audits of work search activities. Claimants selected for audit must provide their work search documentation. Claims are also randomly selected for eligibility reviews during which work search records must be submitted.
Failure to maintain adequate work search records or to demonstrate genuine work search efforts may result in:
- Denial of benefits for affected weeks
- Overpayment assessment for benefits already received
- Potential penalties if false information was provided
Exemptions from work search requirements:
The following claimants may be exempt from standard work search requirements:
1. Temporary layoff with definite recall date
Claimants temporarily laid off with a definite return-to-work date within 8 weeks do not need to conduct active work search if:
- The layoff is verified by the employer
- The recall date is specific and documented
- The claimant remains in contact with the employer
- The claimant is able and available to return when recalled
2. Union hiring hall dispatch
Members of labor unions that operate hiring halls may use the union dispatch system to satisfy work search requirements if:
- The union hiring hall is the customary method of obtaining work in that occupation
- The claimant is in good standing with the union
- The claimant is available for dispatch
- The claimant follows union procedures for job referrals
3. Approved training programs
Claimants enrolled in training programs approved by Utah DWS may be exempt from active work search requirements for the duration of the approved training. Approval must be obtained before starting training.
4. Reemployment Services and Eligibility Assessment (RESEA)
Claimants selected for RESEA appointments must attend scheduled sessions. Following the assessment, the DWS representative may modify work search requirements based on the individual’s situation.
Each exemption requires verification and approval by Utah DWS. Claimants must apply for exemptions and receive approval before ceasing active work search activities.
Source: Utah Admin. Code R994-405 (work search requirements)
Work search guide: https://jobs.utah.gov/ui/jobseeker/claimguide.html
Registration for Work Requirement
All unemployment claimants must register for work with Utah’s employment service system. Registration occurs automatically when filing the initial claim through jobs.utah.gov. The registration provides access to:
- Job search resources and listings
- Resume posting services
- Career center services
- Workshop opportunities
- Employment counseling
Claimants who move to another state while collecting Utah unemployment benefits must register with that state’s employment service within three business days of relocating. Proof of registration must be provided to Utah DWS.
Source: Utah DWS registration requirements
What Happens After Filing a Claim
Claim Processing Steps
1. Initial claim received
Utah DWS receives the online application and begins processing. The system assigns a confirmation number for record retention.
2. Employer notification
Utah DWS notifies all base period employers about the claim. Employers have 10 days to respond with information about the claimant’s separation from employment, including:
- Dates of employment
- Reason for separation
- Final wages and hours worked
- Any relevant documentation
3. Monetary determination issued
Within approximately three weeks of filing, claimants receive a Notice of Monetary Determination by mail and through the online account. This determination shows:
- Base period wages by calendar quarter and employer
- Weekly benefit amount (WBA)
- Maximum benefit amount (MBA)
- Number of weeks of potential benefits
- Benefit year beginning date and ending date
Claimants are required by Utah law to carefully review the monetary determination. Missing wages or missing employers could reduce benefits or prevent qualification. If wages are missing, contacting Utah DWS immediately and providing documentation (pay stubs, W-2 forms) is required.
4. Non-monetary determination (if needed)
If eligibility questions exist regarding the reason for separation, availability for work, or other issues, Utah DWS conducts an investigation. This process includes:
- Fact-finding interview (typically by telephone)
- Request for information from claimant and employer
- Submission of documentation and evidence
- Review of all information received
- Issuance of determination with findings
The investigation timeline varies depending on the complexity of issues and the time required to gather information from all parties. Simple separations may be adjudicated within 1-2 weeks, while complex cases may take longer.
5. First payment
If the claim is approved and no eligibility issues exist, payment is issued after the waiting week for each subsequent certified week. The timeline from initial filing to first payment is typically 2-3 weeks if no issues require investigation.
Typical timeline:
- Monetary determination: Within 3 weeks after filing
- Non-monetary determination: 1-4 weeks after issues are identified (variable)
- First payment: 2-3 weeks if no issues exist; longer if investigation required
Source: Utah DWS claims processing information
Processing timeline: https://jobs.utah.gov/ui/jobseeker/claimguide.html
Reasons an Unemployment Claim May Be Denied
Monetary Denial
Claims may be denied for insufficient wages in the base period. Common monetary denial reasons include:
- Total base period wages below $5,500 minimum requirement
- Insufficient wage distribution (total wages less than 1.5 times highest quarter)
- Wages earned in only one calendar quarter of base period
- No wages in at least two quarters as required
- All wages from excluded employment categories
Claimants denied for insufficient base period wages may qualify using the alternative base period. If both standard and alternative base periods fail to establish monetary eligibility, the claim is denied, and no benefits are payable until sufficient wages are earned in covered employment.
Non-Monetary Denial (Disqualifications)
1. Voluntary quit without good cause
Leaving employment voluntarily without work-related good cause results in disqualification. The claimant must earn wages in subsequent employment equal to at least six times the weekly benefit amount to requalify for benefits.
2. Discharge for misconduct
Termination from employment due to misconduct as defined in Utah Administrative Code R994-405-202 results in disqualification. The claimant must earn wages in subsequent employment equal to at least six times the weekly benefit amount to requalify for benefits.
3. Refusal of suitable work
Declining a job offer that meets the definition of suitable work without good cause results in disqualification. The claimant must earn wages in subsequent employment equal to at least six times the weekly benefit amount to requalify for benefits.
Suitable work definition:
Work is considered suitable based on factors including:
- Degree of risk to health, safety, and morals
- Physical fitness requirements
- Prior training, experience, and earnings
- Length of unemployment
- Prospects for obtaining local work in customary occupation
- Distance from residence to place of work
- Prevailing conditions of the labor market
Early in the unemployment period, claimants may limit job search to positions similar to prior employment. As unemployment continues, the definition of suitable work broadens, and claimants must accept offers of reasonable employment even if different from previous positions.
4. Failure to meet availability requirements
Benefits may be denied for weeks when claimants are not able and available for full-time work. Common situations include:
- Medical conditions preventing work
- Lack of transportation to employment locations
- Restrictions on hours or locations limiting employment options
- Incarceration
- Travel outside the United States without approval
Claimants must be immediately available to accept suitable work offers and able to start work without restrictions.
5. Work search non-compliance
Failure to conduct adequate work search or maintain required documentation results in denial of benefits for affected weeks. Repeated failures may result in extended disqualifications.
6. Failure to participate in reemployment services
Claimants selected for Reemployment Services and Eligibility Assessment (RESEA) appointments or other required programs must participate. Failure to attend scheduled appointments without good cause results in benefit denial.
Administrative Denial
Claims may be denied for administrative reasons including:
- Incomplete application
- Failure to provide required documentation
- Missed fact-finding interview without good cause
- Identity verification failure
- Non-response to Utah DWS requests for information
- Untimely filing of weekly claims
Source: Utah Code § 35A-4-405 (disqualification provisions); Utah Admin. Code R994-405
Denial information: https://jobs.utah.gov/ui/jobseeker/claimguide.html
How to Appeal an Unemployment Decision in Utah
Appeal Deadlines
Filing deadline: 15 calendar days from the date the determination was mailed
Appeals must be filed within 15 calendar days from the date shown on the determination notice, not the date received. The determination notice shows the mailing date prominently.
Calculation: If a determination is mailed on January 15, 2026, the appeal deadline is January 30, 2026.
Postmark rule:
Appeals sent by mail must be postmarked on or before the 15-day deadline. The postmark date determines timely filing, not the date Utah DWS receives the appeal.
Late appeals:
Appeals filed after the 15-day deadline may be accepted only if the claimant demonstrates good cause for the late filing. Good cause reasons include:
- Serious illness or hospitalization
- Death of immediate family member
- Lack of notice (determination not received)
- Circumstances beyond claimant’s control
Claimants filing late appeals must explain the reason for delay and provide supporting documentation. The administrative law judge determines whether good cause exists.
Source: Utah DWS appeals procedures
Official information: https://jobs.utah.gov/appeals/ui/filing.html
Appeal Filing Process
How to file an appeal:
Online: https://jobs.utah.gov/appeals/ui/filing.html
Most efficient method with immediate confirmation number
Mail:
Appeals Unit
P.O. Box 45244
Salt Lake City, UT 84145-0244
Fax: 801-526-9242
Required information:
The appeal must include:
- Claimant name and Social Security number
- Mailing address
- Telephone number for hearing contact
- Date of the appeal
- Identification of the determination being appealed (include document number from notice)
- Statement explaining why the decision is incorrect
- Signature (electronic signature acceptable for online appeals)
Appeal statement:
The appeal includes specific information as required by Utah appeals procedures:
- Which decision is being appealed
- Why the decision is believed to be incorrect
- What outcome is sought based on the facts
- Any relevant facts supporting the appeal position
Confirmation:
Online appeals receive an immediate confirmation number. Retain this number as proof of timely filing. Mail and fax appeals do not receive automatic confirmation. For mailed appeals, use certified mail with return receipt to verify timely filing.
Source: Utah DWS appeals filing information
Official URL: https://jobs.utah.gov/appeals/ui/filing.html
Continuing to File Weekly Claims During Appeals
Claimants must continue filing weekly claims throughout the appeals process to preserve eligibility for benefits for those weeks if the appeal is decided in their favor. Weeks not timely filed cannot be paid retroactively unless good cause for late filing is established.
If the appeal is successful and benefits are allowed, payment will be made for all eligible weeks during which weekly claims were filed. If weekly claims were not filed during the appeal, those weeks are lost even if the appeal is won.
Source: Utah DWS appeals guide
Hearing Process
Hearing notification:
After the appeal is filed, Utah DWS Appeals Unit schedules a hearing with an Administrative Law Judge (ALJ). The Notice of Unemployment Appeal Telephone Hearing is mailed to all parties at least 10 days before the scheduled hearing date.
The notice includes:
- Date and time of hearing
- Hearing format (telephone conference)
- Parties involved (claimant, employer, Utah DWS representative)
- Issues to be decided
- Instructions for providing telephone number for hearing
- Evidence submission procedures
Hearing format:
Utah unemployment appeals hearings are conducted by telephone. All parties participate via phone conference call. In-person hearings are not typically available.
Upon receiving the hearing notice, parties must immediately contact the Appeals Unit at 801-526-9300 or toll-free 1-877-800-0671 to provide a telephone number where they can be reached at the hearing time.
Failure to provide contact information or respond to the hearing call results in dismissal of the appeal or decision based on the employer’s testimony only.
Hearing officer: Administrative Law Judge (ALJ) appointed by Utah DWS
Duration: Typically 30-60 minutes depending on complexity
Recording: All hearings are recorded digitally for appeal purposes
Hearing procedures:
- ALJ begins hearing by identifying all parties present
- ALJ explains the issues under appeal and hearing procedures
- All parties are placed under oath to testify truthfully
- Party with burden of proof presents testimony first (usually employer in misconduct/quit cases; claimant in other cases)
- Opposing party has opportunity to cross-examine and ask questions
- Evidence and documents are reviewed and entered into record
- Witnesses testify if present
- All parties provide closing statements
- Hearing concluded
Preparation tips:
Hearing preparation typically involves:
- Organizing facts chronologically
- Gathering supporting documents (emails, pay stubs, warnings, policies)
- Arranging for witnesses to be available by phone
- Preparing questions for opposing party and witnesses
- Focusing on facts relevant to the issues on appeal
Representation:
Parties have the right to be represented by an attorney or other representative. However, representation is not required, and most claimants and employers represent themselves. The ALJ assists all parties in presenting their case regardless of representation. Parties who hire representatives are responsible for all fees.
Evidence submission:
Documents and evidence are submitted to the Appeals Unit before the hearing so copies can be provided to all parties. Evidence can be faxed to 801-526-9242 or uploaded through the online portal. Submission at least 3 business days before the hearing is standard practice.
Decision:
The ALJ issues a written decision within 1-10 days after the hearing. The decision is mailed to all parties and includes:
- Findings of fact based on evidence presented
- Conclusions of law
- Decision affirming, modifying, or reversing the original determination
- Appeal rights to the next level
If benefits initially allowed are reversed on appeal, an overpayment may be established for benefits already paid.
Source: Utah DWS hearing guide
Official information: https://jobs.utah.gov/appeals/ui/appealspamphlet.html
Further Appeals
Workforce Appeals Board:
If a party disagrees with the ALJ decision, a further appeal may be filed to the Utah Workforce Appeals Board within the deadline specified in the ALJ decision (typically 15 days).
The Workforce Appeals Board:
- Consists of governor-appointed members sitting in three-person panels
- Reviews the record created at the ALJ hearing
- Does not conduct a new hearing or accept new evidence
- Issues decision based on whether the ALJ decision was correct based on the evidence in the record
- May affirm, reverse, modify, or remand the ALJ decision
Judicial review:
If a party disagrees with the Workforce Appeals Board decision, the matter may be appealed to the Utah Court of Appeals within the time period specified by law. Judicial appeals involve complex legal procedures and typically require legal representation.
Source: Utah Code § 35A-4-508 (appeals); Utah Admin. Code R994-508
Board information: https://jobs.utah.gov/appeals/
Unemployment Fraud, Penalties, and Overpayments
Fraud Definition
Fraud defined:
According to Utah Code § 76-8-1301:
“A person is guilty of unemployment insurance fraud if the person makes a false statement or representation knowing it to be false, or knowingly fails to disclose a material fact, to obtain or increase any benefit or payment under this chapter or under an employment security law of any other state, the federal government, or a foreign government.”
Unemployment insurance fraud occurs when claimants or employers intentionally provide false information or withhold material facts to obtain or increase benefit payments.
Common fraud examples:
- Failing to report work or earnings while certifying for weekly benefits
- Providing false information about reason for job separation
- Claiming benefits while incarcerated without reporting incarceration
- Using another person’s identity or Social Security number to file claims
- Not reporting job offers or refusals of suitable work
- Filing claims in multiple states simultaneously
- Collecting benefits while actually working full-time
Source: Utah Code § 76-8-1301 (fraud definition)
Official text: https://le.utah.gov/xcode/Title76/Chapter8/76-8-S1301.html
Penalties for Fraud
Administrative penalties:
Claimants found to have committed fraud face mandatory administrative penalties under Utah Code § 35A-4-405:
- Repayment: 100% of all benefits fraudulently obtained must be repaid
- Civil penalty: Equal to 100% of the overpayment amount (essentially doubling the repayment obligation)
- Disqualification: Ineligible for benefits for a minimum of 13 weeks
- Future eligibility: Cannot receive unemployment benefits until all overpayments and penalties are paid in full and the disqualification period has ended
Example:
Claimant fraudulently receives $2,000 in benefits:
- Must repay $2,000 (overpayment)
- Must pay $2,000 (civil penalty equal to overpayment)
- Total owed: $4,000
- Disqualified from benefits for 13 weeks minimum
- Cannot receive future benefits until $4,000 is paid in full
Criminal penalties:
Unemployment fraud is a criminal offense under Utah law. Utah Code § 76-8-1301 establishes criminal prosecution standards:
Third degree felony charges:
Making false statements or representations to obtain unemployment benefits constitutes a third degree felony. Conviction may result in:
- Fines: Up to $10,000
- Imprisonment: Up to five years in prison
- Restitution: Court-ordered repayment of fraudulently obtained benefits
- Probation: Supervised probation with conditions including community service
- Criminal record: Permanent criminal conviction record
Prosecution practice:
Utah Department of Workforce Services maintains a full-time fraud detection division and regularly refers cases to criminal courts for prosecution. Convicted claimants typically receive:
- Suspended prison or jail sentences (contingent on meeting conditions)
- Court fines
- Restitution orders requiring full repayment of overpayments and penalties
- Community service requirements
- Supervised probation
The department employs multiple fraud detection methods including:
- Public tips by telephone, mail, or internet
- State and national new hire data crossmatching
- Employer wage file crossmatching
- Claimant eligibility reviews and random audits
- Automated matches with other government records
- In-person and on-site fraud investigations
- Interstate information sharing agreements
Source: Utah Code § 76-8-1301 (criminal provisions); § 35A-4-405 (administrative penalties); Utah Admin. Code R994-406-403 (fraud penalties)
Report fraud: 801-526-9235 or https://jobs.utah.gov/ui/fraud/
Non-Fraud Overpayments
Overpayment without fraud:
Overpayments may occur without fraudulent intent when benefits are paid but the claimant was not eligible to receive them. Common causes include:
- Utah DWS error in processing or calculating benefits
- Delayed employer information changing eligibility determination
- Reversed determination on appeal after benefits were paid
- Good faith mistake by claimant in reporting information
- Misunderstanding of eligibility requirements
Repayment obligation:
Non-fraud overpayments must be repaid in full. However, unlike fraud overpayments, non-fraud overpayments do not include:
- Civil penalties equal to the overpayment amount
- Mandatory disqualification periods
- Criminal prosecution
Waiver of non-fraud overpayments:
Utah may waive non-fraud overpayments if both conditions are met:
- No fault: The overpayment was not caused by the claimant’s fault (resulted from Utah DWS error or circumstances beyond claimant’s control)
- Financial hardship: Repayment would cause substantial financial hardship to the claimant meeting poverty guidelines established by Utah DWS
Claimants seeking overpayment waivers must:
- Submit waiver request to Utah DWS Collections Department
- Provide documentation of financial circumstances
- Demonstrate lack of fault in creating overpayment
- Meet income and asset guidelines for hardship determination
Waiver determinations are made on a case-by-case basis. Waivers are not available for fraud overpayments.
Repayment options:
Utah DWS offers several methods for repaying non-fraud overpayments:
1. Lump sum payment:
Full repayment in a single payment. Can be made online at https://jobs.utah.gov/ui/home/Home/PayBackOverPayment or by check.
2. Installment agreement:
Monthly payment plan arranged through Collections Department at 801-526-9235. Payment plans are typically structured based on the claimant’s ability to pay.
3. Offset from future benefits:
If claimant becomes eligible for unemployment benefits again, overpayments are deducted from weekly benefit amounts until repaid.
4. Federal tax refund offset:
Unpaid overpayments may be collected through federal income tax refund intercept program.
5. State tax refund offset:
Unpaid overpayments may be collected through Utah state income tax refund intercept.
6. Wage garnishment:
Utah DWS may seek court orders for wage garnishment to collect unpaid overpayments.
Collection consequences:
Failure to repay overpayments or arrange payment plans may result in:
- Collection agency referral
- Credit reporting of debt
- Court judgments and liens against property
- Continued ineligibility for unemployment benefits until repaid
Claimants with overpayment notices are directed to contact the Collections Department to establish payment arrangements.
Source: Utah Code § 35A-4-405 (overpayment recovery); Utah Admin. Code R994-406
Collections contact: 801-526-9235
Payment portal: https://jobs.utah.gov/ui/home/Home/PayBackOverPayment
Taxation of Unemployment Benefits in Utah
Federal Tax Treatment
Federal taxation:
Unemployment benefits are taxable income under federal law. Internal Revenue Code § 85 requires unemployment compensation to be included in gross income for federal income tax purposes.
Form 1099-G:
Utah Department of Workforce Services issues Form 1099-G by January 31 each year showing:
- Box 1: Total unemployment compensation paid during the previous calendar year
- Box 4: Federal income tax withheld (if withholding was elected)
Claimants must report the amount from Box 1 on their federal income tax return as income.
Federal withholding option:
Claimants may elect to have federal income tax withheld from unemployment benefits at the rate of 10% of the weekly benefit amount. This withholding is optional but can prevent owing significant taxes when filing the annual return.
How to elect withholding:
- During initial claim filing, select federal tax withholding option
- After claim is filed, change withholding election online at jobs.utah.gov by logging in to “my Unemployment” account and selecting “Change Tax Withholding”
- Changes apply to future benefit payments
Any federal tax withheld is remitted to the Internal Revenue Service and shown on Form 1099-G Box 4.
Source: IRS Publication 525; 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation
State Tax Treatment
Utah taxation:
Unemployment benefits are taxable for Utah state income tax purposes. Utah Code imposes a flat income tax rate on all income, including unemployment compensation.
Utah income tax rate: 4.55% (2026)
State withholding:
Claimants may elect to have Utah state income tax withheld from weekly unemployment benefits. The withholding amount is calculated as a percentage of the weekly benefit amount.
How to elect withholding:
- During initial claim filing, select state tax withholding option
- After claim is filed, change withholding election online at jobs.utah.gov by logging in to “my Unemployment” account and selecting “Change Tax Withholding”
Any Utah state tax withheld is remitted to the Utah State Tax Commission and shown on Form 1099-G.
Source: Utah income tax information
Tax Commission: https://incometax.utah.gov/
Form 1099-G
Form 1099-G distribution:
Utah DWS issues Form 1099-G to all claimants who received unemployment benefits during the previous calendar year. The form is available by January 31.
Access methods:
Online (preferred):
- Log in to jobs.utah.gov
- Select “my Unemployment”
- Click “Useful Links” in the Tools menu
- Select “1099 Tax Information”
- View and print Form 1099-G for current year and previous years (back to 2007)
Mail: Form 1099-G is mailed to the address on file with Utah DWS if electronic correspondence is not elected.
Phone: Contact CARE Team at 801-526-9400 for assistance accessing Form 1099-G.
Incorrect 1099-G:
If Form 1099-G shows incorrect amounts or benefits not received:
- Identity theft: Report immediately to Utah DWS fraud division at 801-526-9235 or https://jobs.utah.gov/ui/fraud/
- Incorrect amounts: Contact CARE Team at 801-526-9400 to request corrected form
- Overpayment repayments: If overpayments were repaid during the year, consult IRS instructions regarding deduction of repaid amounts
Do not file taxes using an incorrect 1099-G. Request a corrected form before filing to avoid tax complications.
Source: Utah DWS 1099-G information
Official URL: https://jobs.utah.gov/ui/home/
Special Unemployment Programs in Utah
Extended Benefits (EB)
Program status (2026): Inactive
Extended Benefits provide additional weeks of unemployment compensation when a state’s unemployment rate meets federal trigger criteria. The EB program is a federal-state partnership activated automatically when economic conditions deteriorate.
Trigger requirements:
Extended Benefits activate in Utah when either:
- Insured Unemployment Rate (IUR) exceeds 5% and is at least 120% of the average IUR for the same period in the prior two years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% and is at least 110% of the average TUR for the same period in the prior two years
Additional weeks available: Up to 13 additional weeks beyond standard duration when triggered
Current status verification:
URL: https://oui.doleta.gov/unemploy/eb.asp
Last checked: January 28, 2026
Current status: Not triggered in Utah
Source: EUCA § 202; Utah Code § 35A-4-402
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
Trade Adjustment Assistance (TAA)
TAA program: Active (federal program)
Trade Adjustment Assistance provides benefits and services to workers who lose jobs due to foreign trade impacts. The program is administered federally by the U.S. Department of Labor with state cooperation.
Eligibility:
Workers may qualify for TAA if:
- Employed by company certified by U.S. Department of Labor as trade-affected
- Job loss resulted from increased imports of similar competing products, OR
- Company shifted production to foreign countries
- Workers at downstream producers or suppliers of certified firms
Benefits available:
- Training opportunities for new skills
- Extended unemployment benefits beyond standard duration
- Job search allowances for out-of-area employment
- Relocation allowances for accepting distant employment
- Wage subsidies for eligible older workers accepting lower-paying reemployment
Utah TAA coordinator:
Contact information available through local employment centers
Source: Trade Act of 1974, 19 U.S.C. § 2271
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact
Disaster Unemployment Assistance (DUA)
DUA availability: Available during federally declared disasters
Disaster Unemployment Assistance provides temporary benefits to individuals whose unemployment resulted from a major disaster declared by the President. DUA assists workers not eligible for regular unemployment insurance.
Eligibility:
- Unemployed as direct result of a major disaster
- Not eligible for regular unemployment insurance benefits
- Unable to reach place of employment due to disaster
- Scheduled to start employment that became unavailable due to disaster
- Became breadwinner due to death of head of household in disaster
- Self-employed workers whose businesses were destroyed or severely damaged
Activation: Only during presidentially declared major disasters affecting Utah
Duration: Up to 26 weeks from disaster declaration date
Application: Through Utah DWS when disasters are declared and DUA program is activated
Source: Robert T. Stafford Disaster Relief Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program
Pandemic-Related Programs
As of 2026, special pandemic-related unemployment programs including Pandemic Unemployment Assistance (PUA), Pandemic Emergency Unemployment Compensation (PEUC), and Federal Pandemic Unemployment Compensation (FPUC) have expired and are no longer available.
Source: U.S. Department of Labor program status
Context: Utah Compared to National Benchmarks
Utah benefit levels in national context (2026):
- Maximum WBA: $801 (ranks in upper-middle range of 50 states)
- Duration: 10-26 weeks (variable formula – unique among states with standard 26-week maximum)
- Unique features: Variable duration based on earnings formula; no dependent allowances; one-week waiting period
National range:
- Highest maximum WBA: Massachusetts ($1,015)
- Lowest maximum WBA: Mississippi ($235)
- Most common duration: 26 weeks fixed
Utah’s variable duration formula bases the number of benefit weeks on the relationship between total base period wages and the weekly benefit amount, with a minimum of 10 weeks and maximum of 26 weeks. This differs from most states that provide a fixed duration regardless of wage levels.
For comprehensive state-by-state comparisons, see: U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/
Source: U.S. Department of Labor, Comparison of State UI Laws 2026
Resources
Utah unemployment resources:
Utah Department of Workforce Services
Website: https://jobs.utah.gov/ui/home/
Claims Assistance and Re-Employment (CARE) Team: 801-526-9400
Hours: Monday-Friday, 8:00 AM – 5:00 PM Mountain Time
Online claims portal
Website: https://jobs.utah.gov/ui/home/
Availability: 2:00 AM – 11:45 PM daily
Appeals Unit
Phone: 801-526-9300 or toll-free 1-877-800-0671
Fax: 801-526-9242
Website: https://jobs.utah.gov/appeals/
Mailing: P.O. Box 45244, Salt Lake City, UT 84145-0244
Collections Department (overpayments)
Phone: 801-526-9235
Online payment: https://jobs.utah.gov/ui/home/Home/PayBackOverPayment
Fraud reporting
Phone: 801-526-9235
Website: https://jobs.utah.gov/ui/fraud/
Employer services
Phone: 801-526-9235 or toll-free 1-800-222-2857
Website: https://jobs.utah.gov/ui/employer/
Federal resources:
U.S. Department of Labor – Unemployment Insurance
Website: https://www.dol.gov/agencies/eta/unemployment-insurance
Purpose: Federal UI oversight and guidance
CareerOneStop
Website: https://www.careeronestop.org/
Purpose: Job search resources, training opportunities, career tools
Internal Revenue Service
Website: https://www.irs.gov/individuals/employees/unemployment-compensation
Purpose: Tax information for unemployment benefits
Source: Official government websites
Frequently Asked Questions: Utah Unemployment Benefits 2026
What are unemployment benefits in Utah?
Unemployment benefits in Utah provide temporary financial assistance to workers who lose employment through no fault of their own. The program is funded by employer taxes and administered by the Utah Department of Workforce Services, offering weekly payments while eligible workers search for new employment.
How much can I receive in unemployment benefits in Utah?
Weekly benefit amounts range from approximately $100 to a maximum of $801 in 2026, calculated based on wages earned during the highest quarter of the base period. Most claimants receive between $300-$600 per week depending on their prior earnings.
How long does it take to get unemployment benefits in Utah?
First payments typically arrive 2-3 weeks after filing the initial claim if no eligibility issues require investigation. This includes the required one-week waiting period. Claims requiring non-monetary determinations may take 3-5 weeks or longer depending on investigation complexity.
Can I work part-time and still receive unemployment in Utah?
Yes. Claimants may work part-time and receive reduced unemployment benefits. Utah allows earnings up to 30% of the weekly benefit amount without reduction. Earnings above this threshold reduce benefits dollar-for-dollar.
What disqualifies you from unemployment in Utah?
Common disqualifications include: voluntarily quitting without good cause, discharge for misconduct, refusing suitable work without good cause, not being able and available for work, failing to conduct required work search, and failing to report work or earnings while certifying for benefits.
How do I file for unemployment in Utah?
File online at jobs.utah.gov between 2:00 AM and 11:45 PM daily. Create a Utah-ID account, complete the online application providing employment history and personal information, and select payment method and tax withholding preferences. Phone filing is not available.
Are unemployment benefits taxable in Utah?
Yes. Unemployment benefits are taxable for both federal and Utah state income tax purposes. Claimants may elect to have federal tax withheld at 10% and Utah state tax withheld at applicable rates. Form 1099-G is issued by January 31 showing total benefits received and taxes withheld.
How do I appeal an unemployment denial in Utah?
File an appeal within 15 calendar days from the date the determination was mailed. Appeal online at jobs.utah.gov/appeals, by mail to Appeals Unit P.O. Box 45244, Salt Lake City, UT 84145-0244, or by fax to 801-526-9242. Include name, Social Security number, determination being appealed, and reasons for disagreement.
How many job contacts do I need to make each week in Utah?
Claimants must make at least 4 new full-time job contacts each week unless exempt from work search requirements. Contacts include job applications, interviews, job fairs, networking activities, and career center workshops. Detailed records must be maintained and provided upon request.
What is the waiting week requirement in Utah?
Utah requires a one-week waiting period. The first week for which the claimant is otherwise eligible is not payable. Benefits begin with the second eligible week of unemployment.
Can I collect Utah unemployment if I move to another state?
Yes. Claimants can continue collecting Utah unemployment benefits after moving to another state as long as they meet all eligibility requirements. The claimant must register for work in the new state within three business days and update address information with Utah DWS immediately.
What happens if I receive an overpayment?
Overpayments must be repaid. For fraud overpayments, claimants owe the overpayment amount plus a civil penalty equal to the overpayment amount, face disqualification for 13 weeks minimum, and may face criminal prosecution. For non-fraud overpayments, only the overpayment amount must be repaid, and waivers may be available for financial hardship cases.