Utah Payroll Withholding
Effective May 1, 2018

  • Withheld amount must be rounded to the nearest dollar.
  • SingleMarried
    1. Utah taxable wages
    2. Multiply line 1 by .0495 (4.95%)
    3. Base allowance: $360.00
    4. Line 1 minus $7,128 (not less than 0)
    5. Multiply line 4 by .013 (1.3%)
    6. Line 3 minus line 5 (not less than 0)
    7. Withholding tax - line 2 minus line 6 (not less than 0)
    1. Utah taxable wages
    2. Multiply line 1 by .0495 (4.95%)
    3. Base allowance: $720.00
    4. Line 1 minus $14,256 (not less than 0)
    5. Multiply line 4 by .013 (1.3%)
    6. Line 3 minus line 5 (not less than 0)
    7. Withholding tax - line 2 minus line 6 (not less than 0)

    Note(s):

    • All amounts are annual unless otherwise noted