Utah New Hire Reporting: Deadline and How to Submit
Utah New Hire Reporting: Deadline and How to Submit
If you hire an employee in Utah, you have to report that person to the state. This filing is called new hire reporting, and it is due within 20 days of the employee's first day of work. It applies to sole proprietors, LLCs, and corporations alike, as soon as you have someone on your payroll. This guide covers the deadline, who must be reported, the data you need, the four ways to submit, and what happens when a report is late.
This is informational content, not legal or tax advice. Employee classification and payroll obligations depend on the facts of your business. For complex situations, talk with a qualified attorney or CPA.
The deadline: 20 days from the first day of work
Utah Code 35A-7-104 requires an employer to report each new or rehired employee to the Utah New Hire Registry within 20 days of the employee's first day of work. The registry is run by the Utah Department of Workforce Services (DWS).
The clock starts on the first day the employee actually works. It does not start on the day you made the offer or the day the paperwork was signed. In practice, collect the information on day one and submit the report that same week. Filing early avoids any question about how a date near the end of the window is counted. If a hire falls close to the edge of the window, confirm the counting with DWS before you rely on a late date.
Who must be reported
Report every employee for whom you file a Form W-2. Whether a worker counts as an employee follows federal income tax withholding rules, so the same test you use to decide who gets a W-2 also tells you who goes on the new hire report. Full-time, part-time, and seasonal workers all count if they are W-2 employees.
Rehires after a break
Utah also requires a report when you rehire someone, but only in one situation. A rehire must be reported if the employee's separation from your business lasted at least 60 consecutive days. This rule also covers seasonal workers. A worker you bring back each spring after a long layoff needs a new report within 20 days of returning. A worker who comes back after a shorter break does not trigger a rehire report under this rule.
Keep a simple record of each separation date, including the last day worked and the return date. That record answers the rehire question in a few seconds when a seasonal worker comes back.
Independent contractors
True independent contractors are not employees for this purpose, so you do not report them to the New Hire Registry. The line between contractor and employee is where small businesses most often get into trouble, because misclassification can surface years later. Ask who controls the hours, the tools, the place of work, and the way the job gets done. If you control those things the way you would control an employee, the worker is probably an employee no matter what the agreement calls them.
If the answer is unclear, IRS Form SS-8 is the federal tool for getting a formal determination of a worker's status. Decide based on the answer, report accordingly, and write down the reasoning in the file. For a classification question with real money at stake, a CPA or attorney should review the facts.
The information you must submit
Each new hire report requires five data points:
- Employee name
- Employee Social Security number
- Hire date
- Employer name
- Employer federal Employer Identification Number (EIN)
Date of birth is optional. Take the employee's name and Social Security number from their own documents, not from memory or a text message. A single transposed digit creates a record that will not match the employee's Social Security record. Confirm your EIN against your IRS assignment letter or your payroll setup, since the EIN ties every report to your business.
How to submit
Utah accepts new hire reports four ways. Online is the standard route for most employers, and the other three are available when you prefer them.
| Method | Details | Notes |
|---|---|---|
| Online | jobs.utah.gov/ui/employer, select Report New Hires | Standard route for ongoing hiring |
| Phone | 801-526-9235 | Covers up to three hires |
| Fax | 801-526-4391 | Send the completed hire information |
| Utah New Hire Registry, P.O. Box 45247, Salt Lake City, UT 84145-0247 | Allow mail time so the report arrives within the 20-day window |
For a single hire, online and phone are both quick. If you have more than three hires to report at once, use the online portal, because the phone line is limited to three. Mail is the slowest option and the easiest to lose track of, so use it only when the others are not possible. Whatever method you use, save a dated confirmation of the submission in the employee file.
Build the report into your first-day routine
Most late reports come from employers who did not have a step for it. Add the new hire report to the same first-day checklist where you collect the W-4 and the employment eligibility paperwork. Then calendar the 20-day deadline from the first day of work, not from the offer letter.
Penalties for late or incorrect reporting
Utah assesses a $25 penalty for each failure to report on time. If the failure is intentional collusion with the employee, the penalty is $500. The $25 figure is small, but it adds up quickly if you have several late hires in a season. The collusion penalty is a reminder that deliberately keeping a hire off the report is treated very differently from an honest late filing.
Before your first hire: the rest of the Utah setup
New hire reporting is one step in a sequence. Several other filings usually come first, and they matter for payroll because the wages you pay run through the business you formed.
- Entity filing. Utah has no statewide general business license. An LLC is formed by filing a Certificate of Organization with the Utah Division of Corporations and Commercial Code, Utah Department of Commerce. The filing fee is $59. A corporation files Articles of Incorporation for the same $59 fee. Both carry an annual renewal of $18, and a late renewal adds a $10 fee. The state's business pages are at commerce.utah.gov/corporations.
- Local business license. A business license comes from the city or town where you are located, or from the county if you operate outside city limits. A license from one city does not transfer to another, so a move between cities means a new license.
- Assumed name (DBA). If you operate under a name other than your registered entity name, file the assumed name with the state Division, not the county. Registration is $22, plus a renewal fee (check the Division's DBA page for the current fee and term).
- Sales tax account. A seller with an established presence in Utah needs a Utah Sales Tax License from the Utah State Tax Commission, which is set up through the TAP system at tap.tax.utah.gov. This is a tax registration. It is separate from your entity filing and from your local business license.
Confirm current fees on the agency pages before you file, because state fees change. Your entity filing, local license, and sales tax account are separate steps, and new hire reporting is a separate obligation from all three.
Checklist for every new hire
- Confirm the worker is a W-2 employee, not a true independent contractor.
- Record the first day of work and calendar the 20-day deadline.
- Collect the employee's legal name and Social Security number, plus the hire date. Date of birth is optional.
- Confirm your employer name and federal EIN.
- Submit online at jobs.utah.gov/ui/employer, or by phone, fax, or mail.
- Save the confirmation in the employee file.
- For a returning seasonal worker, check whether the separation reached 60 consecutive days.
Common questions
Does a part-time worker need to be reported?
Yes, if you file a W-2 for that worker. Hours do not decide the question. The W-2 test does.
What if a seasonal worker returns after a short break?
Under the 60-consecutive-day rule, a return after a shorter separation does not require a rehire report. Keep the separation dates on file so you can show why no report was made.
Does the report go to the Department of Commerce or the Tax Commission?
No. New hire reports go to the Utah New Hire Registry, which is run by the Department of Workforce Services. The Division of Corporations and Commercial Code handles entity filings, and the Tax Commission handles sales tax and income tax matters.
Where do I get help?
Start with the submission portal at jobs.utah.gov/ui/employer for registry questions. For a business-specific payroll or classification question, talk with a CPA or attorney. The Utah Small Business Development Center at utahsbdc.org can also help you plan the business side before you hire.
Reporting a new hire takes a few minutes when the information is ready. The hard part is remembering to do it inside the 20-day window, so build the step into your first-day process before your first employee starts.