Mandatory Payroll Reports for Utah Employers (Federal and State)

Utah employers must comply with standard federal payroll tax filing requirements as well as Utah state payroll reporting obligations. Below is a comprehensive list of the key payroll-related reports at both levels, including each report’s name, filing frequency, information included, who is responsible for filing, deadlines, filing methods, and whether taxes are paid with the report or separately.

Federal Payroll Tax Filings (IRS)

Form 941 – Employer’s Quarterly Federal Tax Return

• Filing Frequency: Quarterly. Filed for each calendar quarter (Jan–Mar, Apr–Jun, Jul–Sep, Oct–Dec)​irs.gov.
• Information Included: Reports employee wages, tips, and other compensation; federal income taxes withheld; Social Security and Medicare taxes (employee and employer share); and any adjustments or credits (e.g. for sick pay)​irs.gov. Essentially, it summarizes all federal payroll tax liabilities for the quarter.
• Who Files: The employer is responsible for filing Form 941, though many employers use a payroll provider or accountant to prepare and submit it on their behalf. (For example, payroll services like Square or ADP will file 941s for the employer as part of their service​squareup.com.) Ultimately, the employer must ensure it is filed.
• Deadlines: Due by the last day of the month following the end of each quarter – e.g. Q1 is due April 30, Q2 due July 31, Q3 due Oct 31, Q4 due Jan 31​irs.gov. If all taxes for the quarter were deposited on time, the IRS grants an extra 10 days to file (making the effective deadline the 10th of the next month)​irs.gov. (Deadlines adjust to the next business day if the date falls on a weekend/holiday.)
• Filing Method: Can be filed electronically (through IRS-authorized e-file providers or payroll software) or on paper by mail. Electronic filing is strongly encouraged; in fact, new IRS rules require e-filing if you file 10 or more returns in a year (this threshold includes W-2s, 1099s, etc.)​irs.gov. Many payroll services handle e-filing automatically. Paper filing is still allowed for small filers under the threshold or with an approved waiver, but must be mailed to the IRS processing center (address varies by state and whether a payment is enclosed).
• Taxes Paid With Report or Separately: Separately. Taxes reported on Form 941 (federal income tax withheld and FICA taxes) are generally deposited on a regular schedule (semiweekly or monthly) during the quarter, via the Electronic Federal Tax Payment System (EFTPS)​smallbusiness.chron.com​smallbusiness.chron.com. You do not typically send a payment with the Form 941 itself. Only if the quarterly tax liability is very small (under $2,500 for the quarter) can the employer pay the tax with the return instead of making EFTPS deposits​smallbusiness.chron.com. Otherwise, timely deposits must be made and Form 941 serves as the reconciliation of those deposits. (Failure to deposit on time can lead to penalties, so most employers pay throughout the quarter rather than with the form.)

Form 944 – Employer’s Annual Federal Tax Return (small employers)

• Filing Frequency: Annual (once per year) if allowed by the IRS. This form is an alternative to filing 941s each quarter. Only very small employers with a low annual payroll tax liability qualify, and you must be explicitly notified or approved by the IRS to use Form 944​irs.gov​irs.gov. (Generally, Form 944 is for employers with estimated annual liability of $1,000 or less in combined Social Security, Medicare, and withheld federal income taxes​irs.gov.)
• Information Included: Similar data as Form 941 (wages, federal withholding, Social Security/Medicare taxes, etc.), but reported for the entire calendar year on one form​irs.gov. It essentially consolidates all four quarters into one annual report.
• Who Files: Only those small employers authorized by IRS file Form 944. The employer (or their payroll provider) files it instead of 941s. If you have not been instructed by the IRS to use 944, you must continue filing 941 quarterly.
• Deadlines: Due by January 31 for the previous calendar year (same as the Q4 941 deadline)​irs.gov. If all taxes are deposited timely during the year (or if no taxes were due until year-end), the deadline is extended to February 10​irs.gov.
• Filing Method: Can be filed electronically or by mail, similar to Form 941. (Since it is an annual return, many small businesses file it electronically via payroll software or have their accountant file it.)
• Taxes Paid With Report or Separately: Often paid with the report for many 944 filers. Because the liability is small, the IRS usually allows 944 filers to pay the entire year’s tax when filing the form (you can enclose payment or pay via EFTPS by the due date)​irs.gov. However, if the employer does accumulate more than $2,500 in tax during the year, the IRS may require quarterly deposits even if on Form 944. (In practice, most Form 944 filers owe little enough to pay at filing time, fulfilling the intent to “reduce burden on small employers by allowing them to file one return per year and in most cases pay the tax with the return”​irs.gov.)

Form 940 – Employer’s Annual Federal Unemployment (FUTA) Tax Return

• Filing Frequency: Annual. Form 940 covers federal unemployment taxes for the entire calendar year​irs.gov. (It is filed by employers; employees do not pay FUTA. Only the employer pays this tax​irs.gov.)
• Information Included: Reports total wages paid, wages subject to FUTA tax (generally the first $7,000 of each employee’s earnings), and calculates the FUTA tax due. It also accounts for any state unemployment tax credits and any FUTA tax deposits made during the year. Essentially, it is a summary of the employer’s unemployment payroll tax liability. Only the employer’s contributions are reported – federal unemployment tax is not withheld from employees​irs.gov. If the company had employees in multiple states or any state with a credit reduction, Schedule A (Form 940) is attached to adjust for those details​paychex.com.
• Who Files: Employer files Form 940 (usually with the help of their payroll provider or accountant). Even if a payroll service handles it, the form is filed under the employer’s EIN. All employers who paid at least $1,500 in wages in any calendar quarter of the year or had at least one employee in 20 different weeks in a year must file Form 940​paychex.com (most businesses with employees meet this threshold).
• Deadlines: Due by January 31 each year, covering the prior year’s unemployment taxes​irs.gov. (For example, 2024’s Form 940 is due Jan 31, 2025​irs.gov.) If an employer deposited all FUTA tax on time throughout the year, the filing deadline is extended to February 10​irs.gov.
• Filing Method: Can be filed electronically (using IRS-approved software or e-file providers) or via paper mail. E-filing is encouraged. Note that if a tax professional is filing on behalf of the business and files 10+ returns, e-filing is mandatory by 2024​paychex.com. Paper filers must mail to the address specified in the Form 940 instructions (address depends on state and whether payment is enclosed).
• Taxes Paid With Report or Separately: Both, depending on amount. Federal unemployment tax is accrued quarterly but reported annually. The IRS requires quarterly deposits if the FUTA tax due exceeds $500 in a quarter​paychex.com. In other words, if your FUTA liability for any quarter is more than $500, you must deposit that amount by the end of the following month (e.g. FUTA for Q1 over $500 due by April 30)​paychex.com. If the liability in a quarter is $500 or less, it can be carried over to the next quarter​paychex.com until the cumulative total exceeds $500. By year-end, any remaining FUTA tax that hasn’t been deposited must be paid. If the total FUTA tax for the year is $500 or less, an employer may pay it when filing Form 940 (for example, by enclosing a check or paying via EFTPS with the return)​paychex.com. If it’s more than $500, it should have been deposited during the year – any late deposit or balance due should be paid by the return due date. (Timely deposit of all owed FUTA by Jan 31 allows the Feb 10 filing extension​irs.gov.) In summary, large FUTA amounts are paid quarterly; small FUTA amounts can be paid with the annual return.

Forms W-2 and W-3 – Wage and Tax Statements

• Filing Frequency: Annual. Form W-2 must be prepared for each employee who was paid wages in the prior year, and Form W-3 is a summary transmittal form that accompanies the W-2s. These are filed once per year, covering the wages and taxes of the calendar year.
• Information Included: Each Form W-2 reports an individual employee’s annual wages and compensation, federal income tax withheld, Social Security and Medicare wages and taxes, and other information like state wages and taxes, tips, retirement plan contributions, benefits, etc. It is the statement of earnings and withholdings that an employee uses for personal tax filing. Form W-3 totals all the W-2 information for the employer (the sum of wages, taxes, etc. for all employees) and serves as a cover sheet when filing with the government.
• Who Files: The employer must generate and file W-2s/W-3. In practice, payroll providers typically prepare these on behalf of the employer if engaged. Employers must distribute the W-2 copies to each employee (employee copies B, C, 2) and file copy A with the Social Security Administration (SSA) (along with Form W-3) by the deadline. Even if a payroll service files the W-2s electronically, the employer must ensure employees receive their copies.
• Deadlines: January 31 is the firm deadline to file Form W-2 with the government and to furnish employee copies​irs.gov​ssa.gov. This Jan 31 deadline applies to both electronic and paper filings and to all W-2s for the previous year​ssa.gov. (For example, 2024 W-2s must be filed with SSA by Jan 31, 2025, and given to employees by the same date.) There are no automatic extensions; an extension of 30 days may be requested via Form 8809 in extraordinary circumstances, but it’s not guaranteed​irs.gov. Missing the deadline can result in penalties per W-2.
• Filing Method: W-2s are filed with the Social Security Administration (SSA), not the IRS, although IRS receives the data from SSA. Filing can be done electronically via SSA’s Business Services Online (BSO) portal (which is free) or by mailing paper forms to SSA. Electronic filing is required for most employers – as of 2024, if you have 10 or more W-2 forms to file, you must file them electronically (the threshold was reduced from 250 by recent regulations)​irs.gov. Even below that threshold, e-filing is strongly recommended for speed and accuracy, and SSA provides online tools for filing W-2s easily​ssa.gov​ssa.gov. A payroll provider will typically handle the e-filing. If filing on paper (for very small employers), Copy A of each W-2 and the W-3 must be mailed to the SSA’s W-2 processing center.
• Taxes Paid With Report or Separately: N/A – informational only. Form W-2 is an information report, not a tax payment form. All taxes reported on W-2 (income tax, Social Security, Medicare withheld) should have been deposited throughout the year via the Form 941 process. No payment is sent with W-2s/W-3. (However, W-2 filing does serve as a check: the totals on all W-2s should reconcile with what was reported and paid via 941s during the year. Discrepancies might trigger notices or reconciliation filings at federal or state level.)

Form 1099-NEC (and 1099-MISC) – Nonemployee Compensation Reports (if applicable)

• Filing Frequency: Annual (if the business has qualifying payments to report). These forms are not for employees but for independent contractors or other payees. Many small businesses need to file Form 1099-NEC to report payments to contractors. Form 1099-MISC is used for certain other payments (rent, royalties, etc.), but the most common payroll-related one is 1099-NEC for services.
• Information Included: A Form 1099-NEC reports payments made to independent contractors or non-employees (generally, for services) that totaled $600 or more for the year. It shows the recipient’s name, address, and taxpayer ID, the total amount paid, and any taxes withheld (in rare cases of backup withholding). A 1099-MISC is used for miscellaneous payments (like rent, medical payments, etc.) and can also report any state tax withheld. For payroll purposes, if an employer withheld income tax from any nonemployees (not common unless backup withholding or voluntary), that would be reported.
• Who Files: The business (payer) must issue 1099s. If you hired contractors or paid unincorporated vendors, the company must prepare a 1099 for each and furnish it to the payee, and file a copy with the IRS. Many payroll or accounting software packages can prepare 1099s, and some payroll providers will handle contractor payments and 1099 filings if those services are used. Ultimately, the employer (payer) is responsible for filing them.
• Deadlines: January 31 is the deadline for filing Form 1099-NEC with the IRS and for providing the recipient’s copy​irs.gov. (This is the same as the W-2 deadline, by law.) The Jan 31 deadline also applies to 1099-MISC forms if they are used to report nonemployee compensation​irs.gov. In general, for 2024 forms filed in 2025: any 1099 reporting box 7 nonemployee comp (now 1099-NEC) is due Jan 31. Other types of 1099-MISC that do not report nonemployee comp have an IRS filing deadline of Feb 28 (paper) or Mar 31 (electronic), but this later deadline does not apply to 1099-NEC​quickbooks.intuit.com. To keep it simple: most small businesses will need to get all 1099-NEC forms out by Jan 31. As with W-2, if Jan 31 falls on a weekend/holiday, it rolls to next business day.
• Filing Method: 1099s can be filed on paper (Copy A to IRS with a Form 1096 transmittal) or electronically. The IRS now offers the IRIS online portal, a free e-filing system for 1099-series forms​irs.gov. Many businesses use tax software or services like e-file providers (e.g. Tax1099, etc.) to file forms electronically. The 10-return e-file threshold also applies: if issuing 10 or more information returns (including 1099s), you must e-file them​nfib.com. Copies must also be provided to the contractors (typically by mail or secure email).
• Taxes Paid With Report or Separately: N/A – informational. Like W-2s, 1099s are purely informational. They report payments made; they are not used to remit taxes. Generally, no tax is withheld from payments to independent contractors (unless backup withholding was required). If backup withholding did occur (e.g. 24% because contractor failed to furnish a TIN), those withheld amounts would be reported on the 1099 and would have been deposited during the year. No payment is sent with Form 1099 itself.

Utah State Payroll Filings

In addition to federal filings, Utah employers have state-specific payroll tax obligations. These include state income tax withholding reports and state unemployment insurance (UI) reports, as well as other related filings. Utah’s state forms are often similar in purpose to the federal ones but must be filed with Utah agencies. Note: To file Utah payroll reports, employers need to be registered with the Utah State Tax Commission (for withholding tax) and the Utah Department of Workforce Services (for unemployment insurance). The Taxpayer Access Point (TAP) online portal is used for Utah tax commission filings, and the DWS Employer portal is used for UI filings.

Utah Form TC-941E – Employer’s Withholding Tax Return

• Filing Frequency: Quarterly for most employers. Utah withholding returns are generally filed for each quarter (covering state income tax withheld from employees’ pay in Jan–Mar, Apr–Jun, etc.), with due dates on the last day of the month following the quarter end​tax.utah.gov​goco.io (April 30, July 31, October 31, and January 31). Some small employers may be allowed to file annually (once per year) – typically those with very small withholding amounts or those household employers who file annually federally (Schedule H)​goco.io​goco.io. The Utah State Tax Commission assigns your filing frequency (annual, quarterly, or monthly depositor) based on your withholding amounts, and notifies you; most businesses with ongoing employees will be quarterly filers, with some required to remit taxes more frequently (see “Payment” below). Important: Even monthly depositors file only quarterly returns in Utah (they pay monthly, then do a quarterly return)​squareup.com​help.taxtools.com.
• Information Included: The Utah withholding return reports the total Utah state income tax withheld from all employees’ wages for that period, along with total gross wages subject to Utah tax. It essentially mirrors the federal 941 but for state income tax. Employers will report total wages paid and the Utah tax withheld for the quarter. (If you are a monthly schedule payer, the form/online system will capture the monthly breakdown of tax paid, but the TC-941E serves as the quarterly summary​help.taxtools.com​help.taxtools.com.) It may also include fields to reconcile any differences or adjustments.
• Who Files: The employer files this return with the Utah State Tax Commission. Many employers delegate this to their payroll provider or accountant. For example, Square Payroll notes that it files the Utah withholding returns (TC-941) quarterly on behalf of employers​squareup.com​squareup.com. Even if a provider submits the report, the employer’s Utah withholding account is used and the employer is responsible for accuracy.
• Deadlines: Quarterly returns are due by April 30 (Q1), July 31 (Q2), October 31 (Q3), and January 31 (Q4)​tax.utah.gov. Annual filers (if approved) would file by Jan 31 for the prior year​goco.io​goco.io. If a due date falls on a weekend or holiday, it rolls to the next business day (Utah follows the same rule as federal)​tax.utah.gov​tax.utah.gov. Timely filing is important to avoid penalties, and Utah typically does not grant extensions for quarterly withholding returns.
• Filing Method: Electronic filing is required. Utah has essentially moved to all-electronic filing for employer withholding. The TC-941E is an electronic form submitted through the Taxpayer Access Point (TAP) online system​goco.io. (In fact, Utah combined the old paper forms TC-941 and annual TC-941R into the single electronic “TC-941E” system for current filings​help.taxtools.com​help.taxtools.com.) Employers must log in to TAP to file their returns and enter the wage/withholding data. Paper filing is largely obsolete; if absolutely necessary, a paper form and payment coupon (TC-941PC) can be used, but Utah strongly encourages TAP. (All sales/use and withholding returns in Utah are mandated to be e-filed.)​goco.io.
• Taxes Paid With Report or Separately:Both, depending on schedule. Utah withholding tax must be remitted throughout the year on a schedule determined by your withholding totals. Utah assigns either monthly, quarterly, or annual payment schedules​squareup.com​goco.io:
  • Monthly payers: If you withhold $1,000 or more per month, you must pay by the end of the following month​goco.io​goco.io. These employers will make 12 monthly payments and still file quarterly returns.
  • Quarterly payers: If withholdings are less than $1,000 per month, you pay with your quarterly return​goco.io. In this case, the tax for the quarter is paid by the quarterly due date (essentially, payment is made with the quarterly report).
  • Annual payers: Very small annual-withholding or household employers may be allowed to pay once per year by Jan 31​goco.io​goco.io.
    For monthly depositors, the quarterly return TC-941E is largely informational (since tax was already paid each month); for quarterly depositors, the payment is submitted with the return. All payments are done electronically through TAP (via ACH debit, e-check, credit card, or EFT credit)​goco.io​goco.io. If paying by check, a paper TC-941PC payment coupon must accompany the check​squareup.com​squareup.com, but again, electronic payment is preferred. Deadline for payments: monthly payments are due the last day of the next month (e.g. January withholding due by Feb 28)​goco.io; quarterly payments are due with the quarterly return (e.g. by April 30). Utah reviews your account annually and may adjust your required payment frequency based on amounts withheld​goco.io, so it’s crucial to follow the schedule assigned.

Utah Form TC-941R – Annual Withholding Reconciliation

• Filing Frequency: Annual. This is a year-end reconciliation report that every employer with a Utah withholding account must file once per year, by the end of January​goco.io. (Even if you file quarterly returns, you also file this annual reconciliation. If you’re an annual filer for withholding, this is effectively a final summary for that year.)
• Information Included: The TC-941R reconciles the total Utah taxes withheld for the year to what was reported on the quarterly returns. It will include the total annual Utah withholding amount and total wages for the year, and it is used to ensure that the sum of the four quarters (or the annual return) matches what actually was withheld and reported on employees’ W-2 forms​goco.io. Crucially, employers must attach copies of employee wage statements to this reconciliation – specifically, all Forms W-2 that have Utah wages/tax and any Forms 1099 that show Utah tax withheld are submitted with the TC-941R​goco.io. Essentially, you are providing the state with the individual detail (W-2s/1099s) so they can cross-check against the totals. (In many cases, if filing electronically, this means uploading the W-2 file in the TAP system or keying in the numbers.) The reconciliation form will list the quarterly amounts previously filed and paid, and have you verify the totals match the aggregate from the W-2s.
• Who Files: The employer must file the reconciliation with the Utah State Tax Commission. This is often handled by the employer’s payroll department or provider at year-end. For example, a payroll service might generate the TC-941R data and submit it through TAP as part of year-end services. However, the employer is responsible to ensure all W-2s and withholding amounts are accounted for. All employers with a Utah withholding account, even if they had no payroll in a given year, must file a TC-941R (if no wages, it would be zero, but it still must be filed)​squareup.com.
• Deadline: January 31 each year (covering the prior calendar year)​goco.io. This due date aligns with the federal W-2 deadline, meaning Utah expects you to submit the reconciliation and W-2s by Jan 31. (There’s no extra grace period; it’s a hard deadline since employee tax returns will rely on these figures.) If Jan 31 falls on a weekend, the next business day is acceptable. Missing this deadline can result in penalties and notices, as Utah uses this to confirm employee tax withholdings.
• Filing Method: Electronically via TAP. Utah requires the annual reconciliation to be filed through the Taxpayer Access Point (just like the quarterly returns)​goco.io. In TAP, there is an option to file the TC-941R and to upload the supporting W-2/1099 information. Many employers will upload an electronic file of W-2 data (for example, a federal W-2 file in SSA’s EFW2 format) through TAP. Utah’s instructions indicate that filings must be electronic – this improves accuracy and speed. (Paper submission of W-2s to Utah is generally not accepted; if an employer were to paper file, they would have to mail copies of W-2s with a paper TC-941R form, but Utah has largely phased this out in favor of e-filing.) Note: Utah is one of the states that participates in combined federal/state filing for 1099s, but for W-2, the TC-941R is the mechanism to get W-2s to the state.
• Taxes Paid With Report or Separately: No payment with this report. The TC-941R is strictly a reconciliation statement. By year-end, all Utah withholding taxes should have been paid during the year via the periodic returns (monthly/quarterly payments). The reconciliation should show a zero balance if everything was paid correctly. If the reconciliation uncovers that not enough tax was paid (for example, an error in a prior quarter), the employer would need to correct that (possibly by filing an amended return or making a catch-up payment), but generally one does not send a payment with the TC-941R itself. Conversely, if it shows an overpayment, the employer can claim a credit or refund. The goal is that TC-941R ties out the total tax withheld (as shown on W-2s) to the total tax paid. No new tax is typically due with this form if filings were accurate. (In summary: no check is sent with TC-941R; any tax was remitted earlier. This report is an informational reconciliation.)​goco.io.

Utah Employer’s Quarterly Contribution Report (Form 33H) – State Unemployment Insurance (SUTA) Tax

• Filing Frequency: Quarterly. This is the state unemployment tax return filed with the Utah Department of Workforce Services (DWS) after each quarter. All Utah employers subject to unemployment tax (generally any employer who paid $1,500 in wages in a quarter or had one employee in 20 weeks, similar to FUTA rules) must file quarterly. The quarters and due dates mirror the calendar quarter system: Q1 report due by April 30, Q2 by July 31, Q3 by Oct 31, Q4 by Jan 31​goco.io.
• Information Included: The Contribution Report (Form 33H) calculates the employer’s state unemployment tax contribution for the quarter. It will include the total gross wages paid to all employees in that quarter, then the amount of wages subject to Utah’s unemployment tax (wages above the annual taxable wage base are excluded). The form then applies the employer’s assigned SUTA tax rate to the taxable wages to compute the unemployment tax due for that quarter. Essentially, this report tells the state “here’s what I paid in wages, here’s what portion is taxable for UI, and here’s the tax I owe.” It may also include fields for adjustments or for reporting any predecessor/successor information if businesses changed, etc. Note: Each employer in Utah has a unique UI tax rate (experience rate) and a taxable wage base (which is $44,800 for 2025, for example – meaning only the first $44,800 of each employee’s wages are taxed for UI; wages beyond that in the year are exempt). The Contribution Report will use those to determine the tax.
• Who Files: The employer files this with the Utah Department of Workforce Services (Workforce Services). Often it is prepared by whoever runs payroll or a third-party processor. Some payroll providers handle SUTA filings if they have the employer’s state account info (for example, Square Payroll indicates it processes Utah UI tax payments and reports quarterly​squareup.com​squareup.com). Many employers file it themselves via the DWS online system. Legally, the employer is responsible for timely filing and payment of UI contributions.
• Deadlines: Quarterly, due the last day of the month following each quarter’s end (April 30, July 31, Oct 31, Jan 31)​goco.io. This aligns with Utah’s withholding deadlines and federal 941 deadlines. If the due date is a weekend or holiday, the deadline moves to the next business day (standard practice). It’s important to meet these deadlines; late filing or payment of unemployment taxes can result in state penalties and interest, and can also impact the employer’s experience rating.
• Filing Method: Primarily online through the DWS Employer portal. Utah provides an online system at jobs.utah.gov for employers to file their quarterly UI reports. Employers log in to their UI account, enter the wage data, and the system calculates the contribution due. Form 33H is basically an electronic form now. While Utah may still have a paper form (sometimes referred to as Form 33H) for informational or backup purposes, electronic filing is the norm. In fact, Utah’s DWS encourages all employers to file online for efficiency​goco.io​goco.io. (If necessary, small employers can sometimes mail a paper report that DWS provides, but most will use the web portal.) Some payroll software can generate a file to upload or have integration with the state system as well.
• Taxes Paid With Report or Separately: Paid with the report (quarterly). The unemployment insurance tax for the quarter is generally due at the time of filing the quarterly contribution report. In practice, when you submit the report on the DWS website, you will also make the payment for the calculated amount. Utah offers payment options like EFT/ACH debit through the UI system or mailing a check with a payment coupon​squareup.com. DWS’s site allows electronic payments, which is the preferred method. Alternatively, an employer who files online can print a payment coupon and mail a check, but it must arrive by the deadline. Unlike withholding tax, there is typically no monthly deposit for UI – it’s simply paid once per quarter with the report. (If an employer had zero wages in a quarter, they still file a “zero” report.) So to summarize, the state UI contribution (SUTA) is paid quarterly, at the time the 33H report is filed​squareup.com.

Utah Employer’s Quarterly Wage List (Form 33HA) – Wage Detail Report for UI

• Filing Frequency: Quarterly (filed alongside the Contribution Report). This is essentially a detailed attachment to the UI contribution filing, listing each employee’s wage information for the quarter. It’s due on the same schedule: by the end of the month after quarter-end (coincides with the Form 33H due date)​goco.io​goco.io.
• Information Included: The Quarterly Wage List requires a breakdown of wages by employee for the quarter. For each employee, the employer must report the employee’s name, Social Security Number, and total gross wages paid in that quarter​goco.io. This information is used by the state to determine individual eligibility for unemployment benefits and to ensure the taxable wage calculations are accurate. Essentially, if an employee later files for unemployment, their benefit is based on wages reported on these quarterly wage reports. The wage list must include all employees who worked during the quarter and their earnings, even if an employee has hit the taxable wage cap or no tax is due on them (the state still needs the wage info). It’s effectively the state equivalent of the W-2 data but reported quarter by quarter.
• Who Files: The employer submits the wage list to Workforce Services (DWS) along with the quarterly UI tax report. When filing online, the system will prompt for entering or uploading the wage detail. Payroll providers will usually prepare this data — for instance, a payroll service might generate a wage report file that can be uploaded to the state. Some providers (or larger employers) upload a formatted file (often .csv or .txt in the state’s required format) rather than manually typing each wage entry. Regardless, the employer is responsible for ensuring it’s filed.
• Deadlines: Same as the UI Contribution Report – April 30, July 31, October 31, January 31 for the respective quarters​goco.io​goco.io. The wage detail and the contribution report together constitute the quarterly UI filing; you haven’t fully complied until both are submitted. Missing or late wage lists can incur penalties or at least failure-to-file notices, separate from the tax payment.
• Filing Method: Online via the DWS UI system. The wage list is typically submitted through the same online portal when you file the contribution report. Many employers will enter the wage detail directly on the website (there are usually forms where you can either input each employee or upload a file). DWS also supports file uploads if you have many employees (they often provide a template or specifications – e.g., Utah Form 33HA file format). If needed, a small employer could potentially fill out a paper wage listing form and mail it, but that is rare nowadays. The electronic submission is standard. Both Form 33H and 33HA are usually completed in one session online (first you enter wage info, then the system calculates tax due).
• Taxes Paid With Report or Separately: No payment with the wage list – informational only. The Wage List is purely a report of wages. The actual tax payment is associated with the Contribution Report (33H) as described above. So there is no monetary amount paid with Form 33HA itself; it’s the backup detail for the amounts on Form 33H. One could say the wage list and contribution report together determine the payment, but the payment is credited to the contribution (tax) portion. Summarily: Form 33HA has no payment, it’s the supporting schedule of wages. (However, if an employer fails to submit the wage detail, the state cannot apply the payment properly or credit wages to employees, so it’s important to do both.)

Utah New Hire Reporting

• Filing Frequency: Per new hire. Utah (like all states) mandates that employers report each newly hired or rehired employee to the state’s New Hire Registry. This is not a periodic tax form, but an ongoing obligation whenever a new employee is added. The report must be submitted within 20 days of the hire (or rehire) date​myqualitypayroll.com. (If you’re reporting electronically in batch, you can submit twice a month if needed, but 20 days is the general rule.)
• Information Included: The new hire report includes identifying information about the employee and employer. Typically you must provide the employee’s name, address, Social Security Number, and date of hire (or rehire). You also provide the employer’s name, address, and federal EIN. Many employers simply use the employee’s W-4 information for this, as it contains the needed details. In fact, the federal new hire program allows you to send a copy of the W-4 or an equivalent form. Utah might have a specific form (some states use a form that mirrors the federal W-4 details), but any submission with the required info is acceptable. This data is used by the state mainly to enforce child support orders and to prevent unemployment fraud.
• Who Files: The employer is responsible for new hire reporting. There is no third-party filing new hires automatically unless you specifically outsource this (some payroll providers will handle new hire reports as part of their service, but the employer must ensure it’s done). Many payroll companies today do include new hire reporting – for example, they might transmit the info to the state when you add an employee in their system. If doing it in-house, the HR or payroll person will file the report.
• Deadlines: Within 20 days of hire. Utah law requires that a new hire be reported no later than 20 days from the employee’s first day of work​myqualitypayroll.com. For rehires (an employee returning after a layoff or separation of at least 60 days), it should be treated as a new hire report as well. There are penalties for not reporting new hires, although they are not large, but compliance is important for legal reasons. There’s no specific “quarterly” or “annual” schedule – it’s an ongoing rolling requirement.
• Filing Method: Online or other approved methods. Utah’s Department of Workforce Services operates the Utah New Hire Registry. The fastest way to report a new hire is via the online portal or web form provided by DWS​hibou.io. Employers can go to the DWS website (jobs.utah.gov) and find the New Hire Reporting section; from there you can enter new hire information one at a time. Alternately, Utah accepts new hire reports by mail or fax – there is a paper form available (or you can even mail in a copy of the employee’s W-4 form with the employer info added)​dws-ui-form-6.pdffiller.com. The address and fax number are provided by the state (e.g., fax to 801-526-4391, or mail to the New Hire Registry P.O. Box in Salt Lake City​agent77.com). Large employers can also upload batch files or even integrate through specific data transfer if they have many new hires. In summary, most will use the web-based reporting for convenience.
• Taxes Paid With Report or Separately: No taxes, informational only. The new hire report is not related to tax payments; it’s purely a notification to the state. No payment is made with a new hire report. It does not assess any cost – it’s free to report (the only “cost” is the employer’s time/effort to submit it). This report doesn’t deal with money, so there’s no concept of paying taxes with it. It’s strictly a compliance form to aid in things like child support enforcement. (Because it’s not a tax form, we include it here as a mandatory payroll-related filing requirement for completeness, but it doesn’t involve any tax remittance.)

Summary and Compliance Notes

For a Utah employer (such as an S-corporation or any small business with employees), the above constitute the mandatory payroll filings on a regular basis. In summary, you will be filing federal forms (941s each quarter, a 940 annually, W-2s/1099s at year-end, etc.) to the IRS/SSA, and Utah state forms (withholding returns each quarter, an annual reconciliation, and unemployment wage/tax reports each quarter, plus new hire notices as needed) to Utah agencies. Most of these filings are due either quarterly or annually, with January 31 being a significant deadline (Q4 reports, annual reconciliations, W-2s, 940, etc., all converge at end of January). Nearly all of these can and should be done electronically – the IRS and Utah both have systems in place for e-filing and e-payment (IRS uses EFTPS and e-file; Utah uses TAP for taxes and DWS Online for unemployment). Payroll taxes are generally paid separate from the informational filings – employers make periodic deposits for federal and state withholdings and for federal/state unemployment throughout the year, then file the returns to reconcile and report those amounts​smallbusiness.chron.com​paychex.com. Only if you are very small (federal liability under thresholds or Utah quarterly filer for withholding) do you pay at the same time as filing the return.

Finally, while a payroll provider or accountant can handle the mechanics of filing these reports, it’s crucial to remember the employer is ultimately responsible for all filings being done accurately and on time. Mark your calendar for the due dates and ensure your provider or staff are prepared. By staying on top of these federal and state payroll reports, a Utah business will meet its compliance obligations and avoid costly penalties.

Sources:

• IRS Topic No. 758 – Form 941 and 944 Filing Requirements​ irs.gov​irs.gov
• IRS Topic No. 759 – Form 940 FUTA Filing Deadline​ irs.gov; Paychex guide on Form 940 frequency and deposit rules​ paychex.com​paychex.com
• IRS News Release (IR-2024-06) – Jan. 31 Deadline for W-2s and 1099s​ irs.gov​irs.gov
• Small Business Chronicle (Lynn Sudbury, CPA) – 941 deposit rules (quarterly vs payment with return)​smallbusiness.chron.com
• Utah State Tax Commission – Withholding Return and Payment schedules ​goco.io​goco.io; Annual reconciliation requirements ​goco.io
• Utah State Tax Commission Taxpayer Access Point (TAP) guidance ​goco.io and Square Payroll Utah tax info​ squareup.com​squareup.com
• Utah Dept. of Workforce Services – UI Quarterly Reporting requirements ​goco.io​goco.io (Forms 33H & 33HA) and due dates ​goco.io
• GoCo.io Utah Payroll Tax Guide – summary of Utah forms and year-end reconciliation ​goco.io​goco.io
• Utah New Hire Registry info – 20-day reporting rule​ myqualitypayroll.com.