All states · Updated for 2026

How to pay a nanny in Utah

Everything a Utah family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.

The short version

Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
Utah unemployment tax: register with Utah Department of Workforce Services, Unemployment Insurance after $1,000 or more in cash wages for domestic service in a calendar quarter (current or preceding year); your rate comes on a notice on the first $50,700.00 of wages; file Employer Quarterly Wage List and Contribution Report (filed online); domestic employers may elect annual reporting quarterly.
Utah income tax: withholding is voluntary for household employers (form Federal Form W-4 (Utah has no state withholding form)).
New hire report: within 20 days of their start date.
Minimum wage: $7.25/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
Paid sick leave: not mandated by the state.
Workers' compensation: Utah Code 34A-2-104 (as amended by 2014 H.B. 94): a domestic employer who does not employ one or more household workers for at least 40 hours per week is not an employer under the Workers' Compensation Act; coverage is required once a domestic worker is regularly employed 40+ hours/week. Verify the current statute text with the Utah Labor Commission (801-530-6800).

Step by step

Get an EIN from the IRS (free, online, 10 minutes).
Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and Federal Form W-4 (Utah has no state withholding form).
File the Utah new-hire report within 20 days at the state site.
Register with Utah Department of Workforce Services, Unemployment Insurance once you cross $1,000 or more in cash wages for domestic service in a calendar quarter (current or preceding year) (registration).
Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
Each quarter: file Employer Quarterly Wage List and Contribution Report (filed online); domestic employers may elect annual reporting. Reports due the last day of the month after each quarter; domestic employers who elect annual filing file by January 31 (report separated by quarter). New employers receive a rate based on the two-year average benefit ratio of their industry × 1.10 reserve factor + 0.1% social cost (2026 overall rates range 0.1%–7.1%); use the rate on your DWS notice.
January: W-2 to your nanny, W-2/W-3 to the SSA, TC-941E (annual reconciliation combined with the 4th-quarter or annual return; W-2s filed electronically) to the state. April: Schedule H with your 1040.

Run your numbers

Use the free Utah nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.

Frequently asked

Do I have to pay nanny taxes in Utah?

Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Utah unemployment tax applies after $1,000 or more in cash wages for domestic service in a calendar quarter (current or preceding year).

Do I withhold Utah income tax from my nanny?

Utah does not require household employers to withhold state income tax; you can withhold voluntarily using Federal Form W-4 (Utah has no state withholding form) if your nanny asks.

What forms do I file in Utah?

Employer Quarterly Wage List and Contribution Report (filed online); domestic employers may elect annual reporting quarterly with Utah Department of Workforce Services, Unemployment Insurance, TC-941E (annual reconciliation combined with the 4th-quarter or annual return; W-2s filed electronically) annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.

Does my nanny get overtime in Utah?

Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Utah. Utah has no state overtime law; federal FLSA applies (1.5× after 40 hours; live-in domestic workers are exempt from federal overtime). Utah minimum wage is $7.25 (Labor Commission).

What is the minimum wage for a nanny in Utah?

$7.25 per hour in 2026.

Pay your Utah nanny legally for $14.99/month

Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with Employer Quarterly Wage List and Contribution Report (filed online); domestic employers may elect annual reporting pre-filled. 14-day free trial, no card needed.

Start free trial

Sources: Utah State Tax Commission, Publication 14 Withholding Tax Guide (Rev. 04/26) — tables effective for pay periods beginning on or after June 1, 2026; Utah State Tax Commission, Publication 14 Rev. 4/26 (PDF posted to the Public Notice website, marked draft 4/2/26); Utah State Tax Commission, Withholding Taxes (TC-941E quarterly; annual reconciliation with Q4 return due January 31; TAP registration); Utah Department of Workforce Services, Unemployment Insurance Tax Rates (2026 wage base $50,700; rates 0.1%–7.1%; new employers assigned industry benefit ratio); Utah Department of Workforce Services, Employer Handbook (domestic employers subject at $1,000 cash wages per quarter; reports due last day of month after quarter; annual option due January 31; new hires within 20 days); Utah Labor Commission UALD, Wage Claim (Utah minimum wage $7.25; Utah has no state overtime law); Utah Legislature, 2014 H.B. 94 (amending Utah Code 34A-2-104: domestic employer not employing a worker 40+ hours/week is not an employer under the Workers' Compensation Act) — current statute text not retrieved. Rules for 2026 are provisional. General information, not tax or legal advice.