Effective for wages paid on or after May 1, 2022, the Utah State Tax Commission (STC) has issued revised percentage method and wage bracket withholding tables. The revisions reflect a reduction in the personal income tax rate to 4.85% from 4.95%, effective January 1, 2022 [STC, Tax Bulletin 07-22, 5-1-22].
The revised tables are available in STC Publication 14, Withholding Tax Guide, and should be used from May 1, 2022, and going forward. Utah does not have any special provisions related to the withholding tax treatment of supplemental wages.
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Lia Coniglio, Esq., is Managing Editor of PayState Update and Senior Manager of State Payroll Information Resources for the APA.
