Utah · rules verified
Utah Overtime Calculator
Utah has no overtime statute and a $7.25 minimum wage, so overtime follows the FLSA. Utah taxes overtime at its flat rate; the state return begins with federal AGI.
Utah workweek
Bonus, shift pay & state options
$1,324.95
50 h worked · 10 h at 1.5×
| Straight-time pay (all hours + bonus) | $1,204.50 |
|---|---|
| Overtime premium at 1.5× | $120.45 |
| Double-time premium at 2× | $0.00 |
| Total for the week | $1,324.95 |
Your no-tax-on-overtime deduction
Utah (2026): taxes all overtime — no state deduction.
Utah Labor Commission
Disputes over unpaid wages go to the Wage Claim Unit of the Labor Commission’s Antidiscrimination and Labor Division. The unit administers the Payment of Wages Act (Utah Code § 34-28), the Minimum Wage Act (§ 34-40) and the Employment of Minors Act (§ 34-23), and it processes, investigates, mediates and adjudicates claims — then files judgments when employers do not pay.
Utah allows a training wage of $4.25 an hour during a minor’s first 90 days of employment, after which the $7.25 minimum applies; tipped workers are covered by separate administrative rules.
TC-40
Line 4 of Form TC-40 is federal adjusted gross income, and the 2025 instructions contain no subtraction for overtime. The federal deduction, taken after AGI, does not reach the Utah return.
Example week
Utah’s median hourly wage, $24.09, applied to five 10-hour days:
| Day | Hours | Regular | 1.5× | 2× |
|---|---|---|---|---|
| Mon | 10 | 10 | 0 | 0 |
| Tue | 10 | 10 | 0 | 0 |
| Wed | 10 | 10 | 0 | 0 |
| Thu | 10 | 10 | 0 | 0 |
| Fri | 10 | 0 | 10 | 0 |
Minimum wage path
| 2016 | 2018 | 2020 | 2022 | 2024 | Now | Next |
|---|---|---|---|---|---|---|
| 7.25 | 7.25 | 7.25 | 7.25 | 7.25 | 7.25 | — |