Utah: employee or independent contractor?
The test depends on which law you're dealing with. A worker can be a contractor for one law and an employee for another.
| Law | Test | Statute |
|---|---|---|
| Unemployment insurance | partial ABC (A and C) | Utah Code § 35A-4-204(3) |
| Federal income tax, FICA, FUTA | IRS common-law test | IRS |
| Federal minimum wage and overtime | Economic reality test (FLSA) | DOL |
How the statute words it
(a) customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the contract of hire for services; (b) free from control or direction over the means of performance of those services, both under the individual's contract of hire and in fact.
Details and exceptions
- effective_date is the DOL table baseline (in effect on or before 2023-01-01); the enactment date was not checked.
- Workers' comp test not checked in this pass (Business insurance lane).
Running payroll in Utah?
Recent changes
Last verified against the official source on October 8, 2026.
No changes recorded since we started tracking this page.
Sources
- Utah State Legislature (Utah Code) · data as of October 8, 2026 · last checked October 8, 2026
We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.