Utah Code Title 35A. Utah Workforce Services Code § 35A-4-302. Contributions

(1)(a) Contributions accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter with respect to wages for employment.  The contributions become due and shall be paid by each employer to the division for the fund in accordance with rules the department may prescribe.

(b) Contributions may not be deducted, in whole or in part, from the wages of individuals in the employer's employ.

(c) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to one cent.