Coverage: Any business that paid wages of at least $140 during a calendar quarter in either the current or preceding calendar year or that is subject to FUTA.
Rates: 0.1% — 8.1%; industry based if no experience (1% minimum)
Taxable Wage Limit: $21,400 for 2001
Employee Withholding: None
Department of Employment Security
140 E. 300 South
P.O. Box 11249
Salt Lake City, Utah 84111