What your first employee really costs
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Wages are only part of it. On top of wages you pay:
- Employer FICA: 7.65% of wages.
- FUTA: 0.6% on the first $7,000 (at most $42 a year).
- State unemployment: in Utah, new employers pay an industry rate on the first $50,700 (2026).
- Workers comp: priced per $100 of payroll by job type.
- Payroll software, if you use it.
Worked example (estimate)
Take a Utah landscaper at $18/hr for 30 hrs/week. Wages are about $2,340/mo. Our calculator estimates about $2,700–$2,800/mo all-in. Try your numbers in the calculator.
Sources: IRS FICA, Utah DWS. Updated Nov 2, 2026. Not tax or legal advice.