Federal Withholding Allowance (less 401(k), Section 125) $168.80 per allowance claimed Semimonthly Federal Percentage Method Tax Table Appendix C Page 254 Table #3 Federal Unemployment Rate (employer only) (less Section 125) 0.6% on the first $7,000 of wages State Withholding Rate (less 401(k), Section 125) See Utah Schedule 3, Table 1 or use the Excel Version of Schedule 3 State Unemployment Rate (employer only) (less Section 125) 2.6% on the first $32,200 of wages