59-10-401 - Definitions.
59-10-401. Definitions.
For purposes of this part:
(1) "Employee" means and includes every individual performing services for anemployer, either within or without, or both within or without the state of Utah, or any individualperforming services within the state of Utah, the performance of which services constitutes,establishes, and determines the relationship between the parties as that of employer and employee,and includes offices of corporations, individuals, including elected officials, performing servicesfor the United States Government or any agency or instrumentality thereof, or the state of Utah orany county, city, municipality, or political subdivision thereof.
(2) "Employer" means a person or organization transacting business in or deriving anyincome from sources within the state of Utah for whom an individual performs or performed anyservices, of whatever nature, and who has control of the payment of wages for such services, or isthe officer, agent, or employee of the person or organization having control of the payment ofwages. It includes any officer or department of state or federal government, or any politicalsubdivision or agency of the federal or state government, or any city organized under a charter, orany political body not a subdivision or agency of the state.
(3) "Wages" means wages as defined in Section 3401 of the Internal Revenue Code.
Renumbered and Amended by Chapter 2, 1987 General Session