Utah leaves PTO payout to your employer

Not automatically. Utah has no law forcing employers to pay out unused PTO, so it comes down to your written policy or contract. If the policy promises payout, that promise is enforceable as wages. The controlling authority is Utah Code § 34-28-5.

If you resign in Utah, the deadline is: Next regular payday. If you are fired or laid off instead, the deadline is: Within 24 hours of termination. Any PTO your employer owes you should be included in that payment rather than sent separately later.

Utah attaches a penalty to late final wages: If wages are not paid within 24 hours of a written demand, wages continue at the daily rate for up to 60 days. The division may also assess a penalty of 5% of unpaid wages per day for up to 20 days. That penalty is separate from the wages themselves, so a late payment can end up costing an employer far more than the original amount. Keep a record of your separation date and the date you were actually paid.

Generally yes, provided the policy is in writing and was communicated to you. Utah does not treat accrued PTO as protected wages in every case, so a clearly disclosed forfeiture or year-end reset can be enforced. An undisclosed or ambiguous policy is much weaker.

No. A PTO payout is ordinary wages, so it is subject to federal income tax withholding, Social Security at 6.2%, Medicare at 1.45%, and any Utah state income tax. Employers often withhold federal tax at the 22% supplemental wage rate on a lump sum, which can make the payout look more heavily taxed than your normal paycheck; it evens out when you file.