Utah License Law

A Utah broker who employs agents as employees (rather than independent contractors) is responsible for:

AOnly their real estate licensing compliance
BWithholding payroll taxes and complying with employment law in addition to licensing law✓ Correct
CPaying agents a minimum of 50% of all commissions
DReporting all transactions to the Utah Department of Workforce Services

Explanation

If agents are classified as employees, the broker must withhold federal and state income taxes, Social Security, and Medicare taxes, and comply with Utah employment laws including minimum wage and workers' compensation.

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