diff --git a/changelog.d/ut-ui.added.md b/changelog.d/ut-ui.added.md
new file mode 100644
index 00000000000..81645e72ddd
--- /dev/null
+++ b/changelog.d/ut-ui.added.md
@@ -0,0 +1 @@
+Added Utah Unemployment Insurance (UI), including weekly benefit amount, duration, and maximum benefit calculation using the High Quarter Wage formula.
diff --git a/lessons/agent-lessons.md b/lessons/agent-lessons.md
new file mode 100644
index 00000000000..f80ca9cd847
--- /dev/null
+++ b/lessons/agent-lessons.md
@@ -0,0 +1,24 @@
+# Agent Lessons Learned
+
+Accumulated from /encode-policy-v2 and /backdate-program runs across all contributors.
+Loaded by implementation agents on future runs.
+
+## New Lessons from Utah UI (2026-05-13)
+
+### PARAMETER
+- For annually-recomputed parameters, never use a single dated entry to cover multiple years — create one dated entry per distinct value year so future audits and tests can isolate per-year regressions.
+- When two parameters derive from the same underlying statutory quantity (e.g., max WBA and min base-period wages both keyed to the IAFY wage), cross-check them mathematically after entry; an inconsistent ratio reveals a transcription error in one of them.
+- When a parameter value is sourced from a year-labeled form, embed the form number AND the effective year in the reference title so rolling-URL drift is detectable on audit.
+
+### REFERENCE
+- When citing a document via a URL that the publisher overwrites annually (current-year landing page), pair the live URL with a Wayback Machine snapshot capturing the historical version, and label the live URL as "current year — rolls over annually."
+- When the PDF's printed page number differs from the file page number (front-matter offset), annotate both in any human-readable comment (e.g., "page 11 (PDF file p. 13)") and use the file page number in the `#page=` anchor.
+- Never let a code comment cite one page number while the adjacent URL anchor uses a different one — readers cannot tell which is correct without rendering the PDF.
+
+### TEST
+- For parameters with multiple dated entries, place at least one boundary test inside each distinct year so a value regression in any single year fails its own dedicated test.
+- Include a cross-year regression-guard test that uses an old year's threshold against the new year's expected behavior — this catches accidental parameter collapse (single-entry-applied-to-all-years bugs).
+
+### WORKFLOW
+- Document-collector agents must fall back to the Read tool on PDF files when sandboxed binaries like `pdftotext`/`pdftoppm` are unavailable, rather than reporting the PDF as unreadable.
+- When a parameter value changes during review, grep test files for old-value-anchored case names, header comments, and inline comments — not just numeric inputs — and rewrite the prose so documentation does not drift from the new value.
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/duration/max_weeks.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/duration/max_weeks.yaml
new file mode 100644
index 00000000000..36c38194051
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/duration/max_weeks.yaml
@@ -0,0 +1,12 @@
+description: Utah limits the potential benefit duration to this threshold under the Unemployment Insurance program.
+
+values:
+  2024-01-01: 26
+
+metadata:
+  unit: week
+  period: year
+  label: Utah UI maximum potential duration
+  reference:
+    - title: Utah Code § 35A-4-401(4)(b)
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/duration/min_weeks.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/duration/min_weeks.yaml
new file mode 100644
index 00000000000..6df01045be6
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/duration/min_weeks.yaml
@@ -0,0 +1,12 @@
+description: Utah sets the minimum potential benefit duration to this threshold under the Unemployment Insurance program.
+
+values:
+  2024-01-01: 10
+
+metadata:
+  unit: week
+  period: year
+  label: Utah UI minimum potential duration
+  reference:
+    - title: Utah Code § 35A-4-401(4)(b)
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/duration/multiplier.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/duration/multiplier.yaml
new file mode 100644
index 00000000000..aebc8bb45eb
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/duration/multiplier.yaml
@@ -0,0 +1,12 @@
+description: Utah uses this multiplier on total base-period wages when computing the potential benefit duration under the Unemployment Insurance program.
+
+values:
+  2024-01-01: 0.27
+
+metadata:
+  unit: /1
+  period: year
+  label: Utah UI duration wage multiplier
+  reference:
+    - title: Utah Code § 35A-4-401(4)(b)
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/partial/earnings_disregard_rate.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/partial/earnings_disregard_rate.yaml
new file mode 100644
index 00000000000..b0445256b2f
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/partial/earnings_disregard_rate.yaml
@@ -0,0 +1,14 @@
+description: Utah excludes this share of the weekly benefit amount from countable earnings during partial unemployment under the Unemployment Insurance program.
+
+values:
+  2024-01-01: 0.3
+
+metadata:
+  unit: /1
+  period: year
+  label: Utah UI partial benefit earnings disregard rate
+  reference:
+    - title: Utah Code § 35A-4-401(3)(a)
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html
+    - title: Utah Admin Code R994-401-301
+      href: https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R994-401-301
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/partial/hours_threshold.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/partial/hours_threshold.yaml
new file mode 100644
index 00000000000..bf2ecec68c8
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/partial/hours_threshold.yaml
@@ -0,0 +1,14 @@
+description: Utah limits weekly hours worked to less than this threshold for benefit eligibility under the Unemployment Insurance program.
+
+values:
+  2024-01-01: 40
+
+metadata:
+  unit: hour
+  period: week
+  label: Utah UI weekly hours threshold
+  reference:
+    - title: Utah Code § 35A-4-207
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S207.html
+    - title: Utah DWS Claimant Guide (Jan 2025)
+      href: https://jobs.utah.gov/ui/jobseeker/claimantguide.pdf#page=13
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/wba/divisor.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/wba/divisor.yaml
new file mode 100644
index 00000000000..e5b8d64bb94
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/wba/divisor.yaml
@@ -0,0 +1,12 @@
+description: Utah uses this divisor on high-quarter wages when computing the weekly benefit amount under the Unemployment Insurance program.
+
+values:
+  2024-01-01: 26
+
+metadata:
+  unit: /1
+  period: year
+  label: Utah UI weekly benefit amount divisor
+  reference:
+    - title: Utah Code § 35A-4-401(2)(a)(ii)
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/wba/max_amount.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/wba/max_amount.yaml
new file mode 100644
index 00000000000..520397469b9
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/wba/max_amount.yaml
@@ -0,0 +1,16 @@
+description: Utah limits the weekly benefit amount to this amount under the Unemployment Insurance program.
+
+values:
+  2024-01-01: 712
+  2025-01-01: 777
+  2026-01-01: 806
+
+metadata:
+  unit: currency-USD
+  period: week
+  label: Utah UI maximum weekly benefit amount
+  reference:
+    - title: Utah Code § 35A-4-401(2)(b)(ii)
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html
+    - title: Utah DWS Unemployment Insurance Benefit Schedule (Form 04-13-0126)
+      href: https://jobs.utah.gov/ui/UIShared/PDFs/BenefitCalculation.pdf#page=1
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/wba/subtraction.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/wba/subtraction.yaml
new file mode 100644
index 00000000000..2a318ca8fce
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/benefit/wba/subtraction.yaml
@@ -0,0 +1,12 @@
+description: Utah deducts this amount from the high-quarter-derived weekly benefit amount under the Unemployment Insurance program.
+
+values:
+  2024-01-01: 5
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Utah UI weekly benefit amount subtraction
+  reference:
+    - title: Utah Code § 35A-4-401(2)(a)(ii)
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/eligibility/base_period_to_high_quarter_ratio.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/eligibility/base_period_to_high_quarter_ratio.yaml
new file mode 100644
index 00000000000..2d140d16fd5
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/eligibility/base_period_to_high_quarter_ratio.yaml
@@ -0,0 +1,14 @@
+description: Utah uses this multiple of high-quarter wages as the minimum total base-period wages under the Unemployment Insurance program.
+
+values:
+  2024-01-01: 1.5
+
+metadata:
+  unit: /1
+  period: year
+  label: Utah UI base period to high quarter wage ratio
+  reference:
+    - title: Utah Code § 35A-4-403(1)(f)(i)
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S403.html
+    - title: Utah Admin Code R994-401-202
+      href: https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R994-401-202
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/eligibility/min_base_period_wages.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/eligibility/min_base_period_wages.yaml
new file mode 100644
index 00000000000..2d64e2aefc1
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/eligibility/min_base_period_wages.yaml
@@ -0,0 +1,25 @@
+description: Utah limits monetary eligibility to claimants with total base-period wages of at least this amount under the Unemployment Insurance program.
+
+# The floor is recomputed annually per Utah Code § 35A-4-201(16):
+# 8% of the insured average fiscal-year wage for the preceding fiscal year,
+# rounded up to the next higher multiple of $100. The 2024 value is derived
+# from the 2024 max WBA ($712) per UC § 35A-4-201(16) (8% of insured average
+# fiscal year wage, rounded up to next $100) and § 35A-4-401(2)(b)(ii). DWS
+# no longer publishes the 2024 schedule PDF, but the value is recoverable
+# from the 2024 max WBA already encoded in `wba/max_amount.yaml`.
+values:
+  2024-01-01: 4_800
+  2025-01-01: 5_300
+  2026-01-01: 5_500
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Utah UI minimum base-period wages
+  reference:
+    - title: Utah Code § 35A-4-201(16)
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S201.html
+    - title: Utah DWS Unemployment Insurance Benefit Schedule (Form 04-13-0125, archived 2025)
+      href: https://web.archive.org/web/20250304230024/https://jobs.utah.gov/ui/UIShared/PDFs/BenefitCalculation.pdf#page=1
+    - title: Utah DWS Unemployment Insurance Benefit Schedule (current year — URL rolls over annually)
+      href: https://jobs.utah.gov/ui/UIShared/PDFs/BenefitCalculation.pdf#page=1
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/eligibility/min_quarters_with_wages.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/eligibility/min_quarters_with_wages.yaml
new file mode 100644
index 00000000000..5af6f368499
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/eligibility/min_quarters_with_wages.yaml
@@ -0,0 +1,14 @@
+description: Utah sets the minimum number of base-period quarters with wages to this threshold under the Unemployment Insurance program.
+
+values:
+  2024-01-01: 2
+
+metadata:
+  unit: int
+  period: year
+  label: Utah UI minimum quarters with wages
+  reference:
+    - title: Utah Code § 35A-4-403(1)(f)
+      href: https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S403.html
+    - title: Utah Admin Code R994-401-202
+      href: https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R994-401-202
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/index.yaml b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/index.yaml
new file mode 100644
index 00000000000..cb39cde8a79
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/unemployment_insurance/index.yaml
@@ -0,0 +1,4 @@
+metadata:
+  propagate_metadata_to_children: true
+  economy: false
+  household: true
diff --git a/policyengine_us/programs.yaml b/policyengine_us/programs.yaml
index 32409746ae5..d51f662c7e9 100644
--- a/policyengine_us/programs.yaml
+++ b/policyengine_us/programs.yaml
@@ -900,6 +900,17 @@ programs:
     variable: ny_drive_clean_rebate
     parameter_prefix: gov.states.ny.nyserda.drive_clean
 
+  - id: ut_ui
+    name: Utah UI
+    full_name: Utah Unemployment Insurance
+    category: Benefits
+    agency: State
+    status: complete
+    coverage: UT
+    verified_years: "2024-2026"
+    variable: ut_ui
+    parameter_prefix: gov.states.ut.dwf.unemployment_insurance
+
   - id: tx_fpp_benefit
     name: Texas FPP
     full_name: Texas Family Planning Program
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/integration.yaml
new file mode 100644
index 00000000000..a09f72affb4
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/integration.yaml
@@ -0,0 +1,232 @@
+# Integration tests for Utah Unemployment Insurance (UT UI).
+# End-to-end scenarios that exercise the headline ut_ui variable together
+# with the intermediate WBA, duration, MBA, and weekly-payable variables.
+# References:
+#   - Utah Code § 35A-4-401 (https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html)
+#   - Utah Code § 35A-4-403 (https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S403.html)
+#   - Utah Admin Code R994-401-301 (partial benefits)
+#   - Utah DWS 2026 Benefit Schedule (Form 04-13-0126), Claimant Guide (Jan 2025)
+
+- name: Case 1, no base-period wages yields zero benefit.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 0
+        ut_ui_high_quarter_wages: 0
+        ut_ui_quarters_with_wages: 0
+        ut_ui_weeks_unemployed: 0
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 0
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # All inputs zero -> fails $5,300 minimum -> not monetarily eligible.
+        ut_ui_monetarily_eligible: false
+        ut_ui_weekly_benefit_amount: 0
+        ut_ui_duration_weeks: 0
+        ut_ui_maximum_benefit_amount: 0
+        ut_ui_weekly_payable_amount: 0
+        ut_ui: 0
+
+- name: Case 2, full-year unemployment yields max benefit in 2024.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 80_000
+        ut_ui_high_quarter_wages: 25_000
+        ut_ui_quarters_with_wages: 4
+        ut_ui_weeks_unemployed: 26
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 0
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $80,000 >= 1.5 * $25,000 = $37,500.
+        ut_ui_monetarily_eligible: true
+        # Raw WBA = floor($25,000 / 26) - $5 = $961 - $5 = $956.
+        # 2024 cap = $712, so WBA = $712.
+        ut_ui_weekly_benefit_amount: 712
+        # Raw duration = floor(floor(0.27 * $80,000) / $712)
+        #              = floor($21,600 / $712) = floor(30.34) = 30, clamp 26.
+        ut_ui_duration_weeks: 26
+        # MBA = $712 * 26 = $18,512.
+        ut_ui_maximum_benefit_amount: 18_512
+        # Weekly payable = WBA when no earnings/hours.
+        ut_ui_weekly_payable_amount: 712
+        # Annual = $712 * 26 = $18,512; MBA cap = $18,512.
+        ut_ui: 18_512
+        unemployment_compensation: 18_512
+
+- name: Case 3, full-year unemployment hits 2026 max WBA cap.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 80_000
+        ut_ui_high_quarter_wages: 25_000
+        ut_ui_quarters_with_wages: 4
+        ut_ui_weeks_unemployed: 26
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 0
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible.
+        ut_ui_monetarily_eligible: true
+        # Raw WBA = floor($25,000 / 26) - $5 = $956.
+        # 2026 cap = $806, so WBA = $806.
+        ut_ui_weekly_benefit_amount: 806
+        # Raw duration = floor(floor(0.27 * $80,000) / $806)
+        #              = floor($21,600 / $806) = floor(26.80) = 26.
+        # At max -> 26 weeks.
+        ut_ui_duration_weeks: 26
+        # MBA = $806 * 26 = $20,956 (matches 2026 published max MBA).
+        ut_ui_maximum_benefit_amount: 20_956
+        ut_ui_weekly_payable_amount: 806
+        # Annual = $806 * 26 = $20,956.
+        ut_ui: 20_956
+
+- name: Case 4, minimum-eligibility base wages produce 10-week duration.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        ut_ui_base_period_wages: 15_600
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_weeks_unemployed: 10
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 0
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible at the 1.5x boundary:
+        #   $15,600 >= $5,300 minimum.
+        #   $15,600 = 1.5 * $10,400.
+        ut_ui_monetarily_eligible: true
+        # WBA = floor($10,400 / 26) - $5 = $400 - $5 = $395.
+        ut_ui_weekly_benefit_amount: 395
+        # Raw duration = floor(floor(0.27 * $15,600) / $395)
+        #              = floor($4,212 / $395) = floor(10.66) = 10.
+        # At the 10-week floor.
+        ut_ui_duration_weeks: 10
+        # MBA = $395 * 10 = $3,950.
+        ut_ui_maximum_benefit_amount: 3_950
+        ut_ui_weekly_payable_amount: 395
+        # Annual = $395 * 10 = $3,950.
+        ut_ui: 3_950
+
+- name: Case 5, partial-week earnings reduce the weekly payable amount.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_weeks_unemployed: 15
+        ut_ui_gross_weekly_earnings: 200
+        ut_ui_weekly_hours_worked: 20
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $25,000 >= 1.5 * $10,400 = $15,600.
+        ut_ui_monetarily_eligible: true
+        # WBA = $395.
+        ut_ui_weekly_benefit_amount: 395
+        # Duration = floor(floor(0.27 * $25,000) / $395) = floor(17.09) = 17.
+        ut_ui_duration_weeks: 17
+        # MBA = $395 * 17 = $6,715.
+        ut_ui_maximum_benefit_amount: 6_715
+        # 30% disregard = $118.50; excess = $200 - $118.50 = $81.50.
+        # Weekly payable = floor($395 - $81.50) = floor($313.50) = $313.
+        ut_ui_weekly_payable_amount: 313
+        # Annual = $313 * 15 = $4,695; well below MBA cap.
+        ut_ui: 4_695
+
+- name: Case 6, weekly hours of 40 or more produce zero benefit.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_weeks_unemployed: 20
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 40
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible.
+        ut_ui_monetarily_eligible: true
+        # WBA = $395; duration = 17; MBA = $6,715.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_duration_weeks: 17
+        ut_ui_maximum_benefit_amount: 6_715
+        # Hours 40 >= 40-hour threshold -> disqualified -> weekly payable = $0.
+        ut_ui_weekly_payable_amount: 0
+        # Annual = $0 * 20 = $0.
+        ut_ui: 0
+
+- name: Case 7, out-of-state household (Texas) yields zero Utah UI benefit.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_weeks_unemployed: 26
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 0
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    people:
+      person1:
+        # ut_ui has defined_for = StateCode.UT -> zero for non-UT households,
+        # regardless of monetary inputs.
+        ut_ui: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_duration_weeks.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_duration_weeks.yaml
new file mode 100644
index 00000000000..846a6540e8f
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_duration_weeks.yaml
@@ -0,0 +1,102 @@
+# Tests for Utah UI potential duration in weeks.
+# Formula (§ 35A-4-401(4)(b)):
+#   raw_weeks = floor(floor(0.27 * base_period_wages) / WBA)
+#   duration_weeks = clip(raw_weeks, 10, 26)
+# Duration is 0 when WBA = 0 (e.g., not monetarily eligible).
+
+- name: Case 1, high base wages clamped to 26-week maximum.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 50_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $50,000 >= 1.5 * $10,400 = $15,600.
+        # WBA = floor($10,400 / 26) - $5 = $400 - $5 = $395.
+        # Raw weeks = floor(floor(0.27 * $50,000) / $395)
+        #           = floor($13,500 / $395) = floor(34.18) = 34.
+        # Clamp to max 26 weeks.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_duration_weeks: 26
+
+- name: Case 2, minimum-eligibility base wages produce 10-week floor.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 15_600
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible at the 1.5x boundary: $15,600 = 1.5 * $10,400.
+        # WBA = $395.
+        # Raw weeks = floor(floor(0.27 * $15,600) / $395)
+        #           = floor($4,212 / $395) = floor(10.66) = 10.
+        # At the 10-week floor.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_duration_weeks: 10
+
+- name: Case 3, mid-range base wages produce 17-week duration.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $25,000 >= 1.5 * $10,400 = $15,600.
+        # WBA = $395.
+        # Raw weeks = floor(floor(0.27 * $25,000) / $395)
+        #           = floor($6,750 / $395) = floor(17.09) = 17.
+        # Between 10 and 26 -> no clamping.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_duration_weeks: 17
+
+- name: Case 4, WBA equals zero yields zero duration.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_000
+        ut_ui_high_quarter_wages: 2_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # $5,000 < $5,300 minimum -> not monetarily eligible -> WBA = 0.
+        # Duration = 0 (bypasses 10-week floor when WBA = 0).
+        ut_ui_weekly_benefit_amount: 0
+        ut_ui_duration_weeks: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_edge_cases.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_edge_cases.yaml
new file mode 100644
index 00000000000..4276e8a64d5
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_edge_cases.yaml
@@ -0,0 +1,789 @@
+# Edge case tests for Utah Unemployment Insurance (UT UI).
+#
+# Covers boundary conditions for the three monetary eligibility tests,
+# the WBA formula and cap, the duration clamp, partial-benefit
+# disregard/hour rules, annual MBA cap, and the StateCode.UT gate.
+#
+# References:
+#   - Utah Code § 35A-4-201(16) (minimum base-period wages)
+#     https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S201.html
+#   - Utah Code § 35A-4-401 (WBA, duration, MBA, partial benefit)
+#     https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html
+#   - Utah Code § 35A-4-403(1)(f)(i) (1.5x ratio test)
+#     https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S403.html
+#   - Utah Admin Code R994-401-202 (quarters test)
+#     https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R994-401-202
+#   - Utah Admin Code R994-401-301 (partial benefit)
+#     https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R994-401-301
+#
+# ---------------------------------------------------------------------------
+# THRESHOLD BOUNDARIES — minimum base-period wages
+# ($4,800 in 2024; $5,300 in 2025; $5,500 in 2026)
+# ---------------------------------------------------------------------------
+
+- name: Case 1, base wages one dollar below $5,300 floor fails minimum test.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_299
+        ut_ui_high_quarter_wages: 3_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $5,299 < $5,300 minimum -> fails.
+        # (Tests 2 and 3 would pass: 4 quarters >= 2; 5299 >= 1.5*3000=4500.)
+        ut_ui_monetarily_eligible: false
+
+- name: Case 2, base wages exactly at $5,300 floor pass the minimum test.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_300
+        ut_ui_high_quarter_wages: 3_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $5,300 >= $5,300 minimum (>=, not strict).
+        # Test 2: 4 quarters >= 2.
+        # Test 3: $5,300 >= 1.5*$3,000 = $4,500.
+        # All tests pass -> monetarily eligible.
+        ut_ui_monetarily_eligible: true
+
+- name: Case 3, base wages one dollar above $5,300 floor pass the minimum test.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_301
+        ut_ui_high_quarter_wages: 3_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $5,301 >= $5,300 minimum.
+        # All tests pass -> monetarily eligible.
+        ut_ui_monetarily_eligible: true
+
+# ---------------------------------------------------------------------------
+# THRESHOLD BOUNDARIES — 1.5x high-quarter ratio
+# ---------------------------------------------------------------------------
+
+- name: Case 4, base wages exactly 1.5 times high quarter pass the ratio test.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 15_000
+        ut_ui_high_quarter_wages: 10_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $15,000 >= $5,300 minimum.
+        # Test 2: 4 quarters >= 2.
+        # Test 3: $15,000 = 1.5 * $10,000 exactly (>=, not strict).
+        # All tests pass -> monetarily eligible.
+        ut_ui_monetarily_eligible: true
+
+- name: Case 5, base wages one cent below 1.5x high quarter fails the ratio test.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 14_999.99
+        ut_ui_high_quarter_wages: 10_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 3: $14,999.99 < 1.5 * $10,000 = $15,000.00 -> fails.
+        ut_ui_monetarily_eligible: false
+
+# ---------------------------------------------------------------------------
+# THRESHOLD BOUNDARIES — quarters with wages
+# ---------------------------------------------------------------------------
+
+- name: Case 6, only one quarter of wages fails the quarter-count test.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 15_000
+        ut_ui_high_quarter_wages: 10_000
+        ut_ui_quarters_with_wages: 1
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 2: 1 quarter < 2 required -> fails.
+        ut_ui_monetarily_eligible: false
+
+- name: Case 7, exactly two quarters of wages pass the quarter-count test.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 15_000
+        ut_ui_high_quarter_wages: 10_000
+        ut_ui_quarters_with_wages: 2
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 2: 2 quarters >= 2 required (>=, not strict).
+        # All tests pass -> monetarily eligible.
+        ut_ui_monetarily_eligible: true
+
+# ---------------------------------------------------------------------------
+# WBA EDGE CASES — zero, negative-protected, and at-max boundaries
+# ---------------------------------------------------------------------------
+
+- name: Case 8, zero high-quarter wages with monetary failure yields zero WBA.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 0
+        ut_ui_high_quarter_wages: 0
+        ut_ui_quarters_with_wages: 0
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Raw WBA = floor(0/26) - 5 = -5 -> max_(.,0) = 0 (no negative WBA).
+        # Also not monetarily eligible, so WBA forced to 0.
+        ut_ui_monetarily_eligible: false
+        ut_ui_weekly_benefit_amount: 0
+
+- name: Case 9, very low high quarter with floor(HQ/26)<5 still yields zero WBA.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_500
+        ut_ui_high_quarter_wages: 100
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $5,500 >= $5,300 min; 4 quarters >= 2;
+        # $5,500 >= 1.5*$100 = $150.
+        ut_ui_monetarily_eligible: true
+        # Raw WBA = floor(100/26) - 5 = 3 - 5 = -2 -> max_(.,0) = 0.
+        # Tests negative-protection: WBA must never be negative.
+        ut_ui_weekly_benefit_amount: 0
+
+- name: Case 10, high quarter at exact lower boundary of 2024 WBA cap.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 50_000
+        ut_ui_high_quarter_wages: 18_642
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $50,000 >= 1.5 * $18,642 = $27,963.
+        # Raw WBA = floor(18,642/26) - 5 = floor(717.0) - 5 = 717 - 5 = $712.
+        # 2024 cap = $712 -> WBA exactly hits the cap with no clipping.
+        ut_ui_weekly_benefit_amount: 712
+
+- name: Case 11, high quarter just above 2024 cap threshold is capped to 712.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 50_000
+        ut_ui_high_quarter_wages: 18_668
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Raw WBA = floor(18,668/26) - 5 = floor(718.0) - 5 = 718 - 5 = $713.
+        # 2024 cap = $712 -> capped down to $712.
+        ut_ui_weekly_benefit_amount: 712
+
+- name: Case 12, high quarter at exact lower boundary of 2025 WBA cap.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 50_000
+        ut_ui_high_quarter_wages: 20_332
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $50,000 >= 1.5 * $20,332 = $30,498.
+        # Raw WBA = floor(20,332/26) - 5 = floor(782.0) - 5 = 782 - 5 = $777.
+        # 2025 cap = $777 -> WBA exactly hits the cap with no clipping.
+        ut_ui_weekly_benefit_amount: 777
+
+- name: Case 13, high quarter at exact lower boundary of 2026 WBA cap.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 50_000
+        ut_ui_high_quarter_wages: 21_086
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $50,000 >= 1.5 * $21,086 = $31,629.
+        # Raw WBA = floor(21,086/26) - 5 = floor(811.0) - 5 = 811 - 5 = $806.
+        # 2026 cap = $806 -> WBA exactly hits the cap with no clipping.
+        ut_ui_weekly_benefit_amount: 806
+
+# ---------------------------------------------------------------------------
+# DURATION EDGE CASES — clamps and divide-by-zero guard
+# ---------------------------------------------------------------------------
+
+- name: Case 14, zero WBA yields zero duration (divide-by-zero guard).
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_500
+        ut_ui_high_quarter_wages: 100
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = 0 (see Case 9). Duration formula short-circuits to 0
+        # rather than dividing by zero or returning the 10-week floor.
+        ut_ui_weekly_benefit_amount: 0
+        ut_ui_duration_weeks: 0
+
+- name: Case 15, base wages exactly at 1.5x ratio produce 10-week minimum duration.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        ut_ui_base_period_wages: 15_600
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible at the 1.5x boundary: $15,600 = 1.5 * $10,400.
+        # WBA = floor($10,400/26) - 5 = $400 - $5 = $395.
+        # Raw weeks = floor(floor(0.27 * $15,600) / $395)
+        #           = floor($4,212 / $395) = floor(10.66) = 10.
+        # At the 10-week floor (in practice, the 1.5x monetary boundary
+        # forces raw_weeks asymptotically toward 10; the floor clamp is a
+        # safety guarantee even though it rarely binds).
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_duration_weeks: 10
+
+- name: Case 16, ratio of base*0.27/WBA at exactly 26 yields 26-week duration.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 9_630
+        ut_ui_high_quarter_wages: 2_730
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $9,630 >= $5,300 min; 4 quarters >= 2;
+        # $9,630 >= 1.5 * $2,730 = $4,095.
+        # WBA = floor($2,730/26) - 5 = $105 - $5 = $100.
+        # Step 1: floor(0.27 * $9,630) = floor($2,600.10) = $2,600.
+        # Step 2: $2,600 / $100 = 26.0 -> floor = 26.
+        # Exactly at the 26-week cap with no clamping.
+        ut_ui_weekly_benefit_amount: 100
+        ut_ui_duration_weeks: 26
+
+- name: Case 17, ratio of base*0.27/WBA at 26.5 floors to 26-week duration.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 9_815
+        ut_ui_high_quarter_wages: 2_730
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = $100 (same HQ as Case 16).
+        # Step 1: floor(0.27 * $9,815) = floor($2,650.05) = $2,650.
+        # Step 2: $2,650 / $100 = 26.5 -> floor = 26.
+        # Hit the 26-week cap through clamping.
+        ut_ui_weekly_benefit_amount: 100
+        ut_ui_duration_weeks: 26
+
+# ---------------------------------------------------------------------------
+# PARTIAL BENEFIT EDGE CASES — 30% disregard, WBA floor, 40-hour rule
+# ---------------------------------------------------------------------------
+
+- name: Case 18, earnings exactly at WBA disqualify the week.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 395
+        ut_ui_weekly_hours_worked: 20
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = $395 (HQ $10,400). Earnings $395 >= WBA $395 -> disqualified.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 0
+
+- name: Case 19, earnings just below the 30% disregard preserve full WBA.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 118
+        ut_ui_weekly_hours_worked: 10
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = $395. Disregard = 0.30 * $395 = $118.50.
+        # Earnings = $118 (just below $118.50 disregard).
+        # Excess = max(0, $118 - $118.50) = max(0, -$0.50) = $0.
+        # Payable = floor(max(0, $395 - $0)) = $395.
+        # NB: testing exactly $118.50 is avoided due to IEEE-754 imprecision
+        # in 0.30 * WBA, which would yield a sub-cent positive excess and
+        # floor the result to $394.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 395
+
+- name: Case 20, earnings just above 30% disregard yield a small reduction.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 120
+        ut_ui_weekly_hours_worked: 10
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = $395. Disregard = $118.50.
+        # Excess = $120 - $118.50 = $1.50.
+        # Payable = floor(max(0, $395 - $1.50)) = floor($393.50) = $393.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 393
+
+- name: Case 21, weekly hours of 39 do not trigger the 40-hour disqualification.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 39
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = $395. 39 hours < 40-hour threshold -> not disqualified.
+        # Earnings $0 < disregard $118.50 -> excess $0 -> payable = $395.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 395
+
+- name: Case 22, weekly hours exactly at 40 trigger the disqualification.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 40
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = $395. 40 hours >= 40-hour threshold (>=, not strict) ->
+        # disqualified -> weekly payable = $0.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 0
+
+- name: Case 23, weekly hours of 41 trigger the disqualification.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 41
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # 41 hours > 40-hour threshold -> disqualified -> payable = $0.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 0
+
+- name: Case 24, negative weekly earnings (data error) do not inflate payable above WBA.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: -100
+        ut_ui_weekly_hours_worked: 0
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = $395. Disregard = $118.50.
+        # Excess = max(0, -$100 - $118.50) = max(0, -$218.50) = $0.
+        # Payable = floor(max(0, $395 - $0)) = $395.
+        # Critical: negative earnings cannot push payable above WBA via the
+        # max_() clamps on both the excess and the final payable.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 395
+
+# ---------------------------------------------------------------------------
+# ANNUAL BENEFIT (MBA cap) EDGE CASES
+# ---------------------------------------------------------------------------
+
+- name: Case 25, zero weeks unemployed produce zero annual benefit.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_weeks_unemployed: 0
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 0
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = $395; duration = 17; MBA = $6,715; payable = $395.
+        # Annual = min($395 * 0, $6,715) = min($0, $6,715) = $0.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_duration_weeks: 17
+        ut_ui_maximum_benefit_amount: 6_715
+        ut_ui_weekly_payable_amount: 395
+        ut_ui: 0
+
+- name: Case 26, weeks unemployed exceeding duration weeks cap at MBA.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_weeks_unemployed: 26
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 0
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = $395; duration = 17; MBA = $395 * 17 = $6,715.
+        # Uncapped annual = $395 * 26 = $10,270.
+        # min($10,270, $6,715) = $6,715 -> capped at MBA.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_duration_weeks: 17
+        ut_ui_maximum_benefit_amount: 6_715
+        ut_ui_weekly_payable_amount: 395
+        ut_ui: 6_715
+
+# ---------------------------------------------------------------------------
+# STATE GATE — defined_for = StateCode.UT
+# ---------------------------------------------------------------------------
+
+- name: Case 27, out-of-state household (California) yields zero Utah UI benefit.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 80_000
+        ut_ui_high_quarter_wages: 25_000
+        ut_ui_quarters_with_wages: 4
+        ut_ui_weeks_unemployed: 26
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 0
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    people:
+      person1:
+        # ut_ui has defined_for = StateCode.UT -> zero for non-UT households,
+        # regardless of all monetary and benefit inputs.
+        ut_ui: 0
+
+# ---------------------------------------------------------------------------
+# THRESHOLD BOUNDARIES — cross-year regression tests
+# (2024 floor: $4,800; 2026 floor: $5,500)
+# ---------------------------------------------------------------------------
+
+- name: Case 28, 2024 base wages one dollar below $4,800 floor fail minimum test.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 4_799
+        ut_ui_high_quarter_wages: 3_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $4,799 < $4,800 (2024 minimum) -> fails.
+        # (Tests 2 and 3 would pass: 4 quarters >= 2; 4,799 >= 1.5*3,000=4,500.)
+        ut_ui_monetarily_eligible: false
+
+- name: Case 29, 2024 base wages exactly at $4,800 floor pass the minimum test.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 4_800
+        ut_ui_high_quarter_wages: 3_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $4,800 >= $4,800 (2024 minimum).
+        # Test 2: 4 quarters >= 2.
+        # Test 3: $4,800 >= 1.5*$3,000 = $4,500.
+        # All tests pass -> monetarily eligible.
+        ut_ui_monetarily_eligible: true
+
+- name: Case 30, 2026 base wages one dollar below $5,500 floor fail minimum test.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_499
+        ut_ui_high_quarter_wages: 3_200
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $5,499 < $5,500 (2026 minimum) -> fails.
+        ut_ui_monetarily_eligible: false
+
+- name: Case 31, 2026 base wages exactly at $5,500 floor pass the minimum test.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_500
+        ut_ui_high_quarter_wages: 3_200
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $5,500 >= $5,500 (2026 minimum).
+        # Test 2: 4 quarters >= 2.
+        # Test 3: $5,500 >= 1.5*$3,200 = $4,800.
+        # All tests pass -> monetarily eligible.
+        ut_ui_monetarily_eligible: true
+
+- name: Case 32, 2026 base wages at $5,300 fail (regression — 2025 floor would pass).
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_300
+        ut_ui_high_quarter_wages: 3_200
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $5,300 < $5,500 (2026 minimum) -> fails.
+        # Regression guard: a collapse of the parameter into a single value
+        # across years would let this case pass under the 2025 floor.
+        ut_ui_monetarily_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_maximum_benefit_amount.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_maximum_benefit_amount.yaml
new file mode 100644
index 00000000000..84440f7bf9d
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_maximum_benefit_amount.yaml
@@ -0,0 +1,48 @@
+# Tests for Utah UI maximum benefit amount.
+# Formula (§ 35A-4-401(4)(a)): MBA = WBA * duration_weeks.
+
+- name: Case 1, standard MBA equals WBA times duration weeks.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # WBA = $395; duration = 17 weeks (see ut_ui_duration_weeks Case 3).
+        # MBA = $395 * 17 = $6,715.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_duration_weeks: 17
+        ut_ui_maximum_benefit_amount: 6_715
+
+- name: Case 2, MBA equals zero when WBA equals zero.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_000
+        ut_ui_high_quarter_wages: 2_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Not monetarily eligible -> WBA = 0 -> duration = 0.
+        # MBA = 0 * 0 = $0.
+        ut_ui_weekly_benefit_amount: 0
+        ut_ui_duration_weeks: 0
+        ut_ui_maximum_benefit_amount: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_monetarily_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_monetarily_eligible.yaml
new file mode 100644
index 00000000000..f8c774c8d25
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_monetarily_eligible.yaml
@@ -0,0 +1,85 @@
+# Tests for Utah UI monetary eligibility.
+# A claimant is monetarily eligible only if ALL THREE base-period tests pass:
+#   1. Total base-period wages >= the annual minimum ($5,300 in 2024-2025;
+#      $5,500 in 2026), per Utah Code § 35A-4-201(16).
+#   2. Wages paid in at least 2 calendar quarters (Utah Admin Code R994-401-202).
+#   3. Total base-period wages >= 1.5 x high-quarter wages (§ 35A-4-403(1)(f)(i)).
+
+- name: Case 1, all three monetary tests pass.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 8_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $25,000 >= $5,300 minimum.
+        # Test 2: 4 quarters >= 2 required.
+        # Test 3: $25,000 >= 1.5 * $8,000 = $12,000.
+        # All tests pass -> monetarily eligible.
+        ut_ui_monetarily_eligible: true
+
+- name: Case 2, base wages below $5,300 floor fails minimum-wage test.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_000
+        ut_ui_high_quarter_wages: 2_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 1: $5,000 < $5,300 minimum -> fails.
+        ut_ui_monetarily_eligible: false
+
+- name: Case 3, only one quarter of wages fails quarter-count test.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 8_000
+        ut_ui_quarters_with_wages: 1
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 2: only 1 quarter with wages < 2 required -> fails.
+        ut_ui_monetarily_eligible: false
+
+- name: Case 4, base wages 1.4x high quarter fails ratio test.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 14_000
+        ut_ui_high_quarter_wages: 10_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Test 3: $14,000 < 1.5 * $10,000 = $15,000 -> fails.
+        ut_ui_monetarily_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_benefit_amount.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_benefit_amount.yaml
new file mode 100644
index 00000000000..2890890b9b7
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_benefit_amount.yaml
@@ -0,0 +1,92 @@
+# Tests for Utah UI weekly benefit amount.
+# Formula: WBA = floor(high_quarter_wages / 26) - $5 (§ 35A-4-401(2)(a)(ii)).
+# Then capped at the annual max WBA (§ 35A-4-401(2)(b)(ii)):
+#   2024: $712; 2025: $777; 2026: $806.
+# WBA = 0 when claimant is not monetarily eligible.
+
+- name: Case 1, standard WBA from $10,000 high quarter.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $25,000 >= $5,300 and >= 1.5 * $10,000 = $15,000.
+        # WBA = floor($10,000 / 26) - $5 = $384 - $5 = $379.
+        # $379 below 2025 cap of $777, so no cap applies.
+        ut_ui_weekly_benefit_amount: 379
+
+- name: Case 2, WBA capped at 2024 max of $712.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 50_000
+        ut_ui_high_quarter_wages: 20_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $50,000 >= 1.5 * $20,000 = $30,000.
+        # Raw WBA = floor($20,000 / 26) - $5 = $769 - $5 = $764.
+        # 2024 cap = $712, so WBA = $712.
+        ut_ui_weekly_benefit_amount: 712
+
+- name: Case 3, WBA capped at 2026 max of $806.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 80_000
+        ut_ui_high_quarter_wages: 25_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Monetarily eligible: $80,000 >= 1.5 * $25,000 = $37,500.
+        # Raw WBA = floor($25,000 / 26) - $5 = $961 - $5 = $956.
+        # 2026 cap = $806, so WBA = $806.
+        ut_ui_weekly_benefit_amount: 806
+
+- name: Case 4, monetarily ineligible yields zero WBA.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 5_000
+        ut_ui_high_quarter_wages: 2_000
+        ut_ui_quarters_with_wages: 4
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # $5,000 < $5,300 minimum -> not monetarily eligible.
+        # WBA = 0 regardless of high-quarter calculation.
+        ut_ui_weekly_benefit_amount: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_payable_amount.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_payable_amount.yaml
new file mode 100644
index 00000000000..56118a04c4a
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_payable_amount.yaml
@@ -0,0 +1,130 @@
+# Tests for Utah UI weekly payable amount.
+# Combines weekly benefit amount with the partial-benefit rules:
+#   - 30% earnings disregard: first 0.30 * WBA of weekly earnings is disregarded
+#     (Utah Code § 35A-4-401(3)(a); Utah Admin Code R994-401-301).
+#   - Excess earnings (above 0.30 * WBA) reduce WBA dollar-for-dollar.
+#   - Earnings >= WBA disqualify the week (Claimant Guide p. 11; PDF file p. 13).
+#   - Weekly hours >= 40 disqualify the week (Claimant Guide p. 11; PDF file p. 13; § 35A-4-207).
+# Result is floored to a whole dollar per § 35A-4-401(3)(b).
+#
+# All cases below use WBA = $395 (HQ = $10,400, base = $25,000, 4 quarters).
+# 30% disregard = 0.30 * $395 = $118.50.
+
+- name: Case 1, zero earnings yields full WBA.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 0
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Earnings $0 < disregard $118.50 -> excess = 0.
+        # Payable = floor($395 - $0) = $395.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 395
+
+- name: Case 2, earnings below 30% disregard yield full WBA.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 100
+        ut_ui_weekly_hours_worked: 20
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Earnings $100 < disregard $118.50 -> excess = 0.
+        # Payable = floor($395 - $0) = $395.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 395
+
+- name: Case 3, earnings above disregard but below WBA produce partial reduction.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 200
+        ut_ui_weekly_hours_worked: 20
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Earnings $200 > disregard $118.50.
+        # Excess = $200 - $118.50 = $81.50.
+        # Raw payable = floor($395 - $81.50) = floor($313.50) = $313.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 313
+
+- name: Case 4, earnings at or above WBA disqualify the week.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 400
+        ut_ui_weekly_hours_worked: 20
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Earnings $400 >= WBA $395 -> disqualified.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 0
+
+- name: Case 5, weekly hours of 40 or more disqualify the week.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        ut_ui_base_period_wages: 25_000
+        ut_ui_high_quarter_wages: 10_400
+        ut_ui_quarters_with_wages: 4
+        ut_ui_gross_weekly_earnings: 0
+        ut_ui_weekly_hours_worked: 40
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    people:
+      person1:
+        # Earnings $0 < WBA, BUT hours 40 >= 40-hour threshold -> disqualified.
+        ut_ui_weekly_benefit_amount: 395
+        ut_ui_weekly_payable_amount: 0
diff --git a/policyengine_us/variables/gov/states/unemployment_compensation.py b/policyengine_us/variables/gov/states/unemployment_compensation.py
index 0857864ab17..f350d38737d 100644
--- a/policyengine_us/variables/gov/states/unemployment_compensation.py
+++ b/policyengine_us/variables/gov/states/unemployment_compensation.py
@@ -9,3 +9,4 @@ class unemployment_compensation(Variable):
     documentation = "Income from unemployment compensation programs."
     definition_period = YEAR
     uprating = "calibration.gov.irs.soi.unemployment_compensation"
+    adds = ["ut_ui"]
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui.py
new file mode 100644
index 00000000000..a2442042b31
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui.py
@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui(Variable):
+    value_type = float
+    entity = Person
+    label = "Utah Unemployment Insurance"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html"
+    defined_for = StateCode.UT
+    # Annual Utah Unemployment Insurance benefit. Computed as the weekly
+    # payable amount times weeks unemployed, capped at the maximum benefit
+    # amount (WBA x duration) per Utah Code § 35A-4-401(4)(a).
+    #
+    # Not modeled (future work):
+    # - REQ-023: 100% retirement income offset for pensions maintained or
+    #   contributed to by a base-period employer (Utah Code
+    #   § 35A-4-401(2)(c)(i)-(iii); Utah Admin Code R994-401-203). Modeling
+    #   requires base-period-employer attribution that is not available in
+    #   the underlying microdata.
+
+    def formula(person, period, parameters):
+        weekly_payable_amount = person("ut_ui_weekly_payable_amount", period)
+        weeks_unemployed = person("ut_ui_weeks_unemployed", period)
+        maximum_benefit_amount = person("ut_ui_maximum_benefit_amount", period)
+        annual_benefit = weekly_payable_amount * weeks_unemployed
+        return min_(annual_benefit, maximum_benefit_amount)
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_base_period_wages.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_base_period_wages.py
new file mode 100644
index 00000000000..c3d46b3ca87
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_base_period_wages.py
@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_base_period_wages(Variable):
+    value_type = float
+    entity = Person
+    label = "Utah UI base period wages"
+    unit = USD
+    definition_period = YEAR
+    default_value = 0
+    reference = "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S201.html"
+    # Per Utah Code § 35A-4-201(1)(a), the base period is the first four of the
+    # last five completed calendar quarters preceding the first day of the
+    # benefit year. Per § 35A-4-201(1)(b), claims effective on or after
+    # 2011-01-02 may use the alternate base period (last four completed
+    # quarters) when the standard base period fails monetary eligibility.
+    # Caller should supply the more favorable of standard or alternate base
+    # period wages.
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_duration_weeks.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_duration_weeks.py
new file mode 100644
index 00000000000..ff317de6e1b
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_duration_weeks.py
@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_duration_weeks(Variable):
+    value_type = int
+    entity = Person
+    label = "Utah UI potential duration in weeks"
+    unit = "week"
+    definition_period = YEAR
+    reference = "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ut.dwf.unemployment_insurance
+        base_period_wages = person("ut_ui_base_period_wages", period)
+        weekly_benefit_amount = person("ut_ui_weekly_benefit_amount", period)
+
+        # § 35A-4-401(4)(b): potential duration =
+        #   floor(floor(0.27 × total base-period wages) / WBA),
+        # clamped to [min_weeks, max_weeks] (10-26 weeks).
+        # Guard against divide-by-zero when WBA = 0 (not monetarily eligible
+        # or WBA capped to zero).
+        has_wba = weekly_benefit_amount > 0
+        numerator = np.floor(p.benefit.duration.multiplier * base_period_wages)
+        # Use a safe divisor of 1 where WBA is zero; the where() below
+        # overrides the result with 0 in that case.
+        safe_wba = where(has_wba, weekly_benefit_amount, 1)
+        raw_weeks = np.floor(numerator / safe_wba)
+        clamped_weeks = np.clip(
+            raw_weeks, p.benefit.duration.min_weeks, p.benefit.duration.max_weeks
+        )
+        return where(has_wba, clamped_weeks, 0)
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_gross_weekly_earnings.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_gross_weekly_earnings.py
new file mode 100644
index 00000000000..35707de9fa7
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_gross_weekly_earnings.py
@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_gross_weekly_earnings(Variable):
+    value_type = float
+    entity = Person
+    label = "Utah UI gross weekly earnings while claiming"
+    unit = USD
+    definition_period = YEAR
+    default_value = 0
+    reference = "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html"
+    # Gross weekly earnings during a partial-unemployment week used to apply
+    # the partial-benefit deduction in Utah Code § 35A-4-401(3)(a). Per
+    # § 35A-4-401(3)(c), public assistance grants and similar government
+    # payments are excluded from "wages" for this calculation, so the caller
+    # is responsible for providing only countable earnings here (excluding
+    # public assistance benefits).
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_high_quarter_wages.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_high_quarter_wages.py
new file mode 100644
index 00000000000..a7795a12a14
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_high_quarter_wages.py
@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_high_quarter_wages(Variable):
+    value_type = float
+    entity = Person
+    label = "Utah UI high quarter wages"
+    unit = USD
+    definition_period = YEAR
+    default_value = 0
+    reference = "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S201.html"
+    # Wages paid during the calendar quarter of the base period in which the
+    # claimant's wages were highest, used to compute the weekly benefit amount
+    # under Utah Code § 35A-4-401(2)(a)(ii).
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_maximum_benefit_amount.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_maximum_benefit_amount.py
new file mode 100644
index 00000000000..2e22f2edce8
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_maximum_benefit_amount.py
@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_maximum_benefit_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Utah UI maximum benefit amount"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html"
+
+    def formula(person, period, parameters):
+        # § 35A-4-401(4)(a): maximum benefit amount equals the weekly benefit
+        # amount times the potential duration in weeks. Returns zero when the
+        # claimant is not monetarily eligible (WBA = 0 or duration = 0).
+        weekly_benefit_amount = person("ut_ui_weekly_benefit_amount", period)
+        duration_weeks = person("ut_ui_duration_weeks", period)
+        return weekly_benefit_amount * duration_weeks
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_monetarily_eligible.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_monetarily_eligible.py
new file mode 100644
index 00000000000..348f85967ef
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_monetarily_eligible.py
@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_monetarily_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Monetarily eligible for Utah Unemployment Insurance"
+    definition_period = YEAR
+    reference = (
+        "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S201.html",
+        "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S403.html",
+        "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R994-401-202",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ut.dwf.unemployment_insurance
+        base_period_wages = person("ut_ui_base_period_wages", period)
+        high_quarter_wages = person("ut_ui_high_quarter_wages", period)
+        quarters_with_wages = person("ut_ui_quarters_with_wages", period)
+
+        # § 35A-4-201(16): minimum total base-period wages.
+        meets_minimum_wages = base_period_wages >= p.eligibility.min_base_period_wages
+        # R994-401-202: wages in at least two base-period quarters.
+        meets_quarters_test = (
+            quarters_with_wages >= p.eligibility.min_quarters_with_wages
+        )
+        # § 35A-4-403(1)(f)(i): total base-period wages must be at least
+        # 1.5 times high-quarter wages.
+        meets_ratio_test = base_period_wages >= (
+            p.eligibility.base_period_to_high_quarter_ratio * high_quarter_wages
+        )
+        return meets_minimum_wages & meets_quarters_test & meets_ratio_test
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_quarters_with_wages.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_quarters_with_wages.py
new file mode 100644
index 00000000000..8060d2f008a
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_quarters_with_wages.py
@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_quarters_with_wages(Variable):
+    value_type = int
+    entity = Person
+    label = "Utah UI base-period quarters with wages"
+    definition_period = YEAR
+    default_value = 0
+    reference = (
+        "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R994-401-202"
+    )
+    # Number of base-period calendar quarters (0-4) in which the claimant
+    # earned wages. Utah Admin Code R994-401-202 requires wages in at least
+    # two base-period quarters.
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_benefit_amount.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_benefit_amount.py
new file mode 100644
index 00000000000..f3c27c7e30e
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_benefit_amount.py
@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_weekly_benefit_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Utah UI weekly benefit amount"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ut.dwf.unemployment_insurance
+        high_quarter_wages = person("ut_ui_high_quarter_wages", period)
+        monetarily_eligible = person("ut_ui_monetarily_eligible", period)
+
+        # § 35A-4-401(2)(a)(ii): WBA = floor(high quarter wages / 26) - $5.
+        # Utah has no statutory minimum WBA, so the raw amount is floored at
+        # zero rather than at a positive minimum.
+        raw_wba = (
+            np.floor(high_quarter_wages / p.benefit.wba.divisor)
+            - p.benefit.wba.subtraction
+        )
+        # § 35A-4-401(2)(b)(ii): WBA is capped at the annual maximum.
+        capped_wba = min_(max_(raw_wba, 0), p.benefit.wba.max_amount)
+        # Zero out when the claimant is not monetarily eligible.
+        return capped_wba * monetarily_eligible
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_hours_worked.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_hours_worked.py
new file mode 100644
index 00000000000..6ae932a4d41
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_hours_worked.py
@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_weekly_hours_worked(Variable):
+    value_type = float
+    entity = Person
+    label = "Utah UI weekly hours worked while claiming"
+    unit = "hour"
+    definition_period = YEAR
+    default_value = 0
+    reference = "https://jobs.utah.gov/ui/jobseeker/claimantguide.pdf#page=13"
+    # Hours worked during a claim week. A claimant who works at least the
+    # full-time hours threshold (40 hours) in a week is not eligible for
+    # benefits that week per Utah DWS Claimant Guide page 11 (PDF file p. 13)
+    # and the "total unemployment" definition in Utah Code § 35A-4-207.
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_payable_amount.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_payable_amount.py
new file mode 100644
index 00000000000..593ea34d818
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weekly_payable_amount.py
@@ -0,0 +1,36 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_weekly_payable_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Utah UI weekly payable amount"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html",
+        "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R994-401-301",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ut.dwf.unemployment_insurance
+        weekly_benefit_amount = person("ut_ui_weekly_benefit_amount", period)
+        gross_weekly_earnings = person("ut_ui_gross_weekly_earnings", period)
+        weekly_hours_worked = person("ut_ui_weekly_hours_worked", period)
+
+        # § 35A-4-401(3)(a): the first 30% of WBA in weekly earnings is
+        # disregarded; earnings above that reduce the WBA dollar-for-dollar.
+        earnings_disregard = (
+            p.benefit.partial.earnings_disregard_rate * weekly_benefit_amount
+        )
+        excess_earnings = max_(gross_weekly_earnings - earnings_disregard, 0)
+        raw_payable = max_(np.floor(weekly_benefit_amount - excess_earnings), 0)
+
+        # § 35A-4-401(3)(a): earnings at or above the WBA disqualify the
+        # week. Claimant Guide page 11 (PDF file p. 13) / § 35A-4-207:
+        # working at least the full-time hours threshold (40 hours) in a
+        # week also disqualifies.
+        disqualified = (gross_weekly_earnings >= weekly_benefit_amount) | (
+            weekly_hours_worked >= p.benefit.partial.hours_threshold
+        )
+        return where(disqualified, 0, raw_payable)
diff --git a/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weeks_unemployed.py b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weeks_unemployed.py
new file mode 100644
index 00000000000..eb463115674
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/unemployment_insurance/ut_ui_weeks_unemployed.py
@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class ut_ui_weeks_unemployed(Variable):
+    value_type = int
+    entity = Person
+    label = "Utah UI weeks unemployed"
+    unit = "week"
+    definition_period = YEAR
+    default_value = 0
+    reference = "https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S401.html"
+    # Number of weeks during the year the claimant collected (or would
+    # collect) Utah Unemployment Insurance benefits. Used to convert the
+    # weekly payable amount into an annual benefit, capped by the maximum
+    # benefit amount per Utah Code § 35A-4-401(4)(a).