SUTA by State

Single Rate
Range of Rates

State:

Alabama

SUTA Rates

2.700

State:

Alaska

SUTA Rates

1.000 - 5.400

State:

Arizona

SUTA Rates

2.510

State:

Arkansas

SUTA Rates

4.000

State:

California

SUTA Rates

3.400

State:

Colorado

SUTA Rates

1.700

State:

Connecticut

SUTA Rates

4.800

State:

Delaware

SUTA Rates

2.800 - 5.400

State:

District of Columbia

SUTA Rates

2.900

State:

Florida

SUTA Rates

2.700

State:

Georgia

SUTA Rates

2.700

State:

Hawaii

SUTA Rates

4.000

State:

Idaho

SUTA Rates

1.910

State:

Illinois

SUTA Rates

3.950

State:

Indiana

SUTA Rates

2.500

State:

Iowa

SUTA Rates

1.000 - 8.000

State:

Kansas

SUTA Rates

2.700 - 6.000

State:

Kentucky

SUTA Rates

2.700

State:

Louisiana

SUTA Rates

0.100 - 6.200

State:

Maine

SUTA Rates

2.640

State:

Maryland

SUTA Rates

2.600

State:

Massachusetts

SUTA Rates

2.830

State:

Michigan

SUTA Rates

2.700

State:

Minnesota

SUTA Rates

2.230

State:

Mississippi

SUTA Rates

1.500

State:

Missouri

SUTA Rates

3.510

State:

Montana

SUTA Rates

1.700 - 4.100

State:

Nebraska

SUTA Rates

2.490

State:

Nevada

SUTA Rates

2.950

State:

New Hampshire

SUTA Rates

3.700

State:

New Jersey

SUTA Rates

3.100

State:

New Mexico

SUTA Rates

2.000

State:

New York

SUTA Rates

4.100

State:

North Carolina

SUTA Rates

1.200

State:

North Dakota

SUTA Rates

1.370

State:

Ohio

SUTA Rates

2.700

State:

Oklahoma

SUTA Rates

1.000

State:

Oregon

SUTA Rates

3.300

State:

Pennsylvania

SUTA Rates

3.700

State:

Rhode Island

SUTA Rates

2.640

State:

South Carolina

SUTA Rates

2.210

State:

South Dakota

SUTA Rates

1.750

State:

Tennessee

SUTA Rates

2.700

State:

Texas

SUTA Rates

2.700

State:

Utah

SUTA Rates

0.500 - 9.500

State:

Vermont

SUTA Rates

1.000

State:

Virginia

SUTA Rates

3.230

State:

Washington

SUTA Rates

0.170 - 7.850

State:

West Virginia

SUTA Rates

2.700

State:

Wisconsin

SUTA Rates

3.600

State:

Wyoming

SUTA Rates

0.650 - 9.990

Alabama

SUTA
PEO
SUTA Rates
2.700
SUTA Extra Information
null test
SUTA New Extra Information
SUTA Subject Wage Max
8000 - 0
SUI Rates
2.255 - 8.400
SUI Extra Information
Entering
N/A
Exiting
The PEO shall within 30 days notify the Director of the Alabama Department of Industrial Relations of the initiation of a new client or the termination of the PEO's relationship with any client for which the PEO provides services for covered employees within Alabama.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO

Employer UI Registration Form

Agency Web Site: Alabama Department of Industrial Relations

Alaska

SUTA
Client
SUTA Rates
1.000 - 5.400
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
35800 - 0
SUI Rates
1.000 - 5.400
SUI Extra Information
Entering
N/A
Exiting
There is no law requiring termination of SUTA or FUTA.

Since the PEO reports under the Clients account, no impact is likely when the PEO relationship is terminated. Keep in mind, Because there are severe penalties for not carrying Workers? Compensation coverage, it may not be possible for the PEO to cancel the service contract without giving a reasonable time for the client to obtain new coverage. If an issue should arise where the PEO needs to cancel quickly because of non-payment, it is suggested legal counsel should get involved.

All co-employees should recieve written notice.
SUI Details
Employers Reporting Unit for SUTA Contributions: Client, unless the PEO can pass direction & control test.
See: Alaska - Reporting Requirements for Employee Leasing Arrangements

Employer UI Registration: PDF Form or On-Line

Agency Web Site: Alaska Department of Labor

Arizona

SUTA
PEO
SUTA Rates
2.510
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
7000
SUI Rates
0.020 - 6.380
SUI Extra Information
Entering
N/A
Exiting
There is no requirement for terminating SUTA or FUTA.

Because Arizona has no PEO licensing requirement, no license office needs to be notified. However, because there are severe penalities for a client not having workers compensation, giving the client timely notice may required.

If a services needs to interrupted quickly, it is advised that legal counsel be sued.

The PEO must inform its workers compensation carrier and the Worker Compensation Commission of all Clients added or dropped. Cancellation of the service contract automatically cancels the workers compensation coverage.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO

Arizona Joint Tax Application: PDF Form or On-line

Agency Web Site: Arizona Dept. of Economic Security

Arkansas

SUTA
Client
SUTA Rates
4.000
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
12000
SUI Rates
1.200 - 7.100
SUI Extra Information
Every 2 years the rate will increase
Entering
N/A
Exiting
There is no specific law involving termination of SUTA or FUTA.

California

SUTA
PEO
SUTA Rates
3.400
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
7000 - 0
SUI Rates
1.500 - 6.200
SUI Extra Information
Entering
Where PEO obtains coverage for co-employees, Client experience, classification & rates must be used to determine premium paid by PEO for co-employees. A separate policy shall contain the name of the PEO as the named insured, but the experience modification, normal anniversary date, classification and rates applicable to the client shall apply to the policy.

The separate policy shall be endorsed with the client?s name and address, as well as an indication that the policy covers a PEO arrangement. By exception, if less than a majority of employees are transferred, or if the client is not eligible for experience rating, this rule does not apply.

The PEO will be the named insured under the policy, and the employee leasing endorsement naming the client must be attached to the policy. The experience modification, classification(s), and rates applicable to the client will be used to determine the premium for leased employees.
Exiting
There is no specific law involving termination of the SUTA or FUTA.

Must give sufficient notice to the client you are terminating.

A Client can reactivate its experience account within 3 years of the inactive date.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO

California Unemployment & Disability Tax Registration Form

Agency Web Site: California Employment Development Dept.

Colorado

SUTA
PEO
SUTA Rates
1.700
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
11700
SUI Rates
1.000 - 11.020
SUI Extra Information
Entering
Experience does not transfer from the Client to the PEO when the co-employment relationship is formed.
Exiting
Experience does not transfer from the PEO to the Client when the co-employment relationship is terminated.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO

Application for Certification as an Employee Leasing Company (PEO)

Agency Web Site: Colorado Dept. of Labor & Employment

Connecticut

SUTA
Client
SUTA Rates
4.800
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
15000
SUI Rates
1.900 - 6.800
SUI Extra Information
Entering
Experience mod of the party purchasing coverage applies to the premium developed under the policy.
Exiting
There is no specific law involving termination of the FUTA but there is a law involving the termination of SUTA:

PEO must notify the Employer Status Unit in writing within 10 days of termination of leasing services to a client. The notice shall state the last pay date and the Client's current name & address.
SUI Details
Employers Reporting Unit for SUTA Contributions: Client.

Connecticut - UI Registration Form

Agency Web Site: Connecticut Department of Labor

Delaware

SUTA
Client
SUTA Rates
2.800 - 5.400
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
18500
SUI Rates
0.300 - 8.200
SUI Extra Information
Entering
N/A
Exiting
No law regarding SUTA or FUTA. No agency needs to be notified. Cancelling may carry certain notice and timing requirements. Legal counsel should get involved if termination needs to be abrupt.
SUI Details
Employer/Reporting Unit for SUTA contributions: Client - all reports must be filed using client account number & name.

http://ui.delawareworks.com/documents/UI%20Employer%20Handbook.pdf
Tax rates and wages
Delaware Division of Unemployment Insurance

District of Columbia

SUTA
PEO
SUTA Rates
2.900
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
9000 - 0
SUI Rates
1.600 - 7.000
SUI Extra Information
Entering
N/A
Exiting
There is no law in reagrds to terminating SUTA or FUTA.
No agency needs to be notified. Cancelling may carry certain notice and timing requirements. Legal counsel should get involved if termination needs to be abrupt.
Method of calculation of the mod when the Client terminates the PEO relationship: if segregated Client data is not available, the Client will be assigned a unity mod of 1.0.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO, assuming it signs the paychecks and withholds & reports taxes.


District of Columbia - Combined Business Tax Registration: PDF Form or On-Line

Agency Web Site: District of Columbia - Unemployment Commission

Florida

SUTA
PEO
SUTA Rates
2.700
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
8000
SUI Rates
0.590 - 5.400
SUI Extra Information
Entering
N/A
Exiting
SUTA-Closing Accounts. Employers must submit a tax report for each quarter regardless of activity until notified that the account has been officially inactivated. Failure to submit a report results in a penalty. There is no law regarding FUTA.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO

Combined Business Tax Registration Form (Form DR-1)

Agency Web Site: Agency for Workforce Innovation

Georgia

SUTA
PEO
SUTA Rates
2.700
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
9500
SUI Rates
0.040 - 8.100
SUI Extra Information
Entering
N/A
Exiting
Experience Rating. The client firm can usually recover its experience account upon termination if it resumes using its account within 8 quarters. There is no transfer of the Client Experience to the PEO. Calculation of Mod when Client Terminates PEO Relationship: if segregated Client data is not available, Client will be assigned a unity mod of 1.0. There is no transfer of the client expereince to the PEO.

SUTA-Separation Notice. The employer must provide the separating employee with a Separation Notice or mail it to the last known address, in order for the employee to present it to the SUI office to obtain benefits.

Quarterly. At least quarterly, the PEO must report to the Georgia DOL any additions, deletions, or corrections to the above data under Records Requirements.

There is no law regarding the termination of FUTA.

There is no law regarding the termination of Worker's Compensation.

Hawaii

SUTA
PEO
SUTA Rates
4.000
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
40400
SUI Rates
1.200 - 5.400
SUI Extra Information
Entering
N/A
Exiting
There is no law regarding the termination of SUTA, FUTA or Workers Compensation.

Method for calculating mod when Client terminates PEO relationship: if segregated Client data is not available, Client will be assigned a unity mod of 1.0.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO

Hawaii - Business Application and Registration Form

Agency Web Site: Hawaii Department of Labor - UI Division

Idaho

SUTA
Both
SUTA Rates
1.910
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
35200
SUI Rates
0.545 - 5.400
SUI Extra Information
Entering
N/A
Exiting
SUTA-Upon exiting the arrangement, any amounts in the account and experience factors of payroll and reserve that can be attributed to the Client will be transferred to the Client in order to determine the Client's subsequent rate of contribution.

There is no law involving the termination of FUTA or Workers Compensation, however notice is required.
SUI Details
New Employer Rate includes variable work force development training tax for most employers.
Employer/Reporting Unit for SUTA contributions: PEO or client/co-employer or both.

Agency Web Site: Idaho Dept. of Labor

Illinois

SUTA
Both
SUTA Rates
3.950
SUTA Extra Information
If requirements are met
SUTA New Extra Information
SUTA Subject Wage Max
12960
SUI Rates
0.550 - 8.550
SUI Extra Information
Entering
N/A
Exiting
SUTA-The PEO must notify the Department of Employment Security of all Clients that drop from the PEO arrangement within 30 days of the effective date.

Exiting Work Comp. The PEO must furnish the mod (loss information) to terminating Clients within 30 days of Client request. The PEO must have such data available.

There is no law involving the termination of FUTA.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO, if certain conditions are met.
See: Employee Leasing Company Compliance Requirements

Report to Determine Liability Under the Unemployment Insurance Act

Agency Web Site: Illinois Dept. of Employment Security

Indiana

SUTA
PEO
SUTA Rates
2.500
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
9500 - 0
SUI Rates
0.500 - 7.400
SUI Extra Information
Entering
N/A
Exiting
There is no law involving the termination of SUTA or FUTA. However, Arrangements must be made for the employees to be reported under a different SUTA account number and the SUI tax must be paid by the Client under that number. PEOs submitting required client termination reports to the department must report the names and SSNs of current and former covered employees as well as client location codes.

Exiting Work Comp. The worker's comp poster is required to provide contact information of the worker's compensation carrier.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO

Indiana - UI Registration Form

Indiana - Determination of PEO Status

Agency Web Site: Indiana Dept. of Workforce Development

Iowa

SUTA
Client
SUTA Rates
1.000 - 8.000
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
26800
SUI Rates
0.000 - 9.000
SUI Extra Information
Entering
The PEO must inform the workers compensation carrier of the date and nature of any change, such as entering a new service contract.

Incoming Client experience for policy purposes: the experience mod of the party buying the coverage applies to the premium developed under the Policy.
Exiting
The PEO must notify the state of termination. Since the state requires that the PEO report under the Client's number and rate, if the service contract is terminated, it would have little effect on the reporting, except as to who would be preparing and receiving the report.

Calculation of Mod. Outgoing method for calculating the mod when the Client terminates the PEO relationship: if the carrier has extracted and reported Client data from the PEO policy, the NCCI will develop an experience mod utilizing the reported data. If the carrier does not report data in that way, the mod of the PEO will be applied to the Client policy until a mod is established for the Client (up to 3 years).
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO can submit reports, but must use client account number and experience rate, unless it can prove it is the sole, common law employer of all client site employees.

Iowa - UI Tax Registration Form

Iowa - UI Tax Information for Employers

Agency Web Site: Iowa Unemployment Insurance (UI) Services Division

Kansas

SUTA
PEO
SUTA Rates
2.700 - 6.000
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
8000
SUI Rates
0.110 - 9.400
SUI Extra Information
Entering
N/A
Exiting
No law involving SUTA, FUTA or Workers Compensation.

Calculating mod when Client leaves. If the carrier extracts and reports Client data from PEO policy, the NCCI will develop an experience mod utilizing the reported data. If carrier does not report data, the mod of the PEO will be applied to the Client policy until a mod is established for the Client (up to 3 years).
SUI Details
Employer/Reporting Unit for SUTA Contributions: PEO must submit separate reports for each client, and each client will be assigned a separate account number.

Kansas - Employer UI Registration: PDF Form
See: Kansas Dept. of Labor - Employee Leasing Provision

Agency Web Site: Kansas Department of Labor

Kentucky

SUTA
Client
SUTA Rates
2.700
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
9600
SUI Rates
1.000 - 10.000
SUI Extra Information
Entering
N/A
Exiting
There is no law involving the termination of SUTA or FUTA.

Exiting Work Comp: Method of calculating mod when the Client exits: the PEO mod must be revised upon Client termination, and Client experience transfers out. The PEO must notify the insurer 30 days prior to the termination of the service contract. The PEO must also notify the agency that handles PEO registration (Department of Workers' Compensation) of all Clients that are added or drop.
SUI Details
Employer/Reporting Unit for SUTA Contributions: Client must report under its name and account number; PEO is not recognized for client UI purposes.

Kentucky - Employer UI Registration: PDF Form or On-Line

See: Kentucky - Leased Employees Reporting Guideline

Agency Web Site: Kentucky Office of Employment and Training

Louisiana

SUTA
Client
SUTA Rates
0.100 - 6.200
SUTA Extra Information
SUTA New Extra Information
New Employer rate is average rate for each SI
SUTA Subject Wage Max
7700 - 0
SUI Rates
0.100 - 6.200
SUI Extra Information
Entering
PEO must inform the carrier of the new Client. Who pays for and handles the duties involved in having workers' compensation coverage should be governed by the service contract.
Exiting
No law involving SUTA or FUTA.

Adding a Client. The PEO must file a Status Report on each new Client.

Dropping a Client. When a Client drops, the PEO is also advised to notify the SUI office (although this is not required), since the Client is required to file its own new Status Report (or have its new PEO file a new Status Report), which may or may not be done promptly. In accordance with 2012 amendments to the Employment Security Law: Notice of separation. Each employer will file with the Administrator a notice of separation from service with respect to each employee who leaves its employ for any cause that may be potentially disqualifying and will provide the date of separation, a full explanation of the cause, and all requested information about payments made to the separated employee. The notice will be mailed, delivered, or transmitted to the Administrator and the separated employee within three days after the date on which the separation from service occurred.

For cancellation of coverage-the state requires a 30 day notice.

Experience modification factor shall be calculated using the experience of the Client, which factor shall survive termination of the PEO contract, and shall, upon termination of the professional services agreement, be reported separately in accordance with the applicable rating plan.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO or each client/co-employer.

Employer Application for Louisiana Unemployment Account

Agency Web Site: Louisiana Workforce Commission - Unemployment Insurance

Maine

SUTA
PEO
SUTA Rates
2.640
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
12000
SUI Rates
0.940 - 8.160
SUI Extra Information
Entering
N/A
Exiting
SUTA-If the PEO arrangement remains for 3 years, the state will terminate the Client's account and experience. If the Client terminates the PEO arrangement after 3 years, it will become a new employer for purposes of SUI as to rate and experience. If the PEO arrangement is terminated within 3 years of beginning, then the Client will resume its account and experience.

No law involving Workers Compensation or FUTA.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO

Maine - Employer UI Registration: PDF Form or On-Line

Agency Web Site: Maine Department of Labor

Maryland

SUTA
PEO
SUTA Rates
2.600
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
8500 - 0
SUI Rates
2.200 - 13.500
SUI Extra Information
Entering
N/A
Exiting
There is no law involving the termination of SUTA, FUTA or Workers Compensation.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO
See: Maryland UI - PEO Recognition & Reporting Requirements

Maryland Combined Registration Application: PDF Form or On-line Form

Maryland Division of Unemployment Insurance

Agency Web Site: Maryland Dept. of Labor, Licensing & Regulation

Massachusetts

SUTA
Client
SUTA Rates
2.830
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
14000
SUI Rates
1.260 - 12.270
SUI Extra Information
Entering
Upon signing a service contract, notice to the Department is required at least 60 days prior to the next due date for payment of SUI taxes. Notice must be signed by the Client and can be mailed by the PEO.
Exiting
SUTA- When a service contract is terminated, the former Client must notify the Department within 30 days of the termination.

Exiting Work Comp. No requirements to report terminations to the Workers Comp Rating Bureau. The PEO must inform the carrier and the affected clients when the PEO decides to discontinue coverage.

There is no aw involving FUTA.
SUI Details
Employers Reporting Unit for SUTA Contributions: Client; PEO can submit reports, but must use client account number and experience rate. Additional reporting requirements also apply.
See: http://www.mass.gov/lwd/unemployment-insur/resources/regulations/for-businesses/regulations-relating-to-leasing-companies-and.html}

Michigan

SUTA
PEO
SUTA Rates
2.700
SUTA Extra Information
SUTA New Extra Information
2.70% for first 2 years
SUTA Subject Wage Max
9500
SUI Rates
0.600 - 10.300
SUI Extra Information
Entering
N/A
Exiting
SUTA-The PEO and/or Client must report when the Client is added or dropped. Use form UIA-1772, Discontinuance or Disposition of Business or Assets.\b\bNo law involving FUTA or Wokrers Compensation.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO, if qualified per Status Questionnaire.

Michigan - Business Taxes Registration: PDF Form or On-Line

Michigan - Status Questionnaire for Employee Leasing Companies (ELC)

Agency Web Site: Dept. of Energy, Labor & Economic Growth

Minnesota

SUTA
Client
SUTA Rates
2.230
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
29000
SUI Rates
0.500 - 3.030
SUI Extra Information
Entering
Experience mod of the party buying coverage applies to the premium developed under the policy.
Exiting
Method of calculating mod when the Client exits: If segregated Client data is not available, the Client will be assigned a unity mod of 1.0.

If the policy is cancelled, notice of cancellation must be given to the insured and to the Department of Insurance 30-days before the policy is terminated.
SUI Details
New Business Rate includes 0.10% workforce enhancement fee and 14.0% Special Assessment
Employer/Reporting Unit for SUTA Contributions: Client; PEO can submit UI reports, but must do so using client name & account number.

Minnesota Employer UI Registration

Agency Web Site: Minnesota - Unemployment Insurance Program

Mississippi

SUTA
Client
SUTA Rates
1.500
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
14000
SUI Rates
0.950 - 5.400
SUI Extra Information
Entering
Client experience for policy purposes: experience mod of the party purchasing coverage applies to the premium developed under the policy.
Exiting
Since MDES requires the Client to be registered separately from the PEO, when the Client exits the PEO relationship, there is little impact on the Client's status with MDES. The Client will need to obtain another MDES account number.

Method for calculating mod: if the carrier extracts & reports the Client data from the PEO policy, the NCCI will develop an experience mod utilizing the reported data. If the carrier does not report data, the mod of the PEO will be applied to the Client policy until a mod is established for the Client (up to three years).
SUI Details
Employer/Reporting Unit for SUTA contributions: Client must maintain and report under its own SUTA account. PEO is not recognized as an employer or co-employer of client employees in Mississippi.

Mississippi - Employer UI Registration: PDF Form or On-line

Agency Web Site: Mississippi Dept. of Employment Security

Missouri

SUTA
PEO
SUTA Rates
3.510
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
13000
SUI Rates
0.000 - 7.800
SUI Extra Information
Entering
Experience mod of the party buying the coverage applies to the premium developed under the policy. PEO must maintain data by Client.
Exiting
Methodology for calculation of mod when Client terminates the PEO relationship: if the carrier extracts and reports Client data from the PEO policy, the NCCI will develop an experience mod utilizing the reported data. If the carrier does not report the data, the mod of the PEO will be applied to the Client policy until a mod is established for the Client (up to 3 years).

If the PEO is notified by the carrier that the policy is not renewed or cancelled, the PEO shall notify by certified mail, within 15 days of the receipt of the notice, all the Clients for which there is an employee leasing arrangement covered under the to-be-canceled policy. Notice must be 30-days.

If cancelling a 60 day notice is required.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO

Online Combined Business Registration Form

Rules Regarding Lessor Employing Units (scroll down to 8 CSR 10-4.160 − 4.170)

Lessor Employing Units Forms (scroll down to "Forms for Lessor Employing Units")

Agency Web Site: Missouri Dept. of Labor - Division of Employment Security

Montana

SUTA
PEO
SUTA Rates
1.700 - 4.100
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
29000 - 0
SUI Rates
0.620 - 6.120
SUI Extra Information
Entering
N/A
Exiting
SUTA-Transfer of experience rating record between the PEO and Client is prohibited.

Workers Compensation-Method for calculating mod: the PEO must report, maintain, and furnish to the Carrier Sufficient information to permit calculation of mod.

There is no law involving the termination of FUTA.
SUI Details
New Business Rate includes 0.13% administrative fund tax
Employers Reporting Unit for SUTA Contributions: PEO, if licensed.

Montata - Employer UI Registration Form

Agency Web Site: Montana Unemployment Insurance Division

Nebraska

SUTA
Client
SUTA Rates
2.490
SUTA Extra Information
SUTA New Extra Information
8.66% for construction
SUTA Subject Wage Max
9000 - 0
SUI Rates
0.000 - 6.490
SUI Extra Information
8.66% for construction
Entering
N/A
Exiting
When a PEO arrangement ceases, the carrier will notify NCCI and NCCI will notify the state of Nebraska. No reporting requirements.

There is no law involving SUTA, Workers Compensation or FUTA.
SUI Details
Employers Reporting Unit for SUTA Contributions: Client

Nebraska - Employer UI Registration Form

Agency Web Site: Nebraska Workforce Development

Nevada

SUTA
PEO
SUTA Rates
2.950
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
26400 - 0
SUI Rates
0.250 - 5.400
SUI Extra Information
Entering
None
Exiting
The insurer continues to apply Client modification after the Client departs from the PEO. There are no statutory requirements to report terminations.
SUI Details
Employers Reporting Unit for SUTA Contributions: Registered PEO.

Nevada - Combined Business Registration: PDF Form or On-Line

Agency Web Site: Nevada Employment Security Division

New Hampshire

SUTA
PEO
SUTA Rates
3.700
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
14000 - 0
SUI Rates
1.100 - 8.000
SUI Extra Information
Entering
Incoming Client Experience. Experience modification of party purchasing coverage applies to premium developed under the policy.
Exiting
SUTA-The PEO must notify Employment Security in writing within 20 days of termination (or signing) of a new service contract, providing Client's name, physical address, job sites (if more than one), industry, and primary product or service.

Employment Security

There is no law involving the termination of FUTA.

Upon exiting the PEO relationship, the Client will receive its claims data to be used in calculating the Client's premium.

Cancellation of Coverage. The carrier must provide a Certificate of Insurance to the licensing authority with a 30-day termination notice provision. The carrier must provide 30-day's notice prior to cancellation. The agency will then inform all Clients and may fine the PEO for failure to provide Workers Compensation coverage.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO, if licensed.

New Hampshire - Employer UI Registration Form

Agency Web Site: New Hampshire Department of Employment Security

New Jersey

SUTA
PEO
SUTA Rates
3.100
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
30300 - 0
SUI Rates
0.600 - 6.400
SUI Extra Information
Entering
N/A
Exiting
SUTA-The SUI office must be informed within 10 days of termination of the PEO arrangement.

Exiting Work Comp. Insurer continues to apply Client modification.

SUTA Withholding. This should be relatively easy. As long as the termination date is clear, when payment of payroll halts, SUTA withholding will halt, too.

There is no law involving the termination of FUTA.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO

New Jersey UI Registration - Registration Form

New Jersey UI Registration - Registration Information & Instructions

Agency Web Site: New Jersey Dept. of Labor & Workforce Development

New Mexico

SUTA
PEO
SUTA Rates
2.000
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
22400 - 0
SUI Rates
0.050 - 5.400
SUI Extra Information
Entering
For policy purposes, an incoming Client's experience is treated thus: the PEO modifier must be revised to incorporate the incoming Client's mod. Insurers will file proof of coverage with NCCI upon commencing the PEO arrangement.
Exiting
A Client may not recover its experience, but a partial transfer of experience can be done with the approval of both parties.

Methodology for calculating the mod when the Client terminates the PEO relationship: the mod is developed from the date and applied to a new policy.

Every covered employer must direct the carrier to issue a certificate of coverage to the director of workers compensation administration. If the policy is cancelled, the carrier must notify the director and NCCI within 10 days of such cancellation.

When any employee leasing arrangement terminates, all prior experience of the Client's own direct workers and its previously leased workers shall be used in rating the client. Every rating organization and insurer shall make a reasonable effort, including a special audit if necessary, to obtain and verify the information necessary to calculate a rating based upon experience, where premium is sufficient to make such rating applicable.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO

New Mexico - Employer UI Registration: PDF Form or On-Line

Agency Web Site: New Mexico Department of Workforce Solutions

New York

SUTA
PEO
SUTA Rates
4.100
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
8500 - 0
SUI Rates
1.500 - 9.900
SUI Extra Information
Entering
N/A
Exiting
There is no law involving the termination of SUTA, FUTA or Workers Compensation.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO (if licensed)

Requirements for Online Registration

Registration for Unemployment Insurance, Withholding & Wage Reporting: On-line Form or Mail-in Form

Agency Web Site: NYS Dept. of Labor - Unemployment Insurance Division

North Carolina

SUTA
PEO
SUTA Rates
1.200
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
20400 - 0
SUI Rates
0.000 - 6.840
SUI Extra Information
Entering
Experience mod of party purchasing coverage applies to the premium developed under the policy.
Exiting
Method for calculation of mod when Client terminates: if carrier extracts and reports client data from the PEO policy, the NCCI will develop an experience mod utilizing the reported data; if the carrier does not report data, the mod of the PEO will be applied to the Client policy until a mod is established for the Client (up to three years).

There is no law involving the termination of SUTA, FUTA, or Workers Compensation.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO, if licensed.

N.C. Employer Status Report (SUTA Registration Form): PDF Form or https://www.ncesc.com/business/web604/web604main.asp?init=true|On-line Form

Agency Web Site: N.C. Employment Security Commission

North Dakota

SUTA
Client
SUTA Rates
1.370
SUTA Extra Information
Client unless PEO fills out a request form.
SUTA New Extra Information
SUTA Subject Wage Max
27900 - 0
SUI Rates
0.200 - 10.000
SUI Extra Information
Entering
N/A
Exiting
There is no law involving the termination of FUTA or Workers Compensation.

SUTA-requires the PEO notify Job Service North Dakota within 15 days of the termination of a client company.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO, under certain circumstances; however, regardless of who's UI rate is used, reporting must be done on a client by client basis.

North Dakota - Employer UI Registration Form

Agency Web Site: Job Service North Dakota

Ohio

SUTA
Client
SUTA Rates
2.700
SUTA Extra Information
Employer of Record-Client
SUTA New Extra Information
SUTA Subject Wage Max
9000 - 0
SUI Rates
0.700 - 11.400
SUI Extra Information
Entering
Confidentiality of Client Lists. Ohio requires that the PEO report the names of its Clients, and this list is a public record and can be obtained by another PEO unless the submitting PEO states in a letter that the Client list is a trade secret. This should be done in order to protect the confidentiality of the list.

Within 30 days of forming the PEO arrangement, the PEO must notify the Bureau of the Client name, BWC risk number, and federal tax identification number.

Succeeding Employer. When a PEO arrangement is formed, the PEO becomes the succeeding employer for workers compensation purposes and receives the basic / manual rate.
Exiting
The PEO must report to BWC all Clients that drop from the PEO's client base.

For all drops and additions to the PEOs roster of Clients, the PEO must submit Form UA-3 to BWC Risk Technical Services by facsimile or mail.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO or Client/Co-employer, depending on "Employer of Record" determination.

Ohio - Employer UI Registration Form

Agency Web Site: Dept. of Job & Family Services - Office of Unemployment Comp.

Oklahoma

SUTA
PEO
SUTA Rates
1.000
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
19100 - 0
SUI Rates
0.300 - 9.200
SUI Extra Information
Entering
N/A
Exiting
There is no law involving the termination of SUTA,FUTA or Workers Compensation.

Calculation of Mod when Client Terminates the PEO Relationship: if segregated Client data is not available, the Client will be assigned a unity mod of 1.0.
SUI Details
Employer / Reporting Unit for SUTA contributions : PEO

Lessor Employing Unit - Defines PEO for unemployment purposes and provides bonding requirements for relieving client/co-employer of joint & several liability for SUTA contributions.

Agency Web Site: Oklahoma Employment Security Commission

Oregon

SUTA
PEO
SUTA Rates
3.300
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
33000 - 0
SUI Rates
2.200 - 5.400
SUI Extra Information
Entering
N/A
Exiting
SUTA-Notice required

Method for calculating mod when Client leaves: mod must be developed based on experience of Client.

There is no law involving the termination of FUTA.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO, if licensed.

Oregon - Combined Employer's Registration Form

Agency Web Site: Oregon Employment Department

Pennsylvania

SUTA
Both
SUTA Rates
3.700
SUTA Extra Information
PEO has a separate reporting requirement
SUTA New Extra Information
SUTA Subject Wage Max
8000 - 0
SUI Rates
2.677 - 13.998
SUI Extra Information
Entering
N/A
Exiting
Rates are set by the Compensation Rating Bureau (PCRB). The PEO will have a modifier based on the blended experience of all the clients the year before.

There is no law involving the termination of SUTA, FUTA, or Workers Compensation.
SUI Details
Employer/Reporting Unit for SUTA contributions: Client/Co-employer.

PA-100 Enterprise Registration Form (Online combined registration)

Agency Web Site: Dept. of Labor & Industry - Unemployment Compensation

Rhode Island

SUTA
Client
SUTA Rates
2.640
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
20200 - 21700
SUI Rates
1.690 - 9.790
SUI Extra Information
Entering
N/A
Exiting
There is no Law involving the termination of FUTA or Workers Compensation.
SUI Details
Employers Reporting Unit for SUTA Contributions: Client account number and rate must be used for reporting purposes.

Rhode Island - Business Application and Registration: PDF Form or On-Line

Agency Web Site: Rhode Island - Dept. of Labor & Training

South Carolina

SUTA
Client
SUTA Rates
2.210
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
12000
SUI Rates
0.098 - 8.686
SUI Extra Information
Entering
Treatment of incoming Client experience for policy purposes: experience mod of party buying coverage applies to the premium developed under the policy.
Exiting
The workers compensation carrier cannot plead as a defense to an employee's claim for benefits any defects in the performance of the service contract between the PEO and the Client.

Calculating mod when Client leaves: If the carrier extracts and reports Client data from PEO policy, the NCCI will develop an experience mod utilizing the reported data. If carrier does not report data, the mod of the PEO will be applied to the Client policy until a mod is established for the Client (up to 3 years).
SUI Details
Employer/Reporting Unit for SUTA contributions: Taxes reported by client account, but paid by licensed PEO.

S.C. Employer Status Report (SUTA Registration Form)

S.C. Unemployment Insurance - Forms & Information

Agency Web Site: S.C. Employment Security Commission

South Dakota

SUTA
Client
SUTA Rates
1.750
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
12000
SUI Rates
0.000 - 10.030
SUI Extra Information
Entering
Experience mod of the party purchasing coverage applies to the premium developed under the policy.
Exiting
Calculating mod when Client leaves: If the carrier extracts and reports Client data from the PEO policy, the NCCI will develop an experience mod utilizing the reported data. If the carrier does not report data, the mod of the PEO will be applied to the Client policy until a mod is established for the Client (up to 3 years).

SUTA-If the contractual relationship between the professional employer organization and the client company is terminated, then the co-employees employment with the professional employer organization is also terminated.

There is no law involving the termination of FUTA.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO, if it is considered the employer of record; otherwise, the client account number and experience rate must be used.

South Dakota - Employer UI Registration: PDF Form or On-Line

Agency Web Site: South Dakota Dept. of Labor - Unemployment Insurance

Tennessee

SUTA
PEO
SUTA Rates
2.700
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
9000
SUI Rates
0.500 - 10.000
SUI Extra Information
Entering
Incoming Client experience treatment for policy purposes: experience mod of the party purchasing coverage applies to premium developed under the policy.
Exiting
SUTA-PEO must apply for and report SUI taxes using separate account numbers for each Client. The contribution rate will be determined on an aggregate basis taking into account the contributions, benefit charges and payroll of the PEO and each Client during the time the Client was a Client of the PEO. Any PEO that does not have 36 months of history will be assigned the new employer rate. The account number for each client is obtained by filing an Application for Client Number.

Method for calculating the mod when the Client terminates the PEO relationship: if the carrier extracts and reports the Client data from the PEO policy, the NCCI will develop an experience mod using the reported data, but if the Carrier does not report the data, the mod of the PEO will be applied to the Client policy until a mod is established for the Client (up to three years).

There is no law involving the termination of FUTA.
SUI Details

Texas

SUTA
PEO
SUTA Rates
2.700
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
9000
SUI Rates
0.610 - 7.580
SUI Extra Information
Entering
Experience mod of the party purchasing coverage applies to the premium developed under the policy.
Exiting
Calculating mod when Client leaves: If the carrier extracts and reports Client data from the PEO policy, the NCCI will develop an experience mod utilizing the reported data. If the carrier does not report data, the mod of the PEO will be applied to the Client policy until a mod is established for the Client (up to 3 years).

SUTA-If the contractual relationship between the professional employer organization and the client company is terminated, then the co-employees employment with the professional employer organization is also terminated.

There is no law involving the termination of FUTA.
SUI Details

Utah

SUTA
PEO
SUTA Rates
0.500 - 9.500
SUTA Extra Information
SUTA New Extra Information
Industry Average
SUTA Subject Wage Max
29500
SUI Rates
0.500 - 9.500
SUI Extra Information
Entering
Client modifiers must be applied to develop the premium under the policy.
Exiting
Termination. Method for calculating mod when Client leaves the PEO relationship: the mod must be developed based on experience of the Client. At the termination of the professional employer agreement, if requested by the client, the insurer shall provide the client records regarding the loss experience related to workers' compensation insurance provided to a covered employee pursuant to the professional employer agreement; and the insurer shall notify a client if the workers' compensation coverage for the client is terminated.

There is no law involving the termination of SUTA, FUTA or Workers Compensation.
SUI Details
Employers Reporting Unit for SUTA Contributions: Licensed PEO.

Utah - Employer UI Registration: PDF Form or On-Line

Agency Web Site: Department of Workforce Services

Vermont

SUTA
Client
SUTA Rates
1.000
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
16000
SUI Rates
1.300 - 8.400
SUI Extra Information
Entering
N/A
Exiting
The PEO must notify the SUI commission within 10 days after a service contract is terminated of the date of termination.

The workers compensation carrier must notify the Department and the Client 30 days prior to the date coverage is cancelled or it lapses. The PEO must notify the Department of the date when the PEO and Client arrangement is terminated. The carrier must notify the state and the Client of any lapsed coverage or request by the PEO to terminate coverage or of any other reason for termination.

There is no law involving the termination of FUTA.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO, using separate client account numbers and experience rating. See: Employee Leasing Statute - Dept. of Labor

Vermont - Employer UI Registration: PDF Form or On-Line

Agency Web Site: Vermont Department of Labor

Virginia

SUTA
Client
SUTA Rates
3.230
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
8000
SUI Rates
0.680 - 6.780
SUI Extra Information
Entering
N/A
Exiting
SUTA-If the relationship runs longer than 4 quarters, and co-employees are reported under the PEO, then the Clients history is lost and upon leaving the PEO, must start over as new employer.
SUI Details
Employer/Reporting Unit for SUTA contributions: PEO, if deemed to be the employer.

Virginia - UI Registration: PDF Form or On-Line

Agency Web Site: Virginia Employment Commission

Washington

SUTA
PEO
SUTA Rates
0.170 - 7.850
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
38200
SUI Rates
0.170 - 7.850
SUI Extra Information
Entering
N/A
Exiting
Notice of entry or exit must be given to the Department.

There is no law involving the termination of SUTA or FUTA.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO

Washington State - Master Business Application: PDF Form or On-Line

Washington State - PEO Forms & Information

Agency Web Site: Washington State Employment Security Department

West Virginia

SUTA
PEO
SUTA Rates
2.700
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
12000
SUI Rates
1.500 - 8.500
SUI Extra Information
Entering
To Add a Client, the PEO must notify the Division of the Client's name, address, and FEIN or state Workers Compensation Policy number.
Exiting
There is no law involving the termination of SUTA, FUTA ot Workers Compensation.
SUI Details
Employers Reporting Unit for SUTA Contributions: PEO

West Virginia - Combined Business Registration: PDF Form or On-Line

Agency Web Site: West Virginia Unemployment Department

Wisconsin

SUTA
PEO
SUTA Rates
3.600
SUTA Extra Information
SUTA New Extra Information
SUTA Subject Wage Max
12000
SUI Rates
0.270 - 9.800
SUI Extra Information
Payrolls $500,000+ .70%-9.80%
Entering
N/A
Exiting
SUTA-When the service contract terminates, both the PEO and the Client must notify the Department of Workforce Development within 10 working days of the termination. Since the Client is reported under its own number and rate, there will be little if any change in SUTA circumstances caused by the termination.

Workers Compensation- The PEO may cancel the WC policy during the policy period if both the PEO and the client agree to the cancellation, the cancellation is confirmed by the PEO promptly providing written confirmation of the cancellation to the client or by the client agreeing.

There is no law involving the termination of FUTA.
SUI Details
New Business Rate: 3.25% or 3.40% (payrolls $500,000 or more)
Employers Reporting Unit for SUTA Contributions: PEO, if certain criteria are met.
See: Wisconsin - UI / PEO Definition

Wisconsin - Business UI Registration: PDF Form or On-Line

Agency Web Site: Wisconsin Dept. of Workplace Development - Unemployment Insurance

Wyoming

SUTA
PEO
SUTA Rates
0.650 - 9.990
SUTA Extra Information
SUTA New Extra Information
Industry Average
SUTA Subject Wage Max
23000
SUI Rates
0.650 - 10.000
SUI Extra Information
Entering
N/A
Exiting
Since the Wyoming workers compensation program is monopolistic, notice should be provided to the state.