In every state in the USA employers are required to pay state unemployment taxes, commonly referred to as SUTA. SUTA tax rates and caps are usually different in each state where you have employees. Costs are charged to employers and NOT to employees. Tax amounts are calculated for each employee based on the actual wages paid to the employee and the unemployment experience rate of the company. Taxes due for each employee are usually capped at a max wage amount called the cutoff amount. Each state has different SUTA cutoff thresholds. In addition, each state has differing minimum and maximum rates. For new business (businesses without any experience rate) a default rate is established and it also varies by state. Taxes must be reported and paid on a 940 or 941 form (quarterly) and many states now require the employee level wage and tax reports to be submitted on magnetic media (like diskettes or CDs). Get an indepth analysis of how Unemployment Insurance UI and State Unemployment Taxes / SUTA are calculated.
In a PEO and/or co-employment arrangement, SUTA may be calculated and paid by the PEO since they are often the employers of record with the state. This alleviates business owners and managers from the tedious and complex task of calculating and reporting SUTA. Companies with employees in multiple states find this service extremely valuable. In addition, in some states the employees may be paid under the experience rate of the PEO. Circumstances vary by state and PEO - HR Outsourcing vendor. In some HR Outsourcing situations the PEO or HR Outsourcing vendor will handle the calculations and reporting but your company will maintain your own experience rating. State Unemployment Laws vary by state and you should investigate how SUTA is handled and reported with any outsourcing vendor you are considering.
|
State |
State |
Minimum Rate |
Maximum Rate |
No SUTA Experience |
Wages Subject to Tax |
|
|
AK |
1.00% |
5.40% |
2.10% |
$34100 |
|
|
|
2.15% |
8.03% |
2.90% |
$8000 |
|
|
AR |
0.10% |
10.0% |
2.90% |
$12000 |
|
|
AZ |
0.02% |
5.90% |
2.00% |
$7000 |
|
|
CA |
0.10% |
6.20% |
3.40% |
$7000 |
|
|
CO |
0.00% |
5.40% |
1.70% |
$10000 |
|
|
CT |
0.50% |
6.80% |
3.00% |
$15000 |
|
DC |
DC |
0.10% |
6.60% |
2.70% |
$9000 |
|
Delaware |
DE |
1.00% |
8.00% |
2.50% |
$10500 |
|
Florida |
FL |
0.10% |
5.40% |
2.70% |
$8500 |
|
Georgia |
GA |
0.025% |
5.40% |
2.62% |
$8500 |
|
Hawaii |
HI |
0.00% |
5.40% |
4.00% |
$38800 |
|
Iowa |
IA |
0.00% |
8.00% |
1.00%- Standard 8.00%- For Construction |
$24500 |
|
Idaho |
ID |
0.96% |
6.80% |
3.36% |
$33300 |
|
Illinois |
IL |
0.20% |
7.25% |
3.35% |
$12520 |
|
Indiana |
IN |
0.10% |
5.60% |
2.70% |
$9500 |
|
Kansas |
KS |
0.00% |
7.40% |
3.52%-5.16% Dependent on the type of business (it is highest for construction) |
$8000 |
|
Kentucky |
KY |
0.30% |
10.00% |
2.70% |
$8000 |
|
Louisiana |
LA |
0.09% |
6.20% |
Dependent on type of business |
$7700 |
|
Massachusetts |
MA |
0.80% |
12.27% |
2.83% |
$14000 |
|
Maryland |
MD |
0.30% |
7.50% |
2.40%- Standard 4.20%- For construction |
$8500 |
|
Maine |
ME |
0.01% |
5.40% |
1.80% |
$12000 |
|
Michigan |
MI |
0.06% |
10.30% |
2.70%- Standard 6.80-8.10%- For construction |
$9000 |
|
Minnesota |
MN |
0.10% |
10.836% |
2.8674%- Standard 8.00%- For construction |
$27000 |
|
Missouri |
MO |
0.00% |
9.75% |
2.70%- Standard 3.832%- For construction |
$13000 |
|
Mississippi |
MS |
0.70% |
5.4% |
2.70% |
$7000 |
|
Montana |
MT |
0.00% |
6.12% |
Varies dependent on type of business |
$26000 |
|
North Carolina |
NC |
0.00% |
6.84% |
1.20% |
$19700 |
|
North Dakota |
ND |
0.20% |
10.00% |
1.60%- Standard 8.09%- For construction |
$24700 |
|
Nebraska |
NE |
0.00% |
8.66% |
Varies dependent on business type, highest for construction |
$9000 |
|
|
NH |
0.10% |
6.50% |
2.70% |
$10000 |
|
|
NJ |
0.30% |
5.40% |
2.6825% Plus an employee SUTA contribution of .43%, plus a workforce charge of .12% |
$29700 |
|
|
NM |
0.30% |
5.40% |
2.00% |
$20800 |
|
|
NV |
0.25% |
5.40% |
2.95% |
$27000 |
|
|
NY |
0.70% |
8.70% |
4.10% |
$8500 |
|
|
OH |
0.30% |
9.20% |
2.70%- Standard 5.00%- For construction |
$9000 |
|
|
OK |
0.10% |
5.50% |
1.20% |
$14900 |
|
|
OR |
1.80% |
5.40% |
2.40% |
$32100 |
|
|
PA |
0.30% |
13.5576% |
3.7030% Plus an employee SUTA contribution that varies between 0% and .09% of wages, dependent on the current fund balance |
$8000 |
|
|
PR |
1.00% |
5.40% |
2.90% |
$7000 |
|
|
RI |
0.60% |
9.79% |
2.36% Plus an additional .21% job development tax |
$19000 |
|
|
SC |
0.54% |
6.00% |
3.40% |
$7000 |
|
|
SD |
0.00% |
8.50% |
1.20% |
$10000 |
|
|
TN |
0.00% |
10.00% |
2.70%- Standard 6.10%- For construction |
$9000 |
|
|
TX |
0.0% |
6.26% |
2.70% |
$9000 |
|
|
UT |
0.20% |
9.20% |
9.40% |
$28300 |
|
|
VA |
0.00% |
6.28% |
2.50% |
$8000 |
|
|
VI |
0.00% |
6.0% |
1.00 |
$22200 |
|
|
VT |
0.40% |
7.70% |
1.00% |
$10000 |
|
|
WA |
0.00% |
5.40% |
Varies |
$36800 |
|
|
WI |
0.00% |
8.50% |
3.05% For employers with payroll under $500,000 and 3.25% for those over $500,000 |
$12000 |
|
|
WV |
1.50% |
7.50% |
2.70%- Standard 7.50%- For construction |
$12000 |
|
|
WY |
0.30% |
9.10% |
2.70%- Standard 2.58%- For construction |
$22800 |
State Unemployment Benefit Rates
View this link if you are interested in State Unemployment Benefit information. Infomation on this page is meant to be a guide only. For the most recent rates in your state consult your state authorities or visit the US Department Of Labor for more information.
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