If your company has decided not to engage a Professional Employer Organization - PEO then your company will take responsibility for making your own payments for your state's unemployment insurance - also known as SUTA or SUI. Calculating the amounts and remitting the payments is your responsibility. SUTA is almost always a cost to the employer and is not charged or withheld from employee paychecks. Each state has established it's own rules and rate ranges. The rate you will be charged based on the experience your company has with former employees who have made unemployment claims to the state. More claims means your company will be charged a higher rate. New business (without any claims history) will be charged the new business rate for your state. See the link for the 2010 SUTA rate ranges for your state . Many companies have outsourced payroll, tax remittance and HR related tasks by hiring a Professional Employer Organization. Select a state below for links to the your states tax authorities. This link list was updated in July 2014.