SUI
The State Unemployment Tax Act, known as SUTA, is a payroll tax employers are required to pay on behalf of their employees to their state unemployment fund. Some states require that both the employer and employee pay SUTA taxes. These contributions provide monetary support to displaced workers.
While it is generally known as the State Unemployment Tax Act, some states have different names for it such as State Unemployment Insurance (SUI) or Reemployment Tax.
Paying SUI on time helps businesses qualify for a FUTA tax credit, lowering federal unemployment taxes.
State | New Employer Rate | Experienced Employer Rate Range |
Alabama | 2.70% | 0.20% – 6.80% |
Alaska | 1.00% | 1.50% – 5.90% |
Arizona | 2.00% | 0.04% – 9.72% |
Arkansas | 2.00% | 0.10% – 5.00% |
California | 3.40% | 1.50% – 6.20% |
Colorado | 3.05% | 0.64% – 8.68% |
Connecticut | 2.20% | 0.10% – 10.00% |
Delaware | 1.00% | 0.30% – 5.40% |
District of Columbia | 2.70% | 2.10% – 7.60% |
Florida | 2.70% | 0.10% – 5.40% |
Georgia | 2.70% | 0.04% – 8.10% |
Hawaii | 4.00% | 0.21% – 5.80% |
Idaho | 1.00% | 0.28% – 5.40% |
Illinois | 3.53% | 0.75% – 7.85% |
Indiana | 2.50% | 0.50% – 7.40% |
Iowa | 1.00% | 0.00% – 7.00% |
Kansas | 1.75% | 0.00% – 6.65% |
Kentucky | 2.70% | 0.30% – 9.00% |
Louisiana | Varies | 0.09% – 6.20% |
Maine | 1.97% | 0.28% – 6.03% |
Maryland | 2.30% | 0.30% – 7.50% |
Massachusetts | 1.45% | 1.08% – 15.66% |
Michigan | 2.70% | 0.06% – 10.30% |
Minnesota | Varies | 0.20% – 9.10% |
Mississippi | 1.00% | N/A |