SUI Tax Rates

What is the SUI Tax Rate? 

SUI tax rates are part of the payroll taxes you are responsible for paying as a small business owner. SUI, which stands for State Unemployment Insurance, is an employer-funded tax that offers short-term benefits to employees who lost their jobs through a layoff or a firing that is not misconduct related. As with many things payroll and taxes, SUI tax rates vary by state, and we have the most current rate ranges below. In addition to varying by state, SUI tax rates can also be impacted by factors like how many people have applied for unemployment benefits after leaving your business. Below you’ll find more information on what SUI is, and the rates for your state. 

Calculating SUI Taxes 

If you follow a DIY payroll method, you’ll need to understand how to calculate SUI taxes. Similar to FUTA taxes, there is a wage base you are required to follow when paying SUI taxes. For example, if your state mandates a wage base of $11,000, it means you are responsible for paying SUI taxes up to that $11,000; any wages an employee earns after that is exempt from SUI taxes. Also similar to FUTA, most states have SUI taxes as an employer only tax, meaning employees are not required to pay these taxes. 

What Impacts SUI Tax Rates? 

The more employees you have filing for unemployment, the higher your SUI tax rate can be. Unless an employee is let go because of misconduct, it’s fairly easy for them to receive unemployment benefits if they were let go due to poor performance or the inability to perform on the job. As a small business owner, you already know that documentation is important for many reasons, and the same applies to protecting your SUI rate. If you fire an employee for misconduct, and they try to receive unemployment benefits, you’ll need to be prepared to show why they were terminated. First, it’s good practice to have an employee handbook. Even if you only employ a handful of employees, an employee handbook will provide helpful information and let your employees know what you expect in the workplace. Next, if you are struggling with an employee’s performance, keep track of it, give them notice and document the conversations. All of this can help your case if you need it later. After letting an employee go, make sure that you are on top of any unemployment communications that turn up in your path. Failing to recognize these communications can automatically award your former employee unemployment benefits. 

Do You Need Help With SUI? 

If calculating payroll taxes on your own is too overwhelming, an accountant or online payroll provider can help you remain compliant. If you want to proceed with a DIY approach, below you’ll find the information you need to know for your state. 

State Unemployment Insurance (SUI) Tax Rates 

• Alabama 

SUI Tax Rate: 0.14% - 5.4% 

• Alaska 

SUI Tax Rate: 1.00% - 5.4% 

• Arizona 

SUI Tax Rate: 0.07% - 18.78% 

• Arkansas 

SUI Tax Rate: 0.3% - 14.2% 

• California 

SUI Tax Rate: 1.5% - 6.2%   

• Colorado 

SUI Tax Rate: 0.75% - 10.39% 

• Connecticut 

SUI Tax Rate: 1.7% - 6.6% 

• Delaware 

SUI Tax Rate: 0.3% - 5.6% 

• District of Columbia 

SUI Tax Rate: 1.6% - 7.0% 

• Florida 

SUI Tax Rate: 0.1% - 5.4% 

• Georgia 

SUI Tax Rate: 0.06% - 8.10% 

• Hawaii 

SUI Tax Rate: 1.20% - 6.20% 

• Idaho 

SUI Tax Rate: 0.207% - 5.4% 

• Illinois 

SUI Tax Rate: 0.850% - 8.650% 

• Indiana 

SUI Tax Rate: 0.5% - 7.4% (up to 9.4% for successor employers) 

• Iowa 

SUI Tax Rate: 0.0% - 7.5% 

• Kansas 

SUI Tax Rate:  0.17% - 6.40% 

• Kentucky 

SUI Tax Rate: 0.225% - 8.925% (0.3% - 0.9% with SCUF) 

• Louisiana 

SUI Tax Rate: 0.09% - 6.2% 

• Maine 

SUI Tax Rate:  0.00% - 5.47% 

• Maryland 

SUI Tax Rate: 1.0% - 10.5% 

• Massachusetts 

SUI Tax Rate: .56% - 8.62% 

• Michigan 

SUI Tax Rate: .06% - 10.3% 

• Minnesota 

SUI Tax Rate: 0.1% - 9.1% 

• Mississippi 

SUI Tax Rate: 0.2% - 5.60% (Q1 2023 rates still TBD) 

• Missouri 

SUI Tax Rate: 0.0% - 10.5% 

• Montana 

SUI Tax Rates: 0.0% - 6.12% 

• Nebraska 

SUI Tax Rate: 0.0% - 5.4% 

• Nevada 

SUI Rate Tax: 0.25% - 5.4% 

• New Hampshire 

SUI Tax Rate: 0.1% - 8.5% 

• New Jersey 

SUI Tax Rate:  0.6% - 6.4% 

• New Mexico 

SUI Tax Rate: 0.33% - 5.4% 

• New York 

SUI Tax Rate: 2.1% - 9.9% 

• North Carolina 

SUI Tax Rate: 0.06% - 5.76% 

• North Dakota 

SUI Tax Rate:0.08% - 9.97% 

• Ohio 

SUI Tax Rate: 0.3% - 9.8% (there is a delinquency rate of 12.9%) 

• Oklahoma 

SUI Tax Rate: 0.3% - 9.2% 

• Oregon 

SUI Tax Rate: 0.9% - 5.4% 

• Pennsylvania 

SUI Tax Rate: 1.419% - 14.4684% 

• Rhode Island 

SUI Tax Rate: 0.89% - 9.49% 

• South Carolina 

SUI Tax Rate: 0.06% - 5.46% 

• South Dakota 

SUI Tax Rate: 0.0% - 10.0% 

• Tennessee 

SUI Tax Rate: 0.01% - 10.0% 

• Texas 

SUI Tax Rate: 0.23% - 6.23% 

• Utah 

SUI Tax Rate: 0.3% - 7.3% 

• Vermont 

SUI Tax Rate: 0.4% - 8.4% 

• Virginia 

SUI Tax Rate:  0.13% - 6.23% 

• Washington 

SUI Tax Rate: 0.0% - 8.15% 

• West Virginia 

SUI Tax Rate: 1.5% - 8.5% 

• Wisconsin 

SUI Tax Rate: 0.0% - 12.0% 

• Wyoming 

SUI Tax Rate: 0.0% - 8.64% 

We also provide more information about your state's payroll. 

*Rates vary by industry. 
**Rate range includes Negative and Positive Fund Employers. 
***Rates include surcharges. 
****Special rules apply to minimum wage standards for this state. Please refer to state laws. 

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.