The State Unemployment Insurance (SUI) tax is a tax that employers pay to finance unemployment benefits for eligible workers who experience job loss. Each state in the United States operates its own SUI program, and employers must pay SUI taxes based on their employees' wages. The collected funds from SUI taxes are utilized to provide temporary financial aid to individuals who meet specific eligibility criteria for unemployment benefits. Tax rates and regulations vary from one state to another.
Unemployment deductions
Niural deducts the required amount of State Unemployment Insurance (SUI) based on the total gross earnings and SUI rate you specified for the state. This deduction is reported in your quarterly 941 tax filings or 944 filing if you file annually.
Payments for SUI are made when Niural files the relevant form for your company, either the quarterly Form 941 or the annual Form 944. You can find this information in the Agency payments report.
If you need information on how to register for SUI in your state, you can search for the state name in Niural's Help Center.
How do I enter the new employer State Unemployment Insurance (SUI) rate in Niural?
Once your company has registered with the required state tax agency, you will receive an agency-assigned SUI rate.
Until you receive your company-specific rate, use the "new employer" rate for your state in Niural.
To do this, go to Company and select Tax Setup from your Niural admin account.
Once issued, your company-assigned rate must be obtained directly from the state agency. It can usually be found in your state's online account or on the documentation sent to the company from the state. If you're uncertain what your tax rate is and can't sign in to your state account, contact the applicable state agency.
If you need help determining if your company is liable for the tax(es), contact the applicable state agency.
Add, update, or change your SUI rate and effective date.
State agencies will send notices containing your assigned state unemployment insurance (SUI) tax rates, which you'll receive when registering your company as an employer with the state's unemployment agency.
In some states, this agency may be the Department of Labor or Workforce.
Additionally, every new year, you will receive a new tax rate notice that specifies your rate for the upcoming year. These notices are typically mailed out between November of the previous year and March of the effective year, depending on the state's practices.
Understanding State Unemployment (SUI) Tax Remittance for Employees Working in Multiple States
For employees who work in multiple states, state unemployment (SUI) tax is generally remitted to the state where an employee works.
The U.S. Department of Labor has established a set of rules to assist employers in determining the appropriate state for remitting SUI tax. These rules consider factors such as the employee's localization of services, base of operations, place of direction and control, residence, and potential reciprocal agreements between states. For further details, refer to the Localization of Work Provisions document available in the U.S. Department of Labor's website.
General new employer SUI rates, tax rate ranges, and wage bases by state
State |
Taxable wage bases |
New employer tax rates(SUI unless otherwise specified) |
Tax rate range (min-max) |
Entering rates in Niural |
| Alabama | $8,000 |
2.7% (SUI) 0.06% (ESA) |
0.14%-6.24% | Enter the Tax Rate listed in box 6 of your Tax Rate Notice. Do not include the Employment Security Assessment (ESA). |
| Alaska | $49,700 | 1.5 - 1.66% | 1.51-5.9% | Enter the Total Contribution Rate (Employer + Employee) listed on your Contribution Rate Notice. |
| Arizona | $8,000 | 2% | 0.5-18.78% | Enter the UI Tax Rate found in the upper-right hand corner of your Determination of Unemployment Tax Rate. |
| Arkansas | $7,000 | Jan 1–June 30: 2.025% Jul 1–Dec 31: 2% |
Jan 1–June 30: 0.225–10.124% Jul 1–Dec 31: 0.10.1% |
Enter the Contribution Rate listed in the upper right-hand corner of your Rate Statement. |
| California |
$7,000 No limit (SDI) |
3.4% (SUI) |
1.5-6.2% (SUI) |
Enter the "UI contribution rate" listed on your "UI Rate and Reserve Account" letter. ETT is entered separately. |
| Colorado | $23,800 |
Base: 1.53% for general employers Surcharge: 1.35% for general, construction, and trade companies. Support: 0.17% for general employers, construction, and trade companies. |
1.5–6.2% | |
| Connecticut | $25,000 | 2.5% | 1.1-7.8% | |
| Delaware | $10,500 | 1.2% | 0.3-6.5% | Enter the 2024 rate listed on your Notice of Unemployment Insurance Assessment Rate. |
| District of Columbia (Washington D.C.) | $9,000 | 2.7% | 1.9-7.4% |
Enter the tax rate listed in Box 2 of the Contribution Rate Notice. Do not include the Admin Assessment Tax in the SUI rate. |
| Florida | $7,000 | 2.7% | 0.1-5.4% | Enter the tax rate listed under box 7 of your Reemployment Tax Rate Notice. |
| Georgia | $9,500 | 2.7% | 0.04-8.1% |
Enter the total tax rate from your Georgia tax rate notice. You do not need to enter your GAAT rate for 2024—that rate no longer exists. |
| Hawaii | $59,100 | 3% | 0.2-5.8% |
Enter the "Contribution Rate" listed on your Contribution Rate Notice.
|
| Idaho | $53,500 | UI contribution rate: 0.98480% Admin rate: 0.20927% Workforce rate: .03693% |
UI contribution rate: 0.28160–5.4% Admin rate: 0–0.55811% Workforce rate: 0–0.09849% |
Do not include the Workforce rate in the "SUI" rate entered in Niural. The Workforce Development and Admin Rate are entered separately in Niural. |
| Illinois | $13,590 | 3.95% | 0.85-9% |
Enter the total “Contribution Rate” listed on your Rate Determination. The unemployment rate and Fund Building Rate should be added as one total rate in Niural. |
| Indiana | $9,500 | 2.5% | 0.5-9.4% | Enter the total premium for 2024 listed on your Official MERIT RATE Notice. |
| Iowa | $38,200 |
General: 1% Construction companies: 7% |
0-7% | Enter the contribution (tax) rate listed on your Notice of Tax Rate. |
| Kansas | $14,000 |
General: 2.7% Construction companies: 6% |
0.16–6% | |
| Kentucky | $11,400 | 2.625% | 0.225–8.925% |
Enter the "Adjusted UI Rate" listed on your Notice of Contribution Rate. The SCUF rate is automatically added by Niural. |
| Louisiana | $7,700 | 0.09–6.20% | 0.09–6.20% | Enter the total rate 2024 listed in box 14 on your Louisiana U.I. Contribution Rate for Calendar Year 2024. |
| Maine | $12,000 | 2.04% | 0–5.75% | Do not include the Competitive Skills Scholarship Fund (CSSF) or Unemployment Program Administrative Fund (UPAF) rates in Niural–these are already accounted for. |
| Maryland | $8,500 |
2.6% |
0.3–7.5% | |
| Massachusetts | $15,000 |
SUI rate: 1.87% (non construction) |
0.73–11.3% |
Enter your EMAC rate and COVID rate* separately in Niural. *The COVID rate is 0.293% to 4.469%, which is 40.15% of an employer’s corresponding SUI rate. |
| Michigan | $9,500 | Non-construction: 2.7% Construction: 5% |
0.06-13.3% | |
| Minnesota | $42,000 | 1–8.9% | 0.10–8.9% | Do not include the Workforce Assessment Rate, Federal Loan Interest Assessment, or the Additional Assessment when entering your rate in Niural—these are already accounted for. |
| Mississippi | $14,000 | First year: 1% Second year: 1.1% Third year: 1.2% |
0-5.4% | Do not include the Workforce Investment and Training contribution rate when entering the SUI rate in Niural. |
| Missouri | $10,000 |
General employers: 2.376% |
0-9% | |
| Montana | $43,000 | General employers: 1–2.2% Construction: 2.1% |
0%-9.18% |
Do not include the Administrative Fund Tax (AFT) or "Total Rate" when entering your rate in Niural—this is already accounted for. We'll automatically add the AFT rate to your contribution rate to calculate your Total Rate. Only enter the "Contribution Rate" in Niural to avoid overpayment of taxes. |
| Nebraska | $9,000 | 1.25% | 0%-5.4% | Do not include the SUIT rate when entering the SUI rate in Niural. |
| Nevada | $40,600 | 2.95% | 0.25%-5.4% |
Do not include the Career Enhancement Program (CEP) rate in the rate you enter in Niural. We'll automatically add the CEP rate to the unemployment experience rate you enter. |
| New Hampshire | $14,000 | 1.7% | 0–7.5% | Do not include the administrative contribution rate in your unemployment rate in Niural. |
| New Jersey | $42,300 | 3.4% | 1.2%-7% | Enter the "Final Unemployment Experience" rate on your tax rate notice, which includes both the UI rate and the WF rate. |
| New Mexico | $31,700 |
1–1.25% (most employers will have 1%, 1.15% for construction) |
0.33%-6.4% | |
| New York | $12,500 | 4.025% | 2.025–9.825% | |
| North Carolina | $31,400 | 1.0% | 0.06–5.76% | |
| North Dakota | $43,800 | Non-construction: 1.09% or 6.08% Construction: 9.68% |
0.08–9.68% | |
| Ohio | $9,000.00 | General employers: 2.7% Construction: 5.6% |
0.4–13.3% | Enter the Standard/Total Contribution Rate listed on your Rate Determination. |
| Oklahoma | $27,000 | 1.5% | 0.3%-9.2% | |
| Oregon | $52,800 | 2.4% | 0.9%-5.4% | |
| Pennsylvania | $10,000 | Non-construction: 3.822% Construction: 10.5924% |
1.419–14.4684% |
Enter the Total Contribution Rate listed on your Unemployment Compensation (UC) Contribution Rate Notice. The Employee Withholding Contribution is automatically added by Niural and should not be included in the rate entered in Niural. |
| Rhode Island |
SUI/JDF: $29,200 |
0.79% |
SUI: 0.89–9.49% JDF: 0.21% |
Enter the Tax Rate listed on your Notice of Tax Rate. Do not include Job Development Fund or Temporary Disability rates when entering the SUI rate in Niural. |
| South Carolina | $14,000 | 0.35% | 0%-5.4% | Do not include the DACA rate when entering the SUI rate in Niural. |
| South Dakota | $15,000 |
Non-construction (year 1): 1.2% |
0%-8.8% | The Investment Fee is automatically added by Niural, and new employers are not subject to the Administrative Fee. |
| Tennessee | $7,000 | 2.7% | 0.01%-10% | |
| Texas | $9,000 | 2.7% | 0.23%-6.25% | |
| Utah | $47,000 |
Construction: 7.3% |
0.3-8.3% |
Enter the rate from your Contribution Rate Notice listed under "J: Assigned Contribution Rate." The social cost rate of 0.3% is included in your "Assigned Contribution Rate" already, do not add it separately. |
| Vermont | $14,300 | Non-construction: 1% Construction: 2% Heavy and civil engineering construction: 4.1% Specialty trade contractors: 2.8% |
0.4-5.4% | |
| Virginia | $8000 | 2.53% | 0.1–6.2% | Include the Pool Cost charge and the Fund Building charge in the SUI rate when entering it in Niural. |
| Washington | $68,500 | 1.00% | 0.24-8.12% |
Do not include the EAF rate when entering your rate in Niural. Include all other lines (such as social cost) from the SUI rate notice. |
| West Virginia | $9,521 | 2.7% | 1.5%-8.5% | |
| Wisconsin | $14,000 | Non-construction: 3.05% or 3.25% Construction: 2.9% or 3.10% |
0–12% | Enter the Total Rate listed on your Tax Rate Notice and Schedule. |
| Wyoming | $30,900 | Various by industry | 0–8.5% | Enter the Assigned UI Tax Rate listed on your tax rate notice. |