Click the applicable dropdown below to get more information about:
State unemployment insurance (SUI) pays for unemployment compensation to workers who have lost their jobs. The tax is usually an employer paid tax and is not deducted from the employee's check.
Nearly every state has its own wage base limit that will often increase annually—a wage base limit is the maximum amount of an employee's income that can be taxed in a calendar year. Be aware that rates can change each year and are usually assessed based on your company's past experience with unemployment claims and the type of business you have.
Gusto deducts the amount of SUI owed per payroll based on the total gross earnings and SUI rate you entered for the state—this is reported in your quarterly 941 tax filings (or 944 filing if you're an annual filer). Payments are made at the time of of the filing applicable to your company.
If you're looking for info about how to register in your state, type in the state name in our Help Center.
Your company's agency-assigned rate(s) can be found in your state's online account or on the documentation sent to the company from the state. Sign in to the state's online portal to confirm your rate(s), then enter it into your Gusto account by clicking the Taxes & compliance section and selecting Tax setup.
If there are multiple rates assigned, learn which rate(s) Gusto needs by heading to the state-specific registration article in this section of the Help Center.
Click the Register a company with state agencies or Find your account number and rate info dropdowns, scroll to the applicable unemployment section, and enter the rate(s) as detailed.
Glossary terms
Last updated 4/14/22—we're still waiting on agency info for some states
State | Taxable wage bases | New employer tax rates(SUI unless otherwise specified) | Tax rate range (min-max) | Entering rates in Gusto |
| Alabama | $8,000 | 2.7% 0.06% (Employment Security Assessment (ESA) rate) | 0.64-6.24% | Do not include the Employment Security Assessment. |
| Alaska | $45,200 | 2.44%-2.55% | 1.56-5.96% | Has an additional .56% employee paid SUI tax rate. Enter the combined employee + employer rate. |
| Arizona | $7,000 | 2% | 0.80-20.93% |
|
| Arkansas | $10,000 | 3.10% | 0.3-14.2% |
|
| California | $7,000 (SUI) $145,600 (SDI) | 3.4% (SUI) 0.1% (ETT) n/a (SDI) | 1.5-6.2% (SUI) n/a (SDI) | Do not include ETT in the SUI rate. |
| Colorado | $17,000 | 1.7%* *General Construction: 0.0186% *Political Subdivision Group Rate: 0.0020%
| 0.2-10.39% |
|
| Connecticut | $15,000 | 3%* *General Construction: 1.86% *Heavy Construction: 7.58% *Trades: 1.86% *Political Subdivision Group Rate: 00.20% | 1.9-6.8% |
|
| Delaware | $14,500 | 1.5%* *Construction companies: 2.3% | 0.3-8.20% |
|
| District of Columbia (Washington D.C.) | $9,000 | 2.7% 0.02% (Admin Assessment Tax) | Not yet released by agency | Do not include the Admin Assessment Tax in the SUI rate. |
| Federal | $7,000 | n/a | 0.6-6% |
|
| Florida | $7,000 | 2.7% | 0-0.1% |
|
| Georgia | $9,500 | 2.7% 0.06% (GAAT) | 0.04-8.10% | Enter the total tax rate (experience rate + GAAT rate, if applicable). |
| Hawaii | $51,600 (SUI) $1,200.30 (TDI) | 3% (SUI) 0.01% (E&T) n/a (TDI) | 0.2-5.8% (SUI) n/a (TDI) | Do not include the E&T rate to the SUI rate. |
| Idaho | $46,500 | 0.97% 0.03% (Workforce rate) | 0.20079-5.4%
| Do not include Workforce rate in the SUI rate. |
| Illinois | $12,960 | 3.53% | 0.725-7.625% | Tax rates are to include a fund-building surtax of |
| Indiana | $9,500 | 2.50%* Solvency Rate is 0.0% for 2022 *Construction companies (with NAICS beginning with 23) is the lesser of 4.0 or is 2.50%. *Governmental entities not electing to be reimbursing status is 1.6%. | 0.5-9.4% |
|
| Iowa | $34,800 | 1.00%* *Contrstruction companies: 7.5% | 0-7.5% |
|
| Kansas | $14,000 | 2.7%* *Construction companies: 6% | 0.2-7.6% |
|
| Kentucky | $10,800 | 2.7%* *Construction companies: 9% | 0.3-9% | SCUF will be suspended for 2022—only enter the contribution rate. |
| Louisiana | $7,700 | 1.16-2.89% | 0.09-6.2% |
|
| Maine | $12,000 |
2.24% 0.07% (CSSF rate) 0.14% (UPAF rate) | 0.74-6.16% | Do not include the CSSF/UPAF rates in Gusto–we automatically account for them. |
| Maryland | $8,500 | 2.3%* *Construction companies: 5.4% | 1-10.5% |
|
| Massachusetts | $15,000 | 2.42%* Covid assessment: 0% *Construction companies: 6.72% | Unemployment: 0.94-15.03% Covid assessment: 0.0118-1.796% | The COVID rate, varies by customer, is 12.50% of an employer’s corresponding SUI rate. This rate is entered in separately in Gusto. EMAC rate is also entered separately in Gusto. |
| Michigan | $9,500 | 2.7%* 0.0% OA rate for 2022 *Construction companies: 6.8% - 8.1% | 0.06-10.3% |
|
| Minnesota | $38,000 | 0.1-9%
| Do not include the Workforce Assessment Rate, Federal Loan Interest Assessment, or the Additional Assessment when entering your rate in Gusto—these assessments are already accounted for. | |
| Mississippi | $14,000 | 1st year: 1% 2nd year: 1.1% 3+ years (or until eligible for modified rate): 1.2% 0.2% (MS training tax) | 0-5.4% | Do not include the Workforce Investment and Training contribution rate when entering the SUI rate in Gusto. |
| Missouri | $11,000 | 2.376%* *Non-profits: 1.0% | 0-13.2% |
|
| Montana | $38,100 | 1.0%* *A - Agriculture, Forestry, Hunting and Fishing 1.30% + 0.18% = 1.48% *B - Mining 1.20% + 0.18% = 1.38% *C - Construction 2.30% + 0.18% = 2.48% *D - Manufacturing 1.00% + 0.18% = 1.18% *E - Utilities, Transportation, Warehousing 1.00% + 0.18% = 1.18% *F - Wholesale Trade 1.00% + 0.18% = 1.18% *G - Retail Trade 1.00% + 0.18% = 1.18% *H - Finance, Insurance, and Real Estate 1.00% + 0.18% = 1.18% *I - Services 1.00% + 0.18% = 1.18% *Unclassified Establishments 2.30% + 0.18% = 2.48% | 0-9.18%
| Do not include the "Administrative Fund Tax (AFT)" or "Total Rate" when entering your unemployment contribution rate in Gusto. Gusto will automatically add the AFT rate to your contribution rate to calculate your Total Rate. Only enter the "Contribution Rate" in Gusto to avoid overpayment of taxes. |
| Nebraska | $9,000; $24,000* *Wage base is two-tiered | 1.25%* 5% (SUIT Allocation from Combined Tax contributions) *Construction companies: 5.4% | 0-5.4% | Do not include the the SUIT rate when entering the SUI rate in Gusto. |
| Nevada | $36,600 | 2.95% 0.05% (Nevada Career Enhancement Program (CEP)) | 0-5.4% | Do not include the CEP rate in the SUI rate. |
| New Hampshire | $14,000 | 2.7% 0.4% (Administrative Contribution Rate) | 0-9.5%*
| Do not include the administrative contribution rate in your unemployment rate in Gusto. |
| New Jersey | $39,800 | 2.8% 0.1175% (WFD/SWF) | 0.5-5.8% | Do not include the WFD/SWF rate when entering the SUI rate in Gusto. |
| New Mexico | $28,700 | 1.00%* *Agriculture, Forestry, Fishing and Hunting = 1.08% *Public Administration (Only available for government entities) = 1.07% | 0.33-6.4% |
|
| New York | $12,000 | 4.3% 0.075% (Remployment Services Rate) | 2.025-9.825%
| Do not include the Remployment Services fund rate in the SUI rate. |
| North Carolina | $28,000 | 1.0% | 0.06-5.76% |
|
| North Dakota | $38,400 | 1.02%* *Negative Balance: 6.09% *Construction companies: 9.69% | 0.08-9.69% |
|
| Ohio | $9,000 | 2.7%* 0.5% (Mutualized Rate/Minimum Safe Level Increase rate) *Construction companies: 5.5% | 0.8-12.8% | Mutualized Rate/Minimum Safe Level Increase rate is included in the SUI rate. |
| Oklahoma | $24,800 | 1.50% 5% (New Technology Tax) | 0.3-7.5% | New Technology Rate is included in the SUI rate that's entered in Gusto. |
| Oregon | $47,700 | 2.4% | 0.9-5.4% | Special Payroll Offset Tax - enter the total tax rate in Gusto, this includes your Special Payroll Tax Offset Rate. |
| Pennsylvania | Employer tax: $10,000 Employee tax: No limit | 3.689% or 10.2238% (Employer) 0.06% (Employee) | 1.2905-12.933% (Employer) 0.06% (Employee) |
|
| Rhode Island | $24,600; $26,100* (SUI) *Wage base is two-tiered $81,500 (TDI) | 0.98% 0.21% (Job Development assessment rate)
| SUI: 0.99-9.59%. TDI: 1.1% | Do not include Job development assessment rate when entering the SUI rate in Gusto. |
| South Carolina | $14,000 | 0.49% 0.06% (DACA) | 0-5.4% | Do not include the DACA rate when entering the SUI rate in Gusto. |
| South Dakota | $15,000 | 1% or 1.2%* 0.55% (new employer investment fee) 0% - 0.53% (other employers investment fee) *Construction companies: 3% or 6% | 0-9.3% | Do not include the investment fee when entering the SUI rate in Gusto. |
| Tennessee | $7,000 | 2.7* *Construction companies: 6% | 0.01-10% |
|
| Texas | $9,000 | 2.7% or higher (varies by industry) | 0.31*-6.31% *0.31% for new employers, 0.1% for government entities. |
|
| Utah | $41,600 | SUI: Varies by industry 0.003% (social cost factor rate) 1.15% (reserve factor rate) | 0.3-8.3% | Include the social cost factor and reserve factor rates when entering the SUI rate in Gusto. |
| Vermont | $15,500 | 1.0%* *Industry Title <>NAICS Code <> Tax Rate *Construction of Buildings <> 236 <>3.2% *Heavy & Civil Engineering Construction <> 237 <> 4.7% *Specialty Trade Contractors <> 238 <> 3.8% | 0.8-6.5% |
|
| Virginia | $8,000 | 2.73%* 0.20% (fund building charage) 0.03% (pool cost charge) *Out-of-state highway and building construction contractor companies: 6.2% | 0.33-6.43% | Include the pool cost charge and the fund building charge in the SUI rate when entering it in Gusto. |
| Washington | 62,500 | SUI: At least 1% (varies by industry) 0.02% - 0.03% (EAF rate) 0.5% (social factor rate) | 0.2-8%
| Include the social cost in the SUI rate, but do not include the EAF rate (select it separately). |
| West Virginia | $9,000 | 2.7%* *Out-of-state construction companies: 8.5% | 1.5-8.5% |
|
| Wisconsin | $14,000 | 3.05% or 3.25%* *New Construction Rate: 2.5% or 2.7% | 0-12% |
|
| Wyoming | $27,700 | SUI: Varies by industry | 0-10% |
|
Last updated 5/4/2021
State | Taxable wage bases | New employer tax rates(SUI unless otherwise specified) | Tax rate range (min-max) |
| Alabama | $8,000 | 2.7% | 0.7-7.3% Social cost of 0.5% is added for all rates for 2021 |
| Alaska | $43,600 | 2.13%-2.57% | 1.5-5.9% |
| Arizona | $7,000 | 2% | 0.80-20.60% |
| Arkansas | $10,000 | 3.10% | 0.3-14.2% |
| California | $7,000 (SUI) $128,298 (SDI) | 3.4% (SUI) n/a (SDI) | 1.5-8.2% (SUI) n/a (SDI) |
| Colorado | $13,600 | 1.7% | 0.3-9.64% |
| Connecticut | $15,000 | 3% | 1.9-6.8% |
| Delaware | $16,500 | 1.8% New construction companies are at 2.3% | 0.3-8.2% |
| District of Columbia (Washington D.C.) | $9,000 | 2.7% | 1.9-7.4% |
| Federal | $7,000 | n/a | 0.6-6% |
| Florida | $7,000 | 2.7% | 0.1-5.4% |
| Georgia | $9,500 | 2.7% | 0.04-8.10% |
| Hawaii | $47,400 (SUI) $1,102.90 (TDI) | 3% (SUI) n/a (TDI) | 0.2-5.8% (SUI) n/a (TDI) |
| Idaho | $43,000 | 0.97%* *Workforce rate is separate (0.03%) | 0.20079-5.4% |
| Illinois | $12,960 | 3.175% or 3.425% | 0.675-6.875% |
| Indiana | $9,500 | 2.5-5.23% | 0.5-9.4% |
| Iowa | $32,400 | 1-7.5% | 0-7.5% |
| Kansas | $14,000 | 2.7%* *Construction companies: 6% | 0.2-7.6% |
| Kentucky | $10,800 | 2.7%* *Construction companies: 9% | 0.3-9% |
| Louisiana | $7,700 | 1.16-2.89% | 0.09-6.2% |
| Maine | $12,000 | 2.11%* *Do not include the CSSF/UPAF rates in Gusto–we automatically account for them. | 0.49-5.81% *Do not include the CSSF/UPAF rates in Gusto–we automatically account for them. |
| Maryland | $8,500 | 2.6% or 4.5% | 2.2-13.5% |
| Massachusetts | $15,000 | 3.12 (non-construction employers) - 7.37% | New employer rate range: 0.94 -15.03% COVID assessment rate range—this is in addition to the unemployment rate and is entered separately in Gusto: 0 - 1.509% |
| Michigan | $9,500 | 2.7% - 6.3% (for construction companies) | 0.06-10.3% |
| Minnesota | $35,000 | 1-8.9% Do not include the Workforce Assessment Rate, Federal Loan Interest Assessment, or the Additional Assessment when entering your rate in Gusto—these assessments are already accounted for. | 0.1-9.36% Do not include the Workforce Assessment Rate, Federal Loan Interest Assessment, or the Additional Assessment when entering your rate in Gusto—these assessments are already accounted for. |
| Mississippi | $14,000 | 1st year: 1% 2nd year: 1.1% 3+ years (or until eligible for modified rate): 1.2% | 0-5.4% |
| Missouri | $11,000 | 1-2.376% | 0-12% |
| Montana | $35,300 | 1-2.4% | 0-9.18* *Do not include this when entering your unemployment rate in Gusto. You'll be asked to enter it separately. |
| Nebraska | $9,000; $24,000* *Wage base is two-tiered | 1.25% or 5.4% | 0-5.4% |
| Nevada | $33,400 | 2.95% | 0.25-5.4% |
| New Hampshire | $14,000 | 2.70% | 0-9.5%* *Do not include the administrative contribution rate in your unemployment rate in Gusto. |
| New Jersey | $36,200 | 2.8% | 0.5-5.8% |
| New Mexico | $27,000 | 1-1.23% | 0.33-6.4% |
| New York | $11,800 | 4.025% | 2.025-9.825% |
| North Carolina | $26,000 | 1% | 0.06-5.76% |
| North Dakota | $38,500 | 1.02-9.69% | 0.08-9.69% |
| Ohio | $9,000 | 2.7%* *Construction companies: 5.8% | 0.8-12.8% |
| Oklahoma | $24,000 | 1.50% | 0.3-7.5% |
| Oregon | $43,800 | 2.6% | 1.2-5.4% |
| Pennsylvania | Employer tax: $10,000 Employee tax: No limit | 3.689% or 10.2238% (Employer) 0.06% (Employee) | 1.2905-12.933% (Employer) 0.06% (Employee) |
| Rhode Island | $24,600; $26,100* (SUI). *Wage base is two-tiered $74,000 (SDI) | 0.95% (Employer) 1.3% (Employee) | 0.78-9.59% (Employer) 1.3% (Employee) |
| South Carolina | $14,000 | 0.49% | 0-5.4% |
| South Dakota | $15,000 | 1% or 1.2%* *Construction companies: 3% or 6% | 0-9.3% |
| Tennessee | $7,000 | 2.7-6%* Construction companies: 6% | 0.01-10% |
| Texas | $9,000 | 2.7% | 0.1-6.56% |
| Utah | $38,900 | 1.2-7.2% | 0.2-8.2% |
| Vermont Effective: July 1st 2020 - June 30, 2021 | $14,100 | 1-4.9%* *Special industries | 0.4-5.4% |
| Virginia | $8,000 | 2.73-6.43% | 0.33-6.43% |
| Washington | $56,500 | 1-5.4% | 0.2-8% Enter EAF rate separately |
| West Virginia | $12,000 | 2.7% or 8.5% | 1.5-8.5% |
| Wisconsin | $14,000 | 3.05-3.25% | 0-12% |
| Wyoming | $27,300 | 2.28-9.78% | 0.48-9.78% |
State agencies send out notices with your assigned State Unemployment Insurance (SUI) tax rates–you'll get one when you first register your company as an employer with the state unemployment insurance agency (may also be referred to as Department of Labor or Workforce agency).
You’ll also receive a new tax rate notice with each new year that includes your rate for the upcoming year. Depending on the state, these are often mailed out between November of the prior year through March of the effective year.
If you get a new rate assigned to you for the current or future periods, update your SUI rate in your company profile by following these steps:1
Some tax agencies provide us rate exchanges and you may receive a notification that we’ve already updated your rate. This is a courtesy and is intended to help you pay the correct taxes each quarter. There may be circumstances when we are unable to confirm your current rate with a tax agency, and so your company must still confirm that the correct rates are in your company tax profile.1
If you realize that you previously entered an incorrect rate, update your SUI rate in your tax in Gusto as soon as you have your correct agency-assigned rate.
If you need assistance adding a rate, please contact customer support from the Help section of your company account.
1 Failure to timely update or confirm your State Unemployment Insurance rate may result in additional taxes and penalties being imposed on the taxpayer by the taxing authority or agency.
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 created a set of rules to guide employers on which state to correctly remit SUI. The following factors should be used in consecutive order to determine the correct state.
Review the Localization of Work Provisions document on the U.S. Department of Labor's website for more information.
Notice: Unemployment Compensation Contribution Rate Notice for Calendar Year 20XX.
Issuing agency: The state department that’s responsible for collecting unemployment tax, which varies by state.
Action needed: Update the unemployment rate in your Gusto account. Please reference the table at the bottom of this article to find out if your particular notice has any special instructions in addition to the steps below.
Details: This notice is to inform you of a change to your unemployment rate and the day it will become effective—usually listed at the top. For example, it might say “Your employer contribution rate effective 01/01/2019 is 0.055555.”
To update your rate in Gusto:
What to expect after making a rate update in your Gusto account
|
If... |
Then... |
|
The rate was updated prior to the effective date listed on the notice. |
Gusto will withhold at the new rate starting on payrolls with a check date on or after the effective date you set in Gusto. |
|
The rate was updated mid-quarter with a backdated effective date. |
Gusto will run a reconciliation payroll at the end of each quarter to ensure the accurate quarterly payment is made based on the entire quarter’s applicable wages and new rate. |
|
The rate was updated successfully but the effective date listed is before the date that the current quarter began. Example: The effective date was January 1 but you did not update the rate in your Gusto account until April 15. |
Action needed: Call the agency directly to discuss potential account balances or credits resulting from previous quarters. Because your rate wasn’t updated, taxes may have been withheld incorrectly. To rectify for the current quarter, Gusto will run a reconciliation payroll. If there’s an amount due, pay it immediately to avoid additional penalties. If there’s an overbalance, make sure the rate discrepancy is the only reason for the credit before you request the refund. |
Note: After you’ve followed the steps above and contacted the agency, send the notice in full to [email protected] with the subject line ‘Unemployment Rate Notice’ if assistance is still needed—agencies will never send these notices to Gusto directly.
If you see your notice on the table below, reference the special instructions column.
|
State |
ID Number |
Name of Notice |
Name of Agency |
Special Instructions |
|
California |
L1451909664 |
Notice or Contribution Rates and Statement of UI Reserve account. |
CA EDD |
Enter the rate listed next to “UI Contribution Rate.” ETT rates and SDI rates are automatically fixed in Gusto. |
|
Colorado |
UITL-3 |
Notice of Employer Liability and Unemployment Insurance Account Number |
Colorado Department of Labor and Employment |
Enter the rate listed as "Combined Rate.” |
|
Florida |
RT-20 |
Reemployment Tax Rate Notice |
Florida Department of Revenue |
Enter the rate listed as "Tax rate" in box 7. This tax rate is in decimal form, be sure to enter as a percentage when updating your Gusto account. |
|
Maryland |
DLLR/DUI 61 (REV 10//16) |
Experience Rate Notice |
State of Maryland Department of Labor, Licensing and Regulation |
Enter the rate listed as “Contribution Rate”. |
|
Minnesota |
11352507 |
Unemployment Insurance (UI) Tax Rate Determination |
Unemployment Insurance Minnesota |
This one is especially tricky! Add “Tax Rate for New Employers” + “Base Rate” to get your “Total UI Tax Rate.” |
|
New Jersey |
N.J.A.C 12:16-22.2 |
Unemployment Insurance Contribution Rate Calculation |
State of New Jersey Department of Labor and Workforce Development |
There are two rates that you’ll need to enter. 1. Final Unemployment Experience Rate listed on this notice is allocated to the unemployment and workforce funds. Use the percentage listed on the notice as "Final Unemployment Experience Rate” and enter it into the field that says “Experience Rate” in your Gusto account. 2. Your Disability tax rate is listed as "Final Disability rate" at the bottom of page. |
|
New York |
IA 97 (03-13) |
Notice of Unemployment Insurance (UI) Rate |
N.Y.S. Dept of Labor, UI Division |
Enter the rate listed as “U.I Rate.” Please do not enter the re-employment service fund rate in addition to the above, Gusto automatically calculates this. |
|
North Carolina |
NCUI 104 |
Unemployment Tax Rate Assignment |
North Carolina Department of Commerce Division of Employment Security |
Enter the rate located in the box called "Tax Rate for year shown above". |
|
Pennsylvania |
C-657 REV 08-16 |
Pennsylvania Unemployment Compensation (UC) Contribution Rate Notice for Calendar Year |
Pennsylvania Department of Labor & Industry |
Enter the rate listed as "Total Contribution rate". This tax rate is in decimal form, be sure to enter it as a percentage when updating your Gusto account. |
|
Texas |
Form C22U95(051012) |
Tax Rate Notice |
Texas Workforce Commission |
Enter the tax rate listed as “Effective Tax Rate” at bottom of table. |
|
Utah |
DWS-UI Form 45 rev:11/ |
[Year] Contribution Rate Notice |
Utah Department of Workforce Services Unemployment Insurance |
Enter the rate located in BOX J. This tax rate is in decimal form, be sure to enter it as a percentage when updating your Gusto account. |