Use the dropdowns below to find information about state unemployment insurance (SUI) taxes.
If your company is not liable for state unemployment tax (SUTA), learn more about how to set up exemptions with Gusto.
If you still need to register in a state, or set up third-party authorization (TPA) head to the state-specific registration article in this section of the Help Center.
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.
Unemployment deductions and payments
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 when we file the applicable form for your company (the quarterly Form 941 or annual Form 944). Find this information in an Agency payments report.
If you're looking for info about how to register in your state, type in the state name in our Help Center.
Your company will receive an agency-assigned SUI rate once you've registered with the necessary state tax agency.
If you do not yet have your company-specific rate, enter the "new employer" rate for your state (found in the table below) in Gusto until you receive your assigned rate. Do this in Gusto by clicking the Taxes & compliance section and selecting Tax setup from your Gusto admin account.
Table glossary terms
Last updated 1/31/23—we're still waiting on other states for their agency info
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% (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 | $47,100 | 2.37% | 1.51-5.91% | Enter the Total Contribution Rate (Employer + Employee) listed on your Contribution Rate Notice. |
| Arizona | $8,000 | 2% | 0.07-18.78% | Enter the UI Tax Rate found in the upper-right hand corner of your Determination of Unemployment Tax Rate. |
| Arkansas | $7,000 | 3.1% | 0.3%-14.2% | Enter the Contribution Rate listed in the upper right-hand corner of your Rate Statement. |
| California | $7,000 $145,600 (SDI) | 3.4% (SUI) | 1.5-6.2% (SUI) 0.0%-0.1% (ETT) | Enter the "UI contribution rate" listed on your "UI Rate and Reserve Account" letter. ETT is entered separately. |
| Colorado | $20,400 | 1.7% | 0.2-10.39% |
|
| Connecticut | $15,000 | 2.8% | 1.7-6.6% |
|
| Delaware | $10,500 | TBD | 0.3-8.2% | Enter the 2023 rate listed on your Notice of Unemployment Insurance Assessment Rate. |
| District of Columbia (Washington D.C.) | $9,000 | 2.7% | 1.6-7% | 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 2023—that rate no longer exists. |
| Hawaii | $56,700 | 4% | 0.2-6.2% | Enter the "Contribution Rate" listed on your Contribution Rate Notice.
|
| Idaho | $49,900 | 0.8% | 0.1656-5.4% | Do not include the Workforce rate in the "SUI" rate entered in Gusto. The Workforce Development and Admin Rate are entered separately in Gusto. |
| Illinois | $13,271 | 3.95% | 0.85-8.65% | 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 Gusto. |
| Indiana | $9,500 | TBD | 0.5-9.4% | Enter the total premium for 2023 listed on your Official MERIT RATE Notice. |
| Iowa | $36,100 | General: 1% Construction companies: 7% | 0-7% | Enter the contribution (tax) rate listed on your Notice of Tax Rate. |
| Kansas | $14,000 | 2.7% | 0.17-6.4% |
|
| Kentucky | $11,100 | 2.7% | 0.225-9% | Enter the "Adjusted UI Rate" listed on your Notice of Contribution Rate. The SCUF rate is automatically added by Gusto. |
| Louisiana | $7,700 | 1.93% | 0.09-6.2% | Enter the total rate 2023 listed in box 14 on your Louisiana U.I. Contribution Rate for Calendar Year 2023. |
| Maine | $12,000 | 1.97% | 0%-5.47% | Do not include the Competitive Skills Scholarship Fund (CSSF) or Unemployment Program Administrative Fund (UPAF) rates in Gusto–these are already accounted for. |
| Massachusetts | $15,000 | 1.45% Construction companies: 5.55% | 0.56-8.62% | Enter your EMAC rate and COVID rate* separately in Gusto. *The COVID rate is 12.50% of an employer’s corresponding SUI rate. |
| Michigan | $9,500 | 2.7% | 0.06-10.3% |
|
| Minnesota | $40,000 | 1% | 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 are already accounted for. |
| Mississippi | $14,000 | 1.0% | 0-5.4% | Do not include the Workforce Investment and Training contribution rate when entering the SUI rate in Gusto. |
| Missouri | $10,500 | 2.511%* *Nonprofit: 1.0% | 0-13.2% |
|
| Montana | $40,500 | 1.18% | 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 | 1.25% | 0%-5.4% | Do not include the SUIT rate when entering the SUI rate in Gusto. |
| Nevada | $40,100 | 2.95% | 0.25%-5.4% | Do not include the Career Enhancement Program (CEP) rate in the rate you enter in Gusto. We'll automatically add the CEP rate to the unemployment experience rate you enter. |
| New Hampshire | $14,000 | TBD | 0%-8.5% | Do not include the administrative contribution rate in your unemployment rate in Gusto. |
| New Jersey | $41,100 | 3.1% | 0.6%-6.4% | Enter the "Final Unemployment Experience" rate on your tax rate notice, which includes both the UI rate and the WF rate. |
| New Mexico | $30,100 | 1.0%* *1.06% for those in the agriculture, forestry, fishing, and hunting industries. | 0.33%-6.4% |
|
| New York | $12,300 | TBD | TBD |
|
| North Carolina | $29,600 | 1.0% | 0.06%-5.76% |
|
| North Dakota | $40,800 | 1.13% | 0.08%-9.97% |
|
| Montana | $40,500 | 1.18% | 0%-9.18% | Do not include the Administrative Fund Tax (AFT) or "Total Rate" when entering your rate in Gusto—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 Gusto to avoid overpayment of taxes. |
| Ohio | $9,000.00 | 2.7% | 0.8%-12.9% | Enter the Standard/Total Contribution Rate listed on your Rate Determination. |
| Oklahoma | $24,000 | 1.5% | 0.3%-9% |
|
| Oregon | $50,900 | 2.1% | 0.1%-5.4% |
|
| Pennsylvania | $10,000 | 3.822% | 1.419%-13.6494% | Enter the Total Contribution Rate listed on your Unemployment Compensation (UC) Contribution Rate Notice. The Employee Withholding Contribution is automatically added by Gusto and should not be included in the rate entered in Gusto. |
| Rhode Island | $28,200 (SUI/JDF) $84,000 (TDI) | 0.88% (SUI) 0.21% (JDF) 1.1% (TDI) | 0.88%-9.49% | Enter the Tax Rate listed on your Notice of Tax Rate. |
| South Carolina | $14,000 | 0.39% | 0%-5.4% | Do not include the DACA rate when entering the SUI rate in Gusto. |
| South Dakota | $15,000 | 1.20% Construction: 6.00% | 0%-9.45% | The Investment Fee is automatically added by Gusto, and new employers are not subject to the Administrative Fee. |
| Tennessee | $7,000 | TBD | 0.01%-10% |
|
| Texas | $9,000 | 2.7% | 0.23%-6.23% |
|
| Utah | $44,800 | Typically, 1.4%* *New employer rates are assigned based on industry average. | 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 | $13,500 | 1.0% | 0.4-5.4% |
|
| Virginia | $8000 | 2.53% | 0.13-6.24% | Include the Pool Cost charge and the Fund Building charge in the SUI rate when entering it in Gusto. |
| Washington | $67,600 | 1.29% | 0.24-8.12% | Do not include the EAF rate when entering your rate in Gusto. Include all other lines (such as social cost) from the SUI rate notice. |
| West Virginia | $12,000 | 2.7% | 1.5%-8.5% |
|
| Wisconsin | $14,000 | Payroll less than $500k: 3.05%
Payroll greater than $500k: 3.25%
| 0-12% | Enter the Total Rate listed on your Tax Rate Notice and Schedule. |
| Wyoming | $29,100 | New employer rates are assigned based on industry. | 0-10% | Enter the Assigned UI Tax Rate listed on your tax rate notice. |
Last updated 11/1/22—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) | 0.44-6.10% | Do not include the Employment Security Assessment. |
| Alaska | $45,200 | 3%* *2.44% Employer + 0.56% Employee | 1.56-5.96% | Enter the Total Contribution Rate (Employer + Employee) listed on your Contribution Rate Notice. |
| Arizona | $7,000 | 2% | 0.08-20.93% |
|
| Arkansas | $10,000 | 3.10% | 0.3-14.2% |
|
| California | $7,000 (SUI & ETT) $145,600 (SDI) | 3.4% (SUI) 0.1% (ETT) 1.1% (SDI) | 1.5-6.2% (SUI) | Enter the UI contribution rate listed on your UI Rate and Reserve Account letter. Do not include ETT or SDI in the SUI rate. |
| Colorado | $17,000 | 1.7%* *Political Subdivision Group Rate: 0.20%
| 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 | 3.5250% | 0.725-7.625% | Enter the Contribution Rate listed on your Rate Determination. |
| 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%* *Construction companies: 7.5% | 0-7.5% |
|
| Kansas | $14,000 | 2.7%* *Construction companies: 6% | 0.20-7.6% |
|
| 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* *There are two wage bases. Gusto will pay at the higher wage base for customers paying at the higher tax rates. | 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. Gusto will add the CEP to the unemployment experience rate you enter. |
| $14,000 | 2.7% 0.4% (Administrative Contribution Rate) | 0-8.5%*
| *Do not include the administrative contribution rate in your unemployment rate in Gusto. | |
| New Jersey | $39,800 | 3.1% | 0.60-6.4% | 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 | 4.025% 0.075% (Reemployment Services Rate) | 2.025-9.825%
| Do not include the Reemployment 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% | 0.8-12.9% | 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* (UI) *There are two wage bases. Gusto will pay at the higher wage base for customers paying at the highest tax rate. $81,500 (TDI) | 0.98% 0.21% (Job Development assessment rate)
| UI: 0.99-9.59%. TDI: 1.1% | Do not include Job development assessment rate when entering the UI 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: New employer rates are assigned based on industry average | 0.3-8.3% | Enter the rate from your Contribution Rate Notice listed under J: Assigned Contribution Rate. |
| $15,500 | 1.0%* *Industry Title <>NAICS Code <> Tax Rate *Construction of Buildings <> 236 <>2.3% *Heavy & Civil Engineering Construction <> 237 <> 4% *Specialty Trade Contractors <> 238 <> 3% | 0.40-5.4% |
| |
| Virginia | $8,000 | 2.73%* 0.20% (fund building charge) 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* *There are two wage bases. Gusto will pay at the higher wage base for customers paying at the higher tax rates. | 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* (UI). *There are two wage bases. Gusto will pay at the higher wage base for customers paying at the highest tax rate. $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% |
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:
Some tax agencies provide Gusto with "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 or effective date, update the information in Gusto as soon as you have the correct information.
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. To do so, click the Update your SUI rate in Gusto dropdown of this article.
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, if assistance is still needed, you can send the notice to Gusto—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. |
Certain states may recognize an employer as SUI reimbursable if the organization is:
Instead of paying SUI quarterly based on a contribution rate and taxable wage base per employee (like a majority of companies), qualified SUI reimbursable employers can reimburse the state for the amount of unemployment claim benefits paid by the state to their terminated employees.
If you’re not sure if you’re SUI reimbursable, contact the applicable agency.
The “SUI reimbursable” option is only available for customers who have the following selections in the “Federal Tax Setup” section of Gusto:
As a reminder, the correct way to let Gusto know you’re SUI reimbursable is by first making the above selections in the “Federal Tax Setup” section of Gusto. You should not set up a company-wide tax exemption for FUTA in addition to the above settings because it will block filings that are still required.
Once the above selections are made in the “Federal Tax Setup” section, you can add or edit your SUI reimbursable status for each state.
For South Carolina customers who are SUI reimbursable
Once you’ve indicated you’re SUI reimbursable in SC, you may still see a SUI rate listed (at 0.0%) and a special rate called “DACA”. That special rate should not apply to you, but you’ll need our help to make sure you don’t pay this. Here’s what to do: