SUI Tax Rates & Assessments by State

For Standard Payroll and Premium Payroll plans only.

Contact Customer Care immediately if you receive a tax notice to avoid penalties or overpayments.

Alabama (AL) New Employer Rate 2.70% Taxable Wage Base $8,000 Employment Security Assessment 0.06% Shared Costs Assessment is included in rate. SUI Tax Rate Min/Max 0.65% - 6.80% Shared Cost Assessment 1.60% Obtain State Withholding Tax Account Number Alabama Department of Revenue Obtain State Unemployment Tax Number Alabama Department of Labor Register Your Business Alabama.gov Alaska (AK) New Employer Rate 1.69% - 2.10% Taxable Wage Base $39,700 SUI Tax Rate Min/Max 1.00% - 5.40% (Employee SUI of 0.5% not included) Obtain State Withholding Tax Account Number May use Federal EIN at IRS.gov Obtain State Unemployment Tax Number Alaska Employment Security Division Register Your Business Alaska Department of Commerce, Community, and Economic Development   Arizona (AZ) New Employer Rate 2.00% Taxable Wage Base $7,000 SUI Tax Rate Min/Max 0.02% - 6.37% Additional Surcharges/Fees Job Training Tax: 0.0% Obtain State Withholding Tax Account Number State of Arizona Department of Revenue Obtain State Unemployment Tax Account Number Arizona Department of Economic Security Register Your Business State of Arizona Department of Revenue   Arkansas (AR) New Employer Rate 3.3% Rates include surcharges. Taxable Wage Base $10,000 SUI Tax Rate Min/Max 0.5% – 14.4% Rates include surcharges. FUTA Tax Rate  6.00% FUTA Taxable Wage Base $7,000 Additional Surcharges/Fees Fund Stabilization Tax: 0.80% Extended Benefits Tax & Advance Interest Tax Included in SUI rate. Obtain State Withholding Tax Account Number Arkansas Department of Finance and Administration Obtain State Unemployment Tax Account Number Arkansas Department of Workforce Services Register Your Business Arkansas Secretary of State   California (CA) New Employer Rate 3.40% of UI tax rate for two to three years Taxable Wage Base $7,000 SUI Tax Rate Min/Max 1.50% – 6.20%  Additional Surcharges/Fees Employment Training Tax (ETT): 0.10% This rate is not included in the unemployment insurance rate. Some employers may not be subject to this tax and will have a rate of 0.00%. State Disability Insurance (SDI) 0.9% on $106,742 of employee wages Obtain State Withholding Tax Account Number California Tax Service Center Obtain State Unemployment Tax Account Number State of California Employment Development Department Register Your Business State of California Employment Development Department   Colorado (CO) New Employer Rate 1.70% Taxable Wage Base $12,600 SUI Tax Rate Min/Max 2.13%  –  9.67% Additional Surcharges/Fees Bond Principal Rate: 24.47% of employer’s base rate Obtain State Withholding Tax Account Number Colorado Department of Revenue Obtain State Unemployment Tax Account Number Colorado Department of Labor and Employment Register Your Business Colorado Business Express   Connecticut (CT) New Employer Rate 3.60% Taxable Wage Base $15,000 SUI Tax Rate Min/Max 1.90% – 6.80% Rates include surcharges. Additional Surcharges/Fees Fund Solvency Tax Rate is included in tax rate (new employers are not subject to this surcharge). Obtain State Withholding Tax Account Number Connecticut Department of Revenue Services Obtain State Unemployment Tax Account Number Connecticut Department of Labor Register Your Business Connecticut Secretary of the State   Delaware (DE) New Employer Rate 1.9% New Employer 6.2% Construction Taxable Wage Base $16,500 SUI Tax Rate Min/Max 0.30% – 8.20% Additional Surcharges/Fees Fund Solvency Adjustment is included in tax rate. Training Tax: 0.2% Obtain State Withholding Tax Account Number Delaware Department of Finance Obtain State Unemployment Tax Account Number Delaware Department of Labor Register Your Business Delaware Department of Finance

District of Columbia (DC) New Employer Rate 2.70% Taxable Wage Base $9,000 SUI Tax Rate Min/Max 1.80% – 7.20% Additional Surcharges/Fees Administrative Assessment Fee: 0.20% Obtain State Withholding Tax Account Number Government of the District of Columbia Obtain State Unemployment Tax Account Number Department of Employment Services Register Your Business Department of Consumer and Regulatory Affairs Florida (FL) New Employer Rate 5.4% Taxable Wage Base $7,000 SUI Tax Rate Min/Max 0.24% – 5.40% ($81.60 – $432 per employee) Fact Sheet (PDF) Additional Surcharges/Fees N/A Obtain State Withholding Tax Account Number Florida Department of Revenue or State of Florida Obtain State Unemployment Tax Account Number Florida Department of Revenue Register Your Business Florida Department of State Division of Corporations

Georgia (GA)
New Employer Rate	2.7%
Taxable Wage Base	$9,500
SUI Tax Rate Min/Max	0.04% – 8.10%
Additional Surcharges/Fees	Rates include Administrative Assessment: 0.08%
Obtain State Withholding Tax Account Number	Georgia Department of Revenue
Obtain State Unemployment Tax Account Number	Georgia Department of Labor
Register Your Business	Georgia Tax Center

Hawaii (HI)
New Employer Rate	2.4%
Taxable Wage Base	$42,200
SUI Tax Rate Min/Max	0.0% – 5.6%
Additional Surcharges/Fees	Employment and Training Fund Assessment (E&T): 0.01% on taxable wages
Obtain State Withholding Tax Account Number	Hawaii Department of Taxation
Obtain State Unemployment Tax Account Number	Hawaii Department of Labor & Industrial Relations
Register Your Business	Hawaii.gov

Idaho (ID)
New Employer Rate	1.374% Rates include surcharges.
Taxable Wage Base	$38,200
SUI Tax Rate Min/Max	0.425% – 5.4% Rates include surcharges.
Additional Surcharges/Fees	Workforce Development Fund included in tax rate
Obtain State Withholding Tax Account Number	Idaho State Tax Commission
Obtain State Unemployment Tax Account Number	Idaho Department of Labor
Register Your Business	Idaho Department of Labor or Idaho Secretary of State

Illinois (IL)
New Employer Rate	3.55% New Employer 4.65% New Construction Employer Rates include surcharges.
Taxable Wage Base	$12,960
SUI Tax Rate Min/Max	0.55% – 7.75% Rates include surcharges.
Additional Surcharges/Fees	Fund Building Tax: 0.55% Included in SUI rate.
Obtain State Withholding Tax Account Number	Illinois Department of Revenue
Obtain State Unemployment Tax Account Number	Illinois Department of Employment Security
Register Your Business	Illinois.gov or Illinois Department of Revenue

Indiana (IN)
New Employer Rate	2.50%
Taxable Wage Base	$9,500
SUI Tax Rate Min/Max	0.505% – 7.474%
Obtain State Withholding Tax Account Number	Indiana Secretary of State
Obtain State Unemployment Tax Account Number	Indiana Department of Workforce Development
Register Your Business	Indiana Secretary of State

Iowa (IA)
New Employer Rate	1.0% New Employer 8.0% Construction
Taxable Wage Base	$29,900
SUI Tax Rate Min/Max	0.0% – 8.0%
Additional Surcharges/Fees	N/A
Obtain State Withholding Tax Account Number	Iowa Department of Revenue
Obtain State Unemployment Tax Account Number	Iowa Unemployment Insurance Services Tax Bureau
Register Your Business	Iowa Department of Revenue

Kansas (KS)
New Employer Rate	2.7% New Employer 6.0% Construction
Taxable Wage Base	$14,000
SUI Tax Rate Min/Max	0.2% – 9.40%
Additional Surcharges/Fees	N/A
Obtain State Withholding Tax Account Number	Kansas Business Center
Obtain State Unemployment Tax Account Number	Kansas Department of Labor
Register Your Business	Kansas.gov

Kentucky (KY)
New Employer Rate	2.70% New Employer 10.00% Construction
Taxable Wage Base	$9,300
SUI Tax Rate Min/Max	1.00% – 10.00%
Additional Surcharges/Fees	N/A
Obtain State Withholding Tax Account Number	Kentucky Department of Revenue
Obtain State Unemployment Tax Account Number	Kentucky Office of Employment and Training
Register Your Business	Kentucky Department of Revenue

Louisiana (LA)