The following list displays standard new business SUI rates for each state. For existing businesses, please contact your state for your current SUI Rate information. Rates listed do not include assessments or surcharges unless indicated.
| State/Agency |
New Rate |
Notes |
| Alabama | 2.70% | |
| Alaska | 1.69% - 2.10% | AK has a 0.50% EE contribution rate not included |
| Arizona | 2.00% | |
| Arkansas | 3.30% | Includes 0.4% stabilization tax |
| California | 3.40% | |
| Colorado | 1.70% | Bond principal rate 24.47% of the ER base rate (which makes it 2.12%) |
| Connecticut | 4.30% | |
| Delaware | 1.9% (3.7% -8.2% construction) | |
| District of Columbia | 2.70% | |
| Florida | 2.70% | |
| Georgia | 2.62% | |
| Hawaii | 2.40% | |
| Idaho | 1.488% | Includes workforce training and admin reserve fund taxes |
| Illinois | 3.55% (4.65% construction) | Includes 0.55% fund-building surtax |
| Indiana | 2.50% (3.51% construction) | |
| Iowa | 1.00% (6.00% construction) | |
| Kansas | 2.70% (6.00% construction) | |
| Kentucky | 2.70% (10.00% construction) | Does not include a mandatory 0.21% interest surcharge |
| Louisiana | 1.22% - 3.04% | |
| Maine | 2.04% | Includes 0.06% Competitive Skills Scholarship Fund rate |
| Maryland | 2.6% (7.5% out of state construction) | |
| Massachusetts | 1.87% (8.38% construction) | Does not include a mandatory 0.81% solvency assessment and 0.056% workforce training fund surcharge |
| Michigan | 2.70% (7.7% construction) | |
| Minnesota | 1.59% (8.44% construction) | Does not include a mandatory 0.10% workforce development fee |
| Mississippi | 1.16% | Includes 0.16% workforce investment and training fund assessment |
| Missouri | 3.51% (4.362% construction) | |
| Montana | 1.00% - 2.60% | Does not include a 0.08% - 0.18% administrative fund tax |
| Nebraska | 1.25% (5.4% construction) | |
| Nevada | 2.95% | Does not include a 0.05% Career Enhancement Program (CEP) and 0.29% bond rate |
| New Hampshire | 1.50% | Does not include a mandatory 0.2% administrative contribution rate |
| New Jersey | 3.2825% | Does not include a 0.1175% Workforce Development Fund |
| New Mexico | 1.20% - 3.24% | |
| New York | 4.10% | Includes a mandatory 0.525% - 0.925% Subsidiary Tax and a 0.075% Re-employment Service Fund rate |
| North Carolina | 1.00% | |
| North Dakota | 1.62% (10.72% construction) | |
| Ohio | 2.70% (6.40% construction) | |
| Oklahoma | 1.50% | |
| Oregon | 2.60% | |
| Pennsylvania | 3.6785% (10.1947% construction) | Includes 5.1% Employer Surcharge Adjustment |
| Rhode Island | 2.27% | Does not include a 0.21% Job Development Fund |
| South Carolina | 1.33% | Does not include a 0.06% Contingency Assessment Surcharge |
| South Dakota | 1.00% - 1.20% (3.00% - 6.00% construction) | Does not include a 0.55% investment fee |
| Tennessee | 2.70% - 7.00% | |
| Texas | 2.70% | |
| Utah | 0.20% - 7.20% (includes surcharge) | Includes 0.3% social cost surcharge |
| Vermont | 1.00% - 6.40% | |
| Virginia | 2.57% (6.27% out of state contractor) | Includes 0.07% Pool Cost charge |
| Washington | 90% of average industry rate | Does not include a 0.02% Employment Administration Fund. Includes 0.10% - 0.30% Social Cost Factor |
| West Virginia | 2.70% (8.50% out of state construction) | |
| Wisconsin | 3.25% - 3.40% (6.60% construction) | |
| Wyoming | 1.27% - 3.85% | Includes a 0.16% Ineffective Adjustment Factor and a 0.11% Employment Support Fund and Fund Balance |