Article
2-minute read
State Unemployment Insurance (SUI) Rates by State (2024)
US payroll
PEO
Author
Shannon Ongaro
Published
July 30, 2024
Last Update
December 10, 2024
Table of Contents
What is State Unemployment Insurance (SUI)?
SUI rates by state
Simplify US payroll tax compliance with Deel
Key takeaways
- State Unemployment Insurance (SUI) is a government-funded program providing temporary financial assistance to workers who lose their jobs through no fault of their own.
- Benefit amounts, taxes, and eligibility criteria vary by state.
- SUI programs are primarily funded by employers through payroll taxes, though some states also require minimal employee contributions.
Understanding complicated State Unemployment Insurance (SUI) tax rates across the United States can feel like a daunting task for employers, particularly as rates and regulations shift each year.
With SUI being a mandatory payroll tax that funds short-term unemployment benefits, understanding the nuances for 2024—from maximum taxable earnings to new employer rates—is crucial for maintaining compliance and avoiding costly mistakes.
At Deel, we recognize that staying compliant while managing a complex payroll landscape can be overwhelming, especially for businesses operating across multiple states. That’s why this blog breaks down the state-by-state SUI tax rates for 2024, offering clarity and actionable insights to help your business effectively meet its obligations.
By leveraging Deel's expertise in payroll and compliance, you can save time and reduce risk, ensuring your team focuses on growth while we handle the complexities.
What is State Unemployment Insurance (SUI)?
State Unemployment Insurance (SUI) is a state-run insurance program that provides short-term benefits to workers who lose their jobs through no fault of their own. It is funded by employers through payroll taxes.
This insurance helps unemployed individuals while they search for new employment. The specifics, such as the amount and duration of benefits, are determined by state law.
You may also be intereested in: Supplemental Tax Rates by State (2024)
SUI rates by state
In most states, SUI is funded solely by employers, though a few states also require minimal contributions from employees. Employers must register for an SUI account number and pay these taxes in any state where they have employees working.
| State | Maximum Taxable Earnings | Employee Deductions | Employee Tax Rates | New Employer Rate | Voluntary Contributions |
|---|---|---|---|---|---|
| Alabama | $8,000 | None | 0.20% to 5.40% | 2.7% | Not Permitted |
| Alaska | $47,100 | 0.0051 | 1.0% to 5.4% | 1.86% | Not Permitted |
| Arizona | $8,000 | None | 0.07% to 18.78% | 2.0% | Not Permitted |
| Arkansas | $7,000 | None | 0.3% to 14.2% | 3.10% | Permitted |
| California | $7,001 | None | 1.5% to 6.2% | 3.40% | Not Permitted |
| Colorado | $20,400 | None | 0.75% to 10.39% | 1.70% | Permitted |
| Connecticut | $15,000 | None | 1.7% to 6.6% | 2.80% | Not Permitted |
| Delaware | $10,500 | None | 0.3% to 6.5% | 1.20% | Not Permitted |
| Florida | $7,000 | None | 0.1% to 5.4% | 2.70% | Not Permitted |
| Georgia | $9,500 | None | 0.06% to 8.1% | 2.70% | Permitted |
| Hawaii | $56,700 | None | 0% to 6.20% | 4.00% | Not Permitted |
| Idaho | $49,900 | None | 0.207% to 5.4% | 1.00% | Not Permitted |
| Illinois | $13,271 | None | 0.850% to 8.650% | 0.0395 | Not Permitted |
| Indiana | $9,500 | None | 0.5% to 7.4% | 1.6% or 2.5% | Permitted |
| Iowa | $36,100 | None | 0% to 7.5% | 1% | Not Permitted |
| Kansas | $14,000 | None | 0.17% to 6.4% | 2.70% | Permitted |
| Kentucky | $11,100 | None | 0.225% to 8.925% | 2.70% | Permitted |
| Louisiana | $7,700 | None | 0.09% to 6.2% | 1.15% to 2.86% | Permitted |
| Maine | $12,000 | None | 0% to 5.47% | 1.97% | Permitted |
| Maryland | $8,500 | None | 1% to 10.5% | 2.30% | Not Permitted |
| Massachusetts | $15,000 | None | 0.56% to 8.62% | 1.45% | Permitted |
| Michigan | $9,500 | None | 0.06% to 10.3% | 2.70% | Permitted |
| Minnesota | $40,000 | None | 0.10% to 9% | Industry Average | Permitted |
| Mississippi | $14,000 | None | 0.2% to 5.6% | 1.2% to 1.4% | Not Permitted |
| Missouri | $10,500 | None | 0% to 9% | 2.51% | Permitted |
| Montana | $40,500 | None | 0.13% to 6.3% | 1.18% to 2.38% | Not Permitted |
| Nebraska | $9,000 | None | 0% to 5.4% | 1.25% | Permitted |
| Nevada | $40,100 | None | 0.3% to 5.4% | 3% | Not Permitted |
| New Hampshire | $14,000 | None | 0.1% to 7.5% | 1.70% | Not Permitted |
| New Jersey | $41,100 | 0.425% | 0.6% to 6.4% | 3.10% | Permitted |
| New Mexico | $30,100 | None | 1% to 1.6% | 1.08% | Not Permitted |
| New York | $12,300 | None | 2.1% to 9.9% | 4.10% | Permitted |
| North Carolina | $29,600 | None | 0.06% to 5.76% | 1% | Permitted |
| North Dakota | $40,800 | None | 0.08% to 9.97% | 1.13% | Permitted |
| Ohio | $9,000 | None | 0.3% to 9.8% | 2.70% | Permitted |
| Oklahoma | $25,700 | None | 0.3% to 9.2% | 1.50% | Not Permitted |
| Oregon | $50,900 | None | 0.7% to 5.4% | 2.10% | Not Permitted |
| Pennsylvania | $10,000 | Unlimited | 1.419% to 10.37% | 3.82% | Not Permitted |
| Rhode Island | $28,200 | None | 1.1% to 9.7% | 1.09% | Permitted |
| South Carolina | $14,000 | None | 0.06% to 5.46% | 0.45% | Not Permitted |
| South Dakota | $15,000 | None | 0% to 9.3% | 1.2% for the first year | Permitted |
| Tennessee | $7,000 | None | 0.01% to 10% | 2.70% | Not Permitted |
| Texas | $9,000 | None | 0.23% to 6.23% | 2.70% | Permitted |
| Utah | $44,800 | None | 0.3% to 7.3% | Industry Average | Not Permitted |
| Vermont | $13,500 | None | 0.4% to 5.4% | 1% | Not Permitted |
| Virginia | $8,000 | None | 0.13% to 6.23% | 2.53% | Not Permitted |
| Washington | $67,600 | None | 0% to 5.4% | Industry Average | Permitted |
| West Virginia | $9,000 | None | 1.5% to 8.5% | 2.70% | Permitted |
| Wisconsin | $14,000 | None | 0% to 12% | 2.9% to 3.25% | Permitted |
| Wyoming | $29,100 | None | 0.18% to 8.72% | 1.22% to 8.72% | Not Permitted |
Disclaimer: This article is provided for general informational purposes and should not be treated as legal or tax advice. Rates are accurate at the time of publishing. Consult a professional before proceeding.
Deel US Payroll
Simplify US payroll tax compliance with Deel
Deel offers a comprehensive solution for managing US and international payroll, including payments, taxes, worker classification, and more.
Employers can leave state-by-state compliance to experts by using Deel US Payroll or Deel PEO to handle HR, payroll, and compliance efficiently. To streamline your payroll processes and ensure compliance, book a demo with Deel today.
About the author
Shannon Ongaro is a content marketing manager and trained journalist with over a decade of experience producing content that supports franchisees, small businesses, and global enterprises. Over the years, she’s covered topics such as payroll, HR tech, workplace culture, and more. At Deel, Shannon specializes in thought leadership and global payroll content.
