Article
2-minute read
State Unemployment Insurance (SUI) Rates by State (2024)
US payroll
PEO
Author
Shannon Ongaro
Published
July 30, 2024
Last Update
August 12, 2024
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.
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.
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.
Here's a look at the latest SUI rates by state (2024):
| 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.
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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.
