Where do these numbers come from?
- SSA2026 Social Security wage base ($184,500)2026
- IRSPublication 15 (2026): FICA and FUTA rates2026
- EY Tax NewsState unemployment wage bases and new-employer rates for 2026updated 29 Jul 2026
- OECDTaxing Wages 2026, comparative indicatorspublished April 2026
Checked Oct 23, 2026. A $75,000 salary in California: Social Security 6.2% = $4,650 (SSA 2026 wage base $184,500), Medicare 1.45% = $1,087.50, FUTA 0.6% × $7,000 = $42 (IRS Publication 15), California UI 3.4% + 0.1% ETT on the first $7,000 = $245 (EY 2026 chart). Total $81,024.50, the figure this calculator shows. Automated tests repeat this and 20 more US checks.
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How SUTA is calculated
SUTA = taxable wages (each employee’s pay up to the state wage base) × your assigned rate. New businesses get a standard new-employer rate. After a few years, usually one to three, the state assigns an experience rate based on how many former employees claimed benefits, so businesses with few layoffs tend to pay less. States mail a rate notice each year; that notice, not a published average, is your actual rate.
Example
| State | New-employer rate | Wage base | Tax on a $60,000 employee |
|---|---|---|---|
| California | 3.5% | $7,000 | $245.00 |
| Texas | 2.7% | $9,000 | $243.00 |
| Florida | 2.7% | $7,000 | $189.00 |
| New York | 4.1% | $17,600 | $721.60 |
| Pennsylvania | 3.822% | $10,000 | $382.20 |
SUTA and FUTA work together
Paying state unemployment tax on time earns a credit of up to 5.4% against the 6.0% federal FUTA tax, leaving most employers with a 0.6% federal rate. Late or missing state payments can cost you that credit. See what FUTA tax is.
Who pays
SUTA is almost entirely an employer tax. Alaska, New Jersey and Pennsylvania also take a small unemployment contribution from employee wages. For 10 states we do not show a single new-employer rate because the rate is assigned by industry or a formula (for example Alaska, Louisiana, Minnesota, Montana, New Mexico, North Dakota, Tennessee, Utah, Washington and Wyoming); check your state notice.
Filing
Register with your state workforce or labor agency when you hire your first employee in that state. Most states require quarterly wage reports and SUTA payments. Employees are generally covered by the state where they work, so a remote hire in another state usually means registering there.
Full 50-state rates, wage bases and source links: employer payroll taxes 2026.
Sources: SSA 2026 fact sheet (Social Security wage base $184,500); IRS Publication 15 (2026); US DOL, FUTA credit reductions. State unemployment rates are new-employer rates for 2026; your assigned rate may differ.
Related
Frequently asked questions
What is the SUTA tax rate?
It depends on the state and your history. 2026 new-employer rates in our data range from 1% to 4.1%.
Do employees pay SUTA?
In most states no. Alaska, New Jersey and Pennsylvania also take a small employee contribution.
What is the SUTA wage base?
The yearly wage cap per employee: $7,000 in Arkansas, California, Florida, Louisiana, Tennessee, up to $78,200 in Washington.
How often is SUTA paid?
Most states require quarterly reports and payments.