Taxable Wage Base
$12,800
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.13% – 9.10%
Experience-rated range for eligible employers
New Employer Rate
3.75%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
Active
State has a Paid Family and Medical Leave program
Protest Deadline
30 days
Days from notice receipt to file a protest with New York Department of Labor
§ compliance & regulatory profile
Beyond SUI
Paid Family & Medical Leave
New York Paid Family Leave / DBL
Employer Rate
0.00%
Employee Rate
0.45%
Total Rate
0.45%
Wage Base
$89,344
Employee-only; wage base = 60% of state AWW — Effective 2026-01-01
Workers CompIndependent rating bureau (not NCCI)OSHAFederal OSHA jurisdictionIncome TaxHas state individual income tax
Official Agency Website
New York Department of Labor
§ context
About New York SUI Rates
New York employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $12,800of each employee's wages per year. New employers start at a rate of 3.75% before experience rating applies. Once rated, New York SUI rates range from 0.13% to 9.10%.
SUI rates are set annually by New York Department of Laborbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.
Got a New York SUI notice?
Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.