SUI rate guide
SUI and SUTA rates in 2026: how they work and how to check yours
How states set unemployment tax rates, what to look for on your rate notice, how to protest one and when a voluntary contribution pays.
What is SUI?
State unemployment insurance (SUI), also called state unemployment tax (SUTA), is an employer tax that funds benefits for workers who lose their jobs through no fault of their own. Each state runs its own program, with its own rates, taxable wage base and rules.
Most rates are experience-rated: the more benefits charged to your account, the higher your rate. New employers pay a set new-employer rate until they have enough history.
How SUI rates are calculated.
Experience rating
States compare the benefits charged to your account with your taxable payroll over several years.
Reserve ratio
Many states use a reserve ratio: contributions paid minus benefits charged, divided by average taxable payroll. A larger reserve means a lower rate.
Benefit ratio
Some states use a benefit ratio: benefits charged divided by taxable payroll. A higher ratio means a higher rate.
Taxable wage base
Each state taxes wages only up to a set amount per employee each year. Examples for 2026: Ohio: $9,000, California: $7,000, Texas: $9,000.
Source: the regulation catalog. Kreto-computed, not yet checked by a CPA.
Why a rate notice can be wrong.
Each state's method is on its page in the state directory.
- Benefits charged to the wrong employer account
- Charges for a former employee whose claim was later overturned
- An incorrect taxable wage base
- Payments missing or credited to the wrong period
- Clerical errors in the rate calculation
- Duplicate charges from overlapping registrations
- Your payroll software using last year's rate
How to protest your SUI rate.
- Read the notice closely.Compare the rate, the benefit charges and the taxable payroll on the notice with your own records.
- Gather the evidence.Payroll reports, separation records, claim responses and anything that shows a charge does not belong to you.
- File a written protest before the window closes.Each state sets its own window, and many count from the date the notice was mailed. A few states have no rate appeal at all. Check your state's window in the table below.
- Ask for a hearing if the protest is denied.Most states let you request one. Bring your evidence, and your CPA or attorney if you have one.
Kreto checks a rate notice against the agency's 2026 schedule in 51 states, shows the difference in dollars and drafts the protest for a person to approve.
Voluntary contributions.
Some states let an employer pay a voluntary contribution into its SUI account to move to a lower rate. It is worth it only if the year's savings beat the payment. The calculator works it out: the payback period and the three-year return.
2026 protest windows, by state.
Each window, as the catalog records it. Kreto-computed, not yet checked by a CPA.
| State | Agency | Protest window | Voluntary contributions | Check level | Open |
|---|---|---|---|---|---|
| Alabama | Alabama Department of Labor | 30 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Alaska | Alaska Department of Labor | 30 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Arizona | Arizona Department of Economic Security | 15 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Arkansas | Arkansas Division of Workforce Services | 30 days from the mailing date | Not available | Kreto-computed, not yet checked by a CPA | |
| California | California Employment Development Department | 60 days from the notice date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Colorado | Colorado Department of Labor and Employment | 20 days from the notice date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Connecticut | Connecticut Department of Labor | Not established; confirm with the agency | Not available | Kreto-computed, not yet checked by a CPA | |
| Delaware | Delaware Department of Labor | 15 days from the notice date | Not available | Kreto-computed, not yet checked by a CPA | |
| District of Columbia | DC Department of Employment Services | 30 days from the mailing date | Not available | Kreto-computed, not yet checked by a CPA | |
| Florida | Florida Department of Revenue | 20 days from the mailing date | Not available | Kreto-computed, not yet checked by a CPA | |
| Georgia | Georgia Department of Labor | Not established; confirm with the agency | Allowed | Kreto-computed, not yet checked by a CPA | |
| Hawaii | Hawaii Department of Labor | 15 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Idaho | Idaho Department of Labor | 14 days from the notice date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Illinois | Illinois Department of Employment Security | 15 days from the mailing date | Not available | Kreto-computed, not yet checked by a CPA | |
| Indiana | Indiana Department of Workforce Development | 15 days from the mailing date | Not available | Kreto-computed, not yet checked by a CPA | |
| Iowa | Iowa Workforce Development | 30 days from the notice date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Kansas | Kansas Department of Labor | 15 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Kentucky | Kentucky Office of Unemployment Insurance | 20 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Louisiana | Louisiana Workforce Commission | 30 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Maine | Maine Department of Labor | 30 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Maryland | Maryland Department of Labor | 30 days from the notice date | Not available | Kreto-computed, not yet checked by a CPA | |
| Massachusetts | Massachusetts Department of Unemployment Assistance | 60 days from the notice date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Michigan | Michigan Unemployment Insurance Agency | 30 days from the mailing date | Not available | Kreto-computed, not yet checked by a CPA | |
| Minnesota | Minnesota Department of Employment and Economic Development | 45 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Mississippi | Mississippi Department of Employment Security | 30 days from the notice date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Missouri | Missouri Division of Employment Security | 30 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Montana | Montana Department of Labor and Industry | 10 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Nebraska | Nebraska Department of Labor | 30 days from receipt | Allowed | Kreto-computed, not yet checked by a CPA | |
| Nevada | Nevada Department of Employment Training and Rehabilitation | 15 days from the notice date | Allowed | Kreto-computed, not yet checked by a CPA | |
| New Hampshire | New Hampshire Employment Security | 14 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| New Jersey | New Jersey Department of Labor | 30 days from the notice date | Allowed | Kreto-computed, not yet checked by a CPA | |
| New Mexico | New Mexico Department of Workforce Solutions | 30 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| New York | New York Department of Labor | 30 days from the mailing date | Not available | Kreto-computed, not yet checked by a CPA | |
| North Carolina | North Carolina Division of Employment Security | A fixed date each year; confirm with the agency | Allowed | Kreto-computed, not yet checked by a CPA | |
| North Dakota | North Dakota Job Service | 15 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Ohio | Ohio Department of Job and Family Services | 30 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Oklahoma | Oklahoma Employment Security Commission | 20 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Oregon | Oregon Employment Department | 20 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Pennsylvania | Pennsylvania Office of Unemployment Compensation | 90 days from the mailing date | Not available | Kreto-computed, not yet checked by a CPA | |
| Rhode Island | Rhode Island Department of Labor and Training | 15 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| South Carolina | South Carolina Department of Employment and Workforce | No rate appeal | Allowed | Kreto-computed, not yet checked by a CPA | |
| South Dakota | South Dakota Department of Labor and Regulation | 15 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Tennessee | Tennessee Department of Labor and Workforce Development | 30 days from the notice date | Not available | Kreto-computed, not yet checked by a CPA | |
| Texas | Texas Workforce Commission | No rate appeal | Allowed | Kreto-computed, not yet checked by a CPA | |
| Utah | Utah Department of Workforce Services | 30 days from the notice date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Vermont | Vermont Department of Labor | 30 days from the notice date | Allowed | Kreto-computed, not yet checked by a CPA | |
| Virginia | Virginia Employment Commission | No rate appeal | Allowed | Kreto-computed, not yet checked by a CPA | |
| Washington | Washington State Employment Security Department | 30 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA | |
| West Virginia | WorkForce West Virginia | Not established; confirm with the agency | Allowed | Kreto-computed, not yet checked by a CPA | |
| Wisconsin | Wisconsin Department of Workforce Development | Not established; confirm with the agency | Allowed | Kreto-computed, not yet checked by a CPA | |
| Wyoming | Wyoming Department of Workforce Services | 30 days from the mailing date | Allowed | Kreto-computed, not yet checked by a CPA |
Windows can change. Check with the agency before you file.
Questions about SUI rates.
What is the SUI rate for 2026?
Each state sets its own, from a minimum to a maximum, with a separate rate for new employers. Look up any state's 2026 range with the free SUI rate lookup.
What is the SUTA wage base for 2026?
It differs by state. The table above and each state's page show the 2026 figure with its source.
Is SUTA the same as SUI?
Yes. Two names for the same state unemployment tax.
SUI rate lookup Voluntary contribution calculator State directory SUI and unemployment Reading a rate notice Responding to a rate notice
Got this year's rate notice?
Upload it to the free scan to see what it is and when the window closes. In an account, Kreto checks it against the agency's schedule and drafts the protest.