SUTA 2024 Cost Changes

SUTA 2024 Cost Changes

Unemployment insurance tax rate and wage base updates listed below have been announced. Nonprofit, governmental, and tribal entities should examine what these changes could mean for their budget. While these changes and requirements bind for-profit entities, nonprofit, governmental, and tribal entities have options.

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Note: Nonprofit, governmental, and tribal entities are exempt from FUTA (Federal Unemployment Tax Act).

Click here for 2023 SUTA cost factors.

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Alabama

SUTA rates range from 0.20% to 5.40% in 2024. The taxable wage base remains $8,000.

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Alaska

SUTA rates range from 1% to 5.4%. The taxable wage base increased from $47,100 to $49,700 in 2024. The employee contribution rate decreased from 0.51% to 0.50%.

Arizona

SUTA rates range from 0.05% to 14.03%. Taxable wage base remains $8,000.

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Arkansas

SUTA rates range from 0.225% to 10.125% for experienced employers. The 2024 new employer rate is 1.9%. The administration assessment (formerly stabilization tax) is 0.125% from January – June, then 0.1% from July-December. The taxable wage base remains $7,000.

California

SUTA rates range from 1.5% to 5.9% for positive-balance employers and 6.2% for all negative-balance employers in 2024. New employers pay 3.4% in 2024. Positive-balance employers also pay a 0.1% extra Employment Training Tax. Voluntary contributions are not permitted in 2024. The taxable wage base remains $7,000.

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Colorado

SUTA rates range from 0.81% to 12.34%. The 2024 wage base increased from $20,400 to $23,800 and is scheduled to increase to $27,200 in 2025 and $30,600 in 2026. A claimant’s maximum weekly benefit increased from $742 to $781.

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Connecticut

Wage base increased to $25,000 (up from $15,000 in 2023); tax rates range from 0.1% – 10.0% (max rate increased from 5.4% in 2023). A claimant’s maximum weekly benefit range increased from $703-$778 to $721-$796.

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Delaware

Tax rates continue to range from 0.3% to 5.6%. The rate for new employers remains at 1.2%. Tax rates include an additional supplemental assessment of 0.2%. The taxable wage base remains $10,500.

D.C.

SUTA rates range from 2.10% to 7.60%. Taxable wage base remains $9,000.

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Florida

SUTA rates range from 0% to 5.4% for most employers. Taxable wage base remains $7,000.

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Georgia

SUTA rates range from 0.04% to 8.10%, with a 0.06% administration assessment tax reinstated from 2024 – 2026. The taxable wage base remains $9,500.

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Hawaii

Hawaii enacted an Unemployment Insurance Technology Special Fund Tax of 0.01% for all employers. SUTA rates range from 0.2% to 5.8%. The taxable wage base increased from $56,700 to $59,100 in 2024. The maximum weekly benefit increased from $763 to $796.

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Idaho

SUTA rates range from 0.352% to 5.4%. The new employer rate increased from 1% in 2023 to 1.231%. The taxable wage base increased from $49,900 to $53,500. The maximum weekly benefit increased from $532 to $568.

Illinois

SUTA rates range from 0.85% to 8.65%. The taxable wage base increased from $13,271 to $13,590. The maximum weekly benefit range increased from $578-$790 to $593-$808.

Indiana

Unemployment tax rates range from 0.50% to 7.40% through 2025; the taxable wage base remains $9,500.

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Iowa

SUTA rates range from 0.00% to 7.00%, and the taxable wage base increased from $36,100 to $38,200. The minimum weekly benefit amount range a claimant can collect increased from $82-$99 to $86-$105. The maximum weekly benefit range increased from $551-$676 to $582-$714.

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Kansas

SUTA rates range from 0.16% to 6.00%. The taxable wage base remains $14,000. A claimant’s minimum weekly benefit increased from $140 to $147. The maximum weekly benefit amount also increased from $560 to $589.

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Kentucky

SUTA rates range from 0.3% to 9.0%. The wage base increased from $11,100 to $11,400. A claimant’s maximum weekly benefit increased from $626 to $665.

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Louisiana

SUTA tax rates range from 0.09% to 6.2%. The taxable wage base remains at $7,700.

Maine

SUTA rates range from 0.28% to 6.03%. Rates include a 0.13% competitive-skills scholarship fund assessment and a 0.15% administrative fund assessment. Taxable wage base remains $12,000.

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Maryland

SUTA rates range from 0.3% to 7.5%. Taxable wage base remains $8,500.

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Massachusetts

SUTA rates range from 1.079% to 15.665%, an increase from 2023. Taxable wage base remains $15,000. The maximum weekly benefit was adjusted to $1,033.

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Michigan

SUTA rates range from 0.06% to 10.3%. The taxable wage base remains at $9,500.

Minnesota

SUTA rates range from 0.20% to 9.10% and include a 0.1% Workforce Enhancement Fee. The taxable wage base increased from $40,000 to $42,000 in 2024. The maximum weekly benefit increased from $858 to $890.

Mississippi

SUTA rates range from 0.2% to 5.6%. Taxable wage base remains $14,000.

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Missouri

SUTA rates range from 0% to 6.75%. The taxable wage base decreases to $10,000.

Montana

SUTA rates range from 0.13% to 6.30%. A claimant’s maximum weekly benefit increased from $657 to $698. The taxable wage base increased from $40,500 to $43,000.

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Nebraska

Taxable wage base range remains $9,000 – $24,000. The maximum weekly benefit increased from $514 to $546.

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Nevada

SUTA rates range from 0.3% to 5.4%. Taxable wage base increased from $40,100 to $40,600. A claimant’s maximum weekly benefit increased from $562 to $585.

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New Hampshire

SUTA rates range from 0.1% to 1.7% for positive-rated employers. Tax rates for negative-rated employers range from 3.3% to 7.5%. The new employer rate is set at 1.7%. The taxable wage base remains $14,000.

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New Jersey

New Jersey FY 2024 SUTA rates range from 1.200% to 7.000%. The taxable wage base increased from $41,100 to $42,300 in 2024. The maximum weekly benefit increased from $830 to $854.

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New Mexico

SUTA rates range from 0.33% to 6.40%. The taxable wage base increased from $30,100 to $31,700. The minimum weekly benefit increased from $96 to $107, while the maximum weekly benefit increased from $514 to $577.

New York

The taxable wage base increased from $12,300 to $12,500 and is scheduled to increase annually through 2026.

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North Carolina

SUTA rates range from 0.06% to 5.76%. The taxable wage base increased from $29,600 to $31,400.

North Dakota

SUTA rates range from 0.08% to 9.68%. The taxable wage base increased from $40,800 to $43,800. A claimant’s maximum weekly benefit increased from $673 to $748.

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Ohio

Ohio SUTA rates increased in 2024, ranging from 0.9% to 10.6%, including a mutualized rate of 0.5% for experienced employers. The taxable wage base remains $9,000. The maximum weekly benefit range increased from $561-$757 to $583-$787.

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Oklahoma

SUTA rates range from 0.3% to 9.2%, and the taxable wage base increased from $25,700 to $27,000 in 2024. The maximum weekly benefit increased from $493 to $519.

Oregon

SUTA rates range from 0.9% to 5.4%. The taxable wage base increased from $50,900 to $52,800 in 2024. A claimant’s minimum weekly benefit increased from $183 to $190. The maximum weekly benefit amount also increased from $783 to $813.

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Pennsylvania

SUTA rates range from 1.1419% to 10.3734%, with the Additional Contributions Factor increasing from 0.50% to 0.60% and the Surcharge Adjustment multiplier increasing from 5.40% to 9.20% in 2024. The employee rate increased from 0.06% to 0.07%. The taxable wage base remains $10,000.

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Puerto Rico

SUTA rates range from 3.5% to 5.4%, an increase from 2023. The unemployment wage base remains $7,000.

Rhode Island

SUTA rates range from 1.1% to 9.7%, including a 0.21% job development assessment. The taxable wage base range increased from $28,200-$29,700 to $29,200-$30,700 in 2024. A claimant’s maximum weekly benefit range increased from $680-$850 to $705-$881.

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South Carolina

SUTA rates range from 0.06% to 5.46% and include a 0.06% contingency assessment. Taxable wage base remains $14,000.

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South Dakota

SUTA rates range from 0% to 9.35%. The taxable wage base remains $15,000. A claimant’s maximum weekly benefit increased from $487 to $514.

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Tennessee

SUTA rates range from 0.01% to 10% from January to June 2024. The taxable wage base remains $7,000.

Texas

SUTA rates range from 0.25% to 6.25%. A claimant’s minimum weekly benefit increased from $72 to $73. The maximum weekly benefit also increased from $563 to $577. Taxable wage base remains $9,000.

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Utah

SUTA rates range from 0.3% to 7.3%. The taxable wage base increased from $44,800 to $47,000. The minimum weekly benefit increased from $28 to $44, while the maximum weekly benefit increased from $712 to $746.

Vermont

Tax rates range from 0.40% to 5.40%; the taxable wage base increased from $13,500 to $14,300 in 2024. A claimant’s maximum weekly benefit increased from $668 to $705.

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Virginia

SUTA rates range from 0.10% to 6.20%. Taxable wage base remains $8,000.

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Washington

SUTA rates range from 1.25% to 8.15%. Taxable wage base increased from $67,600 to $68,500. A claimant’s minimum weekly benefit increased from $295 to $323. The maximum weekly benefit amount also increased from $999 to $1,019.

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Washington, D.C.

Taxable wage base remains $9,000.

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West Virginia

SUTA rates range from 1.50% to 8.50%. The taxable wage base increased from $9,000 to $9,521. A claimant’s maximum weekly benefit increased from $631 to $662.

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Wisconsin

The taxable wage base remains $14,000, while SUTA rates range from 0%-4.3% for positive-rated employers and 6.4%-12% for negative-rated employers.

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Wyoming

SUTA rates range from 0.00% to 8.50%. The taxable wage base increased from $29,100 to $30,900. A claimant’s minimum weekly benefit increased from $40 to $43. The maximum weekly benefit amount also increased from $560 to $595.

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Testimonials

Throughout our membership in the Unemployment Savings Program, First Nonprofit understood our demands, community dynamics, and the importance of seamless services; that allowed us to serve our constituents better.

Prevent Blindness America, Chicago, IL

Because INCS advocates for the operating conditions that allow charter public schools to provide high quality public education, partnering with First Nonprofit was an easy decision. First Nonprofit’s unemployment programs provide our member schools two operating elements crucial to their ability to provide high quality public education: savings and budget certainty. Capable, committed teachers are the key to student success. By participating in the unemployment insurance savings plan, charter public schools gain peace of mind and are able to invest more money in their teachers.

Illinois Network of Charter Schools, Chicago, IL

It has been our sincere pleasure to maintain a strong, vibrant business partnership with First Nonprofit. We greatly admire their strong industry knowledge, technical expertise, constant professionalism, knowledgeable and dedicated staff. They are always extremely responsive, personable and provide us with the necessary guidance and recommendations on a numerous variety of employment scenarios.

Thresholds, Chicago, IL

NYCON members who use First Nonprofit’s programs enjoy enduring savings and improved efficiency. Our association knows that success, because from the beginning, we achieved the same great benefits. Great savings, seamless technology, and responsive service. NYCON highly recommends First Nonprofit’s remarkable unemployment solutions.

New York Council of Nonprofits, Albany, NY

Visually Impaired Preschool Services has been a client of First Non-Profit since it was first offered as a benefit of VisionServe Alliance. We completed a thorough evaluation of cash savings to our agency before taking advantage of this wonderful benefit and it has been a very wise decision. Our experience with the processes from accounting to claims have been professional, expeditious and easy.

Visually Impaired Preschool Services, Louisville, KY

Luckily for us, our interactions regarding any issues with staffing has been very minimal! I can say that all other interactions with regards to billing, 941 reporting, etc. have been extremely pleasant, accommodating and easy to work with. Kim Ghanayem is always prompt, professional and friendly. Thank you so much!

Neurologic Music Therapy Services of Arizona, Phoenix, AZ

First Nonprofit has been easy to work with and makes the administrative process easier and smoother. We enjoy working with you.

Visually Impaired Preschool Services, Louisville, KY

The Ensight Skills Center has enjoyed working with First Nonprofit for several years. We are enrolled in their Unemployment Savings Program and although we have not required a lot of intervention, there have been a few times. I know others have dealt with the same problem of unemployment fraud over the last year and in our case, a call to First Nonprofit (they actually answer their phones) cleared up the issue. They also sent us a letter to send to all our employees telling them what they needed to do to prevent this in the future and protect themselves. What a relief! Over the years if I have questions or concerns, they are happy to listen, advise and help if they can. Another BIG advantage of using First Nonprofit is that all the money that is paid into the Unemployment Savings Program lives on my balance sheet as an asset. The money continues to be Ensight’s not the governments. First Nonprofit has certainly given me peace of mind.

Ensight Skills Center, Inc, Fort Collins, CO