Note: Nonprofit, governmental, and tribal entities are exempt from FUTA (Federal Unemployment Tax Act).
Click here for 2022 SUTA cost factors.
*
SUTA rates for 2023 range from 0.2% to 5.4%, while the unemployment taxable wage base remains at $8,000.
*
SUTA 2023 employer rates range from 1% to 5.4%. Alaska’s employee rate decreased to 0.51% (down from 0.56% in 2022). The unemployment taxable wage base for 2023 is $47,100 (up from $45,200).
*
SUTA rates in 2023 range from 0.07% to 18.78%, while the the new employer rate remains 2%. For the first time in decades, Arizona’s wage base increased from $7,000 to $8,000.
*
SUTA rates for employers range from 0.3% to 14.2% and the wage base is set at $7,000 for 2023.
*
No rate changes were reported in California, with the wage base holding at $7,000.
*
Colorado’s wage base increased from $17,000 to $20,400 in 2023 and will continue to increase to $23,800 in 2024, $27,200 in 2025, and $30,600 in 2026. Each year thereafter, the wage base will be adjusted by the change in Colorado’s average weekly earnings.
*
A new law has been introduced that will increase the taxable wage base to $25,000 beginning January 1, 2024 and expand the max rate up to 10%. 2023 SUTA rates range from 1.7% to 6.6%. Connecticut’s new employer rate dropped to 2.8% (down from 3.0%). The fund solvency tax is reduced to 1.2% (down from 1.4%). The 2023 wage base is holding at $15,000.
*
2023 SUTA rates range from 0.30% to 5.60% for employers in Delaware. The taxable wage base decreased to $10,500. The maximum weekly benefit amount will increase from $400 to $450 for new claims filed on or after April 2, 2023.
*
As of January 2023, no rate changes were reported in Florida, with the wage base holding at $7,000.
*
Georgia
2023 SUTA rates range from 0.06% to 8.10% in Georgia, with the wage base holding at $9,500. Effective January 2024, Georgia will reinstate the 0.06% administration assessment tax through 2026.
*
The SUTA rate for new employers increased to 4% (up from 3%). The maximum SUTA rate for experienced employers Increased to 6.2% (up from 5.8%). Hawaii’s unemployment taxable wage base increased to $56,700 for 2023 (up from $51,600). Hawaii’s maximum weekly benefit amount that a former employee can collect in unemployment increased to $763 (up from $695).
*
Idaho’s wage base increased to $49,900 (up from $46,500 in 2022). SUTA rates for employers in Idaho include a variety of surtaxes, but the net tax rates range from 0.207% to 0.691% for positive rated employers, while the net tax rates for negative-rated employers range from 1.245% to 5.4% in 2023. An administrative reserve-fund surtax (ranging from 0.03519% to 0.32912%) and a workforce development training-fund surtax (ranging from 0.00621% to 0.05808%) may also be charged.
*
SUTA rates range from 0.85% – 8.65% for 2023. The Building Fund and State Experience Factor rates that make up SUTA rates in Illinois both increased from 0.525% to 0.55% and from 111% to 127%, respectively. The taxable Wage Base also increased from $12,960 to $13,271. Weekly benefit amounts are also increased 6.5%.
*
Unemployment tax rates range from 0.50% to 7.40% in 2023 and through 2025. The wage base holds at $9,500.
*
SUTA rates range from 0% to 7% in 2023. The unemployment taxable wage base increased from $34,800 to $36,100.
*
2023 SUTA rates range from 0.17% to 6.40% for employers in Kansas, with the wage base holding at $14,000.
*
Unemployment tax rates range from 0.30% to 9.00%. A 0.075% Service Capacity Upgrade Fund assessment is included in employer rates, but those tax contributions will not be made to employers’ reserve accounts. The taxable wage base increased from $10,800 to $11,100.
*
SUTA rates for Louisiana employers range from 0.09% to 6.20%. The 2023 wage base remains at $7,700.
*
2023 SUTA will be collected under Maine’s unemployment tax schedule “A”, the lowest allowed, ranging from 0.22% to 5.69%. SUTA rates include a 0.07% competitive-skills scholarship fund assessment and a 0.15% unemployment program administrative fund assessment (up from 0.14%). The 2023 wage base is holding at $12,000.
*
2023 SUTA rates range from 1.0% to 10.5%, with the wage base holding at $8,500.
*
Massachusetts’s 2023 unemployment tax rates range from 0.56% to 8.62%. Experienced employers also pay an additional COVID-19 Recovery Assessment rate ranging from 0.708% to 10.896%. The unemployment taxable wage base continues to hold at $15,000.
*
Michigan’s 2023 SUTA rates range from 0.6% to 10.3%, with the wage base holding at $9,500.
*
SUTA rates for Minnesota employers range from 0.2% to 9% (including a base tax rate of 0.10%) in 2023. The wage base increased to $40,000 (up from $38,000 in 2022).
*
Mississippi’s 2023 SUTA rates range from 0.20% to 5.60%, with the wage base holding at $14,000.
*
2023 rates range from 0.0% to 6.975% for employers in Missouri. The wage base decreased from $11,000 to $10,500 in 2023.
*
SUTA rates range from 0.13% to 6.3% in 2023. The administrative fund tax remains 0.13% for employers with a 0.0% SUTA rate and 0.18% for all other employers. The 2023 wage base increased from $38,100 to $40,500.
*
SUTA rates in 2023 range from 0% to 5.4%, with the wage base holding at $24,000. The maximum weekly benefit amount increased to $514.
*
SUTA rates for experienced employers range from 0.3%-5.4% in 2023, while the new employer rate is set at 3%. The unemployment taxable wage base increased to $40,100 (up from $36,600).
*
For the 2nd quarter of 2023: the fund balance reduction is 1% for positive-rated employers (up from 0.5% in the 1st quarter of 2023), the inverse rate surcharge assigned to negative-rated employers is 0.5% (1% in the 1st quarter of 2023), and the emergency power surcharge is 0% (no change from the 1st quarter of 2023). The wage base will remain at $14,000.
*
New Jersey’s July 2022-June 2023 employer unemployment tax rates were issued on August 24, 2022. They now range from 0.6% to 6.4%. Rates will range from 1.2% to 7.0% for fiscal year 2024 (July 1, 2023 through June 30, 2024), unless calculations call for a lesser rate range. The 2023 taxable wage base increased to $41,100. New Jersey’s unemployment tax rate for employees is 0.425%, unchanged from 2022.
*
SUTA rates range from 0.33% to 5.4% for employers in New Mexico. The taxable wage base increased to $30,100, up from $28,700.
*
New York’s SUTA tax rates range from 2.1% to 9.9%. The unemployment wage base has increased to $12,300 and is scheduled to increase every year through 2026.
*
SUTA 2023 rates range from 0.06% to 5.76% for experienced employers, while the new employer rate is set at 1%. The taxable wage base is $29,600 (up from $28,000).
*
North Dakota’s 2023 SUTA rates range from 0.08% to 9.97%, with the wage base increasing to $40,800 (up from $38,400 in 2022).
*
SUTA rates in Ohio range from 0.8% to 10.3% in 2023, with the taxable wage base holding at $9,000.
*
SUTA rates range from 0.3% to 9.2% for 2023 and the wage base increased to $25,700. The maximum weekly benefit amount also increased to $493.
*
2023 SUTA rates for experienced Oregon employers range from 0.7% to 5.4%. The unemployment taxable wage base increased to $50,900 (up from $47,700 in 2022).
*
SUTA rates for experienced employers range from 1.419% to 10.3734% in 2023. Experience rates include a solvency surcharge and an additional contribution rate. Both of these rates increased in 2023. The solvency surcharge rate increased to 9.2% (up from 5.4% in 2022) and the additional contributions rate increased to 0.6% (up from 0.5% in 2022). The tax rate for employees also increased to 0.07% (up from 0.06% in 2022), with the wage base holding at $10,000.
*
*
2023 SUTA rates for experienced employers in Rhode Island range from 1.1% to 9.7%. The unemployment taxable wage bases is $29,700 for employers with the highest SUTA rate and $28,200 for all other employers.
*
SUTA rates for range from 0.06% to 5.46%, with the wage base holding at $14,000.
*
Unemployment tax rates range from 0% to 9.85%, with the wage base holding at $15,000.
*
SUTA rates range from 0.01% to 10.0%, with the wage base holding at $7,000.
*
SUTA rates for 2023 range from 0.23% to 6.23% with the wage base holding at $9,000. SUTA rates include a 0.13% replenishment tax as well as a 0.1% employment training and investment assessment.
*
SUTA rates for Utah employers range from 0.3% to 7.3% (including a social tax rate of 0.3%). The taxable wage base for 2023 increased from $41,600 in 2022 to $44,800. The maximum weekly benefit amount also increased to $712.
*
Effective from July 1, 2022, to June 30, 2023, unemployment tax rates range from 0.4% to 5.4%. The 2023 wage base decreased to $13,500.
*
Virginia’s 2023 SUTA rates range from 0.13% to 6.23%, with the wage base holding at $8,000.
*
Unemployment tax rates range from 0.27% to 6.03% and the maximum social tax is set at 0.70%. Washington’s 2023 increased to $67,600.
*
2023 SUTA rates range from 2.10% to 7.60% and the taxable wage base remains unchanged at $9,000.
*
As of January 2023, SUTA rates range from 1.5% to 8.5% in West Virginia, with the wage base holding at $9,000.
*
SUTA rates range from 0.00% to 12.00%, with the wage base holding at $14,000.
*
SUTA rates range from 0.0% to 8.5% in Wyoming. The wage base increased to $29,100.
Ready to chat? Get in touch today to request a no-obligation savings evaluation.
First Nonprofit has saved us so much money over the state’s program. We had one little glitch with the state recently and we contacted FNP immediately. FNP staff called us back immediately and moved to remedy the problem.
First Nonprofit has been a great partner. They have helped us saved hundreds of thousands of dollars! They have awesome resources for our nonprofit organization. Thanks for the partnership.
Life is certainly busy these days but having business partners like First Nonprofit has made some of the process hassle free. We have worked with this team for years. When we changed payroll systems, they outlined every step. I think this team is terrific and I know they get the job done! Thank you, Cruz, to all the team at FNP.
FNP has helped our agency to save thousands of dollars every year on our unemployment coverage. The service is phenomenal, and we are thankful to their team as our partner. My experience working with Marshall on the advocacy around UE for nonprofits was also a highlight as someone who teaches advocacy and lobbying for nonprofits. Really, your whole team is top shelf, so thank YOU!
Chicago Children’s Theatre has greatly benefited from our partnership with First Nonprofit, and I have always enjoyed working with the staff on our filings and any complicated questions. I would not hesitate to recommend First Nonprofit to fellow nonprofits. We’re very happy customers.
FNP is a great resource for Daniel Kids. To have a TPA that we can count on to take point on not only managing our unemployment claims, but to support and guide any protest hearing, is invaluable. All the professional support staff we have worked with have been excellent, very knowledgeable and responsive. We are grateful for the help and support, thank you.
When I first began in my position at my organization, I hadn’t had experience working with a company like FNP. The staff was so patient and helpful in helping to explain the benefits of First Nonprofit. Anytime I reach out with a question I receive a quick, clear, and thorough response. I’m so thankful that we decided to partner with FNP. Their excellence in customer service, coupled with their variety of packages frees us up to truly serve our staff and community with a peace of mind knowing that our organization is protected against unanticipated unemployment insurance expenses.
First Nonprofit gets an A+ in my book. You are so easy to work with & very knowledgeable! Whether it is my quarterly correspondence with Kim or my random interactions with Dawn about a bond … I am so pleased that I get to work with such a helpful company. Thank you!