当你成为雇主, you add a lot of things to your plate, like running payroll. And, one of your employer responsibilities with payroll is withholding certain taxes, such as SUTA tax. But, what is SUTA tax?
SUTA Definition
The State Unemployment Tax Act (SUTA) tax is a type ofpayroll tax这些国家要求雇主支付。建立了Suta，为流离失所者提供失业救济金。各国使用资金支付失业保险benefits to unemployed workers.
States might also refer to SUTA tax as the following:
- State unemployment insurance
- SUI
- Reemployment tax (e.g., Florida)
Who pays SUTA tax? In most states, SUTA or SUI is an employer-only tax. However, employees in Alaska, New Jersey, and Pennsylvania must also pay SUI tax. If you have employees in any of these three states, withhold SUTA tax from their wages and remit it to the state.
有些国家可能会豁免某些企业支付Suta税。例如，州可能豁免非营利组织和企业，少数雇员支付国家失业税。
There are a couple of key components of SUTA tax that you should be aware of, including the SUTA wage base and rates.
SUTA wage base
Each state sets its own SUTA tax wage base. Ataxable wage base, or threshold, is the maximum amount of an employee’s income that can be taxed.
所有雇主的卫生群工资基础都是相同的国家。例如，华盛顿州雇主的工资基础为2020年的52,700美元。这意味着所有不免税的华盛顿雇主都必须缴纳员工工资的税，直到他们获得这一金额。
Each state’s wage base is subject to change each year. Stay up-to-date with your SUTA wage base to ensure you’re withholding the correct amount of SUTA tax for each employee.
SUTA rates
Like SUTA wage bases, SUTA rates also vary state to state. Each state typically has a range of SUTA rates (e.g., 0.65% – 6.8% in Alabama). When you register as an employer, your state will generally tell you what your SUTA tax rate is.
Many states give new employers a standard new employer SUTA rate. The new employerSUI rateis different in each state. Once you gain more experience as an employer, your state will assign you a new rate.
各国也可能根据您的行业提供基本率，如建筑和非施工行业。建筑行业通常比非施工行业具有更高的Suta率。
例如，2019年俄亥俄州新雇主Suta率为2.7％。但是，2019年新的建筑雇主率为5.9％。
If you live in a state that doesn’t assign a standard new employer rate, you need to wait for your state to assign yours.
如果您是新雇主，请按照以下步骤查找Suta Rate：
- 使用您所在的州注册SUTA税务账户
- Receive new employer contribution rate from the state
- 起床dated SUTA rate from your state
SUTA tax example
Say you’re a new employer in Kentucky. You run a non-construction business. The new employer rate in Kentucky for 2019 is 2.7%. Kentucky’s SUTA wage base for 2019 is $10,500. This means you must pay up to $283.50 in SUTA taxes per employee (e.g., .027 x $10,500).
另一方面，您表示您是肯塔基州建筑行业的雇主。2019年，您的新雇主率为9.75％而不是2.7％。您可以在每位雇员的新雇主建设率（.0975 x $ 10,500）中支付高达$ 1,023.75的南部税收。
How to apply for a SUTA account
Are you a new employer? Yes? Great (and congrats!). It’s time for雇主注册.
所以......你怎么做到的？
To get started applying for your state unemployment tax account, you must check your state’s website for details.
每个州的注册过程都有所不同。在大多数情况下，您可以直接通过您所州的网站在线申请。退房新雇主的信息by state for more details. You can also consult your state for more information about how to apply for a SUTA account.
向您的州支付Suta税
You’re responsible for reporting your SUTA tax liability to your state and making payments. In most cases, you will need to make quarterly SUTA payments to your state.
Fill out your state’s return that reports employee wages to the state unemployment tax office.
Many states give employers an option to file and pay their state unemployment taxes online. Check with your state about whether or not you can pay your SUTA tax liability electronically. And, be sure to contact your state for more details about depositing and reporting your SUTA tax liabilities.
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This article has been updated from its original publication date of March 17, 2015.
This is not intended as legal advice; for more information, please点击这里。