As an employer, one of your responsibilities is withholding and paying certain taxes, like SUTA tax. But if you’re a new employer, this process can be a bit confusing at first. Read on to learn what the SUTA tax requirements are in your state.
SUTA tax overview
Before you dive into the SUTA tax requirements for your business, let’s briefly recap what SUTA tax is…
The State Unemployment Tax Act (SUTA) tax (also called SUI, state unemployment insurance, or reemployment tax) is a type of payroll tax that employers must pay to the state. States use funds from SUTA tax to pay unemployment benefits to unemployed workers.
For the majority of states, SUTA tax is an employer-only tax. However, there are three states that require employees to also pay SUI tax: Alaska, New Jersey, and Pennsylvania.
Depending on your type of business, you may be exempt from paying SUTA tax. Certain organizations, such as nonprofits and businesses with few employees, may be exempt from paying state unemployment taxes.
When it comes to SUTA tax, employers should know about the SUTA tax wage base and state unemployment tax rates. Each state sets a SUTA tax wage base for employers (aka the maximum amount of an employee’s income that can be taxed). And, the wage base typically changes from year to year. SUTA tax rates vary depending on the state your business is in (or the state your employees work, if different). Each state has its own range of rates. Your state typically tells you what your SUTA tax rate is when you register as an employer.
SUTA tax requirements by state
Whether or not you’re liable to withhold SUTA tax depends on a couple of factors. These factors typically include things like the number of employees and the amount of wages paid to employees during the quarter (aka threshold).
Use this state-by-state guide to find out if your business is liable for state unemployment taxes as well as your employer registration requirements, state contact information, and more.
Alabama
Employer liability:
- Business employers are subject to SUTA tax if they:
- Employ one or more workers on at least one day in 20 or more different weeks during the current or preceding calendar year (weeks don’t have to be consecutive)
- Paid wages of $1,500 or more in any calendar quarter during the current or preceding calendar year.
- Domestic employers must pay SUTA tax if the employer pays domestic workers in a private household, college club, fraternity, or sorority house a total of $1,000 or more in cash wages in any calendar quarter during the current or preceding calendar year.
- Agricultural employers are subject to SUTA tax if one of the following is true:
- The employer employs 10 or more agricultural workers in 20 or more different weeks during the current or preceding calendar year OR
- Has paid a total of $20,000 or more in wages to agricultural workers during any calendar quarter of the current or preceding calendar year.
Employer registration requirements: Register with the state after the liability is met.
Timeline for receiving unemployment tax number: You can receive your SUTA tax number the same day if you e-File. The wait time for receiving your tax number via mail is three – four weeks.
Contact information:
Alabama Department of Labor
334-242-2067
Alaska
Employer liability: Unlike other states, Alaska does not have a minimum amount of wages that must be paid before an employer is liable for state unemployment tax. Instead, typical employers are liable if they have an employee for some portion of a day during a calendar year.
Employer registration requirements: Register immediately after employing a worker.
Timeline for receiving unemployment tax number: The state typically issues a SUTA tax number within 10 – 14 days, unless it’s during a peak end-of-quarter season.
Contact information:
Alaska Department of Labor
907-465-2757
Arizona
Employer liability: Employers must pay SUTA tax in Arizona if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who paid a total of $20,000 or more in wages to workers during a calendar quarter must also pay SUTA tax.
Employer registration requirements: Register immediately with the state. When you meet one of the above conditions during a calendar year, you must report all gross wages and pay taxes on all taxable wages you paid during that entire calendar year.
Timeline for receiving unemployment tax number: It can take two – three weeks to receive your Arizona SUTA tax number.
Contact information:
Arizona Department of Economic Security
602-771-6602
Arkansas
Employer liability: You must pay SUTA tax if one of the following are true:
- You employ one or more workers for some portion of 10 or more days during a calendar year
- You acquire the business or part of the business of an employer subject to unemployment taxes
- You’re an agricultural employer who employs 10 or more workers in 20 or more different weeks during the current or preceding calendar year
- You’re an agricultural employer who paid a total of $20,000 in wages to workers during a calendar quarter.
Employer registration requirements: You must register in Arkansas no later than the last day of the second month in which your business first has an employee.
Timeline for receiving unemployment tax number: It typically takes one – two business days to receive your SUTA tax number.
Contact information:
Arkansas Department of Workforce Services
501-682-3100
California
Employer liability: If you operate a business and employ one or more employees, register as an employer with the Employment Development Department (EDD) when you pay wages in excess of $100 in a quarter. If you are a household employer of one or more household workers, you must register with the EDD when you pay cash wages of $750 or more in a calendar quarter.
Employer registration requirements: The state of California recommends employers immediately register as soon as they become liable for SUTA tax. You must register no later than 15 days after the date you paid in excess of wages.
Timeline for receiving unemployment tax number: After registering, it usually takes about three days (online), 14 days (mail), or 10 days (fax) to receive your tax number.
Contact information:
California Employment Development Department
888-745-3886
Colorado
Employer liability: Employers must pay SUTA tax in Colorado if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. If you’re an agricultural employer, you must pay SUTA tax if you paid a total of $20,000 in wages to workers during a calendar quarter.
Employer registration requirements: You must register with the state of Colorado only after you meet the liability.
Timeline for receiving unemployment tax number: You can get your SUTA account number immediately if you e-File. Otherwise, it can take 10 – 15 business days to receive your tax number.
Contact information:
Colorado Department of Labor and Employment
303-318-9100
Connecticut
Employer liability: Employers in Connecticut must pay SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. If you’re an agricultural employer, you must pay SUTA tax if you paid a total of $20,000 in wages to workers during a calendar quarter.
Employer registration requirements: Employers can register before they meet the above threshold but must register after they are liable. All employers with one or more employees (full- or part-time) must register by filing an Employer Status Report.
Timeline for receiving unemployment tax number: Employers can receive their SUTA tax number immediately if they register online. It typically takes seven days if you register via mail.
Contact information:
Connecticut Department of Labor
860-263-6550
Delaware
Employer liability: Employers must pay Delaware SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. If you’re an agricultural employer in Delaware, you must withhold SUTA tax if you paid a total of $20,000 in wages to workers during a calendar quarter.
Employer registration requirements: Employers should register and submit a Form UC-1 no later than 20 days after the first day of business.
Timeline for receiving unemployment tax number: Employers receive their Delaware SUTA tax number one – eight weeks after registering (mail-in only).
Contact information:
State of Delaware
302-761-8484
Florida
Employer liability: Employers must pay SUTA tax in Florida if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who paid a total of $20,000 in wages to workers during a calendar quarter must also pay SUTA tax.
Employer registration requirements: Report your business’s initial employment in the month following the calendar quarter in which employment begins.
Timeline for receiving unemployment tax number: After registering, it takes about two – four weeks to receive your SUTA tax number.
Contact information:
Florida Department of Revenue
800-352-3671
Georgia
Employer liability: Like many other states, employers must pay Georgia SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who paid a total of $20,000 in wages to workers during a calendar quarter are also liable for SUTA tax.
Employer registration requirements: Employers must immediately register with the state.
Timeline for receiving unemployment tax number: Employers who opt to register online can receive their number immediately. It takes approximately four – six weeks to get your SUTA tax number if you register via mail.
Contact information:
Georgia Department of Labor
404-232-3301
Hawaii
Employer liability: Unlike other states, Hawaii does not have a set threshold for employers (e.g., $1,500 in wages). Instead, businesses and organizations are liable for SUTA tax as soon as they hire an employee.
Employer registration requirements: Every organization that becomes an employer (hires at least one employee) must file a status report on Form BB-1 with the state tax office within 20 days of hiring an employee.
Timeline for receiving unemployment tax number: It takes roughly two weeks to receive your Hawaii SUTA tax number after you complete your registration.
Contact information:
State of Hawaii Unemployment Insurance
808-587-4242
Idaho
Employer liability: Employers must withhold SUTA tax in Idaho if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay a total of $20,000 in wages to workers during a calendar quarter are also liable for SUTA tax.
Employer registration requirements: Employers must register within six months of becoming a covered employer. A business can opt to register early, even if they have not yet hired any employees.
Timeline for receiving unemployment tax number: Employers typically receive their number two – four days after they register online.
Contact information:
Idaho Department of Labor
208-332-3576
Illinois
Employer liability: Employers in Illinois must withhold SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay a total of $20,000 in wages to workers during a calendar quarter are also liable for withholding SUTA tax.
Employer registration requirements: Employers must register immediately.
Timeline for receiving unemployment tax number: Employers who register online receive their SUTA tax number within three – five business days. If you opt to register via mail, it takes seven – 10 business days to receive your number.
Contact information:
Illinois Department of Employment Security
800-247-4984
Indiana
Employer liability:
- Regular business entities must pay SUTA tax if they have a liability of one dollar or more in remuneration to a covered worker.
- Domestic employers are liable for SUTA tax if they hired household help of any kind and paid a total of $1,000 or more in wages in any calendar quarter in a calendar year.
- Agricultural employers who pay $20,000 or more in wages in a calendar quarter or have 10 or more agricultural employees for some part of a day for 20 weeks during a calendar year must pay SUTA tax.
Employer registration requirements: Register as soon as you meet one of the thresholds.
Timeline for receiving unemployment tax number: Employers who register online receive their number immediately. If you register with the state via mail, you will typically receive your number within four weeks.
Contact information:
Indiana Department of Workforce Development
800-437-9136
Iowa
Employer liability: Employers must withhold Iowa SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay a total of $20,000 in wages to workers during a calendar quarter are also liable for withholding SUTA tax.
Employer registration requirements: You should register no later than the month after you first hire employees in Iowa.
Timeline for receiving unemployment tax number: Employers typically receive their SUTA tax number immediately after registering.
Contact information:
Iowa Workforce Development
888-848-7442
Kansas
Employer liability: Employers in Kansas must withhold SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay a total of $20,000 in wages to workers during a calendar quarter are also responsible for withholding SUTA tax.
Employer registration requirements: Employers must register within 15 days of hiring their first employee.
Timeline for receiving unemployment tax number: You can receive your tax number immediately if you register online. Otherwise, it takes seven – 10 business days to receive your SUTA tax number via mail.
Contact information:
Kansas Department of Labor
785-296-5000
Kentucky
Employer liability: Kentucky businesses must withhold SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. If you’re an agricultural employer who pays $20,000 or more in wages to workers during a calendar quarter, you are also responsible for withholding SUTA tax.
Employer registration requirements: You should register as soon as possible after you have met one of the tax liability requirements.
Timeline for receiving unemployment tax number: Employers who register online usually receive their number within three – five business days. If you opt to register via mail, it generally takes seven days to receive your SUTA tax number.
Contact information:
Kentucky Career Center
502-564-2900
Louisiana
Employer liability: Employers must withhold Louisiana SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable for withholding SUTA tax.
Employer registration requirements: You only need to make an account after you meet one of the liability thresholds.
Timeline for receiving unemployment tax number: Employers typically receive their SUTA tax number three – five business days after registering with the state.
Contact information:
Louisiana Workforce Commission
1-866-783-5567
Maine
Employer liability: Employers in Maine must withhold SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable for withholding SUTA tax.
Employer registration requirements: Once an employer meets one of the above thresholds, they must register.
Timeline for receiving unemployment tax number: If you register online, you will receive your number in one – two weeks. Employers who register via mail typically get their number within three – four weeks.
Contact information:
Maine Department of Labor
207-623-7900
Maryland
Employer liability: Employers must withhold SUTA tax in Maryland if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Maryland agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable for SUTA tax.
Employer registration requirements: Employers must register immediately.
Timeline for receiving unemployment tax number: After you register, you receive your Maryland SUTA tax number in four – six weeks.
Contact information:
Maryland Department of Labor
410-767-2414
Massachusetts
Employer liability:
- Regular business entities are liable for SUTA tax if they meet one of the following thresholds:
- Have employees working one or more days in 13 weeks during a calendar year.
- Pay wages of $1,500 or more in any calendar quarter.
- Agricultural businesses are liable for state unemployment in Massachusetts if they:
- Paid total cash wages of $40,000 or more in any calendar quarter OR
- Employed 10 or more individuals on any day in any 20 weeks in a calendar year.
Employer registration requirements: If you are a new employer or if you have not done business in Massachusetts before, you need to register with the state.
Timeline for receiving unemployment tax number: Employers will receive their SUTA tax number immediately (online-only registration).
Contact information:
Massachusetts Labor and Workforce Development
617-626-5075
Michigan
Employer liability:
- An employer in Michigan is liable for SUTA tax if they pay $1,000 or more in wages for covered employment in a calendar year (e.g., January 1 – December 31) or if the business employed one or more employees in each of any 20 different weeks in a calendar year.
- Agricultural employers who paid $20,000 in cash in a calendar quarter to workers or employed at least 10 agricultural workers in 20 different weeks in a year are liable for SUTA tax.
Employer registration requirements: Employers must register with the state once they have hired an employee and reach one of the thresholds.
Timeline for receiving unemployment tax number: If an employer registers online, they typically receive their SUTA tax number in one week. If you opt to mail in your registration, you can expect your tax number within six – eight weeks.
Contact information:
Michigan Department of Labor and Economic Opportunity
1-855-484-2636
Minnesota
Employer liability: Minnesota does not have a specific threshold (e.g., $1,000 in wages). If you have employees covered by the Minnesota UI law, you must register for an employer account.
Employer registration requirements: Register within 30 days of employment.
Timeline for receiving unemployment tax number: Employers receive their SUTA tax number instantly.
Contact information:
Minnesota Unemployment Insurance
651-296-6141
Mississippi
Employer liability:
- Employers are liable for SUTA tax in Mississippi when they pay $1,500 in wages in a calendar quarter OR if at least one worker performs services in some portion of a day in each of 20 different calendar weeks in a calendar year.
- Agricultural employers are liable for SUTA tax if they pay $20,000 in wages in a calendar quarter OR when 10 or more workers (does not have to be the same workers) have performed services in some portion of a day in each of 20 different calendar weeks in a calendar year.
Employer registration requirements: Employers must register immediately after hiring employees.
Timeline for receiving unemployment tax number: If you register online, you typically receive your tax number within 24 – 48 hours. Employers who register by mail will receive their number in two weeks (unless an issue occurs).
Contact information:
Mississippi Department of Employment Security
601-321-6000
Missouri
Employer liability:
A general business becomes liable for SUTA tax when it:
- Pays $1,500 in wages in a calendar quarter
- Has a worker for some portion of a day in each of 20 different weeks of a calendar year
- Becomes liable under the FUTA (Federal Unemployment Tax Act) and employs a worker in Missouri
- Is determined to be a successor to a liable Missouri employer by the Division of Employment Security (DES)
Employer registration requirements: An employer needs to notify the state in writing when it becomes liable to pay SUTA taxes. This notification needs to be submitted to the state within 30 days from the date the employer becomes liable.
Timeline for receiving unemployment tax number: It can take up to one month for employers to receive their Missouri SUTA tax number.
Contact information:
Missouri Department of Labor and Industrial Relations
573-751-3215
Montana
Employer liability: If your total annual payroll for the current or preceding calendar year equals or exceeds $1,000, you are obligated to pay SUTA tax. If you’re an agricultural employer who paid workers $20,000 or more in cash for labor in any quarter during the current or preceding calendar year or you employed 10 or more workers in 20 different weeks during the current or preceding calendar year, you must pay SUTA tax.
Employer registration requirements: Register if you meet one of the above requirements.
Timeline for receiving unemployment tax number: Employers generally receive their Montana tax number within five – seven business days.
Contact information:
Montana Department of Labor and Industry
406-444-3834
Nebraska
Employer liability: Employers must withhold SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable for withholding SUTA tax.
Employer registration requirements: Every employer who begins operations in Nebraska and employs a worker is required to file an application for state unemployment.
Timeline for receiving unemployment tax number: Employers typically receive their tax number within one – two weeks (depending on when they submit their registration).
Contact information:
Nebraska Department of Labor
402-471-9898
Nevada
Employer liability: Generally, any employer that has paid wages for employment in Nevada of $225 or more during any calendar quarter must register with the state and pay taxes on those wages.
Employer registration requirements: Contact the state to find out if you’re liable for paying SUTA taxes in Nevada.
Timeline for receiving unemployment tax number: Call the state to find out the time frame for receiving your Nevada SUTA tax number.
Contact information:
Nevada Unemployment Insurance
702-486-7923
New Hampshire
Employer liability: Employers must withhold SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable for withholding SUTA tax.
Employer registration requirements: As an employer, you must file an Employer Status Report within 30 days of first providing employment in New Hampshire, acquiring the assets of an existing employer, or acquiring the assets of a separate unit of an existing employer.
Timeline for receiving unemployment tax number: If you register online, it takes two weeks to receive your SUTA tax number. Employers who register via mail receive their number within three weeks.
Contact information:
New Hampshire Employment Security
603-228-4033
New Jersey
Employer liability: If you employ one or more individuals and pay wages of $1,000 or more in a calendar year, you are typically required to pay SUTA tax.
Employer registration requirements: Employers must register with the state immediately.
Timeline for receiving unemployment tax number: Your New Jersey SUTA tax number is the same as your FEIN (Federal Employer Identification Number).
Contact information:
New Jersey Department of Labor and Workforce Development
609-292-2321
New Mexico
Employer liability:
- Non-agricultural employers are subject to SUTA tax if their total payroll for any calendar quarter for New Mexico employment is $450 or more or if there are one or more employees (part-time workers included) employed in any part of the week in each of 20 weeks within a calendar year.
- Agricultural employers must pay SUTA tax if their total payroll for any calendar quarter for New Mexico employment is $20,000 or more or if they employ 10 or more employees (part-time workers included) at any time in each of 20 weeks within a calendar year.
- Domestic employers are liable if the total payroll for any calendar quarter for New Mexico employment is $1,000 or more.
Employer registration requirements: Each employer or business entity doing business in New Mexico must inform the state within 10 days after beginning a business and request a status report, Form ES802. Employers must file the report with the state within 30 days from the commencement of the business even if the employer or business entity does not have employees performing services subject to coverage yet.
Timeline for receiving unemployment tax number: Employers receive their New Mexico SUTA tax number immediately.
Contact information:
New Mexico Department of Workforce Solutions
1-877-664-6984
New York
Employer liability: An employer is liable for SUTA tax if they paid one or more employees $300 or more in wages in any calendar quarter. Domestic employers are liable if they paid $500 or more in cash wages to employees in any calendar quarter.
Employer registration requirements: Employers should contact the state immediately if they believe they are liable for New York SUTA tax.
Timeline for receiving unemployment tax number: Employers who register online typically receive their SUTA tax number in one – three days. If you opt to mail in your registration, you should receive your NY tax number within seven business days.
Contact information:
New York Department of Labor
1-888-899-8810
North Carolina
Employer liability: Employers must withhold North Carolina SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable for SUTA tax.
Employer registration requirements: You must register as soon as you begin employing workers.
Timeline for receiving unemployment tax number: If you register online, you typically receive your NC SUTA tax number immediately. Employers who register via mail usually receive their tax number within three – six weeks.
Contact information:
North Carolina Department of Commerce
919-707-1150
North Dakota
Employer liability: Employers must withhold North Dakota SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable.
Employer registration requirements: An employer must file a Report to Determine Liability within 20 days after first employing workers.
Timeline for receiving unemployment tax number: Employers typically receive their North Dakota SUTA tax number six – eight weeks after registering.
Contact information:
North Dakota Job Service
701-328-4995
Ohio
Employer liability: Employers must withhold SUTA tax for Ohio if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable for SUTA tax.
Employer registration requirements: Employers must contact the agency as soon as they employ one or more individuals in covered employment.
Timeline for receiving unemployment tax number: If you opt to register manually, you will receive your SUTA tax number and rate within four – six weeks. Employers who register for an unemployment number online receive it instantly.
Contact information:
Ohio Department of Job and Family Services
614-466-2319
Oklahoma
Employer liability: Employers must withhold SUTA tax for Oklahoma if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable for Oklahoma SUTA tax.
Employer registration requirements: Employers must register in Oklahoma immediately after employing a worker.
Timeline for receiving unemployment tax number: It typically takes two – four weeks to receive your Oklahoma SUTA tax number.
Contact information:
Oklahoma Employment Security Commission
405-557-5452
Oregon
Employer liability: Most employers are liable for Oregon SUTA tax if they paid $1,000 or more to employees in a calendar quarter or employed one or more employees in each of 18 weeks during a calendar year.
Employer registration requirements: Call the state to ask if you are obligated to withhold Oregon SUTA tax and register with the state.
Timeline for receiving unemployment tax number: Employers typically receive their SUTA tax information within one – two weeks after registering with Oregon.
Contact information:
Oregon Department of Revenue
503-378-4988
Pennsylvania
Employer liability: Unlike other states, Pennsylvania does not have a minimum amount of wages that must be paid for an employer to be liable for SUTA tax. Instead, employers are liable if they hire an employee.
Employer registration requirements: New PA employers must register within 30 days after services covered by the UC Law are first performed for the employer. Employers who have resumed paying wages in Pennsylvania after a break in employment must re-register within 30 days after covered services resume.
Timeline for receiving unemployment tax number: If you register online, you will receive your PA unemployment tax number within two – three days. Employers who mail in a form typically receive their number in two – three weeks.
Contact information:
Pennsylvania Office of Unemployment Compensation
1-866-403-6163
Rhode Island
Employer liability: Rhode Island does not have a minimum amount of wages that must be paid before an employer is liable for state unemployment taxes. Instead, almost all employers with one or more workers in Rhode Island are subject to the Employment Security and the Temporary Disability Insurance Acts.
Employer registration requirements: New employers must register immediately.
Timeline for receiving unemployment tax number: It can take up to four weeks if you apply online. Employers applying via paper form usually receive their tax number within four – six weeks.
Contact information:
Rhode Island Department of Labor and Training
Rhode Island Division of Taxation
401-574-8700
South Carolina
Employer liability: Employers must withhold SUTA tax for South Carolina if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable for SC unemployment tax.
Employer registration requirements: You must register immediately after you become liable.
Timeline for receiving unemployment tax number: Employers typically receive their SC state unemployment number seven – 10 days after registering.
Contact information:
South Carolina Department of Employment and Workforce
803-737-2400
South Dakota
Employer liability: Employers are liable for South Dakota SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year. Agricultural employers who pay $20,000 or more in wages to workers during a calendar quarter are also liable.
Employer registration requirements: All new and acquired businesses in South Dakota must register with the Unemployment Insurance Tax Unit. Registration is also required for an existing account if the entity or ownership of the business has changed (e.g., partnership forms a corporation).
Timeline for receiving unemployment tax number: If you register online, you receive your account number and rate immediately if you are liable. Employers who submit registration forms via mail, fax, email, or in-person typically receive their unemployment information within two – three weeks.
Contact information:
South Dakota Department of Labor and Regulation
605-626-2312
Tennessee
Employer liability:
Generally, you are liable for Tennessee state unemployment taxes if you:
- Pay or expect to pay wages of $1,500 or more in any calendar quarter OR
- Employ or expect to employ one or more workers during some part of a day in each of 20 calendar weeks of a calendar year (both full- and part-time workers) OR
- Are liable under the Federal Unemployment Tax Act (FUTA) and have at least one employee in Tennessee regardless of the number of weeks employed or amount of payroll.
Employer registration requirements: Every employer in Tennessee, regardless of the number of workers, must complete and file a report to determine the status of their liability for unemployment insurance in Tennessee.
Timeline for receiving unemployment tax number: Employers usually receive their Tennessee state unemployment number within 10 business days.
Contact information:
Tennessee Department of Labor and Workforce Development
844-224-5818
Texas
Employer liability: Employers are liable for SUTA tax in Texas if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year.
Employer registration requirements: Employers must register with the Texas Workforce Commission (TWC) within 10 days of becoming subject to the Texas Unemployment Compensation Act.
Timeline for receiving unemployment tax number: Employers who register online receive their unemployment tax number immediately. If you file using the paper form, you will receive your number within two weeks.
Contact information:
Texas Workforce Commission
512-463-2731
Utah
Employer liability: You are liable for Utah SUTA tax if you employ one or more individuals for some portion of a day during a calendar year.
Employer registration requirements: New employers or existing entities which have changed ownership must file Status Report, Form 1 to register their business and determine eligibility.
Timeline for receiving unemployment tax number: Employers receive their SUTA tax number, rate, and PIN number immediately after registering online.
Contact information:
Utah Department of Workforce Services
801-526-9235
Vermont
Employer liability: Employers are liable for Vermont SUTA tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year.
Employer registration requirements: Employers should call Vermont’s Department of Labor to find out whether they are liable for Vermont unemployment tax.
Timeline for receiving unemployment tax number: Employers who apply online will receive their tax number within one to 10 days. If you mail in your registration, you typically receive your number within one to 14 days.
Contact information:
Vermont Department of Labor
802-828-4344
Virginia
Employer liability: Employers are liable for SUTA tax in Virginia if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year.
Employer registration requirements: Register once you meet the above requirements.
Timeline for receiving unemployment tax number: You can receive your Virginia tax number immediately if you register online. If you opt to mail in your registration, you will generally receive your number within six – eight weeks.
Contact information:
Virginia Employment Commission
804-786-3061
Washington
Employer liability: In most cases, if you have employees working in Washington, you must pay unemployment taxes on employee wages.
Employer registration requirements: Employers are automatically registered when they apply for a business license if they check the box that indicates they have or are planning to hire employees.
Timeline for receiving unemployment tax number: Employers typically receive their Washington unemployment number within three days if they register online or up to two weeks if they file via paper form.
Contact information:
Washington Employment Security Department
360-902-9360
West Virginia
Employer liability: Employers are liable for West Virginia unemployment tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year.
Employer registration requirements: Employers must register as soon as they hire an employee.
Timeline for receiving unemployment tax number: Employers typically receive their unemployment tax number in two – seven days.
Contact information:
West Virginia WorkForce
304-558-2676
Wisconsin
Employer liability: Like many other states, employers are liable for Wisconsin unemployment tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year.
Employer registration requirements: If you employ one or more individuals in Wisconsin, maintain employment records that permit an accurate determination of your unemployment insurance tax liability. If requested, you must submit reports to establish if you are a covered employer and/or your contribution liability.
Timeline for receiving unemployment tax number: Generally, it takes about one – two weeks for employers to receive their Wisconsin unemployment tax number (online and mail in).
Contact information:
Wisconsin Department of Workforce Development
608-261-6700
Wyoming
Employer liability: Employers must withhold Wyoming unemployment tax if they pay wages of at least $1,500 during a calendar quarter or employ at least one worker for some part of a day in 20 different weeks in a calendar year.
Employer registration requirements: You must register your business before your employees begin working.
Timeline for receiving unemployment tax number: Employers typically receive their Wyoming state unemployment tax number within four weeks.
Contact information:
Wyoming Department of Workforce Services
307-235-3217
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This is not intended as legal advice; for more information, please click here.
