State Unemployment Insurance Tax

State Unemployment Insurance Tax Overview:

State Unemployment Insurance (SUI) is an employer-funded tax that gives short-term benefits to those who have lost or left their jobs.

An employer's SUI rate can change annually depending on the amount of money an employer pays their employees as well as the number of employees laid off.

State administration of SUI varies.  We do have access to state resources for some states to inform us of rate changes.  That kind of informational access is the exception.  For this reason we ask ALL employers to provide copies of the rate change notifications they receive from the states they operate in.

If we do not receive timely notification of a rate change, an incorrect rate will be applied which will result in a balance owed to or a credit due from the state(s). In either case, amendments may have to be prepared and filed as well as additional instructions to the employer and the state(s).

It is true that some employees are not subject to SUI and there are employers where these employees are the sole employees.  We still ask these employers to provide copies of the rate change notifications they receive from the states they operate in as the employer's workforce could change with the addition of employees that are subject to SUI.

States begin sending notifications of the next years rate in the fourth quarter.

Employers in our system receive email reminders to provide us with the state's SUI correspondence in the fourth quarter as well.

Employers may not receive notification from the state for a variety of reasons, it is not safe to assume that the rate is "unchanged" just because the notice was not received.

Where and how to send the SUI notification(s):

• Scan and email the notification to payroll@ludtpayroll.com or,
• Fax the notification to (480) 287-8765

Resources if no notification was received:

If no notification has been received, the easiest way to verify the business SUI rate is to call the state's Employment Department and ask to confirm the business SUI rate for the coming year.

You will need to have the business identification number used by the state to track SUI or, the business Federal Employer Identification Number (EIN).

Here is a contact list of state employment agencies:

California Employment Development Department: 1-888-745-3886

Colorado Department of Labor and Employment 303-318-8000

Florida Department of Economic Opportunity: 850-488-6800

Indiana Department of Workforce Development: 1-800-891-6499

New York State Department of Labor: 1-888-899-8810

Oklahoma Employment Security Commission: 405-557-7222

Oregon Employment Department: 503-947-1488

Pennsylvania Office of Unemployment Compensation: 866-403-6163

Texas Workforce Commission: 512-463-2887

Washington Employment Security Department: 360-902-9360