Tax & Payroll
State Unemployment Tax (SUTA) Calculator
Estimate an employer's state unemployment tax and federal FUTA using your assigned rate and wage base.
Preparing your result…
What this calculator does
Estimates SUTA and net FUTA.
What your result means
Employer unemployment tax.
Formula
SUTA = employees × min(wage, wage base) × rate; FUTA = employees × min(wage, $7,000) × 0.6% (after full 5.4% credit)
The step-by-step working for your own numbers appears with the result above and in the PDF report.
Frequently asked questions
Symbols and assumptions
- r
- SUTA rate
- • User-entered state rate and wage base; FUTA 6.0% less 5.4% credit.
Sources and review
Reviewed 2026-09-23 · Next review 2027-01-15
- • Credit-reduction states not modelled.
- • Rules change annually.
- • Educational estimate, not tax advice.
Important limitation
This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.
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