SUTA (State Unemployment Tax Act) or SUI (State Unemployment Insurance) is a payroll tax paid by EMPLOYERS to fund state unemployment benefit programs. In most states, this is an employer-only cost and does NOT appear on your employee paystub (except in Alaska, New Jersey, and Pennsylvania, where employees also contribute). Employer rates vary based on the employer's "experience rating" — companies with more layoffs pay higher rates.
Common paystub code: SUI (employer only in most states)
Generate a paystub showing State Unemployment Tax (SUTA/SUI) clearly with our free paystub generator, or browse the full payroll glossary (44+ terms explained).
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