Topics

Unemployment Taxes

New and Updated

  • Type:
    Employment Law Guide

    Unemployment Insurance Tax (FUTA/SUTA): Missouri

    Updated to reflect a decrease in the electronic filing threshold for quarterly reports, effective August 28, 2019.

  • Type:
    Employment Law Guide

    Unemployment Insurance Tax (FUTA/SUTA): Utah

    This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Utah. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements.

  • Type:
    Legal Timetable

    Arkansas Adopts Uniform Test for Independent Contractors

  • Type:
    Employment Law Guide

    Unemployment Insurance Tax (FUTA/SUTA): Massachusetts

    This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Massachusetts. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements. Also covered are employer medical assistance contributions.

  • Type:
    Legal Timetable

    Ohio Requires Electronic Quarterly Unemployment Insurance Reports, Payments

  • Type:
    Letters and Forms

    Illinois Contribution and Wage Report, UI 3/40

    As mandated by the Illinois Department of Employment Security, covered employers must file the Illinois Employer's Contribution and Wage Report, UI 3/40.

  • Type:
    Employment Law Guide

    Unemployment Insurance Tax (FUTA/SUTA): Vermont

    This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Vermont. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements.

  • Type:
    Legal Timetable

    North Dakota Requires Electronic Unemployment Reporting and Deposits

  • Type:
    Employment Law Guide

    Unemployment Insurance Tax (FUTA/SUTA): Pennsylvania

    This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Pennsylvania. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements.

  • Type:
    Legal Timetable

    Pennsylvania Requires Online Unemployment Tax Payments