SUTA tax is determined by taking a percentage of a worker’s salary that is capped at a certain annual pay level. FUTA is the federal unemployment tax and not to be confused with SUTA. The tax rate for SUTA can vary from state to state since it is a state tax and can change at any time. As a matter of fact, some businesses relocate to a different state just for better SUTA rates.

Some employers’ think of SUTA as a tax but, really it’s an insurance program. The payout of unemployment insurance is also handled differently from state to state. Because of the variance of the program it is better for employers’ to consult tax experts for advice on SUTA tax rates.
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