W-4 Form

All U.S. employees and employers need to understand IRS Form W-4.
‍

Form W-4, Employee’s Withholding Certificate, determines the amount of federal tax an employer withholds from an employee's paycheck.
‍

Every employee who receives a paycheck must complete Form W-4. It’s necessary to complete one when starting a new job. It’s a good idea to update it to reflect life changes like marriage or having children. Employees can also adjust their withholding for more precise tax management using Form W-4.
‍

Proper completion helps ensure the right federal tax withholding, which affects year-end tax refunds or tax liabilities.
‍

Learn more about Form W-4, employer and employee responsibilities, tips to filling it out, and answers to frequently asked questions in What is Form W-4.

‍

State Unemployment Insurance (SUI) Tax Rates

Alabama

SUI Tax Rate: 0.14%-5.4%

Alaska

SUI Tax Rate: 1%-5.4%

Arizona

SUI Tax Rate: 0.05%-14.03%

Arkansas

SUI Tax Rate: 0.2%-10.1%

California

SUI Tax Rate: 1.5%-6.2%

Colorado

SUI Tax Rate: 0.81%-12.34%

Connecticut

SUI Tax Rate: 1.1%-7.8%

Delaware

SUI Tax Rate: 0.4%-5.4%

Florida

SUI Tax Rate: 0.10%-5.4%

Georgia

SUI Tax Rate: 0.04%-8.10%

Hawaii

SUI Tax Rate: 0.2%-5.8%

Idaho

SUI Tax Rate: 0.281%-5.4%

Illinois

SUI Tax Rate: 0.750%-7.850%

Indiana

SUI Tax Rate: 0.5%-9.4%

Iowa

SUI Tax Rate: 0.0%-7.0%

Kansas

SUI Tax Rate: 0.16%-6.0%

Kentucky

SUI Tax Rate: 0.3%-9.0%

Louisiana

SUI Tax Rate: 0.09%-6.2%

Maine

SUI Tax Rate: 0.00%-5.75%

Maryland

SUI Tax Rate: 0.30%-7.50%

Massachusetts

SUI Tax Rate: 0.83%-12.65%

Michigan

SUI Tax Rate: 0.06%-10.3%

Minnesota

SUI Tax Rate: 0.1%-9.0%

Mississippi

SUI Tax Rate: 0.20%-5.60%

Missouri

SUI Tax Rate: 0.0%-9.24%

Montana

SUI Tax Rate: 0.00%-6.12%

Nebraska

SUI Tax Rate: 0.0%-5.4%

Nevada

SUI Tax Rate: 0.25%-5.4%

New Hampshire

SUI Tax Rate: 0.1%-7.5%

New Jersey

SUI Tax Rate: 0.4825%-6.2825%

New Mexico

SUI Tax Rate: 0.33%-6.4%

New York

SUI Tax Rate: 2.1%-9.9%

North Carolina

SUI Tax Rate: 0.06%-5.76%

North Dakota

SUI Tax Rate: 0.08%-9.6%

Ohio

SUI Tax Rate: 0.4%-10.1%

Oklahoma

SUI Tax Rate: 0.3%-9.2%

Oregon

SUI Tax Rate: 0.9%-5.4%

Pennsylvania

SUI Tax Rate: 1.419%-14.4684%

Puerto Rico

SUI Tax Rate: 2.0%-5.4%

Rhode Island

SUI Tax Rate: 1.10%-9.70%

South Carolina

SUI Tax Rate: 0.06%-5.46%

South Dakota

SUI Tax Rate: 0%-9.35%

Tennessee

SUI Tax Rate: 0.01%-10%

Texas

SUI Tax Rate: 0.25%-6.25%

Utah

SUI Tax Rate: 0.3%-7.3%

Vermont

SUI Tax Rate: 0.4%-5.4%

Virginia

SUI Tax Rate: 0.10%-6.20%

Washington

SUI Tax Rate: 0.00%-8.12%

Washington DC

SUI Tax Rate: 1.9%-7.4%

West Virginia

SUI Tax Rate: 1.5%-8.5%

Wisconsin

SUI Tax Rate: 0.00%-12.00%

Wyoming

SUI Tax Rate: 0.14%-10.00%

This content is for educational purposes only, is not intended to provide specific legal advice, and should not be used as a substitute for the legal advice of a qualified attorney or other professional. The information may not reflect the most current legal developments, may be changed without notice and is not guaranteed to be complete, correct, or up to date

W-4 Form

State Unemployment Insurance (SUI) Tax Rates

Sign Up Now