Glossary • Updated 2026
Unemployment Insurance (SUTA/FUTA)
Employer-paid jobless benefits funding: 6% federal (credited to 0.6%) plus state SUTA rates.
In detail
New-employer SUTA rates vary by state; register in every payroll state.
First payroll in a new state = registration + nexus review, same week.
Independent contractors are excluded: misclassification audits target exactly this line.
Where it matters
More definitions
Sources
- Cal. Rev. & Tax Code; 8 Del. C.; Wyo. Stat. Title 17; FTB/SOS glossaries