State unemployment tax (SUTA)
- Wage base
- $7,000 per employee a year
- New-employer rate
- 3.40%
- Construction
- No separate rate published
Charged with it
- Employment Training Tax (ETT) 0.1% of the first $7,000 — billed on top of the rate.
Per tech, a year 3.40% × $7,000 = $238With the Employment Training Tax (ETT) billed on top: (3.40% + 0.10%) × $7,000 = $245At the new-employer rate, for a plumber paid the state median ($35.01 × 2,080 h = $72,821). The calculator uses the rate alone.
State pages read