State Unemployment Tax, also known as SUTA, is an employer paid tax that some states impose. SUTA can be in addition to FUTA (Federal Unemployment Tax) or instead of it.
The rate you pay for SUTA will be based on your state plus your history as an employer. You will be sent your rate information when you register with your state.
Alaska, New Jersey, and Pennsylvania also have a small SUI tax which is employee paid
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