Employers must pay into both federal and state unemployment funds if they (1) pay wages to employees totaling $1500 or more in any quarter, or (2) have at least one employee during any day of the week during 20 weeks in a calendar year, regardless of whether or not the weeks were consecutive.
State Unemployment Tax Rates
State unemployment tax rates are based on employer experience - the number of claims of similar employers in your industry - and the rates change yearly. New employers pay a standard rate until their experience rating is determined.
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