State SUI Directory

New York

NY

SUI / SUTA Rate Data — 2026

Source: New York Department of Labor

Taxable Wage Base
$12,800
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
2.025% – 9.825%
Experience-rated range for eligible employers
New Employer Rate
4.025%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
Active
State has a Paid Family and Medical Leave program
State Agency
New York Department of Labor
Agency responsible for administering unemployment insurance
Official Agency Website
New York Department of Labor
Visit Agency →

About New York SUI Rates

New York employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $12,800of each employee's wages per year. New employers start at a rate of 4.025% before experience rating applies. Once rated, New York SUI rates range from 2.025% to 9.825%.

PFML Program: New York has an active Paid Family and Medical Leave program. Employers must register, collect employee contributions, and comply with PFML reporting requirements in addition to SUI obligations.

SUI rates are set annually by New York Department of Laborbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

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