Employers in New York are responsible for understanding the state unemployment insurance (SUI) rates for New York. Here is everything that employers need to know.
The New York State Department of Labor has set 2026 Unemployment Contributions Rates, as well as the taxable wage base for 2026.
Below are answers to some of the most common questions about 2026 unemployment contribution rates for processing New York Payroll, links to additional information, as well as what a New York payroll provider may need from you.
It is important to be aware of requirements in New York, to avoid hefty New York Labor Law Penalties and Fines.
New York SUI Tax Rates 2026
In 2026, the New York SUTA Wage Base is $13,000, up from $12,800 in 2025.
Regarding the New York SUI Contribution Rates for 2026, these have yet to be established. However, they can not exceed 3.4%.
The New York State fiscal year 2026 Budget committed to paying off the state’s Unemployment Insurance (UI) loan as well, helping achieve solvency in the federal UI Trust Fund. This will save employers roughly $100 per employee in 2026, and $250 per employee in 2027.
Previous New York SUI Tax Rates
In 2025, the New York SUTA Wage Base is $12,800, up from $12,500 in 2024.
Regarding the New York SUI Contribution Rates for 2025, the lowest rate is 2.1%, the new employer rate is 4.1%, and the highest rate is 9.9%.
For 2025, the employer normal contribution rate is 3.4%.
Additional Previous Updates
To improve filing experiences, reduce errors, and increase compliance with employer reporting of each employee’s information, the state is streamlining withholding tax and wage reporting forms and Web File applications.
Frequently Asked Questions
What are unemployment contributions?
Contributions are paid by employers to the state Department of Labor and are used to fund unemployment claims made by employees. These contributions are automatically calculated with each payroll.
How can payroll services help?
For businesses that are on our New York payroll tax service, they are collected as part of your payroll debit, and then paid into the state each quarter with your NYS-45 tax return. They appear in payroll reports as “NY-SUI” and “NY Re-employment.”
How much are businesses required to contribute?
The amount employers contribute is determined by two factors: the assigned contribution rate, and the wage base, which is the portion of employee earnings subject to contributions.
Regarding the New York SUI Contribution Rates for 2026, these have yet to be established. However, they can not exceed 3.4%.
What is the Re-Employment Services Fund Assessment?
In addition, all companies are subject to a Re-employment Services Fund assessment of 0.075% on the wage base, for up to an additional $9 per employee.
Who gets Reimburser Status?
Certain companies such as religious organizations, educational institutions, and other non-profits may apply for “Reimburser” status, meaning they pay no contributions up front and instead must reimburse the state after the fact for any unemployment claims made against them.
How is my contribution rate determined?
Contribution rates are determined by several factors, including the overall balance of the unemployment system as a whole, and the number of unemployment claims filed by your employees in the prior calendar year.
If unemployment claims were made against you, you may see your rate increase in the following year. Employers can find contribution rate information on the New York DOL website.
Since 2014, the lowest rate that may be assigned is 2.025%, and the highest is 9.825%. New companies are automatically assigned a rate of 4.025%.
How to find out how my rate was determined?
EBC does not have access to any unemployment claim information, so if you have questions about how your rate was calculated, you will need to contact the NY Department of Labor directly at 888-899-8810.
I’ve already run payrolls in the new year using my previous rate. What if my rate for the new year is different?
Once your new rate is entered into the payroll system, your prior processed payrolls for the new year will be re-calculated to determine your correct contributions due.
What if I have employees in other states?
Each state sets its own timeline for publishing rate notices. Many states sent out notices of their new rates in December.
Other states use a different calculation period; for example, New Jersey sets new rates effective July 1.
Each state also sets its own wage base. Details can be found in each state’s Department of Labor.
Where can I find more information?
To see your company’s unemployment account information and rate history, visit https://apps.labor.ny.gov/UIEHP/, and log in using your Federal Employer Identification Number (FEIN) and NY Employer Registration Number.
You may receive an error message during periods of high traffic, in which case you may have to try again later.
Employers should also note that the state now requires employers to issue a New York Unemployment Insurance Notice when an employee becomes entitled to unemployment insurance benefits.
Get Help from EBC HCM
For more help with SUI Tax rates for New York, try contacting a New York payroll and HR provider.
For more detailed information about unemployment contributions and how rates are calculated, visit https://dol.ny.gov/unemployment/employer-unemployment-insurance-information.
