In this section...

How we determine tax rates

Unemployment tax rates for employers change every year. See the current tax rates and learn how we set them.

Penalties for late or incomplete tax payments and reports

Avoid penalties for not paying your unemployment taxes or filing your quarterly report on time. In some cases, you can ask us to waive a penalty.

Employers' guide to paying taxes

Learn tax-paying basics. Read about payment plans and recent tax relief.

Appeal an unemployment tax decision

Employers: If you disagree with our decision about your unemployment taxes, you can appeal that decision.

Unemployment trust fund: Where your taxes go

Unemployment insurance (or unemployment benefits) is a federal-state partnership. Program rules come from both federal and state laws and guidance.

Federal Unemployment Tax Act (FUTA) certification or recertification

FUTA allows the Internal Revenue Service (IRS) to collect taxes from employers to fund state agencies like us. Learn what to do if you need to recertify FUTA.