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What Is SUI? A Simple 2025 Tax Guide for State Unemployment . . . SUI is an abbreviation for state unemployment insurance, which is a state-level program that provides financial assistance to workers who have lost their jobs It’s funded by the SUI tax, which is a payroll tax primarily paid by an employer, except in Alaska, New Jersey, and Pennsylvania, where employees also pay their share
What Is SUI Tax and Who Pays It? Heres What We Know SUI tax, or State Unemployment Insurance tax, along with federal taxes, must be paid on a quarterly basis The SUI tax employers pay goes to the state unemployment insurance program, which is