What is FUTA and what is the effective rate?

FUTA = Federal Unemployment Tax. Gross rate: 6.0% on first $7,000/employee. Net rate after 5.4% SUTA credit: 0.60%. Maximum FUTA per employee per year: $42.00. Credit reduction states pay more.

SUTA = State Unemployment Tax. Rates range from 0% to 10%+, experience-rated by state. Wage bases range from $7,000 (TX, FL, CA) to $68,500 (WA) in 2026. New employers typically pay ~2.7%.

Are employer payroll taxes deductible?

Yes. All employer payroll taxes (FICA employer share, FUTA, SUTA, workers' comp) are fully deductible as ordinary business expenses under IRC §162, reducing taxable business income.

Form 941 is the quarterly employer tax return reporting wages, income tax withheld, and FICA. Due April 30, July 31, October 31, January 31. Required for all employers with W-2 employees.

🏢 Employer Payroll Tax Calculator 2026

Calculate your total employer payroll tax liability per pay period and annually — FICA (Social Security 6.2% + Medicare 1.45%), FUTA (0.6% net), SUTA (all 50 states), 2026 Social Security wage base ($176,100), quarterly Form 941 amounts, IRS deposit schedules, true total employee cost, and the complete IRS payroll tax compliance guide.

FICA Employer Share FUTA 2026 All 50 State SUTA SS Wage Base $176,100 Form 941 Guide True Employee Cost

💼 Payroll Details

Number of Employees

Pay Period

Total Gross Wages This Period Sum of all employees' gross pay for this pay period

Average YTD Wages Per Employee Year-to-date wages per employee (affects SS wage base and FUTA/SUTA caps)

🗺️ SUTA — State Unemployment Settings

State (loads 2026 SUTA wage base)

SUTA Wage Base ($)

SUTA Rate (%) New employer typical rate; varies by experience

Workers' Comp Rate (% of wages, optional) 0.5–5%+ depending on industry/state; enter 0 to exclude

Total Employer Tax — This Period

$1,996.13

🏛 Federal FICA Taxes

Social Security 6.2% $1,550.00

Medicare 1.45% $362.50

FICA Subtotal$1,912.50

📋 Unemployment Taxes

FUTA (Federal) 0.6% net $0.00

SUTA (State) 2.7% $0.00

Unemployment Subtotal$0.00

🦺 Other Employer Costs

Workers' Comp 0% $0.00

TOTAL Employer Cost (taxes)$1,912.50

📅 Annual Projections & Quarterly Deposits

Pay Periods per Year26

Annual Gross Payroll$650,000

Est. Annual FICA Employer$49,725

Est. Annual FUTA$0

Est. Annual SUTA$0

Est. Total Annual Employer Tax$49,725

Employer Tax as % of Payroll7.65%

Quarterly Form 941 Deposit$12,431

💰 True Total Cost Per Employee (avg)

Wages+ Employer Taxes

Avg Gross Wages / Period$5,000

+ Employer Taxes / Period$383

+ Workers' Comp / Period$0

True Cost Per Employee / Period$5,383

Cost Multiplier1.077×

Annual Cost Per Employee$139,958

📖 How to Use This Employer Tax Calculator

1

Enter Number of Employees and Pay Period
Input your total employee headcount and select how frequently you run payroll (weekly, bi-weekly, semi-monthly, monthly, or annual). The pay frequency is used to project annual payroll costs and calculate your estimated quarterly Form 941 federal tax deposit amounts. Bi-weekly (26/year) is the most common schedule in the US.
2

Enter Total Gross Wages and Year-to-Date Average
Enter the combined gross wages for all employees for this pay period. The YTD (year-to-date) average per employee is critical for accuracy — Social Security taxes only apply until each employee's wages reach $176,100 in 2026, and FUTA/SUTA taxes only apply until each employee's wages reach their respective wage bases. Once employees exceed these thresholds mid-year, those taxes stop.
3

Select Your State to Load SUTA Settings
Choose your state from the dropdown to automatically populate the 2026 SUTA wage base and new-employer rate. Every state sets its own SUTA wage base (ranging from $7,000 in some states to $68,500 in Washington), and every employer's rate varies based on their "experience rating" — history of layoffs and unemployment claims. New employers typically receive a standard rate; veteran employers are rated lower or higher based on their claims record.
4

Add Workers' Compensation Rate (Optional)
Workers' comp insurance rates vary widely by industry (0.5% for office work to 10%+ for construction/roofing) and state. Adding this gives a more complete picture of total employer cost per employee. Workers' comp premiums are typically calculated as a percentage of payroll and paid to a private insurer or state fund (in monopolistic states: Ohio, North Dakota, Washington, Wyoming, Puerto Rico).
5

Read Results: Per-Period Tax, Annual Projection, and True Employee Cost
The results panel shows your FICA employer liability, FUTA and SUTA unemployment taxes (both capped by wage bases), annual projections, estimated quarterly Form 941 deposit, and the true total cost per employee — including the cost multiplier (e.g., 1.077× means the employee costs 7.7% more than their salary due to employer taxes alone, before benefits).

📐 Employer Payroll Tax Formulas — MathJax Rendered

FICA Employer Taxes (Social Security + Medicare)

$ T_{SS} = \min\!\bigl(W,\;\max(0,\;B_{SS} - Y_{SS})\bigr) \times 6.20\% $

$ T_{Med} = W \times 1.45\% \quad \text{(no wage cap)} $

$ T_{FICA} = T_{SS} + T_{Med} = \min(W,\;B_{SS}-Y_{SS}) \times 6.20\% + W \times 1.45\% $

$ \text{Example (5 employees, avg wages \$5,000/period, YTD \$25,000):} $

$ T_{SS} = 25{,}000 \times 6.20\% = \$1{,}550 \qquad T_{Med} = 25{,}000 \times 1.45\% = \$362.50 $

$ T_{FICA} = \$1{,}550 + \$362.50 = \mathbf{\$1{,}912.50}\text{ (employer share only)} $

$W$ = total gross wages this period · $B_{SS}$ = 2026 SS wage base = \$176,100 · $Y_{SS}$ = YTD wages per employee already earned. Once $Y_{SS} \geq B_{SS}$, Social Security stops for that employee. Medicare ($T_{Med}$) has no wage cap — 1.45% applies to every dollar of wages. The employer SS rate = employee SS rate = 6.20%; combined = 12.40%. The employer Medicare rate = employee Medicare rate = 1.45%; combined = 2.90%. Total employer FICA = combined 7.65%. Employees earning over \$200,000 pay an additional 0.9% Medicare surcharge — employers do NOT match this surcharge.

FUTA — Federal Unemployment Tax (Employer Only)

$ T_{FUTA} = \min\!\bigl(W_{emp},\;\max(0,\;B_{FUTA} - Y_{FUTA})\bigr) \times r_{FUTA,net} $

$ r_{FUTA,gross} = 6.00\% \qquad r_{SUTA,credit} = 5.40\% \qquad r_{FUTA,net} = 6.00\% - 5.40\% = \mathbf{0.60\%} $

$ B_{FUTA} = \$7{,}000 \text{ per employee per year} $

$ T_{FUTA,max} = \$7{,}000 \times 0.60\% = \mathbf{\$42.00}\text{ per employee per year} $

$ \text{5 employees: max annual FUTA} = 5 \times \$42 = \mathbf{\$210.00} $

$W_{emp}$ = wages per employee · $B_{FUTA} = \$7,000$ = federal FUTA wage base (unchanged since 1983) · $r_{FUTA,net} = 0.60\%$ assumes full 5.4% SUTA credit. States with outstanding federal loans (FUTA "credit reduction states") may have reduced credits, raising the effective rate above 0.60%. The IRS publishes credit reduction states each November. Employers pay FUTA quarterly (Form 941) if liability exceeds \$500; otherwise accumulate until year-end. Annual reconciliation on Form 940 due January 31.

SUTA — State Unemployment Tax & True Employee Cost Multiplier

$ T_{SUTA} = \min\!\bigl(W_{emp},\;\max(0,\;B_{SUTA} - Y_{SUTA})\bigr) \times r_{SUTA} $

$ T_{total} = T_{FICA} + T_{FUTA} + T_{SUTA} + T_{WC} $

$ C_{true} = W + T_{total} \qquad M = \frac{C_{true}}{W} = 1 + \frac{T_{total}}{W} $

$ \text{Example: } W = \$5{,}000,\; T_{total} = \$383 \Rightarrow M = \frac{5{,}383}{5{,}000} = \mathbf{1.077\times} $

$ \text{Annual cost: } C_{annual} = (W + T_{total}) \times N_{periods} $

$B_{SUTA}$ = state SUTA wage base (ranges from \$7,000 in TX/FL to \$68,500 in WA in 2026) · $r_{SUTA}$ = experience-rated SUTA rate (new employers typically 2.7%; range 0%–10%+) · $T_{WC}$ = workers' compensation insurance (0%–15%+ depending on industry classification code) · $M$ = true employee cost multiplier. At 7.65% FICA-only, $M \approx 1.077$. With all taxes and mid-range benefits (health insurance, 401k match, PTO), typical $M$ ranges from 1.25 to 1.40 — a $50,000 salary may cost $62,500–$70,000 in total employment cost.

📋 2026 Federal Employer Payroll Tax Rates

Tax	Employer Rate	Employee Rate	2026 Wage Base	Max Per Emp/Year
Social Security (OASDI)	6.20%	6.20%	$176,100	$10,918.20 (employer)
Medicare (HI)	1.45%	1.45%	No limit	Unlimited
Add'l Medicare Tax	0.00%	0.90% (over $200k)	$200k+ / $250k MFJ	Employee only; not matched
FUTA (gross rate)	6.00%	None	$7,000	$420.00 (gross)
FUTA (net after SUTA credit)	0.60%	None	$7,000	$42.00 (net typical)
SUTA (new employer avg)	~2.7% (varies)	None/varies	$7,000–$68,500	State-specific

🗺️ 2026 SUTA Wage Bases — Selected Key States

State	SUTA Wage Base	New Employer Rate	Rate Range
Washington (WA)	$68,500	1.00%	0.10%–6.00%
Hawaii (HI)	$56,700	2.40%	0.00%–5.60%
Oregon (OR)	$52,800	2.10%	0.90%–5.40%
Idaho (ID)	$49,900	1.00%	0.207%–5.40%
New Jersey (NJ)	$42,300	2.80%	0.40%–5.40%
New York (NY)	$12,800	3.40%	0.60%–7.90%
California (CA)	$7,000	3.40%	1.50%–6.20%
Texas (TX)	$9,000	2.70%	0.23%–6.23%
Florida (FL)	$7,000	2.70%	0.10%–5.40%
Wyoming (WY)	$30,900	0.00%	0.00%–8.50%

💡 Washington has the highest SUTA wage base in 2026 at $68,500 — meaning employers pay SUTA on up to $68,500 per employee per year vs. only $7,000 in many other states. For a company with 50 employees in Washington, this can mean tens of thousands more in annual SUTA cost compared to a Texas employer. Wyoming charges new employers 0% SUTA — unique nationally. SUTA wage bases typically adjust annually for inflation.

🏛️ Complete Guide to Employer Payroll Taxes in the United States

Employer payroll taxes are one of the most significant but least understood costs of operating a business with employees in the United States. Unlike income taxes, which are withheld from employees' paychecks, employer payroll taxes are costs paid entirely from the employer's own funds — on top of wages, not deducted from them. Every business with even a single W-2 employee is responsible for this complex web of federal and state obligations, administered by the IRS, the Social Security Administration, the Department of Labor, and 50 separate state agencies.

The modern payroll tax system was born from the Great Depression. President Franklin D. Roosevelt signed the Social Security Act on August 14, 1935, creating the first mandatory federal retirement savings program. The original FICA rate was just 1% on the employer and 1% on the employee — applied on the first $3,000 of wages. It was designed as a modest safety net for elderly Americans who had lost everything in the stock market crash of 1929. Medicare was added 30 years later by President Lyndon B. Johnson's Great Society legislation in 1965 (Social Security Amendments of 1965), initially at 0.35% employer/employee. Today, the combined FICA burden on employers is 7.65% of wages — a figure that has grown steadily as the Social Security wage base rises annually and the covered programs expand.

🏛️

FICA Deep Dive — 2026

FICA (Federal Insurance Contributions Act) funds two programs: Old-Age, Survivors, and Disability Insurance (OASDI/Social Security) and Hospital Insurance (Medicare Part A). Employer portion: 6.2% Social Security on wages up to $176,100 (2026 wage base, adjusted annually by SSA for national average wage index) + 1.45% Medicare (no cap) = 7.65% total. The wage base increases most years: it was $160,200 in 2023, $168,600 in 2024, $176,100 in 2026. An employer with one employee earning $200,000 hits the SS cap mid-year and saves $7.75/pay period (bi-weekly) once the cap is reached — critical for payroll planning and cash flow forecasting.

📋

FUTA Mechanics & Credit Reduction States

FUTA's nominal rate is 6.0% on the first $7,000 of each employee's wages. However, employers in states that maintain a solvent state unemployment insurance (SUI) fund receive a 5.4% credit, reducing the net FUTA rate to 0.60%, or a maximum of $42.00 per employee per year. But "credit reduction states" — those that borrowed from the federal unemployment trust fund and haven't repaid — lose part of this credit. In 2024, California, New York, and a few others were credit reduction states, raising FUTA costs by $21–$63+ per employee. The IRS publishes the list of credit reduction states annually in November on Schedule A (Form 940).

📅

IRS Deposit Schedules & Form 941

Employers must deposit payroll taxes (employee withholding + employer FICA) using one of two schedules: Monthly depositors (previous 4-quarter tax liability $50,000 or less) deposit by the 15th of the following month. Semi-weekly depositors (liability over $50,000) deposit within 3 business days of payroll. Both groups file Form 941 quarterly (April 30, July 31, October 31, January 31). A "next-day" rule applies if single payroll tax liability exceeds $100,000. FUTA is reported annually on Form 940 (due January 31) with quarterly deposits if FUTA liability exceeds $500. Penalties range from 2% (1–5 days late) to 15% (10+ days after IRS notice).

⚠️

Trust Fund Recovery Penalty (TFRP)

The most severe payroll tax consequence: the Trust Fund Recovery Penalty (IRC §6672) holds individual "responsible persons" personally liable for 100% of unpaid trust fund taxes (employee withholding + employee FICA). "Responsible persons" include owners, officers, managers — anyone with authority to direct payment of company funds. Unlike most business debts, TFRP liabilities survive bankruptcy and cannot be discharged. The IRS aggressively pursues TFRP; multiple parties at the same company can each be assessed the full amount independently. This makes payroll tax deposits the highest-priority financial obligation for any business — even ahead of rent, suppliers, or other creditors.

🚨 Never miss a payroll tax deposit. The IRS imposes tiered penalties that escalate rapidly: 2% for 1–5 days late, 5% for 6–15 days late, 10% for over 15 days late, and 15% after an IRS notice is received. These compound on top of interest. For a company with a $50,000 quarterly payroll tax deposit, a 30-day delay could trigger $5,000–$7,500 in penalties alone. Enroll in EFTPS (Electronic Federal Tax Payment System at eftps.gov) for free federal tax deposits — same-day or future-dated payments accepted.

💡 Employee vs. Independent Contractor: Employer payroll taxes (FICA, FUTA, SUTA) apply only to employees (W-2), not independent contractors (1099-NEC). However, misclassifying an employee as a contractor is a serious IRS violation. The IRS 3-factor "common law" test examines: behavioral control (who controls how the work is done), financial control (who controls business aspects of the worker's job), and type of relationship (written contracts, permanency, integration into business). The Department of Labor's 2024 independent contractor rule (effective March 2024) narrowed the definition further. Misclassification penalties include back FICA taxes, interest, and up to 100% employer-share penalty under IRC §3509.

Written & Reviewed by Num8ers Editorial Team — IRS Payroll Compliance, Business Tax & Employment Law Specialists Last updated: April 2026 · Sources: Social Security Act of 1935 (Pub.L. 74-271, 49 Stat. 620) · Medicare, added by Social Security Amendments of 1965 (Pub.L. 89-97) · IRS Revenue Procedure 2025-28 — 2026 pension limits and FICA thresholds · Social Security Administration "2026 Social Security Changes" — Wage Base $176,100, COLA 2.5% · IRS Publication 15 (Employer's Tax Guide), Rev. Jan 2026 · IRS Publication 15-A "Employer's Supplemental Tax Guide" · IRS Form 941 Instructions Q1 2026 · IRS Form 940 Instructions (FUTA), 2026 · IRC §3111(a) — employer SS rate; §3111(b) — employer Medicare rate; §6051 — wage statements · IRC §6672 — Trust Fund Recovery Penalty (100%) · Federal Unemployment Tax Act (FUTA), 26 USC §3301–3311 · DOL FUTA credit reduction states 2024 (Schedule A, Form 940) · DOL Final Rule on Employee or Independent Contractor Classification, 2024 (29 CFR Part 795) · National Conference of State Legislatures — 2026 state unemployment insurance wage bases and rates · IRS EFTPS (eftps.gov) — free federal tax deposit system · Paychex 2025 Small Business Survey: median employer cost of benefits adds 29% above base salary. This calculator provides estimates for planning. Always consult a licensed CPA, enrolled agent, or payroll professional for legal compliance. Tax rates change annually.

❓ Frequently Asked Questions — Employer Payroll Taxes

What payroll taxes does an employer pay in 2026?

Employers pay three categories of taxes — completely from their own funds (not withheld from employees): (1) FICA employer share: Social Security 6.2% (wages up to $176,100) + Medicare 1.45% (no cap) = 7.65% of gross wages. (2) FUTA: 0.60% net (6.0% gross minus 5.4% SUTA credit) on first $7,000 per employee = max $42/employee/year. (3) SUTA: varies by state (0%–10%+) on state-specific wage base ($7,000–$68,500). Total employer tax burden: typically 7.65%–10%+ of gross wages, before benefits.

What is the 2026 Social Security wage base?

The 2026 Social Security wage base is $176,100 (up from $168,600 in 2024 and announced by the SSA alongside the 2.5% COLA for 2026). The wage base is adjusted annually by the Social Security Administration based on changes in the national average wage index. Employers pay 6.2% Social Security tax on each employee's wages up to this amount — once an employee earns $176,100 in 2026, Social Security taxes stop for that employee for the rest of the calendar year. Medicare tax (1.45%) has no wage base cap.

What is FICA and how much do employers pay?

FICA (Federal Insurance Contributions Act) is the combined Social Security and Medicare payroll tax. Employers pay: 6.2% Social Security + 1.45% Medicare = 7.65% total on all employee wages (SS portion capped at $176,100). This exactly matches the employee's contribution, bringing the total combined FICA rate to 15.3%. Example: An employee earning $60,000/year — employer pays $4,590 in FICA ($3,720 SS + $870 Medicare), employee pays the same $4,590 withheld from their paycheck.

How does FUTA work and what is the effective rate?

FUTA (Federal Unemployment Tax Act) funds the federal unemployment insurance program. Gross rate: 6.0% on the first $7,000/employee/year. Employers in states with a solvent SUI fund receive a 5.4% SUTA credit, reducing the net rate to 0.60%, for a maximum of $42.00 per employee per year. "Credit reduction states" (states that borrowed from the federal trust fund and haven't repaid) lose part of this credit — in 2024, California and New York were credit reduction states at 0.6% additional reduction, meaning employers in those states paid $63 additional per employee in FUTA. FUTA is an employer-only tax — employees pay nothing.

What is an experience rating for SUTA, and how can I lower my rate?

Experience rating adjusts your SUTA rate based on your history of unemployment claims relative to your payroll. The formula varies by state but generally: lower claim history = lower rate. New employers start at a state-assigned standard rate (typically 2.7%). Over 1–3 years, your "experience account" builds: UI benefits paid to former employees are charged against your account; premiums paid credit it. To lower your SUTA rate: (1) Avoid layoffs — hire carefully; (2) Contest invalid UI claims promptly (respond to all notices); (3) Separate employees for documented cause when possible; (4) Consider a "voluntary contribution" to your experience account in some states to achieve a lower rate bracket. In Texas, rates range from 0.23% to 6.23% — the difference between a 0.5% rate and a 5% rate on $9,000/employee/10 employees = $4,050 saved annually.

When are employer payroll taxes due to the IRS?

Timing depends on your deposit schedule determination made annually by the IRS: Monthly: Tax liability ≤$50,000 for the 4 preceding quarters → deposit by 15th of following month. Semi-weekly: Tax liability >$50,000 → Payday Wednesday/Thursday = deposit by following Wednesday; Payday Friday/Saturday/Sunday/Monday/Tuesday = deposit by following Friday. Next-day rule: Any single-day accumulation of $100,000+ must be deposited the next business day (applies regardless of deposit schedule). Form 941 (quarterly return) is due by the last day of the month following each quarter: April 30, July 31, October 31, January 31. Form 940 (annual FUTA reconciliation) due January 31.

Do employers pay income tax on behalf of employees?

No — employers do not pay income tax for employees. Employers withhold federal income tax, state income tax, and employee FICA from employee paychecks and remit these withheld amounts to the IRS and state agencies — but these are the employee's taxes, not the employer's. The IRS considers withheld taxes held in "trust" for employees and the government, which is why willful failure to remit attracts the severe Trust Fund Recovery Penalty (100% personal liability). Employers pay only: employer FICA (7.65%), FUTA, and SUTA from their own business funds.

How much does an employee really cost an employer?

True employee cost = Gross Wages × Cost Multiplier (M). Formula: $M = 1 + r_{FICA} + r_{FUTA} + r_{SUTA} + r_{WC} + r_{benefits}$. For a $50,000/year employee: FICA employer = $3,825; FUTA = $42 max; SUTA (avg 2.7% on $9k base avg) = $243; health insurance employer contribution = $6,000–$12,000; 401k match (3%) = $1,500; workers' comp (avg 1.5%) = $750; PTO/holidays (15 days) = $2,885. Total additional cost above salary: $12,360–$18,360. True cost: $62,360–$68,360 — a multiplier of 1.25–1.37. Only payroll taxes are computed here; add benefits for full cost.

What is the Trust Fund Recovery Penalty (TFRP)?

The Trust Fund Recovery Penalty (IRC §6672) is a 100% penalty assessed personally against "responsible persons" who willfully fail to collect or remit employment taxes. "Responsible person" = anyone who had authority and duty to pay these taxes (owners, officers, bookkeepers with signatory authority, even board members in some cases). "Willfully" = knew taxes were due and chose not to pay (includes ignoring the problem). The penalty is assessed for the "trust fund" portion — employee income tax withheld + employee FICA. Multiple responsible parties can each be assessed the full amount; payment by one reduces others' liability. TFRP survives both corporate and personal bankruptcy — it cannot be discharged. This is the most aggressive personal liability provision in the US tax code for business owners.

Are employer payroll taxes tax-deductible?

Yes — all employer payroll taxes are fully deductible as ordinary business expenses under IRC §162 (trade or business expenses). This includes: employer FICA (7.65%), FUTA, SUTA, and workers' comp premiums. These reduce your company's taxable income, providing a tax shield. Example: $20,000 annual employer payroll taxes for a C-corp in the 21% federal tax bracket = $4,200 in actual tax savings (federal only). For pass-through entities (S-corps, partnerships, sole proprietors), the deduction flows through to personal returns where the business owner's marginal rate applies.

What is Form 941 and who must file it?

Form 941 (Employer's Quarterly Federal Tax Return) is filed by every employer who pays wages to employees. It reports: total wages paid, employee income tax withheld, employer and employee FICA (Social Security and Medicare) taxes, any adjustments, and total tax deposits made. Form 941 reconciles what you owe against what you've deposited quarterly. It does NOT cover FUTA (that's Form 940). Due dates: Q1 (Jan–Mar) → April 30; Q2 (Apr–Jun) → July 31; Q3 (Jul–Sep) → October 31; Q4 (Oct–Dec) → January 31. One exception: very small employers owing $1,000 or less annually may file Form 944 (annual) instead.

How do payroll taxes differ for self-employed workers?

Self-employed individuals pay Self-Employment Tax (SE Tax) under SECA (Self-Employment Contributions Act) instead of FICA. SE Tax rate = 15.3% (combining both employer and employee shares: 12.4% SS + 2.9% Medicare). However, self-employed individuals may: (1) Deduct 50% of SE tax from gross income on Schedule 1 (the "employer half" deduction); (2) Deduct 100% of health insurance premiums; (3) Contribute to SEP-IRA or Solo 401(k) with higher limits. Net SE tax = 15.3% × 92.35% of net self-employment income (the 7.65% reduction accounts for employer-half deductibility). A self-employed person earning $100,000 net pays SE tax of ~$14,130 vs. an employee at the same gross who pays $7,650 employee FICA (employer pays the other $7,650, which is an invisible cost to the employee).

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✅ Disclaimer: This calculator provides estimates for budgeting and planning purposes. Actual payroll tax liability depends on each employee's exact year-to-date wages, filing status, and state-specific rules. SUTA rates are experience-rated and vary per employer. Always verify rates with IRS Publication 15 and your state's Department of Labor. Use EFTPS.gov for all federal payroll tax deposits. Consult a licensed CPA or enrolled agent for payroll tax compliance.