Understanding state unemployment taxes might not be the flashiest part of running a business, but it's one of the most important. For Georgia employers, staying compliant with 2025's SUI tax rates can help you avoid penalties, maintain your good standing with the Department of Labor, and plan payroll budgets more accurately.
In this article, we'll break down exactly what State Unemployment Insurance (SUI) tax is, how Georgia's 2025 rates work, how it differs from FUTA, and what your responsibilities as an employer really are. Let's unravel it.
State Unemployment Insurance (SUI)—sometimes called SUTA (State Unemployment Tax Act)—is a payroll tax employers pay to support temporary benefits for workers who lose their jobs through no fault of their own, such as a layoff or business closure.
Each state administers its own SUI program, so rates and rules vary depending on where your employees work. In Georgia, the SUI tax is collected by the Georgia Department of Labor (GDOL).
Georgia uses a "rating system" based on an employer's experience with unemployment claims. This is called experience rating, and it rewards employers who've had fewer layoffs with lower tax rates.
Here's how the calculation generally works:
So, if your assigned SUI rate is 2% and you pay an employee $50,000 a year, you'll only be taxed on the first $9,500, resulting in a $190 tax for that employee.
Employers can view their current rate and contribution history by logging into the GDOL Employer Portal.
Here's a snapshot of what you need to know:
Your rate letter for 2025 should have already arrived in your GDOL mailbox or digital portal. If not, contact the GDOL promptly to avoid delays in filing.
These two are often confused—but they serve different functions and go to different places.
|
Feature |
SUI |
FUTA |
|
Full Name |
State Unemployment Insurance |
Federal Unemployment Tax Act |
|
Paid To |
State (GDOL in Georgia) |
IRS |
|
Who Pays |
Employer only (in GA) |
Employer only |
|
Taxable Wage Base |
$9,500 (GA) |
$7,000 (Federal) |
|
Typical Rate |
0.04% – 8.1% (experience-based) |
6.0%, but usually reduced to 0.6% if state taxes are paid timely |
Your FUTA tax rate is reduced if you pay your SUI taxes on time. That's one more reason to stay compliant with Georgia's SUI requirements.
Looking for your FUTA tax rate or federal filing deadlines? The IRS website provides updated details every year.
SUI is paid quarterly, typically due by the last day of the month following each quarter (April 30, July 31, October 31, January 31). Late filings can incur interest and penalties.
Log in to the Georgia Department of Labor Employer Portal and review your employer rate notice. You'll receive your updated rate annually.
Not in Georgia. The employer pays 100% of the SUI tax. In some states, employees contribute a small portion, but Georgia is not one of them.
They're the same thing. SUI stands for State Unemployment Insurance. SUTA refers to the State Unemployment Tax Act. The terms are often used interchangeably.
Yes! Here are a few strategies:
Payroll tax compliance might feel like a tangled mess, but understanding your SUI obligations is a key step toward running a responsible, efficient business. By staying on top of rate updates, filing deadlines, and tax planning, you can avoid penalties, reduce costs, and ensure your company supports its workforce with integrity.
Need help figuring out how SUI (and FUTA) fit into your full payroll strategy?
🎯 Review Your Payroll Tax Process With Our HR Advisors
Whether you're a new employer or simply want to double-check your compliance, our HR experts are here to help. We'll walk you through SUI tax, FUTA coordination, and every other stitch in your payroll process.