State Unemployment Tax Act (SUTA)

The State Unemployment Tax Act (SUTA) is a federal law requiring employers to fund state unemployment insurance programs through payroll taxes, with rates varying by state.

1. What is the State Unemployment Tax Act (SUTA)?
   Answer: It is a law requiring employers to fund state unemployment insurance.
   
2. Who pays it?
   Answer: Employers pay it based on employee wages.
   
3. How is the rate determined?
   Answer: Rates vary by state and employer experience rating.
   
4. What is the purpose?
   Answer: It provides benefits to unemployed workers.
   
5. How does HR manage it?
   Answer: HR calculates and remits taxes to the state.