• ValeU Group

State Unemployment Tax


Important Update - FLORIDA


Florida - Recently passed legislation(HB 15 / SB 50) has now been signed by the Governor, and the state is mailing revised tax rate notices to employers immediately. The state has already posted the new reduced 2021 rates online; employers can view by logging into their account at floridarevenue.com/taxes/filepay or brtx-fl-uc.bswa.net/.


The new Minimum Tax Rate is 0.10%(down from 0.29%), meaning almost all employers will be receiving significant tax rate decreases for 2021.


In addition, “Pursuant to Executive Order #21-80, COVID-19 Reemployment Assistance/Payment of Employer Contributions, the due date for payment of reemployment tax for the quarter ended March 31, 2021, has been extended to May 31, 2021. This extension applies only to the payment; to be considered timely, employers must complete and file the Employer’s Quarterly Report (Form RT-6) no later than April 30, 2021."


ValeU Group continues to monitor the situation and is awaiting word on what the state’s plans are for employers that have already submitted payments at the previous tax rates.


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  • ValeU Group

Updated: Apr 9


State Unemployment Tax

Important Update FL, KY and NC Revised Rates – MA Rates Issued:


Florida - The state recently passed legislation(HB 15 / SB 50) that will change certain rating factors for the 2021 and 2022 SUI Tax Rates, and it waiting signature form the Governor. Once signed, the state will revise all 2021 SUI Tax Rates shortly after. This should result in sizeable rate reductions for most employers except those that are currently minimum rated(0.29%) and certain maximum rated employers(5.40%).

KentuckyThe state has decided to change the Tax Rate Schedule for 2021 back to Schedule A from the current Schedule E. This will result in rates being reduced for all employers from 1.00% to 0.70%. Rates are currently being issued. The state will also be lowering the 2021 Wage base back down to $10,800(originally was $11,100)


Massachusetts ­– The state finally issued their tax rates with a mail date of April 6. Due to recent legislation they were able to keep Rate Schedule E for 2021(same as 2020). However, the state did increase the Solvency Assessment, a key factor in the rate calculation, from 0.58% to 9.23%. This will result in a severe decrease to all employers Account Balances and an increase to almost all employers Tax Rates.

North Carolina ­– The state passed Senate Bill 114, which lowered the employer base contribution rate by 0.50%. This will result in most employers seeing a rate reduction of up to 0.50% for 2021. Employers not impacted are those who are minimum(0.06%, New Employers(1.00%) and certain maximum rated employers(5.76%). Rates are currently being issued.

2021 Tax Rate Update:

As of April 8, all states except Texas(June) have issued their 2021 SUI Tax Rates



Below is a list of important upcoming deadlines:

Penalty Rate Protest Deadlines:

Massachusetts – June 20 // Mississippi – April 11 // North Carolina – May 1

Voluntary Contributions Deadlines:

Massachusetts – May 7 // Minnesota – April 30 // North Dakota – April 30


Joint Account Deadlines:

Hawaii – December 31(retroactive to January 1)



Unemployment Claims

ValeU Group continues to update our All-State Reference Guide To UI Benefits to properly reflect the states that are not charging employers for COVID related benefit charges.



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  • ValeU Group

Updated: Mar 10

State Unemployment Tax


Important Update – 2021 Rates:


Alabama On February 23 Alabama sent notice to all employers that they updated Tax Rate Notices for certain employers. Employers were told to check the 2021 Tax Rate notices via the state website to determine if they have changed. If you had downloaded a copy of your rate prior to February 23, we encourage you to download the most recent copy and forward a copy to ValeU Group and your payroll provider.

Hawaii - The state is currently issuing their 2021 SUI Tax Rate notices with a mail date of March 11. The state was able to pass legislation to reduce the Tax Rate Schedule from Schedule H(the highest) to Schedule D for 2021.


Maryland - On February 20 the state of Maryland issued their 2021 SUI Tax rates which included Tax Rates for 2021 as a result of an Executive Order that was passed regarding removing the COVID-19 charges. Employers should use the LOWER of the two tax rates that were issued.


New York – UPDATE - The state has made the final determination to keep the "highest" rate schedule for 2021. This will result in an increase of 1.50% to 2.00% for most employers.

The state will be issuing the 2021 Tax Rates in the “second half” of March. This is a month later than usual from years past and will push up against the March 31 Voluntary Contribution and Joint Account deadlines.


Texas ­– The state announced on February 24 that they will not issue Tax Rates until June 2021 allowing them to review legislation to “assist” employers for 2021. As a result, the state has adjusted the due dates for the 1st and 2nd Quarter SUI payments as follows:


1st Quarter 2021 SUI Payment Due Date – August 2, 2021

2nd Quarter 2021 SUI Payment Due Date – September 30, 2021


The Wage Detail and Returns will still need to be submitted as usual - April 30 for the 1st Quarter and August 2nd for the 2nd Quarter.


In addition, the state will not allow the submission of Voluntary Contributions for the 2021 tax year.

Washington - The state recently passed legislation(SB 5061) removing COVID related benefit charges up to May 30, 2020 from all employers and reduced certain aspects of their Tax Rate Calculation and Schedule. Employers should receive revised rate notices dated February 26 reflecting considerable rate decreases for 2021. Please send any revised rate notices to ValeU Group for review.



2021 Tax Rate Update:

As of March 2, Forty-Four States have issued their 2021 SUI Tax Rates, with five states due to issue their rates by April and Texas as noted above in June.



Below is a list of important upcoming deadlines:

Penalty Rate Protest Deadlines:

Hawaii – March 27(Est) // New York – March 31(Est) // Pennsylvania – March 31

Voluntary Contributions Deadlines:

Arkansas – March 31 // Colorado – March 14 // New York – March 31(Est)


Joint Account Deadlines:

Missouri – March 31 // New York - March 31(Est)


Unemployment Claims

ValeU Group continues to update our All-State Reference Guide To UI Benefits to properly reflect the states that are not charging employers for COVID related benefit charges.

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