State Unemployment Tax Act (SUTA)
GPTKB entity
Statements (49)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:abbreviation |
gptkb:SUTA
|
| gptkbp:administeredBy |
state governments
|
| gptkbp:alsoKnownAs |
gptkb:State_Unemployment_Tax
gptkb:State_Unemployment_Tax_Act gptkb:State_Unemployment_Insurance_(SUI) SUTA tax |
| gptkbp:appliesTo |
employers
|
| gptkbp:benefit |
unemployed workers
|
| gptkbp:benefitEligibility |
determined by state law
|
| gptkbp:businessModel |
for-profit businesses
government agencies (with exceptions) nonprofit organizations (with exceptions) |
| gptkbp:compatibleWith |
employers with employees
|
| gptkbp:coordinationWith |
gptkb:Federal_Unemployment_Tax_Act_(FUTA)
|
| gptkbp:dateEnacted |
gptkb:United_States
|
| gptkbp:employerObligation |
obtain state unemployment account number
pay unemployment taxes register with state unemployment agency submit wage reports |
| gptkbp:enforcedBy |
state workforce agencies
|
| gptkbp:established |
1939
|
| gptkbp:excludes |
certain nonprofit organizations
government entities some religious organizations |
| gptkbp:filingMethod |
state unemployment tax returns
|
| gptkbp:frequency |
quarterly
|
| gptkbp:fundedBy |
unemployment benefits
|
| https://www.w3.org/2000/01/rdf-schema#label |
State Unemployment Tax Act (SUTA)
|
| gptkbp:legalBasis |
Title III of the Social Security Act
|
| gptkbp:penalty |
fines
interest charges loss of FUTA credit |
| gptkbp:purpose |
fund state unemployment insurance programs
|
| gptkbp:relatedConcept |
SUTA dumping
|
| gptkbp:relatedTo |
gptkb:Federal_Unemployment_Tax_Act_(FUTA)
|
| gptkbp:requires |
employers to pay state unemployment taxes
|
| gptkbp:statutoryReference |
26 U.S. Code § 3301 et seq.
|
| gptkbp:subject |
state-specific regulations
|
| gptkbp:SUTA_dumping |
illegal practice to avoid higher tax rates
|
| gptkbp:taxableWageBase |
set by each state
|
| gptkbp:taxDueDate |
varies by state
|
| gptkbp:taxStatus |
payroll tax
varies by state employee wages varies by employer experience |
| gptkbp:bfsParent |
gptkb:Federal_Unemployment_Tax_Act_(FUTA)
gptkb:Federal_Unemployment_Tax_Act_(FUTA)_taxes |
| gptkbp:bfsLayer |
7
|