Liability Status

Your business has been determined to be not liable for Unemployment Insurance tax at this time based on the answers you provided to the questions on the previous set of screens.  If your circumstances change sometime this calendar year, for example you now meet your qualification criteria, you must return to this site at that time to register for a SUTA account on-line or mail/fax in a Report to Determine Status (SF 2837) to DWD.   Once qualified and registered you are required to report wages for the entire calendar year.

Voluntary Election

You may choose to voluntarily cover your employees, if you are not liable for Unemployment Insurance tax.  In doing so, you will be required to submit quarterly payroll/wage reports and pay contributions, based on the wages paid to your employees at the new employer tax rate (beginning in 2011, 2.5%, prior to 2011, 2.7%).  You will need to maintain the coverage for two full years, with a possible termination date at the end of the second full year.  If you become liable for unemployment insurance in the meantime, the new qualification will negate your voluntary election and you will be liable under the new qualification.   If you have any questions on Voluntary Election, please contact DWD before committing to the voluntary coverage.