Browse federal, state and local payroll tax codes.
FUTA and SUI refer to different unemployment-tax systems. Federal FUTA is paid by the employer. State unemployment rules vary, and some states also require employee contributions. A combined heading can obscure who pays each part.
How to read this entry
Use the meaning Federal and state unemployment insurance alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
An employer-cost panel may show both FUTA and SUI while an employee-deduction panel shows only a state contribution. These should be reconciled independently.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Ask for the federal and state amounts separately, the relevant state and whether each amount is employee-paid or employer-paid.
Compare related entries
Read the federal, state and local payroll tax codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on federal, state and local payroll tax codes provides background on the underlying rules. The actual plan, tax year, jurisdiction and payroll record determine how the rules apply.