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Everywhere else, only the employer pays. If you have employees (not 1099 contractors), you should be paying this tax. If you have employees in those states that require employees to contribute as well, you will need to withhold SUTA tax from their wages and then remit it to the state.
Code §22-4-13-1(i), an overpayment may be waived upon the request of the individual only if the following criteria are met: the benefits were received by the individual without fault of the individual; the benefits were the result of payments made: a.
The agency offers a variety of training and educational grants, partners with Indiana's 35 WorkOne Centers and 50 WorkOne Express Centers, administers the unemployment insurance system, provides labor market information, assists employers with preparing workers for layoffs and closures and operates a statewide job ...
Code §22-4-13-1(i), an overpayment may be waived upon the request of the individual only if the following criteria are met: the benefits were received by the individual without fault of the individual; the benefits were the result of payments made: a.
The 2022 composite rate is 5.3 percent and the supplemental rate is 0.2 percent, for a total of 5.5 percent. Effective July 1, 2022, the 2023 total rate will be 6.0 percent.

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This statement will show you the benefits being charged to your account, listed by individual, amount, and relevant dates. Please review this statement each month to make sure the charges are correct.
Taxable wages, or the taxable wage base, is the first $9,500 of subject wages earned by a worker from an employer in the calendar year.
The Standard Occupational Classification (SOC) Code system is a federal statistical standard used to classify workers into occupational categories for the purpose of collecting, calculating or disseminating data.
WHAT IS AN OVERPAYMENT? An overpayment is when you receive more money for a month than the amount you should have been paid. The amount of your overpayment is the difference between the amount you received and the amount due.
There are usually two ways to search for the right occupation code. One option is to use the occupation coding tool on the ONS website to search by job title. Once the tool has identified possible occupation codes, sponsors should read the descriptions to identify the correct SOC code for the job they are offering.

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