--- title: "SUTA and FUTA Cost Calculator for 2027 Payroll | MCC" description: "Pick a state and enter each employee's annual wages: see state and federal unemployment tax per person, the quarter each wage base is reached and the totals." url: "https://mcc-solutionsnj.com/bookkeeping/suta-futa-cost-calculator" --- Free calculator · Payroll tax # SUTA and FUTA cost calculator See what state and federal unemployment tax will cost for each employee in 2027, when each wage base is reached, and the totals by quarter. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **How it works.** Pick the state where the work is done and list each employee's expected annual wages. The calculator applies the state's 2027 wage base and your rate (the new employer rate unless you enter one), adds FUTA at 0.6% of the first $7,000, and shows the quarter each base is reached. ## Work out SUTA and FUTA for your staff Choose a state and list your employees' annual wages to see the state and federal unemployment tax. ## What the calculator uses State wage base The 2027 base from the [wage base table](/bookkeeping/state-unemployment-tax-wage-base-2027). Where a state hadn't announced 2027, it uses the 2026 base and says so. State rate Your rate if you type one; otherwise the new employer rate or the published industry rate you pick. FUTA 0.6% (6.0% less the 5.4% credit) on the first $7,000 per employee, plus any credit reduction you enter. Quarters Annual wages split evenly over four quarters; the base is reached in the first quarter where year-to-date wages meet it. It doesn't know your experience rate, wages from a previous employer in the same year (some states let a successor count them), or wages split between states. For those, check with the state agency or your payroll provider. For the full cost of an employee, including Social Security, Medicare and workers' compensation, use the [employee cost calculator](/bookkeeping/employee-cost-calculator). General information, not tax or legal advice. Checked November 2026 against the state data in our 2027 wage base table. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency. ## Questions about the calculator **How is state unemployment tax worked out?** Multiply each employee's wages by your state rate, but only up to the state's taxable wage base for the year. Wages above the base aren't taxed again until January. The calculator does that for each person and each quarter. **Why does the calculator spread wages evenly?** It's the simplest way to show when the base is reached. Real payrolls vary: a bonus or seasonal hours can reach the base sooner. For an exact quarter, add up each person's wages paid so far against the base. **Which rate should I use?** The one on your state's rate notice. Until you have one, the calculator uses the state's new employer rate from our table, or lets you pick a published industry rate. States that set new employer rates by industry need you to type the rate. **What is the FUTA credit reduction?** When a state has an unpaid federal loan for its unemployment fund for two or more January 1sts, employers there get a smaller FUTA credit, which raises the 0.6% net rate. DOL publishes the final list after November 10 each year. Enter a percentage in the credit reduction box if your state is on it. **Is anything I type saved?** No. The form sends your list to our server only to work out this page and nothing is stored. Names are optional: wages alone are enough. Related: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Employee cost calculator](/bookkeeping/employee-cost-calculator) · [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [Tax deadline calendar](/bookkeeping/tax-deadlines) Share ## Add this calculator to your site Free to use. Paste this where you want it to appear. It runs in the visitor's browser, so nothing they enter is sent to us. Want payroll set up right? [Payroll and leave tracking for New Jersey employers](/bookkeeping/payroll-and-leave-tracking-nj), or [employer registration in another state](/bookkeeping/out-of-state-employer-registration). **No frames on your site?** Link to the tool instead: [See every calculator you can embed](/embed#tool-bookkeeping-suta-futa-cost-calculator) Part of: [2027 payroll and employment law changes, state by state](/bookkeeping/2027-state-law-changes-for-employers) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll taxes handled for you? 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