Short answer. IDES: only the first $14,250 of wages paid to a worker in calendar year 2026 is subject to contributions. The 2027 base hadn't been announced when we checked. New employers pay 3.35%.
$14,250
taxable wages per employee for 2026 (the 2027 figure isn't out yet)
Unemployment tax at a glance
- 2027 wage base
- Not announced yet
- 2026 wage base
- IDES: only the first $14,250 of wages paid to a worker in calendar year 2026 is subject to contributions.
- New employer rate
- 3.35%. IDES: 3.350% for 2026, which includes the 0.550% fund building rate. The DOL table lists 2.80% before it.
- Rate range
- 0.75%–7.05% (2026). IDES: 0.750% to 7.050% for 2026, including the fund building rate.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Illinois Department of Employment Security (IDES)
- Registration
- Register or open an account. IDES: register within 30 days of start-up through MyTax Illinois, or on paper with form REG-UI-1.
New employer rates by type of business
| Who | Rate | What the official page says |
|---|---|---|
| Most new employers | 3.35% | IDES: 3.350% for 2026, which includes the 0.550% fund building rate. The DOL table lists 2.80% before it. |
| Administrative support and waste management (NAICS 56) | 3.45% | 3.450% for 2026 (IDES). |
Other amounts on the same official pages
- Fund building rate: 0.55%. Included in the 2026 rates above (IDES).
What it costs: an example
Three employees at the new employer rate of 3.35% on the $14,250 base, with wages paid evenly through 2026. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $5,500.00 | $184.25 | Not reached | $33.00 |
| Around the base | $14,250.00 | $477.38 | Q4 | $42.00 |
| Above the base | $26,000.00 | $477.38 | Q3 | $42.00 |
Total for the three: $1,139.01 state plus $117.00 federal. Run your own staff in the SUTA and FUTA calculator set to Illinois.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
IDES: the quarterly UI-3/40 is due April 30, July 31, October 31 and January 31.
Setting up the account for 2027
- Register for an unemployment tax account: IDES: register within 30 days of start-up through MyTax Illinois, or on paper with form REG-UI-1.
- Set the 2026 wage base of $14,250 in payroll, and update it when the 2027 figure is published.
- Use 3.35% until your rate notice arrives, or the industry rate that applies to you; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Not stated on the official pages we opened: the 2027 wage base.
Official sources
- IDES: 2026 State Experience Factor and Employers' UI Contribution Rates (EA-50)
- IDES: Tax Employer Information
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. 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.
Illinois unemployment tax questions
Has Illinois announced its 2027 unemployment wage base?
Not on the official pages we opened in November 2026. The 2026 base is $14,250. We show the 2026 base until the state publishes 2027.
What SUTA rate does a new employer pay in Illinois?
3.35%. IDES: 3.350% for 2026, which includes the 0.550% fund building rate. The DOL table lists 2.80% before it. On a full $14,250 base that's $477.38 per employee for the year.
Do construction or other industries pay a different new employer rate in Illinois?
Yes: administrative support and waste management (NAICS 56) 3.45%. 3.450% for 2026 (IDES).
Are there other Illinois employer assessments on the same wages?
Fund building rate: 0.55%. Included in the 2026 rates above (IDES).
When are Illinois quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. IDES: the quarterly UI-3/40 is due April 30, July 31, October 31 and January 31.
Compare every state: SUTA wage base by state 2027 · California SUTA 2027 · Kentucky SUTA 2027