--- title: "Illinois SUTA 2027: $14,250 Wage Base, 3.35% New Rate | MCC" description: "Illinois SUTA 2027: wage base $14,250 (2026; 2027 not announced), new employer rate 3.35%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-illinois-2027" --- Free guide · State payroll tax # Illinois unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate and industry rates, the report dates and a worked example, from the state's official pages. [![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) **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](https://mytax.illinois.gov/). 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. Hiring in another state? [Employer registration in Illinois, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). | 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](/bookkeeping/suta-futa-cost-calculator?state=il). ## 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)](https://ides.illinois.gov/content/dam/soi/en/web/ides/ides_forms_and_publications/EA-50_2026.pdf) - [IDES: Tax Employer Information](https://ides.illinois.gov/employer-resources/tax-employer-information.html) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Georgia SUTA 2027](/bookkeeping/suta-georgia-2027) · [Indiana SUTA 2027](/bookkeeping/suta-indiana-2027) Registering under a trade name? See [how to file an Illinois DBA (assumed business name)](/bookkeeping/dba-illinois). 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