Short answer. Indiana DWD: "Premiums are based on the first $9,500 of gross wages per employee per calendar year." The page states a standing amount with no end date, so 2027 is $9,500. New employers pay 2.5%.
$9,500
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $9,500 (unchanged)
- 2026 wage base
- DOL table, effective January 2026.
- New employer rate
- 2.5%. DWD: most new employers pay 2.5% for their first four calendar years in the state.
- Rate range
- 0.5%–7.4% (2026). US DOL table, effective January 2026.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Indiana Department of Workforce Development
- Registration
- Register or open an account. DWD: new employers register in Uplink Employer Self Service by choosing First Time User; the SUTA account number follows approval.
New employer rates by type of business
| Who | Rate | What the official page says |
|---|---|---|
| Most new employers | 2.5% | DWD: most new employers pay 2.5% for their first four calendar years in the state. |
| Construction (NAICS 23) | See note | DWD: the lesser of 4.0% or the average rate for construction employers. |
| Government | 1.6% | DWD: 1.6% unless the employer elects to reimburse. |
What it costs: an example
Three employees at the new employer rate of 2.5% on the $9,500 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in Indiana, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $4,000.00 | $100.00 | Not reached | $24.00 |
| Around the base | $9,500.00 | $237.50 | Q4 | $42.00 |
| Above the base | $17,000.00 | $237.50 | Q3 | $42.00 |
Total for the three: $575.00 state plus $108.00 federal. Run your own staff in the SUTA and FUTA calculator set to Indiana.
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) |
DWD: April 30, July 31, October 31 and January 31.
Setting up the account for 2027
- Register for an unemployment tax account: DWD: new employers register in Uplink Employer Self Service by choosing First Time User; the SUTA account number follows approval.
- Set the 2027 wage base of $9,500 in payroll.
- Use 2.5% 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.
Official sources
- Indiana DWD: New Employer Premium Rate
- Indiana DWD: Quarterly Report Due Dates
- Indiana DWD: General Questions FAQ
- Indiana DWD: Employer Guide, Rate Computation
- 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)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 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.
Indiana unemployment tax questions
What is the Indiana unemployment tax wage base for 2027?
$9,500 per employee, the same as 2026. Indiana DWD: "Premiums are based on the first $9,500 of gross wages per employee per calendar year." The page states a standing amount with no end date, so 2027 is $9,500.
What SUTA rate does a new employer pay in Indiana?
2.5%. DWD: most new employers pay 2.5% for their first four calendar years in the state. On a full $9,500 base that's $237.50 per employee for the year.
Do construction or other industries pay a different new employer rate in Indiana?
Yes: government 1.6%. DWD: 1.6% unless the employer elects to reimburse.
When are Indiana quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. DWD: April 30, July 31, October 31 and January 31.
Compare every state: SUTA wage base by state 2027 · Illinois SUTA 2027 · Iowa SUTA 2027