--- title: "Indiana SUTA 2027: $9,500 Wage Base, 2.5% New Rate | MCC" description: "Indiana SUTA 2027: wage base $9,500, new employer rate 2.5%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-indiana-2027" --- Free guide · State payroll tax # Indiana 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.** 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](https://uplink.in.gov/ESS/ESSLogon.htm). 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](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/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](/bookkeeping/suta-futa-cost-calculator?state=in). ## 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](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate) - [Indiana DWD: Quarterly Report Due Dates](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/wage-reporting-need-to-know/quarterly-report-due-dates) - [Indiana DWD: General Questions FAQ](https://www.in.gov/dwd/indiana-unemployment/employers/faqs/general-questions-faq) - [Indiana DWD: Employer Guide, Rate Computation](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation) - [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. ## 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](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Illinois SUTA 2027](/bookkeeping/suta-illinois-2027) · [Iowa SUTA 2027](/bookkeeping/suta-iowa-2027) 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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