--- title: "Texas SUTA 2027: $9,000 Wage Base, 2.7% New Rate | MCC" description: "Texas SUTA 2027: wage base $9,000, new employer rate 2.7%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-texas-2027" --- Free guide · State payroll tax # Texas unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate, 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.** TWC: "only the first $9,000 paid to an employee by an employer during a calendar year is taxable wages". The page states a standing amount with no end date, so 2027 is $9,000. New employers pay 2.7%. $9,000 taxable wages per employee for 2027 ## Unemployment tax at a glance 2027 wage base $9,000 (unchanged) 2026 wage base TWC: $9,000 per employee per calendar year, set by statute. New employer rate 2.7%. TWC: "For 2026, the entry-level rate is 2.70% for all groups with no exceptions." Rate range 0.32%–6.32% (2026). TWC, 2026: 0.32% to 6.32% (average 1.20%). Employee share None for unemployment insurance on the pages we read Agency Texas Workforce Commission (TWC) Registration [Register or open an account](https://apps.twc.texas.gov/UITAXREG/security/logon.do). TWC's Unemployment Tax Registration (UTR). ## Other amounts on the same official pages - **Employment and Training Investment Assessment (ETIA):** 0.1%. 0.10% of wages; the replenishment rate is cut by the same amount, so it doesn't raise the total (TWC, 2026). - **Obligation assessment and deficit tax:** 0%. Both 0.00% for 2026 (TWC). ## What it costs: an example Three employees at the new employer rate of 2.7% on the $9,000 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 Texas, 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 | $3,500.00 | $94.50 | Not reached | $21.00 | | Around the base | $9,000.00 | $243.00 | Q4 | $42.00 | | Above the base | $16,000.00 | $243.00 | Q3 | $42.00 | Total for the three: $580.50 state plus $105.00 federal. Run your own staff in the [SUTA and FUTA calculator set to Texas](/bookkeeping/suta-futa-cost-calculator?state=tx). ## 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) | TWC: quarterly wage reports and tax payments are due by the last day of the month after the quarter; a weekend or state holiday moves it to the next business day. ## Setting up the account for 2027 - Register for an unemployment tax account: TWC's Unemployment Tax Registration (UTR). - Set the 2027 wage base of $9,000 in payroll. - Use 2.7% until your rate notice arrives; 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 - [TWC: Tax Rates](https://www.twc.texas.gov/programs/unemployment-tax/tax-rates) - [TWC: Your Tax Rates](https://twc.texas.gov/businesses/your-tax-rates) - [TWC: Tax Report and Payment Due Dates](https://www.twc.texas.gov/tax-report-payment-due-dates) - [TWC: Reporting and Determining Taxable Wages](https://www.twc.texas.gov/businesses/reporting-determining-taxable-wages) - [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. ## Texas unemployment tax questions **What is the Texas unemployment tax wage base for 2027?** $9,000 per employee, the same as 2026. TWC: "only the first $9,000 paid to an employee by an employer during a calendar year is taxable wages". The page states a standing amount with no end date, so 2027 is $9,000. **What SUTA rate does a new employer pay in Texas?** 2.7%. TWC: "For 2026, the entry-level rate is 2.70% for all groups with no exceptions." On a full $9,000 base that's $243.00 per employee for the year. **Are there other Texas employer assessments on the same wages?** Employment and Training Investment Assessment (ETIA): 0.1%. 0.10% of wages; the replenishment rate is cut by the same amount, so it doesn't raise the total (TWC, 2026). **When are Texas quarterly unemployment reports due?** first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. TWC: quarterly wage reports and tax payments are due by the last day of the month after the quarter; a weekend or state holiday moves it to the next business day. Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [South Dakota SUTA 2027](/bookkeeping/suta-south-dakota-2027) · [Virginia SUTA 2027](/bookkeeping/suta-virginia-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? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)