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Unemployment Insurance Account Numbers

Payroll providers request unemployment insurance account numbers from employers during account setup in order to properly deposit the taxes paid by the employer for Federal and State unemployment insurance.

Federal Unemployment Insurance Account Numbers

  • Federal Unemployment Tax Act (FUTA) taxes are paid entirely by employers who paid at least $1500 in wages during any quarter of the previous or current calendar year.
  • The account number for amounts paid for FUTA tax is the employer's 9-digit Federal Employer Identification Number.

State Unemployment Insurance Account Numbers

  • State unemployment insurance taxes are generally paid by the employer, though some states such as NY have employee contributions to the tax.
  • All states require employers to register with the appropriate State agency in order to receive a unemployment insurance account number.
  • Employers should register for an unemployment insurance account number in each state where at least one employee is working.
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