Georgia SUI Rates 2026: What Employers Pay for Unemployment Insurance

State Unemployment Insurance (SUI) is a tax that Georgia employers pay to fund the state’s unemployment insurance program. When employees lose their jobs through no fault of their own, they can receive temporary unemployment benefits funded by SUI contributions from employers across the state.

Understanding your SUI rate, how it is calculated, and what you can do to keep it low is essential for managing your payroll costs effectively. This guide covers everything Georgia employers need to know about SUI rates for 2026.

Georgia SUI Rate Overview

Georgia’s SUI program is administered by the Georgia Department of Labor (GDOL). Unlike some states where both employers and employees contribute to unemployment insurance, Georgia’s SUI is funded entirely by employers. Employees do not pay any portion of SUI.

SUI rates are assigned annually by GDOL based on each employer’s individual experience rating. Your rate determines how much you pay per dollar of taxable wages. Here is a summary of the key rate parameters:

The wide range between the minimum and maximum experienced employer rates reflects Georgia’s experience-rated system. Employers who maintain stable workforces and generate few unemployment claims are rewarded with very low rates. Employers with high turnover and frequent claims pay substantially more.

New Employer Rate

When you first register as an employer with GDOL, you are assigned an initial SUI rate of 2.7%. This rate applies until you have accumulated enough employment history for GDOL to calculate an experience-based rate, which typically takes two to three years of quarterly filing.

What This Costs You

• Rate: 2.7%
• Applied to: First $9,500 of each employee’s wages per calendar year
• Annual cost per employee: $256.50 (2.7% × $9,500)

For a small business with 5 employees, the total annual SUI cost at the new employer rate would be approximately $1,282.50. For a business with 20 employees, the annual cost would be approximately $5,130. These costs are predictable and manageable, especially compared to the SUI costs in higher-rate states.

Industry Considerations

While the standard new employer rate is 2.7%, certain industries with historically higher unemployment claims — such as construction, seasonal hospitality, and staffing agencies — may receive a higher initial rate. GDOL assigns initial rates based on industry classification codes, so your specific rate may vary. Check your rate notice from GDOL after registration to confirm your assigned rate.

Experienced Employer Rates

Once GDOL has sufficient history to calculate your experience rating, your SUI rate will fall somewhere in the range of 0.04% to 8.1%. The specific rate depends on your reserve ratio — the relationship between your cumulative SUI contributions and the unemployment benefit charges against your account.

Low-Rate Employers

Employers with strong reserve accounts and few claims can achieve rates at or near the 0.04% minimum. At this rate, the annual SUI cost per employee is just $3.80 — effectively negligible. Many established Georgia businesses with stable workforces pay rates well below 1%.

High-Rate Employers

Employers with depleted reserve accounts and frequent unemployment claims pay rates toward the 8.1% maximum. At this rate, the annual cost per employee is $769.50. Businesses in high-turnover industries, those that have conducted significant layoffs, or those with many successful unemployment claims against them are more likely to have rates in this upper range.

How Rates Are Communicated

GDOL mails annual rate notices to all registered employers, typically in late fall or early winter for the upcoming calendar year. Your rate notice will show your assigned rate, your reserve account balance, and the calculation behind your rate. If you believe your rate is incorrect, you have the right to appeal within the timeframe specified on the notice.

Wage Base: $9,500

Georgia’s SUI taxable wage base is $9,500 per employee per calendar year. This means you only owe SUI on the first $9,500 in wages you pay to each employee during the year. Once an employee’s year-to-date wages exceed $9,500, no additional SUI contributions are due for that employee for the remainder of the calendar year.

How This Compares to Other States

Georgia’s $9,500 wage base is moderate compared to other states. Here is how it stacks up:

While Georgia’s wage base is higher than the federal FUTA base of $7,000, it remains well below the wage bases in many northeastern and western states. Combined with the potential for very low experience-rated rates, Georgia’s SUI costs are among the most manageable in the country.

Practical Impact

For employees earning more than $9,500 per year — which includes the vast majority of workers — the SUI obligation “maxes out” relatively early in the year. An employee earning $40,000 annually reaches the $9,500 wage base by approximately the end of the first quarter. After that point, no additional SUI contributions are due for that employee until the next calendar year.

How Experience Rating Works

Georgia uses a reserve ratio formula to determine each employer’s SUI rate. Understanding this formula helps you understand why your rate is what it is and what you can do to influence it.

The Reserve Ratio Formula

Your reserve ratio is calculated as follows:

Reserve Ratio = (Total SUI Contributions − Total Benefits Charged) ÷ Average Annual Taxable Payroll

• Total SUI Contributions: The cumulative amount of SUI taxes you have paid since your account was established
• Total Benefits Charged: The cumulative amount of unemployment benefits paid to your former employees and charged against your account
• Average Annual Taxable Payroll: The average of your taxable payroll (wages up to $9,500 per employee) over the most recent three-year period

A higher reserve ratio means your contributions have exceeded your benefit charges by a wider margin relative to your payroll. This results in a lower SUI rate. Conversely, a lower or negative reserve ratio means benefit charges have eaten into or exceeded your contributions, resulting in a higher rate.

Rate Schedule

GDOL publishes a rate schedule that maps reserve ratio ranges to specific SUI rates. Each year, your reserve ratio is calculated and matched to the appropriate rate on the schedule. The rate schedule itself may be adjusted by GDOL based on the overall health of the state unemployment trust fund.

How to Keep Your SUI Rate Low

Because your SUI rate is directly tied to your claims history and reserve account balance, there are concrete steps you can take to keep your rate as low as possible.

1. Contest Questionable Unemployment Claims Promptly

When a former employee files an unemployment claim, GDOL sends you a Notice of Claim. You have a limited window — typically 10 to 15 days — to respond and provide information about the separation. If the employee was terminated for cause (misconduct, violation of company policy, voluntary resignation), respond promptly with documentation. If you do not respond, the claim may be approved by default, and the benefit charges will be applied to your account.

2. Document Terminations Thoroughly

Good documentation is your best defense when contesting unemployment claims. Maintain written records of:

• Performance reviews and disciplinary actions
• Written warnings with the employee’s acknowledgment
• The specific reason for termination, stated clearly
• Any voluntary resignation letters or emails
• Attendance records and policy violation documentation

Without documentation, it is difficult to successfully contest an unemployment claim, even when the termination was for legitimate cause.

3. Maintain Good Employment Practices

Reducing turnover is the most fundamental way to keep SUI costs low. Invest in:

• Competitive wages and benefits to retain employees
• Clear onboarding and training to set employees up for success
• Regular communication and feedback to address issues before they escalate
• A fair and documented progressive discipline process

4. Respond to GDOL Notices Promptly

Beyond initial claims notices, GDOL may send other correspondence requiring your response, such as requests for wage information, separation details, or audit questionnaires. Respond to all GDOL communications on time. Failure to respond can result in adverse determinations that increase your benefit charges.

5. Consider Voluntary Contributions

Georgia allows employers to make voluntary contributions to their reserve account. This means you can pay additional SUI contributions beyond what is required, which increases your reserve account balance and may improve your reserve ratio. If paying a voluntary contribution would move you to a significantly lower rate bracket, the upfront cost may be worth the long-term savings. Review your annual rate notice to see if a voluntary contribution would benefit you.

Filing and Payment

SUI contributions are reported and paid on a quarterly basis using Form DOL-4: Quarterly Tax and Wage Report.

Quarterly Deadlines

If a due date falls on a weekend or state holiday, the deadline is extended to the next business day.

How to File

• Online: File through the GDOL employer portal at dol.georgia.gov. Online filing is the fastest and most accurate method, and provides immediate confirmation of receipt.
• Wage data upload: Employers with many employees can upload wage data files in bulk rather than entering each employee individually.
• Paper filing: Available but not recommended. Paper returns take longer to process and are more prone to errors.

Payment Methods

• Electronic funds transfer (EFT): Pay through the GDOL employer portal using ACH debit from your business bank account
• Check: Mail a check with your quarterly return (paper filers only)

Penalties for Late Filing and Payment

GDOL imposes penalties for both late filing and late payment of SUI contributions:

• Late filing penalty: A percentage-based penalty on the amount due for failure to file the DOL-4 by the quarterly deadline
• Late payment penalty: Additional penalties accrue on unpaid SUI contributions after the due date
• Interest: Interest charges apply to overdue balances from the original due date until payment is received
• Failure to file: Extended failure to file quarterly reports can result in GDOL estimating your wages and assessing contributions based on their estimate, which may be higher than your actual obligation

Frequently Asked Questions

What is the 2026 SUI wage base?

The Georgia SUI taxable wage base for 2026 is $9,500 per employee per calendar year. SUI contributions are only due on the first $9,500 in wages paid to each employee. Once an employee’s year-to-date wages exceed $9,500, no additional SUI is owed for that employee for the rest of the year.

Can I voluntarily contribute to lower my rate?

Yes. Georgia allows employers to make voluntary contributions to their SUI reserve account. By increasing your reserve account balance, you can improve your reserve ratio and potentially qualify for a lower rate bracket. This strategy makes the most financial sense when a relatively small voluntary contribution would move you across a rate threshold, resulting in significant savings on your total SUI obligation for the year.

What if I’m a new employer?

New employers in Georgia are assigned an initial SUI rate of 2.7%. This rate applies until you have enough quarterly filing history — typically two to three years — for GDOL to calculate an experience-based rate. Your subsequent rate may be higher or lower than 2.7% depending on your claims history. For details on registration, see our GDOL Registration Guide.

How does Georgia’s SUI compare to other states?

Georgia’s SUI system is very competitive for employers. The $9,500 wage base is moderate, the minimum rate of 0.04% is one of the lowest in the country, and the new employer rate of 2.7% is reasonable. Many established Georgia businesses with good claims histories pay rates well below 1%. By contrast, states like California have a $7,000 wage base but higher new employer rates, while states like Washington have wage bases exceeding $60,000. Overall, Georgia is one of the most affordable states for unemployment insurance costs.

How do I check my current SUI rate?

Your SUI rate is communicated through the annual rate notice mailed by GDOL, typically toward the end of each calendar year for the following year. You can also check your current rate by logging into the GDOL employer portal at dol.georgia.gov. If you use payroll software, your provider may also display your current SUI rate in your account settings.