Employee Cost Calculator
TrueHireCost analysis: how state unemployment tax (SUTA) changes employer cost across all 50 states in 2026. See the highest and lowest SUTA costs, the wage-base interaction, and the per-employee spread.
Open the CalculatorFederal taxes are identical everywhere, so the state-to-state spread in employer cost comes mostly from SUTA and workers’ comp.
For an $80,000 employee, the SUTA line item alone varies by $2,089 between the highest- and lowest-SUTA states — because both the rate and the wage base differ. SUTA is capped at each state’s wage base, so the interaction between rate and base matters more than the rate alone.
Where the SUTA line item is largest for an $80,000 employee.
| State | SUTA rate | Wage base | SUTA cost |
|---|---|---|---|
| Washington | 3.4% | $63,500 | $2,159 |
| Oregon | 2.6% | $52,500 | $1,365 |
| Nevada | 2.95% | $40,900 | $1,207 |
| Hawaii | 1.7% | $59,600 | $1,013 |
| Colorado | 3.05% | $30,600 | $933 |
Where the SUTA line item is smallest.
| State | SUTA rate | Wage base | SUTA cost |
|---|---|---|---|
| Tennessee | 1% | $7,000 | $70 |
| Louisiana | 1% | $7,700 | $77 |
| Virginia | 1% | $8,000 | $80 |
| South Carolina | 0.6% | $14,000 | $84 |
| Maryland | 1% | $8,500 | $85 |
Every rate and formula is checked against the issuing agency before publication. Last updated 2026-08-24.
IRS
FICA, FUTA tax rate & wage base
U.S. DOL
FUTA credit, federal wage & hour
State Workforce Agencies
SUTA rates, wage bases, new-employer rates
BLS
Industry salary benchmarks & turnover
The fully loaded cost of an employee is the total annual cost to employ them: base salary plus employer payroll taxes (FICA, FUTA, SUTA), workers’ compensation, benefits, and overhead. Using TrueHireCost’s current default assumptions, an $80,000 employee has an estimated annual employer cost of approximately $101,207. Actual costs vary by state, benefits, workers’ compensation, retirement contributions, and overhead. Under those defaults the loaded multiplier is about 1.27× base salary ($101,207).
TrueHireCost adds employer FICA (7.65%), federal and state unemployment tax, workers’ comp (varies by state and industry), benefits, and overhead to the base salary. You can adjust each input for any U.S. state and industry.
Employers pay 7.65% FICA (6.2% Social Security + 1.45% Medicare), FUTA (up to 0.6% on the first $7,000), state unemployment (SUTA), and state disability insurance where applicable.
Yes. The TrueHireCost employee cost calculator is free to use, requires no sign-up, and works for all 50 U.S. states and 20 major industries.
For Estimation Purposes Only
TrueHireCost provides cost estimates for informational purposes only and is not professional tax, legal, or HR advice. Actual employer costs vary by experience rating, industry classification, carrier, and jurisdiction. Consult a qualified CPA, tax advisor, or HR professional before making hiring or payroll decisions.