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Unemployment Insurance

Employers must pay both FUTA (Federal Unemployment Tax Act) and SUTA (State Unemployment Tax Act) taxes. FUTA taxes are paid to the Internal Revenue Service. SUTA taxes are paid by establishing a state employment insurance account (file A Report to Determine Status Form 2837), and then filing quarterly payments (submit Form UC-1, Quarterly Contribution Report and Form UC-5A, Quarterly Payroll Report) to the Indiana Department of Workforce Development. For more information on state unemployment coverage you may obtain an Employer's Desk Guide by contacting the following office:

Department of Workforce Development (DWD - External Web Link))
10 North Senate Avenue
Indianapolis, Indiana 46204-2277
317-232-6702 or 800-437-9136

External Web Link: Employer Requirements for Workers Compensation, from the Department of Workforce Development.