What Is Sui On W2 ? – SUI on a W-2 is State Unemployment Insurance — an employee contribution (in certain states) or a notation for state unemployment tax withheld or paid, shown in Box 14 of the Wage and Tax Statement.
What is SUI on W2?
SUI on W2 stands for State Unemployment Insurance.
Employers report it in Box 14 (“Other”) when states require employee contributions to the unemployment fund. It funds benefits for workers who lose their jobs through no fault of their own. Not all states withhold SUI from employee pay — in most states, employers pay it entirely.
Where It Appears on the W-2
- Box 14: Labeled as SUI, PA SUI, UC, or similar.
- Common in states like Pennsylvania, New Jersey, and Alaska where employees contribute.
- The amount is usually small (e.g., a low percentage of wages with no cap in some states).
It does not affect federal income tax withholding but may relate to state tax filings.
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How SUI Works
States run unemployment insurance programs. Employers pay SUI/SUTA taxes based on payroll and experience ratings. In a few states, employees also contribute a small portion through payroll deduction. The W-2 reports this employee share for transparency and tax purposes.
Common Examples
- Pennsylvania (PA SUI): Employees pay a small rate (around 0.07%) reported in Box 14.
- New Jersey: Employee SUI contributions often appear on the W-2.
- Other states may show it for informational purposes even if employer-paid.
SUI vs. SDI / FLI
- SUI: State Unemployment Insurance (job loss benefits).
- SDI: State Disability Insurance (benefits for non-work injuries/illnesses).
- FLI: Family Leave Insurance (paid family/medical leave).
All may appear in Box 14 with their own codes.
FAQs : What Is Sui On W2 ?
Do I need to do anything with SUI on my W-2?
Usually no extra action for federal taxes. Enter it as instructed in tax software for your state return if required.
Is SUI taxable income?
No. It is a withheld contribution or tax, not additional income.
Why is SUI only in some states?
Most states fund unemployment solely through employer taxes. A few require small employee contributions.
What if I see SUI in Box 14?
It reflects your state unemployment contribution. Keep the W-2 for records; tax software will handle it.
Does SUI affect my refund?
It generally does not increase or decrease your federal refund directly.