The system calculates the sum of 'total subject-to' earnings minus any excess of each state in which the employee worked during the current year to determine whether the employee is over the limit for SUTA.

The year-to-date limit for Unemployment calculations for jurisdictions with a 'Limit basis' set to 'All States' in New/Edit Tax Table - Other Taxes calculates the SUTA limit based on 'subject-to' earnings where tax was assessed (instead of using total YTD 'subject-to' earnings, including excess).

In addition to state unemployment, the software permits the Payroll Manager to set up unemployment tax for County and Local jurisdictions. Like for states, the software provides the SUTA calculation when figuring whether the employee is over-limit for Counties and Locals.