Illinois employer tax table (2026 planning)
| Tax | Rate | Wage base | Paid by |
|---|---|---|---|
| Social Security (employer) | 6.200% | $184,500 | Employer |
| Medicare (employer) | 1.450% | No wage base | Employer |
| FUTA (net after credit) | 0.600% | $7,000 | Employer |
| Illinois SUTA (new employer) | 3.350% | $14,250 | Employer |
Entry rate including 0.550% Fund Building Rate (non-sector-56). Source names: IRS Publication 15-A (2026), IRS Form 940 instructions, and the Illinois UI agency summary used in our dual-source check. Outbound agency links omitted on purpose.
FAQ
What employer payroll taxes apply in Illinois?
Employers pay federal FICA and FUTA plus Illinois unemployment. The entry planning rate used here is 3.350% (including fund building) on the first $14,250.
Is construction rated differently?
Yes. Some industries, including construction, can have higher new-employer rates. Confirm your IDES notice.
Is this an Illinois paycheck calculator?
No. It estimates employer cost, not net pay.
Where is the wage base shown?
The employer tax table lists Illinois SUTA wage base and federal Social Security/FUTA bases for 2026.