State Unemployment Insurance (SUI) provides the benefits to the employee(s) who are being laid off or being terminated without fault of their own. This state provided insurance is funded by the employer(s) in many states, however, in Pennsylvania, New Jersey, and Alaska, State Unemployment Insurance (SUI) is paid by both employer and employee.
State Unemployment Insurance (SUI) is commonly called SUTA, all though is referred to as Reemployment Tax in Florida.