Although most wages are subject to SUTA tax, certain wages may be exempt. In New York, for example, wages paid to babysitters under 18 years of age, church employees, and certain family members are exempt from SUTA tax.
Not only has California raised minimum wage rates in 2018, but other states across the country have passed increases as well. In Vermont, for instance, the minimum wage went up from $10 per hour to $10.50. New York has gone from $9.70 to $11.10.