Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
If you have employees, you generally need to apply for a State Withholding Number. This number is entered on state employment tax forms used to report state income taxes withheld from employee's pay. Some states, like Nevada, don't impose an income tax on individuals. Check with your state.
Note that a sole proprietor or partner in a partnership, are not classified as employees of the business; they are classified as a self-employed person and are subject to self-employment taxes. Therefore, employment tax withholding does not apply sole proprietors or partners. They pay taxes by paying quarterly estimated taxes
However, if you're business is incorporated and you work for the business, you are a shareholder/employee and are subject to the same employment tax rules as non-shareholder employees. In other words, you get a paycheck, have employment taxes withheld and receive a W-2 each year.
If you have employees you generally need a State Unemployment Account Number. Check with your state.