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State unemployment wage bases, new employer rates, and rate ranges

A wage base is the maximum amount of an employee's income that can be taxed in a calendar year. Wage bases will vary by state, and by the specific tax in question. The below information is general information and ranges released by state agencies.

Important

The assigned rate(s) specific to your company must be obtained directly from the state agency. If you're uncertain what your tax rate is, sign in to your online account with the state, or contact the applicable state agency directly. Once you've confirmed your assigned rate, enter it in Gusto.

Glossary terms

  • SUI
    • State unemployment insurance
  • SDI
    • State disability insurance
  • TDI
    • Temporary disability insurance

 

Calendar year 2021

Last updated 5/4/2021

State

Taxable Wage Bases

New Employer Tax Rates

(SUI unless otherwise specified)

Tax Rate Range (min-max)

Alabama
  • $8,000
  • 2.7%
  • 0.7-7.3%
    • Social cost of 0.5% is added for all rates for 2021
Alaska
  • $43,600
  • 2.13%-2.57%
  • 1.5-5.9%
Arizona
  • $7,000
  • 2%
  • 0.80-20.60%
Arkansas
  • $10,000
  • 3.10%
  • 0.3-14.2%
California
  • $7,000 (SUI)
  • $128,298 (SDI)
  • 3.4% (SUI)
  • n/a (SDI)
  • 1.5-8.2% (SUI)
  • n/a (SDI)
Colorado
  • $13,600
  • 1.7%
  • 0.3-9.64%
Connecticut
  • $15,000
  • 3%
  • 1.9-6.8%
Delaware
  • $16,500
  • 1.8%
    • New construction companies are at 2.3%
  • 0.3-8.2%
District of Columbia (Washington D.C.)
  • $9,000
  • 2.7%
  • 1.9-7.4%
Federal
  • $7,000
  • n/a
  • 0.6-6%
Florida
  • $7,000
  • 2.7%
  • 0.1-5.4%
Georgia
  • $9,500
  • 2.7%
  • 0.04-8.10%
Hawaii
  • $47,400 (SUI)
  • $1,102.90 (TDI)
  • 3% (SUI)
  • n/a (TDI)
  • 0.2-5.8% (SUI)
  • n/a (TDI)
Idaho
  • $43,000
  • 0.97%*
    • *Workforce rate is separate (0.03%)
  • 0.20079-5.4%
Illinois
  • $12,960
  • 3.175% or 3.425%
  • 0.675-6.875%
Indiana
  • $9,500
  • 2.5-5.23%
  • 0.5-9.4%
Iowa
  • $32,400
  • 1-7.5%
  • 0-7.5%
Kansas
  • $14,000
  • 2.7%*
    • *Construction companies: 6%
  • 0.2-7.6%
Kentucky
  • $10,800
  • 2.7%*
    • *Construction companies: 9%
  • 0.3-9%
Louisiana
  • $7,700
  • 1.16-2.89%
  • 0.09-6.2%
Maine
  • $12,000
  • 2.11%*
  • *Do not include the CSSF/UPAF rates in Gusto–we automatically account for them.
  • 0.49-5.81%
  • *Do not include the CSSF/UPAF rates in Gusto–we automatically account for them.
Maryland
  • $8,500
  • 2.6% or 4.5%
  • 2.2-13.5%
Massachusetts
  • $15,000
  • 3.12 (non-construction employers) - 7.37%
  • 0.94 -15.03%
Michigan
  • $9,500
  • 2.7% - 6.3% (for construction companies)
  • 0.06-10.3% 
Minnesota
  • $35,000
  • 1-8.9%
    • Do not include the Workforce Assessment Rate when entering your rate in Gusto–it's already accounted for.
  • 0.1-9.36%
    • Do not include the Workforce Assessment Rate when entering your rate in Gusto–it's already accounted for.
Mississippi
  • $14,000
  • 1st year: 1%
  • 2nd year: 1.1%
  • 3+ years (or until eligible for modified rate): 1.2%
  • 0-5.4%
Missouri
  • $11,000
  • 1-2.376%
  • 0-12%
Montana
  • $35,300
  • 1-2.4%
  • 0-9.18*
  • *Do not include this when entering your unemployment rate in Gusto. You'll be asked to enter it separately.
Nebraska
  • $9,000; $24,000*
    • *Wage base is two-tiered
  • 1.25% or 5.4%
  • 0-5.4%
Nevada
  • $33,400
  • 2.95%
  • 0.25-5.4%
New Hampshire
  • $14,000
  • 2.70%
  • 0-9.5%*
  • *Do not include the administrative contribution rate in your unemployment rate in Gusto.
New Jersey
  • $36,200
  • 1.1-2.8%
  • 0.4-5.4%
New Mexico
  • $27,000
  • 1-1.23%
  • 0.33-6.4%
New York
  • $11,800
  • 4.025%
  • 2.025-9.825%
North Carolina
  • $26,000
  • 1%
  • 0.06-5.76%
North Dakota
  • $38,500
  • 1.02-9.69%
  • 0.08-9.69%
Ohio
  • $9,000
  • 2.7%*
    • *Construction companies: 5.8%
  • 0.8-12.8%
Oklahoma
  • $24,000
  • 1.50%
  • 0.3-7.5%
Oregon
  • $43,800
  • 2.6%
  • 1.2-5.4%
Pennsylvania
  • Employer tax: $10,000
  • Employee tax: No limit
  • 3.689% or 10.2238% (Employer)
  • 0.06% (Employee)
  • 1.2905-12.933% (Employer)
  • 0.06% (Employee)
Rhode Island
  • $24,600; $26,100* (SUI)
    • *Wage base is two-tiered
  • $74,000 (SDI)
  • 0.95% (Employer)
  • 1.3% (Employee)
  • 0.78-9.59% (Employer)
  • 1.3% (Employee)
South Carolina
  • $14,000
  • 0.49%
  • 0-5.4%
South Dakota
  • $15,000
  • 1% or 1.2%*
    • *Construction companies: 3% or 6%
  • 0-9.3%
Tennessee
  • $7,000
  • 2.7-6%*
    • Construction companies: 6%
  • 0.01-10%
Texas
  • $9,000
  • 2.7%
  • Not yet released by agency
Utah
  • $38,900
  • 1.2-7.2%
  • 0.2-8.2%

Vermont

Effective: July 1st 2020 - June 30, 2021

  • $14,100
  • 1-4.9%*
    • *Special industries
  • 0.4-5.4%
Virginia
  • $8,000
  • 2.73-6.43%
  • 0.33-6.43%
Washington
  • $56,500
  • 1-5.4%
  • 0.2-8%
    • Enter EAF rate separately
West Virginia
  • $12,000
  • 2.7% or 8.5%
  • 1.5-8.5%
Wisconsin
  • $14,000
  • 3.05-3.25%
  • 0-12%
Wyoming
  • $27,300
  • 2.28-9.78%
  • 0.48-9.78%

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