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

Entering your state unemployment insurance (SUI) rate in Gusto

Your company's agency-assigned rate(s) can be found in your state's online account or on the documentation sent to the company from the state. Sign in to the state's online portal to confirm your rate(s), then enter it into your Gusto account by clicking the Taxes & compliance section and selecting Tax setup. To update your rate or review your rate history, click here

In the table below, you'll find general information about rate ranges (by state) that have been released by the state agencies—these are not specific to your company.

Glossary terms 

  • Wage base
    • 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. 
  • SUI
  • 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%
    • New employer rate range.
  • 0 - 1.509%
    • COVID assessment rate range—this is in addition to the unemployment rate and is entered separately in Gusto. 
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
  • 2.8%
  • 0.5-5.8%
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%
  •  0.1-6.56%
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%

Payroll, benefits, HR and more.