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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.

If you're uncertain what your rate is, sign in to your online account to verify, or contact the applicable state agency directly.

Glossary terms

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

Calendar year 2020

[Scroll down for 2021 info]

Last updated 4/13/2020

State

Taxable Wage Bases

New Employer Tax Rates

Tax Rate Range (min-max)

Alabama
  • $8,000
  • 2.7%
  • 0.59-6.74%
Alaska
  • $41,500
  • 1.5-1.59%
  • 1.5-5.9%
Arizona
  • $7,000
  • 2%
  • 0.05-12.85%
Arkansas
  • $7,000
  • 2.92%
  • 0.12-14.02%
California
  • $7,000 (SUI)
  • $122,909 (SDI)
  • 3.4% (SUI)
  • n/a (SDI)
  • 1.5-8.2% (SUI)
  • n/a (SDI)
Colorado
  • $13,600
  • 1.7%
  • 0.58-7.4%
Connecticut
  • $15,000
  • 3.2%
  • 1.9-6.8%
Delaware
  • $16,500
  • 1.8%*
    • *New construction companies: 2.3-8.1%
  • 0.3-8.2%
District of Columbia (Washington D.C.)
  • $9,000
  • 2.7%
  • 1.6-7%
Federal
  • $7,000
  • n/a
  • 0.6-6%
Florida
  • $7,000
  • 2.7%
  • 0.1-5.4%
Georgia
  • $9,500
  • 2.7%
  • 0.04-7.56%
Hawaii
  • $48,100 (SUI)
  • $1,119.44 (TDI)
  • 2.40% (SUI)
  • n/a (TDI)
  • 0-5.6% (SUI)
  • n/a (TDI)
Idaho
  • $41,600
  • 0.97%*
    • *Workforce rate is separate (0.03%)
  • 0.18372-5.4%
Illinois
  • $12,740
  • 3.125% or 3.425%
  • 0.625-7.25%
Indiana
  • $9,500
  • 2.5-5.23%
  • 0.5-9.4%
Iowa
  • $31,600
  • 1-7.5%
  • 0-7.5%
Kansas
  • $14,000
  • 2.7%*
    • *Construction companies: 6%
  • 0-7.1%
Kentucky
  • $10,800
  • 2.7-9%
  • 0.225-9%
Louisiana
  • $7,700
  • 1.14-6.2%
  • 0.09-6.2%
Maine
  • $12,000
  • 1.86%
  • 0-5.4%
Maryland
  • $8,500
  • 2.6% or 4.5%
  • 0.3-7.5%
Massachusetts
  • $15,000
  • 2.42-7.37%
  • 0.94-14.37%
Michigan
  • $9,000; $9,500*
    • *Wage base is two-tiered
  • 2.7%
  • 0.06-10.3%
Minnesota
  • $35,000
  • 1-8.9%
  • 0.1-9%
Mississippi
  • $14,000
  • 1st year: 1%
  • 2nd year: 1.1%
  • 3+ years (or until eligible for modified rate): 1.2%
  • 0-5.4%
Missouri
  • $11,500
  • 0-8.1%
  • 0-9.45%
Montana
  • $34,100
  • 1-2.4%
  • 0-9.36%
Nebraska
  • $9,000; $24,000*
    • *Wage base is two-tiered
  • 1.25% or 5.4%
  • 0-5.4%
Nevada
  • $32,500
  • 2.95%
  • 0.25-5.4%
New Hampshire
  • $14,000
  • 1%
    • Administrative contribution rate separate (0.2%)
  • 0.1-7%
    • Range includes the administrative contribution rate.
New Jersey
  • $35,300
  • 1.1-2.8%
  • 0.4-5.4%
New Mexico
  • $25,800
  • 1%
  • 0.33-6.4%
New York
  • $11,600
  •  3.125%
  •  0.525%-7.825%
North Carolina
  • $25,200
  • 1%
  • 0.06-5.76%
North Dakota
  • $37,900
  • 1.02-9.69%
  • 0.08-9.69%
Ohio
  • $9,000
  • 2.7%*
    • *Construction companies: 5.8%
  • 0.3-11.8%
Oklahoma
  • $18,700
  • 1.50%
  • 0.1-5.5%
Oregon
  • $42,100
  • 2.1%
  • 0.7-5.4%
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
  • $24,000; $25,500* (SUI)
    • *Wage base is two-tiered
  • $72,300 (SDI)
  • 1.06% (Employer)
  • 1.3% (Employee)
  • 0.69-9.19% (Employer)
  • 1.3% (Employee)
South Carolina
  • $14,000
  • 0.43%
  • 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%
  • 0.1-6.31%
Utah
  • $36,600
  • 1.1-7.1%
  • 0.1-8.1%
Vermont
  • $16,100
  • 1-5.6%
  • 0.8-6.5%
Virginia
  • $8,000
  • 2.5-6.2%
  • 0.1-6.2%
Washington
  • $52,700
  • 1-5.4%
  • 0.1-7.7%
West Virginia
  • $12,000
  • 2.7% or 8.5%
  • 1.5-8.5%
Wisconsin
  • $14,000
  • 3.05-3.45%
  • 0-12%
Wyoming
  • $26,400
  • Not released 
  • 0.09%-8.5%

 

Calendar year 2021

Last updated 1/13/2021

State

Taxable Wage Bases

New Employer Tax Rates

Tax Rate Range (min-max)

Alabama
  • $8,000
  • 2.7%
  • 0.59-6.74%
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
  • Not yet released by agency
  • Not yet released by agency
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%
  • 0.29-5.4%
Georgia
  • Not yet released by agency
  • Not yet released by agency
  • Not yet released by agency
Hawaii
  • $47,400 (SUI)
  • $1,102.90 (TDI)
  • 5.2% (SUI)
  • n/a (TDI)
  • 2.4-6.6% (SUI)
  • n/a (TDI)
Idaho
  • $43,000
  • 0.97%*
    • *Workforce rate is separate (0.03%)
  • 0.20079-5.4%
Illinois
  • $12,740
  • 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
  • Not yet released by agency
  • Not yet released by agency
  • Not yet released by agency
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
  • Not yet released by agency
  • Not yet released by agency
  • Not yet released by agency
Michigan
  • Not yet released by agency
  • Not yet released by agency
  • Not yet released by agency
Minnesota
  • Not yet released by agency
  • Not yet released by agency
  • Not yet released by agency
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
  • Not yet released by agency
  • Not yet released by agency
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
  • Not yet released by agency
  • Not yet released by agency
  • Not yet released by agency
Texas
  • Not yet released by agency
  • Not yet released by agency
  • Not yet released by agency
Utah
  • $38,900
  • 1.2-7.2%
  • 0.2-8.2%
Vermont
  • Not yet released by agency
  • Not yet released by agency
  • Not yet released by agency
Virginia
  • $8,000
  • 2.73-6.43%
  • 0.33-6.43%
Washington
  • $56,500
  • 1-5.4%
  • 0.49-8.87%
West Virginia
  • Not yet released by agency
  • Not yet released by agency
  • Not yet released by agency
Wisconsin
  • $14,000
  • 3.05-3.25%
  • 0-12%
Wyoming
  • $27,300
  • 2.28-9.78%
  • 0.48-9.78%

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