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

State

Taxable Wage Bases

New Employer Tax Rates

Tax Rate Range (min-max)

• $8,000

• 2.7%

• 0.59-6.74%

• $41,500

• 1.5-1.59%

• 1.5-5.9%

• $7,000

• 2%

• 0.05-12.85%

• $7,000

• 2.92%

• 0.12-14.02%

• $7,000 (SUI)
• $122,909 (SDI)

• 3.4% (SUI)
• n/a (SDI)

• 1.5-8.2% (SUI)
• n/a (SDI)

• $13,600

• 1.7%

• 0.58-7.4%

• $15,000

• 3.2%

• 1.9-6.8%

• $16,500

• 1.8%*
  • *New construction companies: 2.3-8.1%

• 0.3-8.2%

• $9,000

• 2.7%

• 1.6-7%

• $7,000

• n/a

• 0.6-6%

• $7,000

• 2.7%

• 0.1-5.4%

• $9,500

• 2.7%

• 0.04-7.56%

• $48,100 (SUI)
• $1,119.44 (TDI)

• 2.40% (SUI)
• n/a (TDI)

• 0-5.6% (SUI)
• n/a (TDI)

• $41,600

• 0.97%*
  • *Workforce rate is separate (0.03%)

• 0.18372-5.4%

• $12,740

• 3.125% or 3.425%

• 0.625-7.25%

• $9,500

• 2.5-5.23%

• 0.5-9.4%

• $31,600

• 1-7.5%

• 0-7.5%

• $14,000

• 2.7%*
  • *Construction companies: 6%

• 0-7.1%

• $10,800

• 2.7-9%

• 0.225-9%

• $7,700

• 1.14-6.2%

• 0.09-6.2%

• $12,000

• 1.86%

• 0-5.4%

• $8,500

• 2.6% or 4.5%

• 0.3-7.5%

• $15,000

• 2.42-7.37%

• 0.94-14.37%

• $9,000; $9,500*
  • *Wage base is two-tiered

• 2.7%

• 0.06-10.3%

• $35,000

• 1-8.9%

• 0.1-9%

• $14,000

• 1st year: 1%
• 2nd year: 1.1%
• 3+ years (or until eligible for modified rate): 1.2%

• 0-5.4%

• $11,500

• 0-8.1%

• 0-9.45%

• $34,100

• 1-2.4%

• 0-9.36%

• $9,000; $24,000*
  • *Wage base is two-tiered

• 1.25% or 5.4%

• 0-5.4%

• $32,500

• 2.95%

• 0.25-5.4%

• $14,000

• 1%
  • Administrative contribution rate separate (0.2%)

• 0.1-7%
  • Range includes the administrative contribution rate.

• $35,300

• 1.1-2.8%

• 0.4-5.4%

• $25,800

• 1%

• 0.33-6.4%

• $11,600

•  3.125%

•  0.525%-7.825%

• $25,200

• 1%

• 0.06-5.76%

• $37,900

• 1.02-9.69%

• 0.08-9.69%

• $9,000

• 2.7%*
  • *Construction companies: 5.8%

• 0.3-11.8%

• $18,700

• 1.50%

• 0.1-5.5%

• $42,100

• 2.1%

• 0.7-5.4%

• 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)

• $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)

• $14,000

• 0.43%

• 0-5.4%

• $15,000

• 1% or 1.2%*
  • *Construction companies: 3% or 6%

• 0-9.3%

• $7,000

• 2.7-6%*
  • Construction companies: 6%

• 0.01-10%

• $9,000

• 2.7%

• 0.1-6.31%

• $36,600

• 1.1-7.1%

• 0.1-8.1%

• $16,100

• 1-5.6%

• 0.8-6.5%

• $8,000

• 2.5-6.2%

• 0.1-6.2%

• $52,700

• 1-5.4%

• 0.1-7.7%

• $12,000

• 2.7% or 8.5%

• 1.5-8.5%

• $14,000

• 3.05-3.45%

• 0-12%

• $26,400

• Not released 

• 0.09%-8.5%

State

Taxable Wage Bases

New Employer Tax Rates

Tax Rate Range (min-max)

• $8,000

• 2.7%

• 0.59-6.74%

• $43,600

• 2.13%-2.57%

• 1.5-5.9%

• $7,000

• 2%

• 0.80-20.60%

• $10,000

• 3.10%

• 0.3-14.2%

• $7,000 (SUI)
• $128,298 (SDI)

• 3.4% (SUI)
• n/a (SDI)

• 1.5-8.2% (SUI)
• n/a (SDI)

• $13,600

• 1.7%

• 0.3-9.64%

• $15,000

• 3%

• 1.9-6.8%

• $16,500

• Not yet released by agency

• Not yet released by agency

• $9,000

• 2.7%

• 1.9-7.4%

• $7,000

• n/a

• 0.6-6%

• $7,000

• 2.7%

• 0.29-5.4%

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• $47,400 (SUI)
• $1,102.90 (TDI)

• 5.2% (SUI)
• n/a (TDI)

• 2.4-6.6% (SUI)
• n/a (TDI)

• $43,000

• 0.97%*
  • *Workforce rate is separate (0.03%)

• 0.20079-5.4%

• $12,740

• 3.175% or 3.425%

• 0.675-6.875%

• $9,500

• 2.5-5.23%

• 0.5-9.4%

• $32,400

• 1-7.5%

• 0-7.5%

• $14,000

• 2.7%*
  • *Construction companies: 6%

• 0.2-7.6%

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• $7,700

• 1.16-2.89%

• 0.09-6.2%

• $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.

• $8,500

• 2.6% or 4.5%

• 2.2-13.5%

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• $14,000

• 1st year: 1%
• 2nd year: 1.1%
• 3+ years (or until eligible for modified rate): 1.2%

• 0-5.4%

• $11,000

• 1-2.376%

• 0-12%

• $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.

• $9,000; $24,000*
  • *Wage base is two-tiered

• 1.25% or 5.4%

• 0-5.4%

• $33,400

• 2.95%

• 0.25-5.4%

• $14,000

• 2.70%

• 0-9.5%*
• *Do not include the administrative contribution rate in your unemployment rate in Gusto.

• $36,200

• 1.1-2.8%

• 0.4-5.4%

• $27,000

• 1-1.23%

• 0.33-6.4%

• $11,800

• Not yet released by agency

• Not yet released by agency

• $26,000

• 1%

• 0.06-5.76%

• $38,500

• 1.02-9.69%

• 0.08-9.69%

• $9,000

• 2.7%*
  • *Construction companies: 5.8%

• 0.8-12.8%

• $24,000

• 1.50%

• 0.3-7.5%

• $43,800

• 2.6%

• 1.2-5.4%

• 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)

• $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)

• $14,000

• 0.49%

• 0-5.4%

• $15,000

• 1% or 1.2%*
  • *Construction companies: 3% or 6%

• 0-9.3%

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• $38,900

• 1.2-7.2%

• 0.2-8.2%

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• $8,000

• 2.73-6.43%

• 0.33-6.43%

• $56,500

• 1-5.4%

• 0.49-8.87%

• Not yet released by agency

• Not yet released by agency

• Not yet released by agency

• $14,000

• 3.05-3.25%

• 0-12%

• $27,300

• 2.28-9.78%

• 0.48-9.78%