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

State

Taxable Wage Bases

New Employer Tax Rates

(SUI unless otherwise specified)

Tax Rate Range (min-max)

• $8,000

• 2.7%

• 0.7-7.3%
  • Social cost of 0.5% is added for all rates for 2021

• $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

• 1.8%
  • New construction companies are at 2.3%

• 0.3-8.2%

• $9,000

• 2.7%

• 1.9-7.4%

• $7,000

• n/a

• 0.6-6%

• $7,000

• 2.7%

• 0.1-5.4%

• $9,500

• 2.7%

• 0.04-8.10%

• $47,400 (SUI)
• $1,102.90 (TDI)

• 3% (SUI)
• n/a (TDI)

• 0.2-5.8% (SUI)
• n/a (TDI)

• $43,000

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

• 0.20079-5.4%

• $12,960

• 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%

• $10,800

• 2.7%*
  • *Construction companies: 9%

• 0.3-9%

• $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%

• $15,000

• 3.12 (non-construction employers) - 7.37%

• 0.94 -15.03%

• $9,500

• 2.7% - 6.3% (for construction companies)

• 0.06-10.3% 

• $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.

• $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

• 4.025%

• 2.025-9.825%

• $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%

• $7,000

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

• 0.01-10%

• $9,000

• 2.7%

• Not yet released by agency

• $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%

• $8,000

• 2.73-6.43%

• 0.33-6.43%

• $56,500

• 1-5.4%

• 0.2-8%
  • Enter EAF rate separately

• $12,000

• 2.7% or 8.5%

• 1.5-8.5%

• $14,000

• 3.05-3.25%

• 0-12%

• $27,300

• 2.28-9.78%

• 0.48-9.78%