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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 |
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Alaska |
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Arizona |
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Arkansas |
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California |
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Colorado |
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Connecticut |
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Delaware |
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District of Columbia (Washington D.C.) |
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Federal |
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Florida |
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Georgia |
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Hawaii |
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Idaho |
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Illinois |
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Indiana |
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Iowa |
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Kansas |
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Kentucky |
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Louisiana |
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Maine |
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Maryland |
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Massachusetts |
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Michigan |
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Minnesota |
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Mississippi |
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Missouri |
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Montana |
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Nebraska |
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Nevada |
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New Hampshire |
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New Jersey |
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New Mexico |
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New York |
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North Carolina |
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North Dakota |
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Ohio |
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Oklahoma |
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Oregon |
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Pennsylvania |
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Rhode Island |
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South Carolina |
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South Dakota |
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Tennessee |
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Texas |
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Utah |
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Vermont |
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Virginia |
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Washington |
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West Virginia |
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Wisconsin |
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Wyoming |
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Calendar year 2021
Last updated 1/13/2021
State |
Taxable Wage Bases |
New Employer Tax Rates |
Tax Rate Range (min-max) |
Alabama |
|
|
|
Alaska |
|
|
|
Arizona |
|
|
|
Arkansas |
|
|
|
California |
|
|
|
Colorado |
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|
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Connecticut |
|
|
|
Delaware |
|
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|
District of Columbia (Washington D.C.) |
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|
Federal |
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Florida |
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|
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Georgia |
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|
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Hawaii |
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Idaho |
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Illinois |
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Indiana |
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Iowa |
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Kansas |
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Kentucky |
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Louisiana |
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Maine |
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Maryland |
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Massachusetts |
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Michigan |
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Minnesota |
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Mississippi |
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Missouri |
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Montana |
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Nebraska |
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Nevada |
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New Hampshire |
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New Jersey |
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New Mexico |
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New York |
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North Carolina |
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North Dakota |
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Ohio |
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Oklahoma |
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Oregon |
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Pennsylvania |
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Rhode Island |
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South Carolina |
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South Dakota |
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Tennessee |
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Texas |
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Utah |
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Vermont |
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Virginia |
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Washington |
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West Virginia |
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Wisconsin |
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Wyoming |
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Payroll, benefits, HR and more.