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State wage bases

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

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%

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