Important Unemployment Updates
Taxable SUTA Wage Bases for 2025 by State
| State/Territory | 2025 | 2024 |
| Alabama | $8,000 | $8,000 |
| Alaska | $51,700 | $49,700 |
| Arizona | $8,000 | $8,000 |
| Arkansas | $7,000 | $7,000 |
| California | $7,000 | $7,000 |
| Colorado | $27,200 (1) | $23,800 |
| Connecticut | $26,100 | $25,000 |
| Delaware | $12,500 | $10,500 |
| District of Columbia | $9,000 | $9,000 |
| Florida | $7,000 | $7,000 |
| Georgia | $9,500 | $9,500 |
| Hawaii | $62,000 | $59,100 |
| Idaho | $55,300 | $53,500 |
| Illinois | $13,916 | $13,590 |
| Indiana | $9,500 | $9,500 |
| Iowa | $39,500 | $38,200 |
| Kansas | $14,000 | $14,000 |
| Kentucky | $11,700 | $11,400 |
| Louisiana | $7,700 | $7,700 |
| Maine | $12,000 | $12,000 |
| Maryland | $8,500 | $8,500 |
| Massachusetts | $15,000 | $15,000 |
| Michigan | $9,000 | $9,500 |
| Minnesota | $43,000 | $42,000 |
| Mississippi | $14,000 | $14,000 |
| Missouri | $9,500 | $10,000 |
| Montana | $45,100 | $43,000 |
| Nebraska | $9,000 (3) | $9,000 |
| Nevada | $41,800 | $40,600 |
| New Hampshire | $14,000 | $14,000 |
| New Jersey (6) | $43,300 | $42,300 |
| New Mexico | $33,200 | $31,700 |
| New York | $12,800 (4) | $12,500 |
| North Carolina | $32,600 | $31,400 |
| North Dakota | $45,100 | $43,800 |
| Ohio | $9,000 | $9,000 |
| Oklahoma | $28,200 | $27,000 |
| Oregon | $54,300 | $52,800 |
| Pennsylvania | $10,000 | $10,000 |
| Puerto Rico | $7,000 | |
| Rhode Island (5) | $31,800 | $29,200 |
| South Carolina | $14,000 | $14,000 |
| South Dakota | $15,000 | $15,000 |
| Tennessee | no update yet | $7,000 |
| Texas | $9,000 | $9,000 |
| Utah | $48,900 | $47,000 |
| Vermont | $14,800 | $14,300 |
| Virgin Islands | $30,200 | |
| Virginia | $8,000 | $8,000 |
| Washington | $72,800 | $68,500 |
| West Virginia | $9,500 | $9,521 |
| Wisconsin | $14,000 | $14,000 |
| Wyoming | $32,400 | $30,900 |
1 CO – Wage base will increase to $30,600 in 2026
3 NE – $24,000 for employers in highest UI tax rate group (category 20)
4 NY – Wage base will increase to $13,000 in 2026. Will be adjusted annually beginning 2027
5 RI – $30,700 for employers in the highest UI tax rate group
6 NJ limit for Disability & Family Leave is $165,400. NJ Employee Disability increases to 0.0023. NJ FLI Insurance has changed from 0.0009 to 0.033.
**This information was supplied by Payroll.org & is subject to change. This webpage is not legal advice. PSS assumes no responsibility for compliance. Employers with questions or concerns should seek advice from an attorney or business advisor. Employees should consult with their HR Department.
What is SUTA?
What This Change Means
The taxable wage base is a maximum amount of wages and employee receives which are subject to SUTA (State Unemployment Insurance Tax).The tax rate is a percentage of an employee’s wages paid to the state and can range from 0%-20%. The rate paid is dependent upon the unemployment history of the company as well as the state in question. The federal wage base for SUTA in 2025 is $7,000, but as shown in the table above most states have a high base. The Federal Unemployment Tax Act (FUTA) requires that each state’s taxable wage base be at least equal to the FUTA wage base.
Have Questions?
Let Us Help
Reach out with your questions about the changes to state unemployment insurance taxable wages.
"*" indicates required fields