Important Unemployment Updates
Taxable SUTA Wage Bases for 2026 by State
| State/Territory | 2025 | 2026 |
| 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 | $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 | $56,700 |
| 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 | $38,200 |
| Maine | $12,000 | $12,000 |
| Maryland | $8,500 | $8,500 |
| Massachusetts | $15,000 | $15,000 |
| Michigan | $9,500(1) | $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 (2) | $9,000** |
| Nevada | $41,800 | $40,600 |
| New Hampshire | $14,000 | $14,000 |
| New Jersey | $43,300 | $42,300 |
| New Mexico | $33,200 | $30,100 |
| New York | $12,800 | $13,000 |
| North Carolina | $32,600 | $31,200 |
| North Dakota | $45,100 | $43,200 |
| Ohio | $9,000 | $9,000 |
| Oklahoma | $28,200 | $27,000 |
| Oregon | $54,300 | $52,800 |
| Pennsylvania | $10,000 | $10,000 |
| Rhode Island | $29,800(3) | $30,700*** |
| South Carolina | $14,000 | $14,000 |
| South Dakota | $15,000 | $15,000 |
| Tennessee | $7,000 | $7,000 |
| Texas | $9,000 | $9,000 |
| Utah | $48,900 | $47,000 |
| Vermont | $14,800 | $14,300 |
| 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 MI – $9,000 for contributing employers that are not delinquent on UI payments (i.e., most employers).
3 NE – $24,000 for employers in highest UI tax rate group (category 20)
5 RI – $31,300 for employers in the highest UI tax rate group
* Colorado – wage base will increase to $27,200 in 2025 and $30,600 in 2026
** Nebraska – $24,000 for employers in highest UI tax rate group (category 20)
*** Rhode Island – $29,700 for employers in the highest UI tax group
**** New Jersey Limit for Disability and Family Leave is $161,400
New Jersey Employee Disability remains at 0 %
New Jersey FLI Insurance has changed from 0.06% to 0.09 % *
As of 10/23 prepared by the editors of PayState Update
Please note that the information provided here is for your convenience and may be subject to change. It is important to clarify that this information does not constitute legal or tax guidance. If you have any questions or concerns that go beyond the realm of our payroll services, we highly recommend consulting a qualified CPA, tax attorney or tax advisor. Thank you for choosing us to handle your payroll needs.
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.
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