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 | $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 |
| Puerto Rico | $7,000 | $7,000 |
| 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 |
| Virgin Islands | $31,100 | $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 |
*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
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 2026 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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