State Unemployment Insurance Taxable Wage Base

State Update for 2010

At least 26 states have increased their taxable wage limits for unemployment insurance for tax year 2010, according to a BNA survey. One state, New Mexico, decreased their wage limit.

In the state wage base chart below, all wages known to have increased are highlighted in bold.

Each state limits the amount of wages paid each covered employee that are taxable for unemployment insurance purposes, but not below the federal standard of $7,000. Thus far, Washington has the highest taxable wage base for 2010 ($36,800).

STATE

2009 ($)

2010 ($)

Alabama

8,000

8,000

Alaska

32,700

34,100

Arizona

7,000

7,000

Arkansas

10,000

12,000

California

7,000

7,000

Colorado

10,000

10,000

Connecticut

15,000

15,000

Delaware

10,500

10,500

District of Columbia

9,000

9,000

Florida

7,000

8,500

Georgia

8,500

8,500

Hawaii

13,000

38,800

Idaho

32,200

33,200

Illinois

12,300

12,520

Indiana

7,000

9,500

Iowa

23,700

24,500

Kansas

8,000

8,000

Kentucky

8,000

8,000

Louisiana

7,000

7,700

Maine

12,000

12,000

Maryland

8,500

8,500

Massachusetts

14,000

14,000

Michigan

9,000

9,000

Minnesota

26,000

27,000

Mississippi

7,000

7,000

Missouri

12,500

13,000

Montana

25,100

26,000

Nebraska

9,000

9,000

Nevada

26,600

27,000

New Hampshire

8,000

10,000

New Jersey

28,900

29,700

New Mexico

20,900

20,800

New York

8,500

8,500

North Carolina

19,300

19,700

North Dakota

23,700

24,700

Ohio

9,000

9,000

Oklahoma

14,200

14,900

Oregon

31,300

32,100

Pennsylvania

8,000

8,000

Puerto Rico

7,000

7,000

Rhode Island

18,000

19,000

South Carolina

7,000

7,000

South Dakota

9,500

10,000

Tennessee

7,000

7,000

Texas

9,000

9,000

Utah

27,800

28,300

Vermont

8,000

10,000

Virginia

8,000

8,000

Virgin Islands

22,100

22,100

Washington

35,700

36,800

West Virginia

8,000

12,000

Wisconsin

12,000

12,000

Wyoming

21,500

22,800

 

 
 
(877)-747-9221
Monday - Friday
8:00 - 5:00 PST

E-Contact Form