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2025 State Wage Base Update

Decreased wage limits from the prior year are indicated with italics.

Increased wage limits from the prior year 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 (FUTA) standard of $7,000. Be aware that due to UI trust fund balances that are lower (or higher) than anticipated and economic concerns regarding employer taxes, some states may make changes to their taxable wage bases later this year.

STATE 2025 ($) 2024 ($) 2023 ($) 2022 ($)
Alabama 8,000 8,000 8,000 8,000
Alaska 51,700 49,700 47,100 45,200
Arizona 8,000 8,000 8,000 7,000
Arkansas 7,000 7,000 7,000 10,000
California 7,000 7,000 7,000 7,000
Colorado 27,2001 23,8001 20,400 17,000
Connecticut 26,100 25,0002 15,000 15,000
Delaware 12,5002 10,500 10,500 14,500
District of Columbia 9,000 9,000 9,000 9,000
Florida 7,000 7,000 7,000 7,000
Georgia 9,500 9,500 9,500 9,500
Hawaii 62,000 59,100 56,700 51,600
Idaho 55,300 53,500 49,900 46,500
Illinois 13,916 13,590 13,271 12,960
Indiana 9,500 9,500 9,500 9,500
Iowa 39,500 38,200 36,100 34,800
Kansas 14,000 14,000 14,000 14,000
Kentucky 11,700 11,400 11,100 10,800
Louisiana 7,700 7,700 7,700 7,700
Maine 12,000 12,000 12,000 12,000
Maryland 8,500 8,500 8,500 8,500
Massachusetts 15,000 15,000 15,000 15,000
Michigan 9,5003 9,500 9,500 9,5001
Minnesota 43,000 42,000 40,000 38,000
Mississippi 14,000 14,000 14,000 14,000
Missouri 9,500 10,000 10,500 11,000
Montana 45,100 43,000 40,500 38,100
Nebraska 9,0004 9,000 9,000 9,000
Nevada 41,800 40,600 40,100 36,600
New Hampshire 14,000 14,000 14,000 14,000
New Jersey 43,300 42,300 41,100 39,800
New Mexico 33,200 31,700 30,100 28,700
New York 12,8005 12,5004 12,300 12,000
North Carolina 32,600 31,400 29,600 28,000
North Dakota 45,100 43,800 40,800 38,400
Ohio 9,000 9,000 9,000 9,000
Oklahoma 28,200 27,000 25,700 24,800
Oregon 54,300 52,800 50,900 47,700
Pennsylvania 10,000 10,000 10,000 10,000
Rhode Island** 29,8006 29,2005 28,200 24,6002
Soutd Carolina 14,000 14,000 14,000 14,000
Soutd Dakota 15,000 15,000 15,000 15,000
Tennessee 7,000 7,000 7,000 7,000
Texas 9,000 9,000 9,000 9,000
Utah 48,900 47,000 44,800 41,600
Vermont 14,800 14,300 13,500 15,500
Virginia 8,000 8,000 8,000 8,000
Washington 72,800 68,500 67,600 62,500
West Virginia 9,500 9,521 9,000 9,000
Wisconsin 14,000 14,000 14,000 14,000
Wyoming 32,400 30,900 29,100 27,700
  1. Colorado - Wage base will increase to $30,600 in 2026.
  2. Delaware - Wage base will increase to $14,500 in 2026 and $16,500 in 2027.
  3. Michigan - $9,000 for contributing employers that are not delinquent on UI payments (i.e., most employers).
  4. Nebraska - $24,000 for employers in highest UI tax rate group (category 20).
  5. New York - Wage base will increase to $13,000 in 2026. Will be adjusted annually beginning in 2027.
  6. Rhode Island - $31,300 for employers in the highest UI tax rate group.

 

State Websites

 

State Revenue Department Labor Department
Alabama Dept of Revenue Dept of Labor
Alaska Dept of Revenue Labor and Workforce Development
Arizona Dept of Revenue Dept of Economic Security
Arkansas Dept of Finance and Administration Department of Workforce Services
California Franchise Tax Board
 Employment Development Dept
Colorado Dept of Revenue Dept of Labor and Employment
Connecticut Dept of Revenue Services Dept of Labor
Delaware Division of Revenues Dept of Labor
Florida Dept of Revenue Agency for Workforce Innovation
Georgia Dept of Revenue Dept of Labor
Hawaii Dept of Taxation Labor and Industrial Relations
Idaho State Tax Commission Commerce and Labor
Illinois Dept of Revenue Dept of Labor
Indiana Dept of Revenue Dept of Workforce Development
Iowa Dept of Revenue Workforce Development
Kansas Dept of Revenue Dept of Labor
Kentucky Dept of Revenue Office of Employment & Training
Louisiana Dept of Revenue Dept of Labor
Maine Revenue Services Dept of Labor
Maryland Comptroller Labor, Licensing and Regulation
Massachusetts Dept of Revenue Executive Office of Labor & Workforce Development
Michigan Dept of Treasury Dept of Licensing and Regulatory Affairs
Minnesota Dept of Revenue Employment and Economic Development
Mississippi Department of Revenue Dept of Employment Security
Missouri Dept of Revenue Dept of Labor and Industrial Relations
Montana Dept of Revenue Dept of Labor and Industry
Nebraska Dept of Revenue Dept of Labor
Nevada Dept of Taxation Employment, Training, Rehabilitation
New Hampshire Dept of Revenue Administration Department of Labor
New Jersey Division of Taxation Labor and Workforce Development
New Mexico Taxation and Revenue Dept Dept of Labor
New York Dept of Taxation and Finance Dept of Labor
North Carolina Dept of Revenue Division of Employment Security
North Dakota State Tax Commissioner Dept of Labor
Ohio Dept of Taxation Dept of Job and Family Services
Oklahoma Tax Commission Employment Security Commission
Oregon Dept of Revenue Employment Department
Pennsylvania Dept of Revenue Dept of Labor and Industry
Puerto Rico Departamento de Hacienda -
Rhode Island Division of Taxation Dept of Labor & Training
South Carolina Dept of Revenue Employment Security Commission
South Dakota Dept of Revenue and Regulation Dept of Labor
Tennessee Dept of Revenue Labor and Workforce Development
Texas Comptroller of Public Accounts Workforce Commission
Utah State Tax Commission Labor Commission
Vermont Dept of Taxes Dept of Labor
Virginia Dept of Taxation Employment Commission
Washington Dept of Revenue Employment Security Dept.
West Virginia Dept of Revenue Division of Labor
Wisconsin Dept of Revenue Dept of Workforce Development
Wyoming Dept of Revenue Department of Employment
Washington, DC Office of Tax and Revenue Dept of Employment Services
CNMI Dept of Finance -

 

2021 State Wage Base Update

Decreased wage limits from the prior year are indicated with italics.

Increased wage limits from the prior year 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 (FUTA) standard of $7,000. Be aware that due to UI trust fund balances that are lower (or higher) than anticipated and economic concerns regarding employer taxes, some states may make changes to their taxable wage bases later this year.
STATE 2021 ($) 2020 ($)
Alabama 8,000 8,000
Alaska 43,600 41,500
Arizona 7,000 7,000
Arkansas 10,000 7,000
California 7,000 7,000
Colorado 13,600 13,600
Connecticut 15,000 15,000
Delaware 16,500 16,500
District of Columbia 9,000 9,000
Florida 7,000 7,000
Georgia 9,500 9,500
Hawaii 47,400 48,100
Idaho 43,000 41,600
Illinois 12,960 12,740
Indiana 9,500 9,500
Iowa 32,400 31,600
Kansas 14,000 14,000
Kentucky 10,800 10,800
Louisiana 7,700 7,700
Maine 12,000 12,000
Maryland 8,500 8,500
Massachusetts 15,000 15,000
Michigan 9,500 9,500
Minnesota 35,000 35,000
Mississippi 14,000 14,000
Missouri 11,000 11,500
Montana 35,300 34,100
Nebraska 9,000 9,000
Nevada 33,400 32,500
New Hampshire 14,000 14,000
New Jersey 36,200 35,300
New Mexico 27,000 25,800
New York 11,800 11,600
North Carolina 26,000 25,200
North Dakota 38,500 37,900
Ohio 9,000 9,000
Oklahoma 24,000 18,700
Oregon 43,800 42,100
Pennsylvania 10,000 10,000
Rhode Island** 24,600 24,000
South Carolina 14,000 14,000
South Dakota 15,000 15,000
Tennessee 7,000 7,000
Texas 9,000 9,000
Utah 38,900 36,600
Vermont 14,100 16,100
Virginia 8,000 8,000
Washington 56,500 52,700
West Virginia 12,000 12,000
Wisconsin 14,000 14,000
Wyoming 27,300 26,400

**Nebraska: New for 2020 $24,000 for employers assigned to rate category 20.

***Rhode Island: $26,100 for employers in the highest UI tax group.

State Websites

State Revenue Department Labor Department
Alabama Dept of Revenue Dept of Labor
Alaska Dept of Revenue Labor and Workforce Development
Arizona Dept of Revenue Dept of Economic Security
Arkansas Dept of Finance and Administration Department of Workforce Services
California Franchise Tax Board Employment Development Dept
Colorado Dept of Revenue Dept of Labor and Employment
Connecticut Dept of Revenue Services Dept of Labor
Delaware Division of Revenues Dept of Labor
Florida Dept of Revenue Agency for Workforce Innovation
Georgia Dept of Revenue Dept of Labor
Hawaii Dept of Taxation Labor and Industrial Relations
Idaho State Tax Commission Commerce and Labor
Illinois Dept of Revenue Dept of Employment Security
Indiana Dept of Revenue Dept of Workforce Development
Iowa Dept of Revenue Workforce Development
Kansas Dept of Revenue Dept of Labor
Kentucky Dept of Revenue Office of Employment & Training
Louisiana Dept of Revenue Dept of Labor
Maine Revenue Services Dept of Labor
Maryland Comptroller Labor, Licensing and Regulation
Massachusetts Dept of Revenue Division of Unemployment Assistance
Michigan Dept of Treasury Dept of Licensing and Regulatory Affairs
Minnesota Dept of Revenue Employment and Economic Development
Mississippi Department of Revenue Dept of Employment Security
Missouri Dept of Revenue Dept of Labor and Industrial Relations
Montana Dept of Revenue Dept of Labor and Industry
Nebraska Dept of Revenue Dept of Labor
Nevada Dept of Taxation Employment, Training, Rehabilitation
New Hampshire Dept of Revenue Administration Dept of Employment Security
New Jersey Division of Taxation Labor and Workforce Development
New Mexico Taxation and Revenue Dept Dept of Labor
New York Dept of Taxation and Finance Dept of Labor
North Carolina Dept of Revenue Division of Employment Security
North Dakota State Tax Commissioner Dept of Labor
Ohio Dept of Taxation Dept of Job and Family Services
Oklahoma Tax Commission Employment Security Commission
Oregon Dept of Revenue Employment Department
Pennsylvania Dept of Revenue Dept of Labor and Industry
Puerto Rico Departamento de Hacienda  
Rhode Island Division of Taxation Dept of Labor and Training
South Carolina Dept of Revenue Employment Security Commission
South Dakota Dept of Revenue and Regulation Dept of Labor
Tennessee Dept of Revenue Labor and Workforce Development
Texas Comptroller of Public Accounts Workforce Commission
Utah State Tax Commission Workforce Services
Vermont Dept of Taxes Dept of Labor
Virginia Dept of Taxation Employment Commission
Washington Dept of Revenue Employment Security Dept.
West Virginia Dept of Revenue Bureau of Employment Programs
Wisconsin Dept of Revenue Dept of Workforce Development
Wyoming Dept of Revenue Department of Employment
Washington, DC Office of Tax and Revenue Dept of Employment Services
CNMI Dept of Finance  

Federal Websites

Payroll, Tax and HR Related Websites

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