Resources

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 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 -

Payroll, Tax and HR Related Websites

  • 01. State Wage Base
  • 02. State Websites
  • 03. Federal Websites
  • 04. Resources

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  

Payroll, Tax and HR Related Websites

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