Wage Base Updates
State unemployment tax assessment (SUTA) is based on a percentage of the taxable wages an employer pays. The Federal Unemployment Tax Act (FUTA) requires that each state’s taxable wage base must at least equal the FUTA wage base of $ 7 ,000 per employee, although most states’ wage bases exceed the required amount.
Some states apply various formulas to determine the taxable wage base, others use a percentage of the state’s average annual wage, and many simply follow the FUTA wage base.
See below for the changes for each state:
- Alabama: $ 8 ,000
- Alaska: $39,500
- Arizona: $ 7 ,000
- Arkansas: $10,000
- California: $ 7 ,000
- Colorado: $12,600
- Connecticut: $15,000
- Delaware: $16,500
- District of Columbia: $ 9 ,000
- Florida: $ 7 ,000
- Georgia: $ 9 ,500
- Hawaii: $45,900
- Idaho: $38,200
- Illinois: $12,960
- Indiana: $ 9 ,500
- Iowa: $29,900
- Kansas: $14,000
- Kentucky: $10,200
- Louisiana: $ 7 ,700
- Maine: $12,000
- Maryland: $ 8 ,500
- Massachusetts: $15,000
- Michigan: $9 ,000
- Minnesota: $32,000
- Mississippi: $14,000
- Missouri: $12,500
- Montana: $32,000
- Nebraska: $ 9 ,000
- Nevada: $30,500
- New Hampshire: $14,000
- New Jersey: $33,700
- New Mexico: $24,200
- New York: $11,100
- North Carolina: $23,500
- North Dakota: $35,500
- Ohio: $ 9 ,500
- Oklahoma: $17,600
- Oregon: $39,300
- Pennsylvania: $10,000
- Puerto Rico: *
- Rhode Island: $23,000
- South Carolina: $14,000
- South Dakota: $15,000
- Tennessee: $ 7 ,000
- Texas: 9 ,000
- Utah: $34,300
- Vermont: $17,600
- Virgin Islands: *
- Virginia: $ 8 ,000
- Washington: $47,300
- West Virginia: $12,000
- Wisconsin: $14,000
- Wyoming: $24,700
* Wages have yet to be announced
This page also further discusses how to update new tax rates in Zenefits payroll.