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State Unemployment Insurance
Taxable Wage Bases 2015 - 2018

State unemployment insurance taxes are 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.

Following is the chart of State Taxable Wage Bases for 2018, 2017, 2016, and 2015. States that have changed their wage base for 2018 are highlighted in bold face.

Reporting courtesy of:

PayState Update

STATE

2018
WAGE
BASE

2017
WAGE
BASE

2016
WAGE
BASE

2015
WAGE
BASE

Alabama $8,000 $8,000 $8,000 $8,000
Alaska 39,800 39,700 38,700
Arizona 7,000 7,000 7,000 7,000
Arkansas 10,000 12,000 12,000 12,000
California 7,000 7,000 7,000 7,000
Colorado 12,600 12,500 12,200 11,800
Connecticut 15,000 15,000 15,000 15,000
Delaware 16,500 18,500 18,500 18,500
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 44,000 42,200 40,900
Idaho 37,800 37,200 36,000
Illinois 12,960 12,960 12,960 12,960
Indiana 9,500 9,500 9,500 9,500
Iowa 29,900 29,300 28,300 27,300
Kansas 14,000 14,000 14,000 12,000
Kentucky 10,200 10,200 10,200 9,900
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 *9,500 *9,500 *9,500
Minnesota 32,000 32,000 31,000 30,000
Mississippi 14,000 14,000 14,000 14,000
Missouri 12,500 13,000 13,000 13,000
Montana 32,000 31,400 30,500 29,500
Nebraska 9,000 9,000 9,000 9,000
Nevada 30,500 29,500 28,200 27,800
New Hampshire 14,000 14,000 14,000 14,000
New Jersey 33,700 33,500 32,600 32,000
New Mexico 24,200 24,300 24,100 23,400
New York 11,100 10,900 10,700 10,500
North Carolina 23,500 23,100 22,300 21,700
North Dakota 35,100 37,200 35,600
Ohio 9,500 9,000 9,000 9,000
Oklahoma 17,600 17,700 17,500 17,000
Oregon 38,400 36,900 35,700
Pennsylvania 10,000 9,750 9,500 9,000
Puerto Rico 7,000 7,000 7,000
Rhode Island **22,400 22,000 21,200
South Carolina 14,000 14,000 14,000 14,000
South Dakota 15,000 15,000 15,000 15,000
Tennessee 8,000 8,000 8,000 9,000
Texas 9,000 9,000 9,000 9,000
Utah 33,100 32,200 31,300
Vermont 17,600 17,300 16,800 16,400
Virgin Islands 23,500 23,000 22,900
Virginia 8,000 8,000 8,000 8,000
Washington 47,300 45,000 44,000 42,100
West Virginia 12,000 12,000 12,000 12,000
Wisconsin 14,000 14,000 14,000 14,000
Wyoming 24,700 25,400 25,500 24,700


*Michigan - Effective third quarter 2015, the taxable wage base decreases to $9,000 for contributing employers that are not delinquent on UI payments (i.e., most employers). The reduction will continue for calendar year 2017.
**Rhode Island - The 2017 taxable wage base for employers in the highest UI tax rate group is $23,900.

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