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State Unemployment Insurance
Taxable Wage Bases 2012 - 2015

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 2015, 2014, 2013, and 2012. States that have changed their wage base for 2015 are highlighted in bold face.

Reporting courtesy of:

PayState Update

STATE

2015
WAGE
BASE

2014
WAGE
BASE

2013
WAGE
BASE

2012
WAGE
BASE

Alabama $8,000 $8,000 $8,000 $8,000
Alaska 37,400 36,900 35,800
Arizona 7,000 7,000 7,000 7,000
Arkansas 12,000 12,000 12,000 12,000
California 7,000 7,000 7,000 7,000
Colorado 11,800 11,700 11,300 11,000
Connecticut 15,000 15,000 15,000 15,000
Delaware 18,500 18,500 10,500 10,500
District of Columbia 9,000 9,000 9,000 9,000
Florida 8,000 8,000 8,000
Georgia 9,500 9,500 9,500 8,500
Hawaii 40,400 39,600 38,800
Idaho 35,200 34,800 34,100
Illinois 12,960 12,900 13,560
Indiana 9,500 9,500 9,500 9,500
Iowa 27,300 26,800 26,000 25,300
Kansas 12,000 8,000 8,000 8,000
Kentucky 9,900 9,600 9,300 9,000
Louisiana 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 14,000 14,000 14,000
Michigan 9,500 9,500 9,500
Minnesota 30,000 29,000 29,000 28,000
Mississippi 14,000 14,000 14,000 14,000
Missouri 13,000 13,000 13,000 13,000
Montana 29,500 29,000 27,900 27,000
Nebraska 9,000 9,000 9,000 9,000
Nevada 27,800 27,400 26,900 26,400
New Hampshire 14,000 14,000 14,000 14,000
New Jersey 32,000 31,500 30,900 30,300
New Mexico 23,400 22,900 22,400
New York 10,500 10,300 8,500 8,500
North Carolina 21,400 20,900 20,400
North Dakota 33,600 31,800 27,900
Ohio 9,000 9,000 9,000 9,000
Oklahoma 17,000 18,700 20,100 19,100
Oregon 35,000 34,100 33,000
Pennsylvania 9,000 8,750 8,500 8,000
Puerto Rico 7,000 7,000 7,000 7,000
Rhode Island **20,600 20,200 19,600
South Carolina 14,000 12,000 12,000 12,000
South Dakota 15,000 14,000 13,000 12,000
Tennessee 9,000 9,000 9,000 9,000
Texas 9,000 9,000 9,000 9,000
Utah 30,800 30,300 29,500
Vermont 16,400 16,000 16,000 16,000
Virgin Islands 22,500 23,600 23,700
Virginia 8,000 8,000 8,000 8,000
Washington 42,100 41,300 39,800 38,200
West Virginia 12,000 12,000 12,000 12,000
Wisconsin 14,000 14,000 14,000 13,000
Wyoming 24,500 23,800 23,000


**For employers that pay at the highest UI tax rate of 9.79%, the wage base is $22,100.

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