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State Unemployment Insurance
Taxable Wage Bases 2009 - 2012 |
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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 2012, 2011, 2010, and 2009. States that have changed their wage base for 2012 are highlighted in bold face.
Reporting courtesy of:
PayState Update
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STATE |
2012
WAGE
BASE
|
2011
WAGE
BASE
|
2010
WAGE
BASE
|
2009
WAGE
BASE
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Alabama |
$8,000 |
|
$8,000 |
|
$8,000 |
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$8,000 |
|
|
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Alaska |
35,800 |
|
34,600 |
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34,100 |
|
32,700 |
|
|
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Arizona |
7,000 |
|
7,000 |
|
7,000 |
|
7,000 |
|
|
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Arkansas |
12,000 |
|
12,000 |
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12,000 |
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10,000 |
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California |
7,000 |
|
7,000 |
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7,000 |
|
7,000 |
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Colorado |
11,000 |
|
10,000 |
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10,000 |
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10,000 |
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Connecticut |
15,000 |
|
15,000 |
|
15,000 |
|
15,000 |
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Delaware |
10,500 |
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10,500 |
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10,500 |
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10,500 |
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District of Columbia |
9,000 |
|
9,000 |
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9,000 |
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9,000 |
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Florida |
8,500 |
|
7,000 |
|
7,000 |
|
7,000 |
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Georgia |
8,500 |
|
8,500 |
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8,500 |
|
8,500 |
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Hawaii |
38,800 |
|
34,200 |
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34,900 |
|
13,000 |
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Idaho |
34,100 |
|
33,300 |
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33,300 |
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33,200 |
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Illinois |
13,560 |
|
12,740 |
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12,520 |
|
12,300 |
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Indiana |
9,500 |
|
9,500 |
|
7,000 |
|
7,000 |
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Iowa |
25,300 |
|
24,700 |
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24,500 |
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23,700 |
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Kansas |
8,000 |
|
8,000 |
|
8,000 |
|
8,000 |
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Kentucky |
9,000 |
|
8,000 |
|
8,000 |
|
8,000 |
|
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Louisiana |
7,700 |
|
7,700 |
|
7,700 |
|
7,000 |
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Maine |
12,000 |
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12,000 |
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12,000 |
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12,000 |
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Maryland |
8,500 |
|
8,500 |
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8,500 |
|
8,500 |
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Massachusetts |
14,000 |
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14,000 |
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14,000 |
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14,000 |
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Michigan |
9,500 |
|
9,000 |
|
9,000 |
|
9,000 |
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Minnesota |
28,000 |
|
27,000 |
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27,000 |
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26,000 |
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Mississippi |
14,000 |
|
14,000 |
|
7,000 |
|
7,000 |
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Missouri |
13,000 |
|
13,000 |
|
13,000 |
|
12,500 |
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Montana |
27,000 |
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26,300 |
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26,000 |
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25,100 |
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Nebraska |
9,000 |
|
9,000 |
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9,000 |
|
9,000 |
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Nevada |
26,400 |
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26,600 |
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27,000 |
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26,600 |
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New Hampshire |
14,000 |
|
12,000 |
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10,000 |
|
8,000 |
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New Jersey |
30,300 |
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29,600 |
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29,700 |
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28,900 |
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New Mexico |
22,400 |
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21,900 |
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20,800 |
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20,900 |
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New York |
8,500 |
|
8,500 |
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8,500 |
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8,500 |
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North Carolina |
20,400 |
|
19,700 |
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19,700 |
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19,300 |
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North Dakota |
27,900 |
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25,500 |
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24,700 |
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23,700 |
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Ohio |
9,000 |
|
9,000 |
|
9,000 |
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9,000 |
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Oklahoma |
19,100 |
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18,600 |
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14,900 |
|
14,200 |
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Oregon |
33,000 |
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32,300 |
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32,100 |
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31,300 |
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Pennsylvania |
8,000 |
|
8,000 |
|
8,000 |
|
8,000 |
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Puerto Rico |
7,000 |
|
7,000 |
|
7,000 |
|
7,000 |
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Rhode Island |
*19,600 |
|
19,000 |
|
19,000 |
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18,000 |
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South Carolina |
12,000 |
|
10,000 |
|
7,000 |
|
7,000 |
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South Dakota |
12,000 |
|
11,000 |
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10,000 |
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9,500 |
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Tennessee |
9,000 |
|
9,000 |
|
9,000 |
|
9,000 |
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Texas |
9,000 |
|
9,000 |
|
9,000 |
|
9,000 |
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Utah |
29,500 |
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28,600 |
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28,300 |
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27,800 |
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Vermont |
16,000 |
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13,000 |
|
10,000 |
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8,000 |
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Virgin Islands |
|
|
22,600 |
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22,200 |
|
22,100 |
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Virginia |
8,000 |
|
8,000 |
|
8,000 |
|
8,000 |
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Washington |
38,200 |
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37,300 |
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36,800 |
|
35,700 |
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West Virginia |
12,000 |
|
12,000 |
|
12,000 |
|
12,000 |
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Wisconsin |
13,000 |
|
13,000 |
|
12,000 |
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12,000 |
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Wyoming |
23,000 |
|
22,300 |
|
22,800 |
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21,500 |
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* Note: For approximately 75% of employers, the wage base will be $19,600. For employers that pay at the highest UI tax rate of 9.79% (25% of employers), the wage base will be $21,100.
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