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State Unemployment Insurance
Taxable Wage Bases 2009 - 2012

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

STATE

2012
WAGE
BASE

2011
WAGE
BASE

2010
WAGE
BASE

2009
WAGE
BASE

Alabama $8,000 $8,000 $8,000 $8,000
Alaska 35,800 34,600 34,100 32,700
Arizona 7,000 7,000 7,000 7,000
Arkansas 12,000 12,000 12,000 10,000
California 7,000 7,000 7,000 7,000
Colorado 11,000 10,000 10,000 10,000
Connecticut 15,000 15,000 15,000 15,000
Delaware 10,500 10,500 10,500 10,500
District of Columbia 9,000 9,000 9,000 9,000
Florida 8,500 7,000 7,000 7,000
Georgia 8,500 8,500 8,500 8,500
Hawaii 38,800 34,200 34,900 13,000
Idaho 34,100 33,300 33,300 33,200
Illinois 13,560 12,740 12,520 12,300
Indiana 9,500 9,500 7,000 7,000
Iowa 25,300 24,700 24,500 23,700
Kansas 8,000 8,000 8,000 8,000
Kentucky 9,000 8,000 8,000 8,000
Louisiana 7,700 7,700 7,700 7,000
Maine 12,000 12,000 12,000 12,000
Maryland 8,500 8,500 8,500 8,500
Massachusetts 14,000 14,000 14,000 14,000
Michigan 9,500 9,000 9,000 9,000
Minnesota 28,000 27,000 27,000 26,000
Mississippi 14,000 14,000 7,000 7,000
Missouri 13,000 13,000 13,000 12,500
Montana 27,000 26,300 26,000 25,100
Nebraska 9,000 9,000 9,000 9,000
Nevada 26,400 26,600 27,000 26,600
New Hampshire 14,000 12,000 10,000 8,000
New Jersey 30,300 29,600 29,700 28,900
New Mexico 22,400 21,900 20,800 20,900
New York 8,500 8,500 8,500 8,500
North Carolina 20,400 19,700 19,700 19,300
North Dakota 27,900 25,500 24,700 23,700
Ohio 9,000 9,000 9,000 9,000
Oklahoma 19,100 18,600 14,900 14,200
Oregon 33,000 32,300 32,100 31,300
Pennsylvania 8,000 8,000 8,000 8,000
Puerto Rico 7,000 7,000 7,000 7,000
Rhode Island *19,600 19,000 19,000 18,000
South Carolina 12,000 10,000 7,000 7,000
South Dakota 12,000 11,000 10,000 9,500
Tennessee 9,000 9,000 9,000 9,000
Texas 9,000 9,000 9,000 9,000
Utah 29,500 28,600 28,300 27,800
Vermont 16,000 13,000 10,000 8,000
Virgin Islands 22,600 22,200 22,100
Virginia 8,000 8,000 8,000 8,000
Washington 38,200 37,300 36,800 35,700
West Virginia 12,000 12,000 12,000 12,000
Wisconsin 13,000 13,000 12,000 12,000
Wyoming 23,000 22,300 22,800 21,500


* 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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