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State Unemployment Insurance
Taxable Wage Bases 2013 - 2016

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 2016, 2015, 2014, and 2013. States that have changed their wage base for 2016 are highlighted in bold face.

Reporting courtesy of:

PayState Update

STATE

2016
WAGE
BASE

2015
WAGE
BASE

2014
WAGE
BASE

2013
WAGE
BASE

Alabama $8,000 $8,000 $8,000 $8,000
Alaska 39,700 38,700 37,400 36,900
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 12,200 11,800 11,700 11,300
Connecticut 15,000 15,000 15,000 15,000
Delaware 18,500 18,500 18,500 10,500
District of Columbia 9,000 9,000 9,000 9,000
Florida 7,000 7,000 8,000 8,000
Georgia 9,500 9,500 9,500 9,500
Hawaii 42,200 40,900 40,400 39,600
Idaho 37,200 36,000 35,200 34,800
Illinois 12,960 12,960 12,960 12,900
Indiana 9,500 9,500 9,500 9,500
Iowa 28,300 27,300 26,800 26,000
Kansas 14,000 12,000 8,000 8,000
Kentucky 10,200 9,900 9,600 9,300
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 14,000 14,000
Michigan *9,500 *9,500 9,500 9,500
Minnesota 31,000 30,000 29,000 29,000
Mississippi 14,000 14,000 14,000 14,000
Missouri 13,000 13,000 13,000 13,000
Montana 30,500 29,500 29,000 27,900
Nebraska 9,000 9,000 9,000 9,000
Nevada 28,200 27,800 27,400 26,900
New Hampshire 14,000 14,000 14,000 14,000
New Jersey 32,600 32,000 31,500 30,900
New Mexico 24,100 23,400 23,400 22,900
New York 10,700 10,500 10,300 8,500
North Carolina 22,300 21,700 21,400 20,900
North Dakota 37,200 35,600 33,600 31,800
Ohio 9,000 9,000 9,000 9,000
Oklahoma 17,500 17,000 18,700 20,100
Oregon 36,900 35,700 35,000 34,100
Pennsylvania 9,500 9,000 8,750 8,500
Puerto Rico 7,000 7,000 7,000 7,000
Rhode Island **22,000 21,200 20,600 20,200
South Carolina 14,000 14,000 12,000 12,000
South Dakota 15,000 15,000 14,000 13,000
Tennessee 8,000 9,000 9,000 9,000
Texas 9,000 9,000 9,000 9,000
Utah 32,200 31,300 30,800 30,300
Vermont 16,800 16,400 16,000 16,000
Virgin Islands 23,000 22,900 22,500 23,600
Virginia 8,000 8,000 8,000 8,000
Washington 44,000 42,100 41,300 39,800
West Virginia 12,000 12,000 12,000 12,000
Wisconsin 14,000 14,000 14,000 14,000
Wyoming 25,500 24,700 24,500 23,800


*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 2016.
**Rhode Island - The 2016 taxable wage base for employers in the highest UI tax rate group is $23,500.

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