State Unemployment Wage Bases
Taxable Wage Bases 2016 - 2019
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.
A chart of State Taxable Wage Bases for 2019, 2018, 2017, and 2016 may be downloaded below. States that have changed their wage base for 2019 are highlighted in bold face.
Additional state resources for APA members:
• Directory of State Child Support Enforcement Agencies
• Directory of State Income Tax Withholding Agencies
• Directory of State New Hire Reporting Agencies
• Directory of State Unclaimed Property Agencies
• Directory of State Unemployment Insurance Agencies
• Directory of State Wage and Hour Agencies