Payroll tax rates by state

Rate tables

Every state in one table, one tax at a time.

• FederalSocial Security, Medicare, FUTA and supplemental withholding.
• UnemploymentWage bases, new employer rates, employee shares and liability tests.
• Income taxWithholding rates, supplemental wages, reciprocity and local taxes.
• Minimum wageToday's rate, the next increase and regional rates.
• Paid leaveFamily and medical leave contributions and who pays them.

Rates by state

One page per state with its unemployment, income tax, minimum wage and paid leave rates together.

• AlabamaWage base $8,000Income tax 2% to 5%
• AlaskaWage base $54,200No income tax
• ArizonaWage base $8,000Income tax 2.5% flat
• ArkansasWage base $7,000Income tax 2% to 3.7%
• CaliforniaWage base $7,000Income tax 1.1% to 14.63%
• ColoradoWage base $30,600Income tax 4.4% flat
• ConnecticutWage base $27,000Income tax 2% to 6.99%
• DelawareWage base $14,500Income tax 2.2% to 6.6%
• District of ColumbiaWage base $9,000Income tax 4% to 10.75%
• FloridaWage base $7,000No income tax
• GeorgiaWage base $9,500Income tax 4.99% flat
• HawaiiWage base $64,500Income tax 1.4% to 7.9%
• IdahoWage base $58,300Income tax 5.3% over $16,100
• IllinoisWage base $14,250Income tax 4.95% flat
• IndianaWage base $9,500Income tax 2.95% flat
• IowaWage base $20,400Income tax 3.8% flat
• KansasWage base $15,100Income tax 5.2% to 5.58%
• KentuckyWage base $12,000Income tax 3.5% flat
• LouisianaWage base $7,000Income tax 3.09% flat
• MaineWage base $12,000Income tax 5.8% to 9.15%
• MarylandWage base $8,500Income tax 4.75% to 6.5%
• MassachusettsWage base $15,000Income tax 5% to 9%
• MichiganWage base $9,000Income tax 4.25% flat
• MinnesotaWage base $44,000Income tax 5.35% to 9.85%
• MississippiWage base $14,000Income tax 4% over $10,000
• MissouriWage base $9,000Income tax 0% to 4.7%
• MontanaWage base $47,300Income tax 4.7% to 5.65%
• NebraskaWage base $9,000Income tax 2.26% to 4.6%
• NevadaWage base $43,700No income tax
• New HampshireWage base $14,000No income tax
• New JerseyWage base $44,800Income tax 1.5% to 11.8%
• New MexicoWage base $34,800Income tax 1.5% to 5.9%
• New YorkWage base $17,600Income tax 3.9% to 11.7%
• North CarolinaWage base $34,200Income tax 3.99% flat
• North DakotaWage base $46,600Income tax 1.95% to 2.5%
• OhioWage base $9,000Income tax 1.6% to 3.4%
• OklahomaWage base $25,000Income tax 2.5% to 4.5%
• OregonWage base $56,700Income tax 4.75% to 9.9%
• PennsylvaniaWage base $10,000Income tax 3.07% flat
• Rhode IslandWage base $30,800Income tax 3.75% to 5.99%
• South CarolinaWage base $14,000Income tax 0% to 6%
• South DakotaWage base $15,000No income tax
• TennesseeWage base $7,000No income tax
• TexasWage base $9,000No income tax
• UtahWage base $50,700Income tax 4.45% flat
• VermontWage base $15,400Income tax 3.35% to 8.75%
• VirginiaWage base $8,000Income tax 2% to 5.75%
• WashingtonWage base $78,200No income tax
• West VirginiaWage base $9,500Income tax 2.11% to 4.58%
• WisconsinWage base $14,000Income tax 3.54% to 7.65%
• WyomingWage base $33,800No income tax

Common questions

Sources

The agency page or document behind each figure, as checked.

• Alabama: Alabama Department of Workforce, Employers FAQ (opens in a new tab); Code of Alabama 1975, §25-4-16 (opens in a new tab); Alabama Department of Revenue, Withholding Tax Tables and Instructions for Employers, revised January 2026 (PDF) (opens in a new tab); Code of Alabama 1975, §25-4-51 (opens in a new tab); Code of Alabama 1975, §25-7-41 (opens in a new tab)
• Alaska: Alaska DOLWD, Employment Security Tax FAQ: Rate/Taxable Wage Base (opens in a new tab); Alaska Statutes 23.20.175, Base of contributions (opens in a new tab); Alaska Department of Revenue, Tax Division, Withholding Tax (opens in a new tab); Alaska Department of Revenue, Tax Division, Personal Income Tax (opens in a new tab); Alaska DOLWD, Alaska Unemployment Insurance Tax Rates for Experienced Employers, 2026 (opens in a new tab); Alaska DOLWD, Wage and Hour (opens in a new tab)
• Arizona: Arizona DES, Unemployment Insurance Tax Rate Chart, calendar year 2026 (UIT-0603A, 12/25, PDF) (opens in a new tab); Arizona Revised Statutes §23-622, Wages (opens in a new tab); Arizona Department of Revenue, Withholding Tax (opens in a new tab); Arizona Department of Revenue, Withholding Highlights (opens in a new tab); Arizona DES, Unemployment Insurance Tax Employer Handbook (UIT-1271A, 03/25, PDF) (opens in a new tab); Arizona Revised Statutes, Title 23 - Labor (opens in a new tab)
• Arkansas: Arkansas Division of Workforce Services, UI Employer Services (Tax Rates 2026) (opens in a new tab); Ark. Code Ann. 11-10-215(a)(2)(A)(i)(d) and (f) (LexisNexis, Arkansas Code free public access) (opens in a new tab); Arkansas DFA, Withholding Tax Employer's Instructions, effective 01/01/2026, revised 4/27/26 (PDF) (opens in a new tab); Arkansas DFA, Withholding Tax Formula Method, effective 01/01/2026 (PDF) (opens in a new tab); Arkansas Division of Workforce Services, Employer Handbook (PDF) (opens in a new tab); Arkansas DFA, Taxes (opens in a new tab)
• California: EDD, 2026 California Tax Rates and Wage Limits (opens in a new tab); California Unemployment Insurance Code §930 (opens in a new tab); EDD, Payroll Taxes Resources (opens in a new tab); EDD, California Withholding Schedules for 2026, Method B (PDF) (opens in a new tab); EDD, California Employer's Guide 2026 (DE 44) (PDF) (opens in a new tab); EDD, State Disability Insurance (opens in a new tab)
• Colorado: CDLE, Unemployment Insurance: Premiums (opens in a new tab); Session Laws 2020, ch. 296 (SB20-207), amending C.R.S. 8-70-103(6.5) (opens in a new tab); Colorado DOR, Colorado Wage Withholding Tax Guide (opens in a new tab); Colorado DOR, DR 1098 (10/21/25): 2026 Colorado Withholding Worksheet for Employers (PDF) (opens in a new tab); FAMLI Division, Employer FAQs (opens in a new tab)
• Connecticut: CTDOL, Information on Unemployment Tax Rate for Calendar Year 2026 (opens in a new tab); CTDOL, Employer Guide to Unemployment Insurance (updated April 23, 2026, PDF) (opens in a new tab); DRS, IP 2026(1), Connecticut Employer's Tax Guide, Circular CT (PDF) (opens in a new tab); CTDOL, What are the Tax Rates and Taxable Wage Base? (opens in a new tab); CT Paid Leave Authority, Contributions (opens in a new tab)
• Delaware: Delaware DOL, Employer Services: Delaware Merit Rate Table (2026); 19 Del. C. § 3302 ("wages") (viii) (opens in a new tab); 19 Del. C. § 3302 ("wages") (opens in a new tab); Delaware Division of Revenue, Withholding Tax FAQs (opens in a new tab); Delaware Division of Revenue, Employer's Guide: Tax Computation Table effective January 1, 2025 (opens in a new tab); 19 Del. C. § 3346 (opens in a new tab); Delaware DOL, Delaware Paid Leave: Employer Information and Resources (opens in a new tab)
• District of Columbia: DOES, Tax Rate Questions (taxable wage base of $9,000 for this calendar year) (opens in a new tab); D.C. Code §51-103(e)(6), taxable wages (opens in a new tab); OTR, Withholding Tax Forms (2026 FR-900Q, FR-900A) (opens in a new tab); OTR, DC Individual and Fiduciary Income Tax Rates (tax years beginning after 12/31/2021) (opens in a new tab); DOES Office of Paid Family Leave, Employer Information (opens in a new tab)
• Florida: Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab); Florida Statutes 443.1217, Wages (opens in a new tab); Florida Constitution, Art. VII, Sec. 5, Estate, inheritance and income taxes (opens in a new tab); Florida Statutes 218.077, Wage and employment benefits requirements by political subdivisions (opens in a new tab)
• Georgia: Georgia Department of Labor, Employers FAQs - Unemployment Insurance (opens in a new tab); Georgia DOR, 2026 Employer's Tax Guide (updated September 2026) (PDF) (opens in a new tab); Georgia Department of Labor, Learn About Unemployment Taxes and Benefits (opens in a new tab); Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24) (PDF, Nov 2024) (opens in a new tab)
• Hawaii: Hawaii DLIR UI Division, Tax Rates and Weekly Benefit Amount (opens in a new tab); Hawaii DLIR UI Division, Handbook for Employers (opens in a new tab); Hawaii DOTAX, Booklet A Employer's Tax Guide (Rev. 2025), withholding from January 1, 2026 (PDF) (opens in a new tab); Hawaii Revised Statutes §383-61 (Payment of contributions; wages not included) (opens in a new tab); Hawaii DLIR Disability Compensation Division, About Temporary Disability Insurance (opens in a new tab)
• Idaho: Idaho Department of Labor, Rate Class Array, effective 01/01/2026 (PDF) (opens in a new tab); Idaho Code §72-1350, Taxable wage base and taxable wage rates (opens in a new tab); Idaho State Tax Commission, Computing Withholding (opens in a new tab); Idaho State Tax Commission, EPB00744 Table for Percentage Computation Method of Withholding (rev. 07-23-2026) (opens in a new tab); Idaho Department of Labor, Guide to Idaho labor laws (2025, PDF) (opens in a new tab)
• Illinois: IDES, EA-50 2026 State Experience Factor and Employers' UI Contribution Rates (PDF) (opens in a new tab); Illinois General Assembly, 820 ILCS 405/235, Unemployment Insurance Act (opens in a new tab); IDOR, Publication 130 (February 2026) (PDF) (opens in a new tab); IDOR, 2026 Booklet IL-700-T, Illinois Withholding Tax Tables (PDF) (opens in a new tab); IDOL, Paid Leave for All Workers Act FAQ (opens in a new tab)
• Indiana: Indiana DWD, Unemployment Insurance Employer Guide (PDF) (opens in a new tab); Indiana Code 22-4-4-2 (2026) (opens in a new tab); Indiana DOR, Departmental Notice #1, effective Oct. 1, 2026 (PDF) (opens in a new tab); Indiana Code 6-3-2-1(b)(8) (2026) (opens in a new tab); Indiana Code Title 22 (2026) (opens in a new tab)
• Iowa: IWD, Information on Rate Computations for Private Employers 2026, 70-5015 (10/2025) (PDF) (opens in a new tab); Iowa Code 2026, §96.1A(36), "Taxable wages" (PDF) (opens in a new tab); Iowa Department of Revenue, Iowa Withholding Tax Information (opens in a new tab); Iowa Department of Revenue, Iowa Withholding Formula, effective January 1, 2026 (PDF) (opens in a new tab); Iowa Department of Inspections, Appeals, and Licensing (DIAL), Wage and Child Labor Unit: Wage (opens in a new tab)
• Kansas: KDOL, Effective Contribution Schedules for the Current and Previous Four Rate Years, 2022-2026 (XLSX) (opens in a new tab); K.S.A. 44-703(o)(2), Definitions ('wages') (opens in a new tab); K.S.A. 79-3296, Employer's requirement to withhold (opens in a new tab); KDOR, Withholding Tax Guide KW-100 (Rev. 10-24), for wages paid on or after July 1, 2024 (PDF), Tables for Percentage Method of Kansas Withholding, p. 19 (opens in a new tab); K.S.A. 44-710(a), Contributions (opens in a new tab); Kansas Department of Labor, Workplace Laws FAQs (opens in a new tab)
• Kentucky: Kentucky Office of Unemployment Insurance, Taxable Wage Base and Surcharge Information (updated 2026-08-03) (opens in a new tab); Kentucky Office of Unemployment Insurance, Employer Guide to Kentucky Unemployment Insurance, approved 07-31-2026 (PDF) (opens in a new tab); Kentucky Department of Revenue, Withholding Kentucky Income Tax: Instructions for Employers, 42A003, revised March 2026 (PDF) (opens in a new tab); Kentucky Department of Revenue, 2026 Kentucky Withholding Tax Formula, 42A003(TCF)(10-2025) (PDF) (opens in a new tab); Kentucky Revised Statutes Chapter 337, Wages and Hours, table of sections (Kentucky Legislature) (opens in a new tab)
• Louisiana: Louisiana Works, Louisiana Unemployment Insurance Tax Rates (updated March 3, 2026) (opens in a new tab); Louisiana Legislature, La. R.S. 23:1474 (administrator; Revenue Estimating Conference; 'wages'; weekly benefit amounts) (opens in a new tab); Louisiana Department of Revenue, Withholding (updated June 30, 2026) (opens in a new tab); Louisiana Department of Revenue, R-1306 (1/26) Louisiana Withholding Tables and Formulas, effective on or after January 1, 2026 (PDF) (opens in a new tab); Louisiana Legislature, La. R.S. 23:1531 (basis of employer contributions; time for payment; computation) (opens in a new tab); Louisiana Works, Labor Law Information Resources (updated September 22, 2025) (opens in a new tab)
• Maine: Maine DOL, Unemployment Tax Employers FAQ (opens in a new tab); 26 M.R.S. §1043 (Employment Security Law, definitions) (opens in a new tab); Maine Revenue Services, 2026 Withholding Tables for Individual Income Tax (revised August 2026, PDF) (opens in a new tab); 26 M.R.S. §1221 (Employers' contributions) (opens in a new tab); Maine DOL, Paid Family and Medical Leave Employer FAQ (July 2026, PDF) (opens in a new tab)
• Maryland: Maryland Department of Labor, Tax Rates and Quarterly Reporting (opens in a new tab); Md. Code, Labor and Employment 8-607 (opens in a new tab); Comptroller of Maryland, Maryland Employer Withholding Guide, effective January 2026 (revised December 2025, PDF) (opens in a new tab); Maryland FAMLI, For employers (opens in a new tab)
• Massachusetts: DUA, The Employer's Guide to Unemployment Insurance (PDF) (opens in a new tab); M.G.L. c. 151A, s. 14 (General Court) (opens in a new tab); DOR, Circular M: Income Tax Withholding Tables at 5.0% Effective January 1, 2026 (Rev. 12/25, PDF) (opens in a new tab); DFML, Paid Family and Medical Leave employer contribution rates and calculator (updated October 1, 2026) (opens in a new tab)
• Michigan: Michigan UIA, FAQ: Taxable Wage Base (opens in a new tab); Michigan Compiled Laws 421.44(4) (opens in a new tab); Michigan Treasury, Form 446, 2026 Michigan Income Tax Withholding Guide (Rev. 02-26, PDF) (opens in a new tab); Michigan Treasury, Withholding Tax Information by Calendar Year (opens in a new tab); Michigan UIA, Unemployment Insurance Taxes (opens in a new tab); Michigan LEO, Wage and Hour Division (opens in a new tab)
• Minnesota: Minnesota UI Program, Unemployment Insurance (UI) Tax Rates (opens in a new tab); Minnesota Department of Revenue, 2026 Minnesota Income Tax Withholding Instruction Booklet and Tax Tables (PDF) (opens in a new tab); Minnesota Paid Leave, Premium Rate and Contributions (opens in a new tab)
• Mississippi: MDES, Employer FAQs (opens in a new tab); Mississippi Legislature, 2013 House Bill 932 (as sent to Governor; approved 2013-03-06), Section 5 amending Miss. Code §71-5-351 (PDF) (opens in a new tab); Mississippi DOR, Pub. 89-700, Withholding Income Tax Tables and Employer Instructions (Rev. 07/25; file revised 1/13/2026) (PDF) (opens in a new tab); Mississippi Department of Revenue, Individual Income Tax Rates (opens in a new tab); Mississippi Legislature, 2013 House Bill 141, approved by the Governor March 25, 2013 (PDF) (opens in a new tab)
• Missouri: Missouri DOLIR, Division of Employment Security, Tax Rates (opens in a new tab); Revised Statutes of Missouri, section 288.036 (opens in a new tab); Missouri DOR, 2026 Missouri Withholding Tax Formula (PDF) (opens in a new tab); Missouri DOLIR, DES, Unemployment Insurance Tax (employers) (opens in a new tab); Revised Statutes of Missouri, Chapter 290 (Labor and Industrial Relations) (opens in a new tab)
• Montana: Montana DLI, Unemployment Insurance Contribution Taxable Wage Base & Rates for 2026 (PDF) (opens in a new tab); Montana DLI, UI Contribution Rates (opens in a new tab); Montana Department of Revenue, Montana Employer and Information Agent Guide with Withholding Tax Tables, 2026 (PDF) (opens in a new tab); Montana DLI, Unemployment Insurance Division, Employer Handbook (rev. January 2025) (PDF) (opens in a new tab); Montana DLI, Wage and Hour Frequently Asked Questions (opens in a new tab)
• Nebraska: NDOL, Combined Tax Rates (revised Dec. 2, 2025) (read via Internet Archive snapshot of 2026-08-14; site refused connections 2026-10-05) (opens in a new tab); Nebraska DOR, 2026 Nebraska Circular EN, 8-429-1998 Rev. 11-2025 (PDF) (opens in a new tab); Nebraska DOR, 2027 Nebraska Circular EN, 8-429-1998 Rev. 8-2026 (PDF) (opens in a new tab); Neb. Rev. Stat. §48-648, Combined tax; employer; payment (read via Internet Archive snapshot of 2026-05-11; site refused connections 2026-10-05) (opens in a new tab); Nebraska Legislature, Unicameral Update: Paid family, medical leave for teachers considered (Mar. 11, 2025) (opens in a new tab)
• Nevada: Nevada ESD Contributions Section, March 2026 Quarterly Newsletter (PDF) (opens in a new tab); NRS 612.545, Base (opens in a new tab); Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab); NRS 612.535, Payment; registration of employer with Division (opens in a new tab); NRS 608.0197, Employer required to provide paid leave (opens in a new tab)
• New Hampshire: NHES, Employer Claims & Taxes (Tax Rates) (opens in a new tab); NHES, Employer Handbook (NHES 0041), 'What Is Excess?' (PDF) (opens in a new tab); NH Department of Revenue Administration, Interest & Dividends Tax (opens in a new tab); NH PFML, Overview (opens in a new tab)
• New Jersey: NJDOL Division of Employer Accounts, Rate Information, Contributions, and Due Dates (opens in a new tab); NJDOL Employer Handbook, Employer Taxes and Wage Reporting (opens in a new tab); NJ Division of Taxation, NJ-WT New Jersey Income Tax Withholding Instructions (September 2025) (PDF) (opens in a new tab); NJ Division of Taxation, Tables for Percentage Method of Withholding (wages paid on and after Oct. 1, 2020) (PDF) (opens in a new tab); NJDOL Division of Temporary Disability and Family Leave Insurance, Information for Employers (2026 Program Contributions) (opens in a new tab)
• New Mexico: NM Department of Workforce Solutions, Unemployment Insurance Tax Information (opens in a new tab); NM Department of Workforce Solutions, Unemployment Insurance Employer Handbook (2019, PDF) (opens in a new tab); NM Taxation and Revenue Department, FYI-104 New Mexico Withholding Tax, effective January 1, 2026 (rev. 11/2025, PDF) (opens in a new tab); NM Department of Workforce Solutions, Paid Family and Medical Leave (opens in a new tab)
• New York: NYS DTF and DOL, Publication NYS-50 (12/25), Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax (opens in a new tab); NYS DTF, Withholding tax (opens in a new tab); NYS DTF, NYS-50-T-NYS (1/26), New York State Withholding Tax Tables and Methods, effective Jan. 1, 2026 (PDF) (opens in a new tab); NYS Workers' Compensation Board, Disability Benefits and Paid Family Leave Insurance (employers) (opens in a new tab)
• North Carolina: NC Division of Employment Security, Tax Rate Information (opens in a new tab); NCDOR, NC-30 2026 Income Tax Withholding Tables and Instructions for Employers (PDF) (opens in a new tab); NC Division of Employment Security, Am I Required to Pay Taxes? (opens in a new tab); NC Department of Labor, Promised Wages Including Wage Benefits (opens in a new tab)
• North Dakota: Job Service North Dakota, 2026 Unemployment Insurance Tax Rate Schedules (PDF) (opens in a new tab); Job Service North Dakota, Learn about taxes (opens in a new tab); North Dakota Office of State Tax Commissioner, Income Tax Withholding (opens in a new tab); ND Office of State Tax Commissioner, Income Tax Withholding Rates & Instructions for wages paid in 2026 (PDF) (opens in a new tab); Job Service North Dakota, Employer's Handbook for the Unemployment Insurance Program (PDF) (opens in a new tab); ND Department of Labor and Human Rights, Required Employer Posters (opens in a new tab)
• Ohio: ODJFS, 2026 Rates (contribution rate details, PDF) (opens in a new tab); Ohio Revised Code 4141.01(G) (version effective Sept. 30, 2025) (opens in a new tab); Ohio Department of Taxation, Form IT 4, Employee's Withholding Exemption Certificate (Rev. 01/24, PDF) (opens in a new tab); Ohio Department of Taxation, Employer Withholding Taxes: Percentage Method (effective Aug. 1, 2026, PDF) (opens in a new tab); ODJFS, UI Tax for New Employers (opens in a new tab); Ohio Revised Code 4113.85 (opens in a new tab)
• Oklahoma: OESC, Important Numbers for 2026 (PDF) (opens in a new tab); Oklahoma Legislature, Oklahoma Statutes Title 40, §1-201(48) and §1-223 (RTF) (opens in a new tab); OESC, Important Numbers for 2027 (PDF) (opens in a new tab); Oklahoma Tax Commission, 2026 Oklahoma Income Tax Withholding Tables, Packet OW-2, revised 11-2025 (PDF) (opens in a new tab); Oklahoma Department of Labor, Wage and Hour FAQs (opens in a new tab)
• Oregon: OED, Current Tax and Contribution Rates (opens in a new tab); ORS 657.095, Payroll (2025 edition) (opens in a new tab); Oregon DOR, Oregon Withholding Tax Formulas, effective January 1, 2026 (150-206-436, Rev. 12-31-25, PDF) (opens in a new tab); Oregon DOR, 2026 Combined Payroll Tax Report Instruction Booklet (150-211-155-2, PDF) (opens in a new tab)
• Pennsylvania: PA L&I, Calculating Contributions, Penalties and Interest (opens in a new tab); PA Department of Revenue, Employer Withholding (opens in a new tab); PA Department of Revenue, Personal Income Tax Rates (opens in a new tab); PA L&I, Office of UC Tax Services, Yearly Tax Highlights (opens in a new tab); PA L&I, Wage FAQs: General Wage and Hour Questions (opens in a new tab)
• Rhode Island: DLT Employer Tax Unit (information effective for calendar year 2026) (opens in a new tab); R.I. Gen. Laws 28-43-7, Taxable wage base (2025 Rhode Island General Laws, Justia) (opens in a new tab); RI Division of Taxation, 2026 Rhode Island Employer's Income Tax Withholding Tables (PDF) (opens in a new tab); DLT, 2026 UI and TDI Quick Reference (effective July 1, 2026, PDF) (opens in a new tab); DLT, TDI / TCI For Employers (opens in a new tab)
• South Carolina: SC Department of Employment and Workforce, Tax Rate Information (2026 Unemployment Insurance Tax Rate Table) (opens in a new tab); S.C. Code Title 41, Chapter 27 (Employment Security Law, definitions), §41-27-380(B) (opens in a new tab); SCDOR, Withholding Tax (opens in a new tab); SCDOR, WH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25) (PDF) (opens in a new tab); S.C. Code Title 41, Chapter 31 (contributions and payments), §41-31-310 (opens in a new tab); S.C. Code Title 41, Chapter 1, §41-1-25 (opens in a new tab)
• South Dakota: South Dakota DLR, Reemployment Assistance Employer FAQ ('What is the Reemployment Assistance taxable wage base?') (opens in a new tab); SDCL 61-1-46, Wages defined--Maximum annual wages subject to coverage (opens in a new tab); South Dakota Department of Revenue, Individual Taxes (opens in a new tab); SDCL 61-5-36, Deduction of contributions from wages prohibited (opens in a new tab); South Dakota DLR, South Dakota Labor and Employment Laws: What You Need to Know (REV 01/2026, PDF) (opens in a new tab)
• Tennessee: TDLWD, UI Tax Rates (Variable Taxable Wage Base table) (opens in a new tab); Tennessee Department of Revenue, GEN-34 Income Tax Withholding (opens in a new tab); TDLWD, Unemployment Insurance Tax (opens in a new tab); TDLWD, Wages, Fringe Benefits, Paychecks & Breaks (opens in a new tab)
• Texas: Texas Workforce Commission, Unemployment Insurance Tax Rates (opens in a new tab); Texas Labor Code 201.082, Exceptions to Wages (opens in a new tab); Texas Constitution, Art. VIII, Sec. 24-a, Individual Income Tax Prohibited (opens in a new tab); Texas Labor Code 204.003, Contribution Not Deducted from Wages (opens in a new tab); Texas Labor Code 1.005, Preemption (opens in a new tab)
• Utah: Utah DWS, Unemployment Insurance Employer Tax Rates (FAQ) (opens in a new tab); Utah Code §35A-4-208, Wages defined (opens in a new tab); Utah State Tax Commission, Publication 14, Withholding Tax Guide (Rev. 04/26) (opens in a new tab); Utah State Tax Commission, Publication 14, Withholding Tax Guide (Rev. 4/26, PDF), Utah Withholding Schedules (opens in a new tab); Utah Code §35A-4-302, Contributions (opens in a new tab); Utah Labor Commission, UALD Wage Claim (FAQ: paid vacation, holiday pay, sick leave) (opens in a new tab)
• Vermont: Vermont DOL, Quarterly Reporting & Taxable Wage Information (opens in a new tab); 21 V.S.A. §1321, Contributions; taxable wage base changes (2025 Vermont Statutes, Justia) (opens in a new tab); Vermont Department of Taxes, GB-1210-2026, 2026 Income Tax Withholding Instructions, Tables, and Charts (PDF) (opens in a new tab); Vermont DOL, Vermont Employer Handbook: A Guide to Unemployment Insurance in Vermont (PDF, file dated 06/26) (opens in a new tab); Office of Governor Phil Scott, Governor Phil Scott and The Hartford Announce Vermont Family and Medical Leave Insurance Open Enrollment for Individuals (May 1, 2025) (opens in a new tab)
• Virginia: Code of Virginia 60.2-229, Wages (opens in a new tab); Virginia Tax, Withholding Tax (opens in a new tab); Virginia Tax, Withholding Tables for Wages Paid after July 1, 2025 (PDF) (opens in a new tab); Code of Virginia 60.2-516, Taxes and payments in lieu of taxes not deducted from wages (opens in a new tab); Code of Virginia 60.2-801, Paid family and medical leave insurance program (opens in a new tab)
• Washington: ESD, How we determine tax rates (opens in a new tab); RCW 50.24.010 (opens in a new tab); WA DOR, Income tax (opens in a new tab); ESD Paid Leave, Employer Wage Reporting and Premiums Toolkit v25.1, June 2026 (PDF) (opens in a new tab)
• West Virginia: WorkForce West Virginia, Employer Handbook (February 2025, PDF) (opens in a new tab); W. Va. Code 21A-1A-28, Wages (code.wvlegislature.gov, Internet Archive copy of 2025-12-17) (opens in a new tab); West Virginia Tax Division, Withholding Help and General Information (opens in a new tab); West Virginia Tax Division, Form WV IT-100.2A, Tables for Percentage Method of Withholding (March 2026, PDF) (opens in a new tab); W. Va. Code Chapter 21, Labor, list of articles (code.wvlegislature.gov, Internet Archive copy of 2025-08-07) (opens in a new tab)
• Wisconsin: Wisconsin DWD, Unemployment Insurance 2026 Tax Rates (opens in a new tab); Wisconsin DWD, UI Employer Handbook (UCB-201-P), Section 2 Part 4: Account Reporting (opens in a new tab); Wisconsin DOR, Publication W-166, Withholding Tax Guide (1/26, PDF) (opens in a new tab); Wisconsin DWD Equal Rights, Wisconsin Family and Medical Leave Act (opens in a new tab)
• Wyoming: Wyoming DWS, Unemployment Taxable Wage Base (opens in a new tab); Wyoming Business Council, Business Resources (opens in a new tab); Wyoming Statutes, Title 27, Labor and Employment (PDF) (opens in a new tab); Wyoming DWS Labor Standards, Handy Reference Guide (revised 6/3/25, PDF) (opens in a new tab)
• Federal: IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab); US DOL, FUTA Credit Reductions (opens in a new tab)

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.