What is the state unemployment tax wage base?

The part of each employee's wages a year that the state taxes for unemployment. It runs from $7,000 in Arkansas, California, Florida, Louisiana and Tennessee to $78,200 in Washington; 22 states reset it each year from average wages.

What rate does a new employer pay?

A new employer has no claims history, so the state sets its first rate: one rate for every new employer in most states, by industry in others, and often higher in construction. Once the account has a few years of history, the state gives it an experience rate based on its own claims record.

When does an employer owe state unemployment tax?

29 states use the federal test of $1,500 in wages in a quarter or one worker in 20 weeks; 12 cover any employer from the first employee; 10 use a lower test. Register before the first payroll: once the test is met, in most states tax is owed from January 1 of that year; each state page gives the rule.

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PAYROLL TAX RATES

State unemployment tax wage bases and new employer rates

What each state taxes for unemployment insurance, the rate a new employer pays before it has an experience rating, who else pays, and when an employer becomes liable.

Figures checked on October 5, 2026 against the official sources listed at the end of this page. Rates for employers. General information, not tax advice: confirm a figure with the agency before you file.

Unemployment tax by state

State	Taxable wage base	New employer rate	Employee share	Liability test
Alabama	$8,000Fixed by law	2.7%Surcharges included	None	Federal test
Alaska	$54,200Indexed	1%Surcharges included	0.5% on the first $54,200	Any employer
Arizona	$8,000Fixed by law	2%Surcharges included	None	Federal test
Arkansas	$7,000Fixed by law	2%Surcharges included	None	Lower test
California	$7,000Fixed by law	3.4%Surcharges not included	None	Lower test
Colorado	$30,600Indexed	3.05%Surcharges includedConstruction 6.285%	None	Federal test
Connecticut	$27,000Indexed	1.9%Surcharges included	None	Federal test
Delaware	$14,500Fixed by law$16,500 from January 1, 2027	1%Surcharges not included	None	Federal test
District of Columbia	$9,000Fixed by law	2.7%Surcharges not included	None	Any employer
Florida	$7,000Fixed by law	2.7%Surcharges included	None	Federal test
Georgia	$9,500Fixed by law	2.7%Surcharges included	None	Federal test
Hawaii	$64,500Indexed	2.4%Surcharges not included	None	Any employer
Idaho	$58,300Indexed	1%Surcharges included	None	Federal test
Illinois	$14,250Fixed by law$14,592 from January 1, 2027	3.35%Surcharges included	None	Federal test
Indiana	$9,500Fixed by law	2.5%Surcharges included	None	Any employer
Iowa	$20,400Indexed	1%Surcharges includedConstruction 5.4%	None	Any employer
Kansas	$15,100Indexed	1.75%Surcharges includedConstruction 5.55%	None	Federal test
Kentucky	$12,000Fixed by law	2.7%Surcharges includedConstruction 9%	None	Federal test
Louisiana	$7,000Fixed by law	Set by industrySurcharges not included	None	Federal test
Maine	$12,000Fixed by law	2.54%Surcharges included	None	Federal test
Maryland	$8,500Fixed by law	1% to 2.6%Surcharges included	None	Any employer
Massachusetts	$15,000Fixed by law	2.42%Surcharges not includedConstruction 6.08%	None	Lower test
Michigan	$9,000Fixed by law	2.7%Surcharges includedConstruction 5%	None	Lower test
Minnesota	$44,000Indexed	1% to 4.06%Surcharges not includedConstruction 1.98% to 8.9%	None	Any employer
Mississippi	$14,000Fixed by law	1%Surcharges not included	None	Federal test
Missouri	$9,000Fixed by law	2.376%Surcharges included	None	Federal test
Montana	$47,300Indexed	1.18% to 2.18%Surcharges includedConstruction 2.18%	None	Lower test
Nebraska	$9,000Fixed by law	1.25%Surcharges includedConstruction 5.4%	None	Federal test
Nevada	$43,700Indexed	3%Surcharges included	None	Lower test
New Hampshire	$14,000Fixed by law	2.7%Surcharges included	None	Federal test
New Jersey	$44,800Indexed$46,400 from January 1, 2027	2.8%Surcharges included	0.425% on the first $44,800	Lower test
New Mexico	$34,800Indexed	1% to 1.21%Surcharges includedConstruction 1.21%	None	Lower test
New York	$17,600Indexed	4.1%Surcharges included	None	Lower test
North Carolina	$34,200Indexed	1%Surcharges not included	None	Federal test
North Dakota	$46,600Indexed	1%Surcharges includedConstruction 9.67%	None	Federal test
Ohio	$9,000Fixed by law	2.85%Surcharges includedConstruction 5.85%	None	Federal test
Oklahoma	$25,000Indexed$24,400 from January 1, 2027	1.5%Surcharges included	None	Federal test
Oregon	$56,700Indexed	2.4%Surcharges included	None	Lower test
Pennsylvania	$10,000Fixed by law	3.822%Surcharges includedConstruction 10.5924%	0.07% of all wages	Any employer
Rhode Island	$30,800Indexed	1.21%Surcharges included	None	Any employer
South Carolina	$14,000Fixed by law	1.06%Surcharges included	None	Federal test
South Dakota	$15,000Fixed by law	1.75%Surcharges includedConstruction 6.55%	None	Federal test
Tennessee	$7,000Fixed by law	2.7%Surcharges included	None	Federal test
Texas	$9,000Fixed by law	2.7%Surcharges included	None	Federal test
Utah	$50,700Indexed	Set by industrySurcharges not included	None	Any employer
Vermont	$15,400Indexed	1%Surcharges includedConstruction 1.9% to 4%	None	Federal test
Virginia	$8,000Fixed by law	Not confirmed	None	Federal test
Washington	$78,200Indexed	1% to 6%Surcharges not included	None	Any employer
West Virginia	$9,500Fixed by law	Not confirmed	None	Federal test
Wisconsin	$14,000Fixed by law	3.05% to 3.25%Surcharges includedConstruction 2.5% to 2.7%3.05% to 3.25% from January 1, 2027	None	Federal test
Wyoming	$33,800Indexed$34,900 from January 1, 2027	Set by industrySurcharges not included	None	Any employer

Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown. Federal test: $1,500 in wages in a calendar quarter, or one worker in 20 weeks. Any employer: from the first employee. Lower test: a smaller payroll or fewer weeks; each state page gives the test.

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Payroll taxes calculated, deposited and filed in every state

Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.

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Sources

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

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.

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