Unemployment insurance tax by state
Last checked Nov 4, 2026
Each state's taxable wage base, new employer rate, rate range, extra assessments, rate notice timing and quarterly filing, and whether employers there lose part of the FUTA credit, from the state agencies and the U.S. Department of Labor. Many states publish next year's figures in November and December; each figure shows its year.
Each state shows its latest published year; hover or open a state for the year and source.
Each state shows its latest published year; hover or open a state for the year and source.
Each state shows its latest published year; hover or open a state for the year and source.
States ranked by taxable wage base
The wage base is the part of each employee's yearly wages the state UI tax applies to. The federal FUTA wage base is $7,000. Hover or tap a state for its new employer rate.
Recent and coming changes
- Connecticut Jan 1, 2028 Phase-in ends: the maximum charged rate is 10.0% beginning with calendar year 2028. source Public record
- Kansas Jan 1, 2028 Wage base percentage rises to 30% of the statewide average annual wage. source Public record
- Oklahoma Dec 31, 2027 The 5% rate reduction and the matching OESC Technology Reinvestment Apportionment end after December 31, 2027. source Public record
- California Jan 1, 2027 2027 rates posted: Schedule F+ continues (1.5 to 6.2 percent), the wage limit stays $7,000 and the ETT stays 0.1 percent. source Public record
- Connecticut Jan 1, 2027 Charged-rate divisor falls to 1.053, raising the maximum charged rate to 9.5% for 2027. source Public record
- Georgia Jan 1, 2027 Under SB 160 (2023), the 0.06% administrative assessment (Article 6, O.C.G.A. 34-8-180 to 34-8-185) stands repealed and the new employer contribution rate goes from 2.64% to 2.7%. No later act changing these dates was found. source Public record
- Illinois Jan 1, 2027 Taxable wage base rises to $14,592 for 2027 and later years (P.A. 102-1105). source Public record
- Illinois Jan 1, 2027 P.A. 104-839 moves the 0.350% surcharge of Section 1506.6 from calendar year 2027 to 2029. source Public record
- Illinois Jan 1, 2027 P.A. 104-839 moves the 20% absolute increase in the adjusted state experience factor (Section 1505, subsection D-3) from calendar year 2027 to 2029. source Public record
- Kentucky Jan 1, 2027 SB 129 reinstates the Service Capacity Upgrade Fund share of the rate for 2027 at 0.0115%, and caps later yearly adjustments at 0.025%. source Public record
- Maryland Jan 1, 2027 BEACON will no longer accept more than one employee reported under the placeholder SSN 999-99-9999. Each employee whose SSN is unknown needs a unique pseudo-SSN beginning with 9: 999-99-0001 for the first, 999-99-0002 for the second, and so on, and if BEACON finds a duplicate, raise the last digit by one until it is unique. Use the same pseudo-SSN for that employee in every quarterly wage report until the real SSN is known. The notice, "Wage Filing Updates", is on BEACON's public employer page; the Department's wage file specification (updated April 20, 2026) still tells EFW2 filers to fill the SSN with nines when none is available. source Public record
- Missouri Jan 1, 2027 Taxable wage base falls to $8,500 (from $9,000 in 2026). source Public record
- New Jersey Jan 1, 2027 Wage base rises to $46,400 (from $44,800); the worker-only TDI and FLI base rises to $177,100. source Public record
- Oklahoma Jan 1, 2027 Taxable wage base falls to $24,400 for 2027 (from $25,000), with no conditional factor and a rate range of 0.1% to 5.5%. source Public record
- Pennsylvania Jan 1, 2027 2027 rates published (Form UC-748, Rev. 10-26): wage base, surcharge (9.2%), additional contributions (0.60%), interest factor (0.00%), employee rate (0.07%), rate range and new employer rates unchanged from 2026. source Public record
- Washington Jan 1, 2027 Taxable wage base rises to $82,000, from $78,200. source Public record
- Washington Jan 1, 2027 Flat social tax rate forecast at 0.61 percent for 2027, from 0.60 percent for 2026; a solvency tax possible for 2027 and expected for 2028 (ESD forecast, June 2026). source Public record
- Wyoming Jan 1, 2027 Taxable wage base rises to $34,900 for 2027, from $33,800 in 2026. source Public record
- Oregon Nov 13, 2026 2027 UI tax rate and Paid Leave Oregon contribution rate notices mailed no later than November 13, 2026 and posted to Frances Online on November 15, 2026. source Public record
- California Nov 10, 2026 Potential 2026 FUTA credit reduction for California employers of 5.3 percent (1.5 percent plus an estimated 3.8 percent BCR add-on), up from 1.2 percent for 2025; DOL sets the final figure after November 10, 2026. source Public record
- New York Nov 2, 2026 Department of Labor moving to an upgraded Unemployment Services system for employers, TPRs and PEOs; the 9 to 12 day upgrade began November 2, 2026 at 5 PM, with online and phone UI services unavailable meanwhile. NYS-45 filing with the Tax Department continues. Notices of Experience Rating Charges (IA96, IA96R) will no longer be sent by SFTP or compact disc. source Public record
- Florida Aug 24, 2026 Reemployment tax filing and payment moved to a new eFile and Pay system; most employers first used it for the third quarter 2026 RT-6, due October 31, 2026. The old site stayed open for historical records through September 30, 2026; current login credentials carry over. source Public record
- New Jersey Jul 1, 2026 Tax Table C in use for fiscal year 2026-2027 contribution rates. source Public record
- West Virginia Jul 1, 2026 SB 1053 (2026 Regular Session): every employer's contribution rate is reduced by 7% (not below zero), and employers with a nonzero rate pay a yearly Unemployment Automation and Administration Fee into a new special fund for system modernization, job search upgrades and administration. Deposits stop for the fiscal year at $18 million, go to the trust fund instead if it falls below $300 million, and end at $60 million collected or July 1, 2031, when the full rates return. source Public record
- Colorado Jan 1, 2026 Chargeable wage base indexed to the change in average weekly earnings, starting from $30,600 for 2026, after the fixed steps of 2021 to 2025. source Public record
- Connecticut Jan 1, 2026 Wage base rises to $27,000 (from $26,100); new employer rate falls to 1.9% (from 2.2%). source Public record
- Delaware Jan 1, 2026 Wage base rises to $14,500 (from $12,500); new employer and new construction rates fall to 1.0% (from 1.2%). source Public record
- Iowa Jan 1, 2026 Taxable wage base formula in Iowa Code 96.1A(36) is now 33 1/3% of the statewide average weekly wage times 52 (amended by 2025 Acts, chapter 125); the base fell from $39,500 (2025) to $20,400 (2026). source Public record
- Iowa Jan 1, 2026 Rate tables are now Contribution Rate Tables A to D, four tables of nine ranks; Table D is in effect for 2026 (IWD's history lists table 8 for 2025). 2025 Acts chapter 125 also amended Iowa Code 96.7. source Public record
- Kansas Jan 1, 2026 Taxable wage base indexed to the statewide average annual wage, replacing the fixed $14,000: 25% for 2026 and 2027 ($15,100 for 2026). source Public record
- Louisiana Jan 1, 2026 Taxable wage base lowered to $7,000 for 2026, from $7,700 in 2025. source Public record
- Maryland Jan 1, 2026 New 0.15% administrative fee on each contributory employer's taxable wages, paid into the Special Administrative Expense Fund, with every assigned contribution rate cut by 0.15% so the total is unchanged. source Public record
- Minnesota Jan 1, 2026 Additional assessment rose from 5.00% of the UI tax (2025) to 14.00% (2026), the statutory maximum. source Public record
- Minnesota Jan 1, 2026 Minnesota Paid Leave premiums, reported on the same quarterly wage detail report, began in 2026; first payments were due April 30, 2026. Paid Leave is not part of the UI tax. source Public record
- Montana Jan 1, 2026 House Bill 210 (2025) created an automatic trigger to reduce rates when the trust fund balance exceeds 2.8% of total wages for the previous fiscal year; for 2026 the department cut rates by 0.20 percentage points for all experience-rated employers. source Public record
- New York Jan 1, 2026 Wage base begins resetting each year at 18% of the state average annual wage: $17,600 for 2026, up from $12,800 for 2025. source Public record
- North Dakota Jan 1, 2026 Taxable wage base rose to $46,600 for 2026, from $45,100 in 2025. source Public record
- Ohio Jan 1, 2026 A flat 0.15% Technology & Customer Service Fee was added to every 2026 rate, shown in its own column of the ODJFS rate table. source Public record
- South Dakota Jan 1, 2026 Administrative fee becomes 0.08% for every experience-rated employer from calendar year 2026 (it was 0.02%, and only below a 2.25% reserve ratio, in 2024 and 2025). source Public record
- Vermont Jan 1, 2026 Taxable wage base rose from $14,800 to $15,400. source Public record
- Wisconsin Jan 1, 2026 New construction employer rate fell from 2.90% (3.10% large) in 2025 to 2.50% (2.70%) for 2026, kept for 2027. source Public record
- Oklahoma Nov 1, 2025 40 O.S. 1-223 amended (Laws 2025, c. 140): wage base percentages of 40% with no conditional factor, up to 45% under condition D. source Public record
- Montana Jul 1, 2025 Electronic filing of all quarterly UI reports required (ARM 24.40.1609). source Public record
- New Jersey Jul 1, 2025 New employer UI rate lowered from 2.9825% (fiscal year 2024-25) to 2.6825% (fiscal year 2025-26), and kept at 2.6825% for fiscal year 2026-27. source Public record
- New York Jun 27, 2025 Federal UI loan repaid: Treasury's Title XII balance for New York falls from $4,722,577,772.35 to $0.00. source Public record
- Tennessee May 27, 2025 Employer e-Services replaced TNPAWS for UI premium and wage reports, account registration and payments; TNPAWS logins do not carry over. source Public record
- Nebraska Jan 1, 2025 SUIT share of combined tax rose to 20.0% for 2025 (and stayed at 20.0% for 2026), from 5.0% in 2022 to 2024. source Public record
- Virginia Jan 1, 2025 A separate administrative fee of 0.05% of taxable wages, paid quarterly into the Special Unemployment Compensation Administration Fund, with all tax rates reduced by 0.05%; carried in the 2026 to 2028 Appropriation Act (2026 Special Session I, HB30 Chapter 1, Item 359 J.1). source Public record
- Arkansas Jan 1, 2024 New employer rate lowered to 1.9% plus additional taxes, from 2.9% plus additional taxes; the 12.0% and 14.0% deficit rates were dropped, leaving 6.0%, 8.0% and 10.0%. source Public record
- Idaho Jan 1, 2024 Desired fund size multiplier used to set the base tax rate fell from 1.3 to 1.2. source Public record
- Arkansas Jul 1, 2023 Stabilization tax replaced by an administrative assessment (0.125%, reduced to 0.1% from the third quarter of 2024). source Public record
- Delaware The 0.2% Operations & Technology tax is billed separately from the UI rate, retroactively for 2026 quarters (letters in August 2026). source Public record
- Delaware Delaware Unemployment Insurance tax filing moves to LaborFirst in December 2026, with a new file specification; employer account numbers change, with a welcome/conversion packet and legacy numbers translated to the new LaborFirst numbers. source Public record
- Kentucky KUIP replaced the KEWES employer site for employers and third-party administrators in summer 2026,. source Public record
- Maryland SB 3 / HB 188 of 2026 (Unemployment Insurance Modernization Act of 2026) would have raised the taxable wage base each year in 2027 and 2028 to reach 16% of the State average annual wage in 2029 (the fiscal note's illustration: $10,500 in 2027). The General Assembly's bill pages show the bills went no further than committee hearings on February 11, and the statute still reads $8,500. source Public record
- Massachusetts Quarterly wage reports moved from UI Online to the Unemployment Services for Employers portal, starting with the third quarter 2023 report. source Public record
- New York Interest Assessment Surcharge eliminated for 2025 and beyond, and UI contribution rates decreased in 2026, under the FY26 State Budget's payoff of the UI trust fund debt. source Public record
- Oklahoma OESC is moving employers from the legacy EZ Tax Express system to the new Employer Portal. source Public record
- Rhode Island Form TX-17 (Rev. 1/26) gives the Employer Tax Division's web address as uitax.ri.gov; that site sat behind a Cloudflare check and could not be read, so whether it is a new employer tax portal is not confirmed. source Public record
- Texas The Texas Unemployment System (TxUS) will replace Unemployment Tax Services (UTS) and Unemployment Tax Registration (UTR). Account numbers and history carry over, but every user needs a new user ID and password, and agents need a new TWC Agent ID. TWC says the go-live date is still being finalized. source Public record
- Vermont New UI system with FAST Enterprises replacing the 1970 mainframe; the January 2026 report gave a planned rollout of spring/summer 2026. Whether employer tax filing has moved was not confirmed. source Public record
- Virginia Paid Family and Medical Leave premiums, assessed to employers and employees beginning in 2028, are a separate program run by the VEC; the budget act lets the VEC borrow for start-up costs. source Public record
- Wisconsin DWD stops mailing quarterly tax reports in 2027; employers are directed to file electronically. source Public record
Every state
Informational only, not tax advice. Rates assigned to each employer vary; confirm with the state's rate notice.