The taxable wage base is the amount of each employee's annual wages on which state unemployment tax is owed. It varies from $7,000 to over $70,000 depending on the state, it changes every year, and 27 jurisdictions changed theirs between 2025 and 2026 — including four that went down.
| State | 2026 base | 2025 base | Change | New employer | Method |
|---|---|---|---|---|---|
| Alaska | $54,200 | $51,700 | +$2,500 | 1% | payroll decline |
| Alabama | $8,000 | $8,000 | no change | 2.7% | benefit ratio |
| Arkansas | $7,000 | $7,000 | no change | 1.8% | reserve ratio |
| Arizona | $8,000 | $8,000 | no change | 2% | reserve ratio |
| California | $7,000 | $7,000 | no change | 3.4% | reserve ratio |
| Colorado | $30,600 | $27,200 | +$3,400 | 1.53% | reserve ratio |
| Connecticut | $27,000 | $26,100 | +$900 | 1.9% | benefit ratio |
| District of Columbia | $9,000 | $9,000 | no change | 2.7% | reserve ratio |
| Delaware | $14,500 | $12,500 | +$2,000 | 1% | benefit wage ratio |
| Florida | $7,000 | $7,000 | no change | 2.7% | benefit ratio |
| Georgia | $9,500 | $9,500 | no change | 2.64% | reserve ratio |
| Hawaii | $64,500 | $62,000 | +$2,500 | 2.4% | reserve ratio |
| Iowa | $20,400 | $39,500 | $-19,100 | 1% | benefit ratio |
| Idaho | $58,300 | $55,300 | +$3,000 | 1% | reserve ratio |
| Illinois | $14,250 | $13,916 | +$334 | 2.8% | benefit ratio |
| Indiana | $9,500 | $9,500 | no change | 2.5% | reserve ratio |
| Kansas | $15,100 | $14,000 | +$1,100 | 1.75% | reserve ratio |
| Kentucky | $12,000 | $11,700 | +$300 | 2.7% | reserve ratio |
| Louisiana | $7,000 | $7,700 | $-700 | varies | reserve ratio |
| Massachusetts | $15,000 | $15,000 | no change | 2.42% | reserve ratio |
| Maryland | $8,500 | $8,500 | no change | 2.6% | benefit ratio |
| Maine | $12,000 | $12,000 | no change | 2.23% | reserve ratio |
| Michigan | $9,000 | $9,000 | no change | 2.7% | benefit ratio |
| Minnesota | $44,000 | $43,000 | +$1,000 | varies | benefit ratio |
| Missouri | $9,000 | $9,500 | $-500 | 2.376% | reserve ratio |
| Mississippi | $14,000 | $14,000 | no change | 1% | benefit ratio |
| Montana | $47,300 | $45,100 | +$2,200 | varies | reserve ratio |
| North Carolina | $34,200 | $32,600 | +$1,600 | 1% | reserve ratio |
| North Dakota | $46,600 | $45,100 | +$1,500 | 1% | reserve ratio |
| Nebraska | $9,000 | $9,000 | no change | 1.25% | reserve ratio |
| New Hampshire | $14,000 | $14,000 | no change | 2.7% | reserve ratio |
| New Jersey | $44,800 | $43,300 | +$1,500 | 2.6825% | reserve ratio |
| New Mexico | $34,800 | $33,200 | +$1,600 | varies | benefit ratio |
| Nevada | $43,700 | $41,800 | +$1,900 | 2.95% | reserve ratio |
| New York | $17,600 | $12,800 | +$4,800 | 4.025% | reserve ratio |
| Ohio | $9,000 | $9,000 | no change | 2.7% | reserve ratio |
| Oklahoma | $25,000 | $28,200 | $-3,200 | 1.5% | benefit wage ratio |
| Oregon | $56,700 | $54,300 | +$2,400 | 2.4% | benefit ratio |
| Pennsylvania | $10,000 | $10,000 | no change | 3.822% | benefit ratio |
| Rhode Island | $30,800 | $29,800 | +$1,000 | 1.21% | reserve ratio |
| South Carolina | $14,000 | $14,000 | no change | 1% | benefit ratio |
| South Dakota | $15,000 | $15,000 | no change | 1.2% | reserve ratio |
| Tennessee | $7,000 | $7,000 | no change | 2.7% | reserve ratio |
| Texas | $9,000 | $9,000 | no change | 2.7% | benefit ratio |
| Utah | $50,700 | $48,900 | +$1,800 | varies | benefit ratio |
| Virginia | $8,000 | $8,000 | no change | 2.5% | benefit ratio |
| Vermont | $15,400 | $14,800 | +$600 | 1% | benefit ratio |
| Washington | $78,200 | $72,800 | +$5,400 | varies | benefit ratio |
| Wisconsin | $14,000 | $14,000 | no change | 3.05% | reserve ratio |
| West Virginia | $9,500 | $9,500 | no change | 2.7% | reserve ratio |
| Wyoming | $33,800 | $32,400 | +$1,400 | varies | benefit ratio |
Primary source for 2026 taxable wage bases, new-employer rates and rate ranges is the US DOL ETA 'Significant Provisions of State Unemployment Insurance Laws, Effective January 2026'; 2025 wage bases come from the January 2025 edition of the same publication. Experience-rating method classifications come from the US DOL ETA 'Comparison of State Unemployment Insurance Laws' (2023 edition, Financing chapter, Tables 2-3 through 2-5) - the most recent published edition; a handful of states have since adjusted formula details. Where an official state agency figure differs from the DOL ETA figure (typically because DOL excludes surcharges, assessments or fund-building components), the state agency figure is used and the difference is explained in that state's note - this applies to PA, RI, WA, WI, NY and IA. Rate ranges are for experience-rated contributory employers only and exclude reimbursing employers, delinquent/penalty rates, and most separate assessments. New-employer rates shown are the standard non-construction rate; construction and some other industries are frequently assigned higher rates. Seven states (LA, MN, MT, NM, UT, WA, WY) assign new employers their industry's average rate, so newEmployerRate is null for those. Employer rates in NJ and VT-style fiscal-year states can change mid-calendar-year. ALWAYS confirm an employer's actual assigned rate from the state's annual rate notice - this dataset gives statutory ranges and defaults, not account-specific rates.