State Name |
Wage Base Limit | New Employer Rate | Min Rate for positive balance employers | Max Rate for negative balance employers | Notes |
Alabama (AL) | $8,000 | 2.70% | 0.14% | 5.40% | |
Alaska (AK) | $47,100 | based on average for industry in which the employer is engaged | 1.00% | 5.40% | |
Arizona (AZ) | $8,000 | 2.00% | 0.07% | 18.78% | |
Arkansas (AR) | $7,000 | 3.10% | 0.30% | 14.20% | |
California (CA) | $7,000 | 3.40% | 1.50% | 6.20% | |
Colorado (CO) | $20,400 | 1.70% | 0.75% | 10.39% | |
Connecticut (CT) | $15,000 | 3.00% | 1.90% | 6.80% | |
Delaware (DE) | $14,500 | 1.80% | 0.30% | 8.20% | |
Florida (FL) | $7,000 | 2.70% | 0.10% | 5.40% | |
Georgia (GA) | $9,500 | 2.64% | 0.04% | 8.10% | |
Hawaii (HI) | $56,700 | 4.00% | 1.20% | 6.20% | |
Idaho (ID) | $49,900 | 0.80% | 0.16560% | 5.40% | |
Illinois (IL) | $12,960 | *3.525% | *.725% | 7.625% | * includes .525% fund building factor |
Indiana (IN) | $9,500 | 2.50% | 0.50% | 9.40% | |
Iowa (IA) | $36,100 | 1.00% | 0.00% | 7.00% | |
Kansas (KS) | $14,000 | 2.70% | 0.17% | 6.40% | |
Kentucky (KY) | $11,100 | 2.70% | 0.225% | 8.925% | |
Louisiana (LA) | $7,700 | 1.21%-6.2% | 0.09% | 6.20% | |
Maine (ME) | $12,000 | 1.97% | 0.00% | 5.47% | |
Maryland (MD) | $8,500 | 2.30% | 1.00% | 10.50% | |
Massachusetts (MA) | $15,000 | 1.45% | 0.56% | 8.62% | |
Michigan (MI) | $9,500 | 2.70% | 0.06% | 10.30% | |
Minnesota (MN) | $40,000 | based on average for industry in which the employer is engaged | 0.10% | 8.90% | |
Mississippi (MS) | $14,000 | 1% | 0.00% | 5.40% | |
Missouri (MO) | $10,500 | 2.511% | 0.00% | 9.765% | |
Montana (MT) | $40,500 | 1%-2.2% | 0.00% | 6.12% | |
Nebraska (NE) | Tier 1: $9,000 Tier 2: $24,000 |
1.25% | 0.00% | 5.40% | |
Nevada (NV) | $40,100 | 2.95% | 0.25% | 5.40% | |
New Hampshire (NH) | $14,000 | 2.70% | 0.10% | 8.00% | |
New Jersey (NJ) | $41,100 | 3.1% | 0.60% | 6.4% | *Total for UI and Workforce Development Partnership Program (WF) |
New Mexico (NM) | $30,100 | 1.00% | 0.33% | 5.40% | |
New York (NY) | $12,000 | 4.025% | 2.025% | 9.825% | |
North Carolina (NC) | $29,600 | 1.00% | 0.06% | 5.76% | |
North Dakota (ND) | $40,800 | 1.13% | 0.08% | 9.97% | |
Ohio (OH) | $9,000 | 2.70% | 0.80% | 10.30% | |
Oklahoma (OK) | $25,700 | 1.50% | 0.30% | 9.20% | |
Oregon (OR) | $50,900 | 1.98% | 0.58% | 5.40% | |
Pennsylvania (PA) | $10,000 | 3.822% | 1.4190% | 10.3734% | |
Rhode Island (RI) | Tier 1: $28,200 Tier 2: $29,700 |
0.88% | 0.89% | 9.49% | |
South Carolina (SC) | $14,000 | 0.39% | 0.00% | 5.40% | |
South Dakota (SD) | $15,000 | 1.20% | 0.00% | 9.30% | |
Tennessee (TN) | $7,000 | 2.70% | 0.01% | 10.00% | |
Texas (TX) | $9,000 | Greater of 2.7% or average industry rate | 0.23% | 6.23% | |
Utah (UT) | $44,800 | Varies based on industry | 0.30% | 7.30% | |
Vermont (VT) | $13,500 | Range from 1%-4%, based on industry classification | 0.40% | 5.40% | |
Virginia (VA) | $8,000 | 2.73% | 0.10% | 6.20% | |
Washington (WA) | $6,700 | Average rate for the industry | 0.20% | 6.00% | |
West Virginia (WV) | $9,000 | 2.70% | 1.50% | *8.5% | * Includes 1% surcharge on negative balance employers |
Wisconsin (WI) | $14,000 | 3.05%-3.25% | 0.00% | 12.00% | |
Wyoming (WY) | $27,700 | Average rate for the industry | 0.09% | 8.62% |
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