2023 State Unemployment Wage Base Limits and Rates

 

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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