State Name |
Wage Base Limit | New Employer Rate | Min Rate for positive balance employers | Max Rate for negative balance employers | |
Alabama | AL | $8,000 | 2.70% | 0.140% | 5.400% |
Alaska | AK | $49,700 | based on average for industry in which the employer is engaged | 1.000% | 5.400% |
Arizona | AZ | $8,000 | 2.00% | 0.500% | 14.030% |
Arkansas | AR | $7,000 | 3.025% | 2.025% | 10.125% |
California | CA | $7,000 | 3.40% | 1.500% | 6.200% |
Colorado | CO | $23,800 | 1.53% | 0.640% | 8.680% |
Colorado SUI Surcharge | CO | $23,800 | 3.660% | ||
Connecticut | CT | $25,000 | 2.50% | 1.100% | 7.800% |
Delaware | DE | $10,500 | 1.20% | 0.100% | 5.400% |
Delaware Special Administration Fund Tax | DE | $10,500 | |||
Florida | FL | $7,000 | 2.70% | 0.100% | 5.400% |
Georgia | GA | $9,500 | 2.64% | 0.040% | 8.100% |
Georgia Administrative Assessment | GA | 0.06% | 0.06% | 0.06% | |
Hawaii | HI | $59,100 | 3.00% | 0.200% | 5.800% |
Idaho | ID | $53,500 | 0.9850% | 0.2816% | 5.400% |
Illinois | IL | $13,590 | *3.95% | *.850% | 8.650% |
Indiana | IN | $9,500 | 2.50% | 0.500% | 9.400% |
Iowa | IA | $38,200 | 1.00% | 0.000% | 7.000% |
Kansas | KS | $14,000 | 2.70% | 0.16% | 6.000% |
Kentucky | KY | $11,400 | 2.70% | 0.225% | 8.925% |
Louisiana | LA | $7,700 | 1.21%-6.2% | 0.090% | 6.200% |
Maine | ME | $12,000 | 2.04% | 0.000% | 5.750% |
Maryland | MD | $8,500 | 2.60% | 0.300% | 7.500% |
Massachusetts | MA | $15,000 | 1.87% | 0.730% | 11.130% |
Michigan | MI | $9,500 | 2.70% | 0.060% | 10.300% |
Minnesota | MN | $42,000 | based on average for industry in which the employer is engaged | 0.100% | 8.900% |
Mississippi | MS | $14,000 | 1% | 0.000% | 5.400% |
Missouri | MO | $10,000 | 2.376% | 0.000% | 9.450% |
Montana | MT | $43,000 | 1%-2.2% | 0.000% | 6.120% |
Nebraska | NE | Tier 1: $9,000 Tier 2: $24,000 |
1.25% | 0.000% | 5.400% |
Nevada | NV | $40,600 | 2.95% | 0.250% | 5.400% |
Nevada Career Enhancement Program | NV | $40,600 | |||
New Hampshire | NH | $14,000 | 2.70% | 0.100% | 8.000% |
New Jersey | NJ | $42,300 | 3.1% | 0.600% | 6.400% |
New Mexico | NM | $31,700 | 1.00% | 0.330% | 5.400% |
New York | NY | $12,500 | 4.025% | 2.025% | 9.825% |
NY Re-Employment Service Fund | NY | $12,500 | |||
North Carolina | NC | $31,400 | 1.00% | 0.060% | 5.760% |
North Dakota | ND | $43,800 | 1.09% | 0.080% | 9.680% |
Ohio | OH | $9,000 | 2.70% | 0.900% | 10.600% |
Oklahoma | OK | $27,000 | 1.50% | 0.300% | 9.200% |
Oregon | OR | $52,800 | 2.31% | 0.810% | 5.400% |
Pennsylvania | PA | $10,000 | 3.822% | 1.419% | 10.373% |
Rhode Island | RI | Tier 1: $29,200 Tier 2: $30,700 |
0.79% | 89.00% | 9.490% |
South Carolina | SC | $14,000 | 0.35% | 0.000% | 5.400% |
South Dakota | SD | $15,000 | 1.20% | 0.000% | 8.800% |
Tennessee | TN | $7,000 | 2.70% | 0.010% | 10.000% |
Texas | TX | $9,000 | Greater of 2.7% or average industry rate | 0.250% | 6.250% |
Utah | UT | $47,000 | Varies based on industry | 0.300% | 7.300% |
Vermont | VT | $14,300 | Range from 1%-4%, based on industry classification | 0.400% | 5.400% |
Virginia | VA | $8,000 | 2.50% | 0.100% | 6.200% |
Washington | WA | $68,500 | Average rate for the industry | 0.200% | 6.000% |
West Virginia | WV | $9,521 | 2.70% | 1.500% | *8.5% |
Wisconsin | WI | $14,000 | 3.05%-3.25% | 0.000% | 6.4 % to 12% |
Wyoming | WY | $30,900 | Average rate for the industry | 0.090% | 8.620% |
*Illinois: Includes .55% fund building factor
*West Virginia: Includes 1% surcharge on negative balance employers
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