2024 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
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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