2022 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% 0.59% 6.74%  
Alaska AK $45,200 based on average for industry in which the employer is engaged 1.00% 5.40%  
Arizona AZ $7,000 2.00% 0.08% 20.93%  
Arkansas AR $10,000 3.10% 0.30% 14.20%  
California CA $7,000 3.40% 1.50% 6.20%  
Colorado CO $17,000 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 $51,600 3.00% 0.20% 5.80%  
Idaho ID $46,500 0.97% 0.24444% 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 $34,800 1.00% 0.00% 7.50%  
Kansas KS $14,000 2.70% 0.20% 7.60%  
Kentucky KY $10,800 2.70% 0.30% 9.00%  
Louisiana LA $7,700 1.21%-6.2% 0.09% 6.20%  
Maine ME $12,000 2.24% 0.53% 6.16%  
Maryland MD $8,500 2.30% 1.00% 10.50%  
Massachusetts MA $15,000 2.42% 0.94% 14.37%  
Michigan MI $9,500 2.70% 0.06% 10.30%  
Minnesota MN $38,000 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 $11,000 2.376% 0.00% 9.45%  
Montana MT $38,100 1%-2.3% 0.00% 6.12%  
Nebraska NE Tier 1: $9,000
Tier 2: $24,000
1.25% 0.00% 5.40%  
Nevada NV $36,600 2.95% 0.25% 5.40%  
New Hampshire NH $14,000 2.70% 0.10% 8.50%  
New Jersey NJ $39,800 *2.8% *0.5% *5.8% *Total for UI and Workforce Development Partnership Program (WF)
New Mexico NM $28,700 1.00% 0.33% 5.40%  
New York NY $12,000 4.025% 2.025% 9.825%  
North Carolina NC $28,000 1.00% 0.06% 5.76%  
North Dakota ND $38,400 1.02% 0.08% 9.69%  
Ohio OH $9,000 2.70% 0.80% 10.20%  
Oklahoma OK $24,800 1.50% 0.30% 7.50%  
Oregon OR $47,700 2.31% 0.81% 5.40%  
Pennsylvania PA $10,000 3.689% 1.2905% 9.9333%  
Rhode Island RI Tier 1: $24,600
Tier 2: $26,100
0.95% 0.99% 9.59%  
South Carolina SC $14,000 0.49% 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 0.31% 6.31%  
Utah UT $41,600 Varies based on industry 0.30% 7.30%  
Vermont VT $15,500 Range from 1%-4%, based on industry classification 0.40% 5.40%  
Virginia VA $8,000 2.73% 0.10% 6.20%  
Washington WA $62,500 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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