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Employer changes · 2027

2027 state law changes for employers, by date and state

Minimum wage increases with the old and new rates, 2027 unemployment tax wage bases, sick leave changes and the federal 1099 threshold, each linked to its official source.

Many states' 2027 minimum wage increases and unemployment tax wage bases take effect January 1, 2027: 49 days left.

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Last updated: (the newest source check in the data files this page reads).

Quick answer. In our data, 15 states raise the minimum wage in 2027 (14 on January 1), 24 states have published a 2027 unemployment tax wage base, and 31 2027 figures are not announced yet. Every item links the official source.

Pick your state

Dated list of 2027 changes

January 1, 2027

Effective on this date.

July 1, 2027

Effective on this date.

Calendar year 2027

Figures the state files list for the 2027 calendar year.

For 2026 payments, reported in 2027

Forms for 2026 payments go out in early 2027 (the state 1099 files list due dates in 2027 for 2026).

Not yet announced

These 2027 figures are still empty (null) in our data files: the official pages we opened in November 2026 had not published them. We don't estimate them; the source link is where the state will post the number.

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Minimum wage: 4 not announced of 51

  • Arizona (2026 rate $15.15, due January 1, 2027)
    Arizona adjusts its rate each January 1. The Commission has posted its 2027 Fair Wages and Healthy Families Act poster (azica.gov/sites/default/files/2026-09/2027 THE FAIR WAGES AND HEALTHY FAMILIES ACT_1.pdf), but neither it nor the Commission's minimum wage page would open for us, so we haven't listed the amount; check that poster.

    Source: Industrial Commission of Arizona: Labor Department

  • District of Columbia (2026 rate $18.40, due July 1, 2027)
    DC adjusts its minimum wage each July 1 by CPI. The July 1, 2027 amount isn't announced yet, so it's blank; $18.40 applies through June 30, 2027.

    Source: DC Department of Employment Services: 2026 minimum wage increase notice

  • Oregon (2026 rate $15.55, due July 1, 2027)
    BOLI calculates the CPI change by April 30 each year and any increase takes effect July 1. The July 1, 2027 rates aren't out yet; Portland metro stays $1.25 above standard and nonurban $1 below.

    Source: Oregon BOLI: Minimum wage increase schedule

  • Vermont (2026 rate $14.42, due January 1, 2027)
    Vermont adjusts its rate each January 1 by formula (US DOL). We couldn't find the 2027 amount on a Vermont Department of Labor page, so it's blank.

    Source: Vermont DOL: 2026 minimum wage notice

Unemployment tax wage base: 27 not announced of 51

Reported for 2027 but not confirmed

Our files mention these 2027 changes but mark them as not confirmed on an official page, so they are not in the dated list.

  • Texas · E-Verify
    SB 324 (2025) would have required every private employer except sole proprietorships to use E-Verify from January 1, 2027. The Legislature's site has its engrossed version, meaning it passed the Senate (April 30, 2025); LegiScan's bill history shows it was referred to the House State Affairs Committee on May 2, 2025 with no further action and marks it "died in committee", and the Texas Tribune (June 5, 2025) reported it "died because the state House did not take it up" (both secondary sources, used only for the bill's outcome). The regular session ended in June 2025. An earlier bill, SB 1621 (2023), had the same aim.

    Source: Bill Analysis, S.B. 324 (89R), Senate Research Center

No 2027 change in our other employer files

Our final pay and workers' comp files hold no value dated 2027 for any state. Those tables show the rules as checked; when a state publishes a 2027 change it will be added there and here.

How this list is built

The page reads our minimum wage, unemployment tax, sick leave, state 1099, E-Verify, final pay, workers' comp and new hire data files each time it loads. An item appears only when a file holds a 2027 value; the old and new figures, dates and quoted notes are the files' own, and the source link is one the same file lists. Anything a file leaves empty is under Not yet announced. The state rules directory has every table these files feed.

General information, not legal or tax advice. A state can change a figure after we check, and cities can set their own rules. Confirm with the agency or your payroll provider before you change payroll.

Cite this page

Please link to this page when you quote it. Each change above links the official source it came from.

Download this data: CSV · JSON · Field guide, license and citation

51 jurisdictions, sources checked November 2026. Free under CC BY 4.0 with a link back.

Cite this data

Free to reuse under CC BY 4.0: credit MCC Solutions and link to https://mcc-solutionsnj.com/data/min-wage.

Common questions

Which states raise the minimum wage on January 1, 2027?

14 in our data: California ($16.90 to $17.40), Colorado ($15.16 to $15.71), Connecticut ($16.94 to $17.48), Maine ($15.10 to $15.70), Michigan ($13.73 to $15.00), Minnesota ($11.41 to $11.87), Montana ($10.85 to $11.20), Nebraska ($15.00 to $15.26), New Jersey ($15.92 to $16.48), Ohio ($11.00 to $11.40), Rhode Island ($16.00 to $17.00), South Dakota ($11.85 to $12.30), Virginia ($12.77 to $13.75), Washington ($17.13 to $17.73).

Which states have published their 2027 unemployment tax wage base?

24 of 51 in our data: Alabama ($8,000), Arizona ($8,000), California ($7,000), Florida ($7,000), Georgia ($9,500), Indiana ($9,500), Iowa ($21,100), Kentucky ($12,000), Maine ($12,000), Maryland ($8,500), Massachusetts ($15,000), Mississippi ($14,000), Missouri ($8,500), Nevada ($45,400), New Jersey ($46,400), Ohio ($9,000), Oklahoma ($24,400), Pennsylvania ($10,000), South Carolina ($14,000), South Dakota ($15,000), Texas ($9,000), Virginia ($8,000), Washington ($82,000), West Virginia ($9,500). The other 27 hadn't published 2027 on the pages we opened.

What does your 1099 data say about the federal $2,000 threshold?

It is quoted in our New Jersey 1099 file: "New Jersey's $1,000 trigger is written in its own withholding guide and differs from the federal $2,000 threshold. The September 2025 guide doesn't say how the two fit together for 2026 payments between $1,000 and $2,000; ask the Division or your preparer before skipping a New Jersey copy."

Which states haven't announced their 2027 minimum wage?

Arizona, District of Columbia, Oregon and Vermont. Their 2027 rates are blank in our data until the state publishes them.

Does anything change for final pay, workers' comp or new hire reporting in 2027?

Our final pay, workers' comp files hold no value dated 2027 for any state.

Where do these figures come from?

Every item is read from our data files, which are built from official state and federal pages checked in November 2026, and links the source in the same file. General information, not legal or tax advice.

Rule Watch: keep your states' employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. See Rule Watch.

Related: Minimum wage by state 2027 · SUTA wage bases 2027 · Paid sick leave by state · State 1099 filing · Required workplace posters by state · All state rules · 2027 employer checklist by state

Related

The 2027 payroll tables and calculators

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