Quick answer. State unemployment tax applies only up to each state's taxable wage base, from $7,000 to $78,200 per employee in 2026. 24 states had published a 2027 base by November 2026: 4 going up, 2 going down and 18 unchanged. New employers pay a set starting rate until they have their own history.
Want the dollar amount? The SUTA and FUTA cost calculator takes a state and each employee's annual wages and shows the state and federal tax per person, the quarter each wage base is reached and the totals.
State unemployment wage base and new employer rate, 2026 and 2027
Select a column heading to sort. "Not announced" = no official page we opened stated the 2027 base; we don't estimate it. Rates are percentages of taxable wages. * = some employers use a different base (see the state's notes). On a phone each state shows as a card.
Want payroll set up right? Payroll and leave tracking for New Jersey employers, or employer registration in another state.
| Source | ||||||
|---|---|---|---|---|---|---|
| Alabama | $8,000 | $8,000 (same) | 2.7% | 0.2%–6.8% | None | Official page |
| Alaska | $54,200 | Not announced | 1% | 1%–5.4% | 0.5% | Official page |
| Arizona | $8,000 | $8,000 (same) | 2% | 0.03%–8.36% | None | Official page |
| Arkansas | $7,000 | Not announced | 1.8% | 0.1%–6% | None | Official page |
| California | $7,000 | $7,000 (same) | 3.4% | 1.5%–6.2% | None | Official page |
| Colorado | $30,600 | Not announced | 1.53% | 0.56%–7.34% | None | Official page |
| Connecticut | $27,000 | Not announced | 1.9% | 1.1%–9.9% | None | Official page |
| Delaware | $14,500 | Not announced | 1% | 0.3%–5.4% | None | Official page |
| District of Columbia | $9,000 | Not announced | 2.7% | 1.9%–7.4% | None | Official page |
| Florida | $7,000 | $7,000 (same) | 2.7% | 0.1%–5.4% | None | Official page |
| Georgia | $9,500 | $9,500 (same) | 2.7% | 0.04%–8.1% | None | Official page |
| Hawaii | $64,500 | Not announced | 2.4% | 0%–5.6% | None | Official page |
| Idaho | $58,300 | Not announced | 1% | 0.208%–5.4% | None | Official page |
| Illinois | $14,250 | Not announced | 3.35% | 0.75%–7.05% | None | Official page |
| Indiana | $9,500 | $9,500 (same) | 2.5% | 0.5%–7.4% | None | Official page |
| Iowa | $20,400 | $21,100 (+$700) | 1% | 0%–5.4% | None | Official page |
| Kansas | $15,100 | Not announced | 1.75% | 0%–6.95% | None | Official page |
| Kentucky | $12,000 | $12,000 (same) | 2.7% | 0%–9% | None | Official page |
| Louisiana | $7,000 | Not announced | By industry | 0.09%–6% | None | Official page |
| Maine | $12,000 | $12,000 (same) | 2.54% | 0.31%–6.6% | None | Official page |
| Maryland | $8,500 | $8,500 (same) | 2.6% | 0.3%–7.5% | None | Official page |
| Massachusetts | $15,000 | $15,000 (same) | 2.42% | 0.94%–14.37% | None | Official page |
| Michigan | $9,000* | Not announced | 2.7% | 0.06%–10.3% | None | Official page |
| Minnesota | $44,000 | Not announced | By industry | 0%–8.9% | None | Official page |
| Mississippi | $14,000 | $14,000 (same) | 1% | 0.2%–5.4% | None | Official page |
| Missouri | $9,000 | $8,500 (−$500) | 2.376% | 0%–6% | None | Official page |
| Montana | $47,300 | Not announced | 1% | 0%–6.12% | None | Official page |
| Nebraska | $9,000* | Not announced | 1.25% | 0%–5.4% | None | Official page |
| Nevada | $43,700 | $45,400 (+$1,700) | 2.95% | 0.25%–5.4% | None | Official page |
| New Hampshire | $14,000 | Not announced | 2.7% | 0.1%–7% | None | Official page |
| New Jersey NJ payroll register checker | $44,800 | $46,400 (+$1,600) | 2.8% | 0.5%–5.8% | 0.425% | Official page |
| New Mexico | $34,800 | Not announced | By industry | 0.33%–5.4% | None | Official page |
| New York | $17,600 | Not announced | 4.1% | 1.7%–9.5% | None | Official page |
| North Carolina | $34,200 | Not announced | 1% | 0.06%–5.76% | None | Official page |
| North Dakota | $46,600 | Not announced | 1% | 0.07%–9.67% | None | Official page |
| Ohio | $9,000 | $9,000 (same) | 2.7% | 0.65%–12.25% | None | Official page |
| Oklahoma | $25,000 | $24,400 (−$600) | 1.5% | 0.1%–5.5% | None | Official page |
| Oregon | $56,700 | Not announced | 2.4% | 0.9%–5.4% | None | Official page |
| Pennsylvania | $10,000 | $10,000 (same) | 3.822% | 1.419%–10.3734% | 0.07% of all wages | Official page |
| Rhode Island | $30,800* | Not announced | 1% | 0.69%–9.19% | None | Official page |
| South Carolina | $14,000 | $14,000 (same) | 1.06% | 0.06%–5.46% | None | Official page |
| South Dakota | $15,000 | $15,000 (same) | 1.2% | 0%–8.52% | None | Official page |
| Tennessee | $7,000 | Not announced | 2.7% | 0.01%–10% | None | Official page |
| Texas | $9,000 | $9,000 (same) | 2.7% | 0.32%–6.32% | None | Official page |
| Utah | $50,700 | Not announced | By industry | 0.1%–7.1% | None | Official page |
| Vermont | $15,400 | Not announced | 1% | 0.4%–5.4% | None | Official page |
| Virginia | $8,000 | $8,000 (same) | 2.5% | 0.1%–6.2% | None | Official page |
| Washington | $78,200 | $82,000 (+$3,800) | By industry | 0%–6% | None | Official page |
| West Virginia | $9,500 | $9,500 (same) | 2.7% | 1.5%–7.5% | None | Official page |
| Wisconsin | $14,000 | Not announced | By industry | 0%–12% | None | Official page |
| Wyoming | $33,800 | Not announced | By industry | 0.1%–8.5% | None | Official page |
Sources: the US Department of Labor's Significant Provisions of State UI Laws (effective January 2026) and each state UI agency's own pages, checked November 2026. Rate ranges are as each source states them; some include assessments and some don't, as the state notes say. New Jersey's 2026 and 2027 UI, disability and family leave figures are in our New Jersey payroll register checker and employer compliance check-up.
Reading the table
The wage base is the most each employee's wages can be taxed for the year. Once someone's year-to-date wages pass it, state unemployment tax stops for that person until January. A high base (Washington, Hawaii, Idaho) spreads the tax across the year; a low one ($7,000 to $10,000) means most of the cost lands in the first quarter for full-time staff.
The new employer rate is what a business pays before it has its own claims history. After that the state assigns an experience rate inside the range shown, on a notice usually mailed in November or December. Several states add small assessments for training or administration; the state pages list the ones the official pages state.
Federal unemployment tax (FUTA) next to the state tax
FUTA is 6.0% on the first $7,000 of each employee's wages a year. Employers that pay their state unemployment tax in full and on time generally get a credit of up to 5.4%, so the usual net rate is 0.6%, at most $42 per employee (IRS; US DOL). The FUTA base doesn't change with the state base, so most employers reach it in the first or second quarter.
In a credit reduction state the credit is smaller and FUTA costs more. The US DOL's FUTA page (updated September 11, 2026) says the 2026 list is only a list of potential reductions until November 10, 2026. The IRS draft 2026 Schedule A (Form 940) assumes California and the US Virgin Islands, with the rates left blank. We'll show the final list once DOL publishes it; until then the calculator lets you add a credit reduction yourself.
General information, not tax or legal advice. Checked November 2026 against the US Department of Labor and each state's official pages linked in the table. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Common questions
Which states have announced their 2027 unemployment wage base?
24 on the official pages we opened by November 2026: 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). Most indexed states publish theirs in November or December; the table shows "Not announced" until a state does.
Which state has the highest SUTA wage base?
Washington at $78,200 for 2026, rising to $82,000 in 2027, then Hawaii ($64,500) and Idaho ($58,300). 5 jurisdictions use the federal minimum of $7,000: Arkansas, California, Florida, Louisiana, Tennessee.
Is the wage base going down anywhere in 2027?
Yes: Missouri goes from $9,000 to $8,500; Oklahoma goes from $25,000 to $24,400. Alabama and Arizona and California and Florida and Georgia and Indiana and Kentucky and Maine and Maryland and Massachusetts and Mississippi and Ohio and Pennsylvania and South Carolina and South Dakota and Texas and Virginia and West Virginia stay the same.
What rate does a new employer pay?
Each state sets a starting rate until the employer has enough history for an experience rate, usually two to three years. On the official pages we read it runs from 1% to 4.1%. 7 states set it by industry instead (Louisiana, Minnesota, New Mexico, Utah, Washington, Wisconsin, Wyoming), and 15 publish a separate construction rate.
Do employees pay state unemployment tax?
In 3 states: Alaska (0.5% up to $54,200), New Jersey (0.425% up to $46,400), Pennsylvania (0.07% of all wages). It's withheld from pay. Disability and family leave withholding in some states (California, New Jersey, Rhode Island) is a different program and isn't counted here.
How do SUTA and FUTA fit together?
You pay both. The state tax funds the state's benefits at your assigned rate up to the state base. FUTA is 6.0% on the first $7,000, and paying the state tax on time earns a credit of up to 5.4%, leaving 0.6% in most states. A credit reduction state adds to that.
Related: SUTA and FUTA cost calculator · Employee cost calculator · Minimum wage by state 2027 · New hire reporting by state · Tax deadline calendar