{ "dataset": "suta", "title": "State unemployment tax (SUTA) wage bases and rates", "description": "2026 and 2027 state unemployment taxable wage bases, new employer rates, rate ranges, employee-paid contributions and FUTA figures for 50 states and DC.", "url": "https://mcc-solutionsnj.com/data/suta", "publisher": "MCC Solutions", "license": { "name": "Creative Commons Attribution 4.0 International (CC BY 4.0)", "url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Credit \"MCC Solutions\" and link to https://mcc-solutionsnj.com/data/suta" }, "checked": "2026-11", "row_count": 51, "accuracy": "Facts come from official government pages as they read on the checked date; where no official page could be read, a few come from vetted secondary sources (Cornell LII, Justia (statute text only), FindLaw Codes, Casetext, NCSL, the Uniform Law Commission, the American Bar Association and state bar associations, legal aid networks (LawHelp.org and the state legal help sites), Nolo, the National Coalition for a Civil Right to Counsel, the National Low Income Housing Coalition, the National Center for State Courts, the Eviction Lab, the Tax Foundation, the Sales Tax Institute, the American Payroll Association, SHRM, ADP, Paychex, Bloomberg Tax, Thomson Reuters, Avalara and Sovos), marked \"secondary\" in source_kinds. Anything not confirmed is null and named in the row's unconfirmed list. General information, not legal or tax advice; MCC Solutions is not a law firm and we are not lawyers.", "fields": [ { "name": "jurisdiction_code", "type": "string", "meaning": "Two-letter postal code of the state or DC." }, { "name": "jurisdiction", "type": "string", "meaning": "State name (or District of Columbia)." }, { "name": "agency.name", "type": "string", "meaning": "State unemployment tax agency. Present only for jurisdictions that have their own page on the site." }, { "name": "agency.url", "type": "string (URL)", "meaning": "The agency's tax page." }, { "name": "wage_base_2026", "type": "number (US dollars)", "meaning": "Taxable wage base per employee for 2026." }, { "name": "wage_base_2026_note", "type": "string (free text)", "meaning": "Where the 2026 figure comes from. Present only for jurisdictions that have their own page on the site." }, { "name": "wage_base_2027", "type": "number (US dollars)", "meaning": "Taxable wage base for 2027, when announced." }, { "name": "alt_wage_base.label", "type": "string", "meaning": "Group of employers with a different wage base. Present only for jurisdictions that have their own page on the site." }, { "name": "alt_wage_base.amount", "type": "number (US dollars)", "meaning": "That other wage base. Present only for jurisdictions that have their own page on the site." }, { "name": "new_employer.rate", "type": "number (percent)", "meaning": "Rate a new employer pays before it has its own experience rate." }, { "name": "new_employer.note", "type": "string (free text)", "meaning": "Detail on the new employer rate. Present only for jurisdictions that have their own page on the site." }, { "name": "new_employer.variants", "type": "array of objects", "meaning": "Industry or size variants of the new employer rate: label, rate, note. Present only for jurisdictions that have their own page on the site." }, { "name": "rate_range.min", "type": "number (percent)", "meaning": "Lowest experience rate for the year." }, { "name": "rate_range.max", "type": "number (percent)", "meaning": "Highest experience rate for the year." }, { "name": "rate_range.year", "type": "integer", "meaning": "Year of that rate range." }, { "name": "rate_range.note", "type": "string (free text)", "meaning": "Detail on the rate range. Present only for jurisdictions that have their own page on the site." }, { "name": "employee_paid", "type": "array of objects", "meaning": "Contributions withheld from employees: name, kind, rate, wage_base, year. Present only for jurisdictions that have their own page on the site." }, { "name": "other_assessments", "type": "array of objects", "meaning": "Surcharges or assessments billed with the tax: name, rate. Present only for jurisdictions that have their own page on the site." }, { "name": "quarterly_due.dates", "type": "array of strings", "meaning": "Quarterly report due dates (month-day)." }, { "name": "registration.url", "type": "string (URL)", "meaning": "Where an employer registers. Present only for jurisdictions that have their own page on the site." }, { "name": "registration.note", "type": "string (free text)", "meaning": "Detail on registration. Present only for jurisdictions that have their own page on the site." }, { "name": "futa.rate", "type": "number (percent)", "meaning": "Federal unemployment (FUTA) gross rate." }, { "name": "futa.wage_base", "type": "number (US dollars)", "meaning": "FUTA wage base." }, { "name": "futa.credit", "type": "number (percent)", "meaning": "Maximum FUTA credit for state taxes paid." }, { "name": "futa.net_rate", "type": "number (percent)", "meaning": "FUTA net rate after the full credit." }, { "name": "futa.credit_reduction_2026.status", "type": "string (code)", "meaning": "Status of a 2026 FUTA credit reduction for the state." }, { "name": "futa.credit_reduction_2026.rate", "type": "number (percent)", "meaning": "The credit reduction rate, when final." }, { "name": "notes", "type": "string (free text)", "meaning": "Other points from the official source. Present only for jurisdictions that have their own page on the site." }, { "name": "unconfirmed", "type": "array of strings", "meaning": "Fields the official sources read did not confirm for this row. Those values are null." }, { "name": "source_urls", "type": "array of strings", "meaning": "Links to the sources (all of them for jurisdictions with their own page; the main linked source for the others)." }, { "name": "source_kinds", "type": "array of strings", "meaning": "What each link in source_urls is, in the same order: \"official\" (a government page: state agency, legislature, court, county or city) or \"secondary\" (a vetted secondary source, used only where no official page could be read: Cornell LII, Justia (statute text only), FindLaw Codes, Casetext, NCSL, the Uniform Law Commission, the American Bar Association and state bar associations, legal aid networks (LawHelp.org and the state legal help sites), Nolo, the National Coalition for a Civil Right to Counsel, the National Low Income Housing Coalition, the National Center for State Courts, the Eviction Lab, the Tax Foundation, the Sales Tax Institute, the American Payroll Association, SHRM, ADP, Paychex, Bloomberg Tax, Thomson Reuters, Avalara and Sovos). A fact backed only by a secondary source is shown on the site as \" (secondary source)\"." }, { "name": "checked", "type": "date (YYYY-MM-DD)", "meaning": "When the row's sources were opened (YYYY-MM or YYYY-MM-DD). A row with no official source carries the date of the check that found none." }, { "name": "page_url", "type": "string (URL)", "meaning": "The page on mcc-solutionsnj.com that explains this row." } ], "rows": [ { "jurisdiction_code": "AL", "jurisdiction": "Alabama", "agency.name": "Alabama Department of Workforce", "agency.url": "https://workforce.alabama.gov/employers/faq/", "wage_base_2026": 8000, "wage_base_2026_note": "The department's FAQ: employers are taxed on the first $8,000 paid to each worker in a calendar year.", "wage_base_2027": 8000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.7, "new_employer.note": "Newly liable employers pay 2.70% on the first $8,000 until they qualify for an experience rate (department FAQ).", "new_employer.variants": [], "rate_range.min": 0.2, "rate_range.max": 6.8, "rate_range.year": 2026, "rate_range.note": "0.20% to 6.80% including the 0.06% Employment Security Enhancement Assessment, depending on which of four rate schedules is in effect (department FAQ). The DOL table lists 0.20% to 5.40% before the assessment.", "employee_paid": [], "other_assessments": [ { "name": "Employment Security Enhancement Assessment (ESA)", "rate": 0.06 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://workforce.alabama.gov/outbound-links/egov/", "registration.note": "Register through the department's eGov system once you've paid wages for work in the state (department FAQ).", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://workforce.alabama.gov/employers/faq/", "https://www.revenue.alabama.gov/tax-types/unemployment-compensation-tax/", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-alabama-2027" }, { "jurisdiction_code": "AK", "jurisdiction": "Alaska", "agency.url": "https://labor.alaska.gov/estax/2026-experience-rates.html", "wage_base_2026": 54200, "wage_base_2027": null, "new_employer.rate": 1, "rate_range.min": 1, "rate_range.max": 5.4, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026", "new_employer.variants" ], "source_urls": [ "https://labor.alaska.gov/estax/2026-experience-rates.html" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "AZ", "jurisdiction": "Arizona", "agency.name": "Arizona Department of Economic Security", "agency.url": "https://des.az.gov/node/23513", "wage_base_2026": 8000, "wage_base_2026_note": "DES: employers are required by law to pay UI tax on the first $8,000 of each employee's wages in a calendar year (since 2023, Senate Bill 1828).", "wage_base_2027": 8000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2, "new_employer.note": "2.00% per the DOL table; DES's rate charts also list a 2.00% new employer rate.", "new_employer.variants": [], "rate_range.min": 0.03, "rate_range.max": 8.36, "rate_range.year": 2026, "rate_range.note": "US DOL table, effective January 2026.", "employee_paid": [], "other_assessments": [], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://des.az.gov/node/820", "registration.note": "DES: register with both the Department of Revenue and DES on the Arizona Joint Tax Application (JT-1/UC-001), sent to DOR's License & Registration Section, which forwards a copy to DES.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://des.az.gov/node/23513", "https://des.az.gov/node/835", "https://des.az.gov/node/820", "https://des.az.gov/node/833", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-arizona-2027" }, { "jurisdiction_code": "AR", "jurisdiction": "Arkansas", "agency.url": null, "wage_base_2026": 7000, "wage_base_2027": null, "new_employer.rate": 1.8, "rate_range.min": 0.1, "rate_range.max": 6, "rate_range.year": 2026, "quarterly_due.dates": null, "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "quarterly_due", "registration", "futa.credit_reduction_2026" ], "source_urls": [ "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "CA", "jurisdiction": "California", "agency.name": "California Employment Development Department (EDD)", "agency.url": "https://edd.ca.gov/en/Payroll_Taxes/rates_and_withholding/", "wage_base_2026": 7000, "wage_base_2026_note": "EDD: the UI and ETT taxable wage limit is $7,000 per employee per calendar year.", "wage_base_2027": 7000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 3.4, "new_employer.note": "EDD assigns new employers 3.4% for two to three years, depending on section 982(b) of the Unemployment Insurance Code.", "new_employer.variants": [], "rate_range.min": 1.5, "rate_range.max": 6.2, "rate_range.year": 2027, "rate_range.note": "Schedule F+ provides UI rates from 1.5% to 6.2% for both 2026 and 2027 (EDD). Employers under section 977(c) pay the highest rate plus 2%.", "employee_paid": [ { "name": "State Disability Insurance (SDI), withheld from employees", "kind": "disability", "rate": 1.4, "wage_base": null, "year": 2027 } ], "other_assessments": [ { "name": "Employment Training Tax (ETT)", "rate": 0.1 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://eddservices.edd.ca.gov/acctservices/AccountManagement/AccountServlet?Command=NEW_SIGN_UP", "registration.note": "Enroll in EDD's e-Services for Business to register and file (EDD Required Filings and Due Dates page).", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "draft_list", "futa.credit_reduction_2026.rate": null, "notes": "California is the state DOL's 2026 Trust Fund Solvency Report and IRS's draft 2026 Schedule A (Form 940) expect to have a FUTA credit reduction for 2026 (potentially 1.5%, per DOL); the final list and rate come after November 10, 2026.", "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://edd.ca.gov/en/Payroll_Taxes/rates_and_withholding/", "https://edd.ca.gov/en/payroll_taxes/due_dates_calendar/", "https://edd.ca.gov/en/payroll_taxes/Required_Filings_and_Due_Dates", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction", "https://www.irs.gov/pub/irs-dft/f940sa--dft.pdf" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-california-2027" }, { "jurisdiction_code": "CO", "jurisdiction": "Colorado", "agency.url": "https://cdle.colorado.gov/employers/pay-premiums-and-report-wages/pay-premiums-and-report-wages-faq", "wage_base_2026": 30600, "wage_base_2027": null, "new_employer.rate": 1.53, "rate_range.min": 0.56, "rate_range.max": 7.34, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://cdle.colorado.gov/employers/pay-premiums-and-report-wages/pay-premiums-and-report-wages-faq" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "CT", "jurisdiction": "Connecticut", "agency.url": "https://portal.ct.gov/dol/divisions/unemployment-insurance-tax/information-on-unemployment-tax-rate-for-calendar-year-2026", "wage_base_2026": 27000, "wage_base_2027": null, "new_employer.rate": 1.9, "rate_range.min": 1.1, "rate_range.max": 9.9, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://portal.ct.gov/dol/divisions/unemployment-insurance-tax/information-on-unemployment-tax-rate-for-calendar-year-2026" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "DE", "jurisdiction": "Delaware", "agency.url": "https://labor.delaware.gov/divisions/unemployment-insurance/employer-services/", "wage_base_2026": 14500, "wage_base_2027": null, "new_employer.rate": 1, "rate_range.min": 0.3, "rate_range.max": 5.4, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://labor.delaware.gov/divisions/unemployment-insurance/employer-services/" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "DC", "jurisdiction": "District of Columbia", "agency.url": "https://unemployment.dc.gov/page/taxes", "wage_base_2026": 9000, "wage_base_2027": null, "new_employer.rate": 2.7, "rate_range.min": 1.9, "rate_range.max": 7.4, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "registration", "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://unemployment.dc.gov/page/taxes" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "FL", "jurisdiction": "Florida", "agency.name": "Florida Department of Revenue (reemployment tax)", "agency.url": "https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx", "wage_base_2026": 7000, "wage_base_2026_note": "Florida DOR: rates apply to annual wages up to $7,000 per employee.", "wage_base_2027": 7000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.7, "new_employer.note": "Florida DOR: the initial rate is 2.7% until the employer has reported for 10 quarters.", "new_employer.variants": [], "rate_range.min": 0.1, "rate_range.max": 5.4, "rate_range.year": 2026, "rate_range.note": "Florida DOR, 2026: minimum 0.1% ($7 per employee), maximum 5.4% ($378 per employee).", "employee_paid": [], "other_assessments": [], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://floridarevenue.com/", "registration.note": "Florida DOR: register for reemployment tax through the Department's website, which walks you through an interview to find your obligations (Florida Business Tax Application, DR-1).", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": "Florida calls its state unemployment tax the reemployment tax and collects it through the Department of Revenue.", "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx", "https://floridarevenue.com/taxes/tutorial/tutorial_docs/rtPart2.pdf", "https://www.floridarevenue.com/Forms_library/current/gt800029.pdf", "https://m.flsenate.gov/Statutes/443.1217", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-florida-2027" }, { "jurisdiction_code": "GA", "jurisdiction": "Georgia", "agency.name": "Georgia Department of Labor", "agency.url": "https://dol.georgia.gov/node/2291", "wage_base_2026": 9500, "wage_base_2026_note": "GDOL: the taxable wage base is $9,500 under 2012 House Bill 347, effective January 1, 2013.", "wage_base_2027": 9500, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.7, "new_employer.note": "GDOL: new or newly covered employers get a total rate of 2.70% until they qualify for an experience rate. The DOL table lists 2.64%.", "new_employer.variants": [], "rate_range.min": 0.04, "rate_range.max": 8.1, "rate_range.year": 2026, "rate_range.note": "US DOL table, effective January 2026.", "employee_paid": [], "other_assessments": [], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://dol.georgia.gov/documents", "registration.note": "File form DOL-1A (Application for GDOL Tax Account) right after the first Georgia payroll; forms are on GDOL's documents page, and the employer portal is at https://www.dol.state.ga.us/public/uitax/emplportal/login (GDOL FAQ).", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://dol.georgia.gov/node/2291", "https://dol.georgia.gov/document/unemployment-tax/unemployment-insurance-tax-reporting-and-liability-information-employers/download", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction", "https://law.justia.com/codes/georgia/2021/title-34/chapter-8/article-2/section-34-8-49/" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "secondary" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-georgia-2027" }, { "jurisdiction_code": "HI", "jurisdiction": "Hawaii", "agency.url": "https://labor.hawaii.gov/ui/?p=3684", "wage_base_2026": 64500, "wage_base_2027": null, "new_employer.rate": 2.4, "rate_range.min": 0, "rate_range.max": 5.6, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://labor.hawaii.gov/ui/?p=3684" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "ID", "jurisdiction": "Idaho", "agency.url": "https://labor.idaho.gov/?p=4794", "wage_base_2026": 58300, "wage_base_2027": null, "new_employer.rate": 1, "rate_range.min": 0.208, "rate_range.max": 5.4, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://labor.idaho.gov/?p=4794" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "IL", "jurisdiction": "Illinois", "agency.name": "Illinois Department of Employment Security (IDES)", "agency.url": "https://ides.illinois.gov/content/dam/soi/en/web/ides/ides_forms_and_publications/EA-50_2026.pdf", "wage_base_2026": 14250, "wage_base_2026_note": "IDES: only the first $14,250 of wages paid to a worker in calendar year 2026 is subject to contributions.", "wage_base_2027": null, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 3.35, "new_employer.note": "IDES: 3.350% for 2026, which includes the 0.550% fund building rate. The DOL table lists 2.80% before it.", "new_employer.variants": [ { "label": "Administrative support and waste management (NAICS 56)", "rate": 3.45, "note": "3.450% for 2026 (IDES)." } ], "rate_range.min": 0.75, "rate_range.max": 7.05, "rate_range.year": 2026, "rate_range.note": "IDES: 0.750% to 7.050% for 2026, including the fund building rate.", "employee_paid": [], "other_assessments": [ { "name": "Fund building rate", "rate": 0.55 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://mytax.illinois.gov/", "registration.note": "IDES: register within 30 days of start-up through MyTax Illinois, or on paper with form REG-UI-1.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://ides.illinois.gov/content/dam/soi/en/web/ides/ides_forms_and_publications/EA-50_2026.pdf", "https://ides.illinois.gov/employer-resources/tax-employer-information.html", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-illinois-2027" }, { "jurisdiction_code": "IN", "jurisdiction": "Indiana", "agency.name": "Indiana Department of Workforce Development", "agency.url": "https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate", "wage_base_2026": 9500, "wage_base_2026_note": "DOL table, effective January 2026.", "wage_base_2027": 9500, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.5, "new_employer.note": "DWD: most new employers pay 2.5% for their first four calendar years in the state.", "new_employer.variants": [ { "label": "Construction (NAICS 23)", "rate": null, "note": "DWD: the lesser of 4.0% or the average rate for construction employers." }, { "label": "Government", "rate": 1.6, "note": "DWD: 1.6% unless the employer elects to reimburse." } ], "rate_range.min": 0.5, "rate_range.max": 7.4, "rate_range.year": 2026, "rate_range.note": "US DOL table, effective January 2026.", "employee_paid": [], "other_assessments": [], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://uplink.in.gov/ESS/ESSLogon.htm", "registration.note": "DWD: new employers register in Uplink Employer Self Service by choosing First Time User; the SUTA account number follows approval.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate", "https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/wage-reporting-need-to-know/quarterly-report-due-dates", "https://www.in.gov/dwd/indiana-unemployment/employers/faqs/general-questions-faq", "https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-indiana-2027" }, { "jurisdiction_code": "IA", "jurisdiction": "Iowa", "agency.name": "Iowa Workforce Development", "agency.url": "https://workforce.iowa.gov/topics/tax", "wage_base_2026": 20400, "wage_base_2026_note": "DOL table, effective January 2026.", "wage_base_2027": 21100, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 1, "new_employer.note": "1.00% per the DOL table.", "new_employer.variants": [], "rate_range.min": 0, "rate_range.max": 5.4, "rate_range.year": 2026, "rate_range.note": "US DOL table, effective January 2026.", "employee_paid": [], "other_assessments": [], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://workforce.iowa.gov/employers/unemployment-insurance/employer-handbook/employer-resources", "registration.note": "IWD: register online at myIowaUI.org within 30 days of first paying wages in Iowa or acquiring a business.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://workforce.iowa.gov/topics/tax", "https://workforce.iowa.gov/employers/unemployment-insurance/employer-handbook/employer-resources", "https://www.legis.iowa.gov/docs/iac/rule/871.23.8.pdf", "https://workforce.iowa.gov/announcement/2026-06-30/iowans-unemployment-benefits-increase-starting-july-5", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-iowa-2027" }, { "jurisdiction_code": "KS", "jurisdiction": "Kansas", "agency.url": "https://www.dol.ks.gov/employers/employer-services", "wage_base_2026": 15100, "wage_base_2027": null, "new_employer.rate": 1.75, "rate_range.min": 0, "rate_range.max": 6.95, "rate_range.year": 2026, "quarterly_due.dates": null, "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "quarterly_due", "registration", "futa.credit_reduction_2026" ], "source_urls": [ "https://www.dol.ks.gov/employers/employer-services" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "KY", "jurisdiction": "Kentucky", "agency.name": "Kentucky Office of Unemployment Insurance", "agency.url": "https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf", "wage_base_2026": 12000, "wage_base_2026_note": "Kentucky OUI Employer Guide 2026: $12,000, \"subject to change pending future legislative action.\"", "wage_base_2027": 12000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.7, "new_employer.note": "Employers with fewer than three years of Kentucky experience get at least 2.7%; the rate can be higher based on their reserve ratio (Employer Guide 2026).", "new_employer.variants": [ { "label": "New construction employers", "rate": 9, "note": "Assigned the highest rate on the schedule in effect (9.000% on Schedule A for 2026) until they've had Kentucky employees for 12 consecutive quarters (Employer Guide 2026)." } ], "rate_range.min": 0, "rate_range.max": 9, "rate_range.year": 2026, "rate_range.note": "Schedule A applies in 2026: 0.000% to 9.000% (Employer Guide 2026).", "employee_paid": [], "other_assessments": [ { "name": "Service Capacity Upgrade Fund (SCUF)", "rate": 0 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://kcc.ky.gov/", "registration.note": "Register in the Kentucky Unemployment Insurance Program (KUIP) through the Kentucky Career Center site, then choose Employer Registration (Employer Guide 2026).", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf", "https://law.justia.com/codes/kentucky/chapter-341/section-341-030/", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "secondary", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-kentucky-2027" }, { "jurisdiction_code": "LA", "jurisdiction": "Louisiana", "agency.url": null, "wage_base_2026": 7000, "wage_base_2027": null, "new_employer.rate": null, "rate_range.min": 0.09, "rate_range.max": 6, "rate_range.year": 2026, "quarterly_due.dates": null, "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "quarterly_due", "registration", "new_employer.rate", "futa.credit_reduction_2026" ], "source_urls": [ "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "ME", "jurisdiction": "Maine", "agency.name": "Maine Department of Labor, Bureau of Unemployment Compensation", "agency.url": "https://www.maine.gov/unemployment/docs/2026/employers/uitaxrates2026.pdf", "wage_base_2026": 12000, "wage_base_2026_note": "DOL table, effective January 2026.", "wage_base_2027": 12000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.54, "new_employer.note": "Maine DOL's 2026 array: 2.23% UI plus 0.14% CSSF and 0.17% UPAF, 2.54% in all.", "new_employer.variants": [], "rate_range.min": 0.31, "rate_range.max": 6.6, "rate_range.year": 2026, "rate_range.note": "Maine DOL's 2026 array, including CSSF and UPAF: 0.31% (category 01, 0.00% UI) to 6.60% (category 20, 6.29% UI).", "employee_paid": [], "other_assessments": [ { "name": "Competitive Skills Scholarship Fund (CSSF)", "rate": 0.14 }, { "name": "Unemployment Program Administrative Fund (UPAF)", "rate": 0.17 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://www.maine.gov/reemployme", "registration.note": "Maine DOL: register for an unemployment contribution account or portal account through ReEmployME (2026 ME UC-1 instructions).", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://legislature.maine.gov/statutes/26/title26sec1043.html", "https://www.maine.gov/unemployment/docs/2026/employers/uitaxrates2026.pdf", "https://www.maine.gov/unemployment/docs/2026/employers/2026_ME_UC1_instructions.pdf", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-maine-2027" }, { "jurisdiction_code": "MD", "jurisdiction": "Maryland", "agency.name": "Maryland Department of Labor, Division of Unemployment Insurance", "agency.url": "https://www.labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml", "wage_base_2026": 8500, "wage_base_2026_note": "Maryland Labor: taxable wages are the first $8,500 earned by each employee in a calendar year.", "wage_base_2027": 8500, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.6, "new_employer.note": "Maryland Labor: new employer rates range from 1.0% to 2.6%; the DOL table lists 2.6%.", "new_employer.variants": [ { "label": "Construction employers based in another state", "rate": null, "note": "The average rate for Maryland's construction industry, never lower than that year's new employer rate." } ], "rate_range.min": 0.3, "rate_range.max": 7.5, "rate_range.year": 2026, "rate_range.note": "Table A applies in 2026 (as in 2025): 0.30% to 7.50% (Maryland Labor).", "employee_paid": [], "other_assessments": [], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://www.labor.maryland.gov/unemployment-insurance/employer-agent/new-employer-get-started.shtml", "registration.note": "Maryland Labor's New Employers: Get Started page; the BEACON employer portal is https://employer.beacon.labor.md.gov/.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://www.labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-maryland-2027" }, { "jurisdiction_code": "MA", "jurisdiction": "Massachusetts", "agency.name": "Massachusetts Department of Unemployment Assistance (DUA)", "agency.url": "https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions", "wage_base_2026": 15000, "wage_base_2026_note": "DOL table, effective January 2026.", "wage_base_2027": 15000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.42, "new_employer.note": "DUA: 2.42% in 2026 for new employers registered less than three years.", "new_employer.variants": [ { "label": "New construction employers", "rate": 6.08, "note": "DUA: 6.08% in 2026." } ], "rate_range.min": 0.94, "rate_range.max": 14.37, "rate_range.year": 2026, "rate_range.note": "US DOL table, effective January 2026.", "employee_paid": [], "other_assessments": [ { "name": "COVID-19 Recovery Assessment", "rate": null } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://unemployment.mass.gov/Employers/", "registration.note": "DUA: go to Unemployment Services for Employers without logging in and choose Register your Business.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions", "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151a/Section14", "https://www.mass.gov/how-to/register-a-business-with-the-department-of-unemployment-assistance", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-massachusetts-2027" }, { "jurisdiction_code": "MI", "jurisdiction": "Michigan", "agency.url": "https://www.michigan.gov/leo/bureaus-agencies/uia/employers/frequently-asked-questions-for-employers/for-employers/taxable-wage-base", "wage_base_2026": 9000, "wage_base_2027": null, "new_employer.rate": 2.7, "rate_range.min": 0.06, "rate_range.max": 10.3, "rate_range.year": 2026, "quarterly_due.dates": [ "04-25", "07-25", "10-25", "01-25" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://www.michigan.gov/leo/bureaus-agencies/uia/employers/frequently-asked-questions-for-employers/for-employers/taxable-wage-base" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "MN", "jurisdiction": "Minnesota", "agency.url": "https://ui.mn.gov/employers/wages-taxes/tax-rates", "wage_base_2026": 44000, "wage_base_2027": null, "new_employer.rate": null, "rate_range.min": 0, "rate_range.max": 8.9, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://ui.mn.gov/employers/wages-taxes/tax-rates" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "MS", "jurisdiction": "Mississippi", "agency.name": "Mississippi Department of Employment Security (MDES)", "agency.url": "https://www.mdes.ms.gov/employer-faqs/", "wage_base_2026": 14000, "wage_base_2026_note": "MDES: employers pay tax on the first $14,000 of wages paid to each employee each calendar year.", "wage_base_2027": 14000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 1, "new_employer.note": "MDES: 1.0% the first year of liability, before any Workforce Investment and Training Contribution.", "new_employer.variants": [ { "label": "Second year of liability", "rate": 1.1, "note": "MDES." }, { "label": "Third and later years, until eligible for an experience rate", "rate": 1.2, "note": "MDES." } ], "rate_range.min": 0.2, "rate_range.max": 5.4, "rate_range.year": 2026, "rate_range.note": "MDES: rates vary between 0.2% and 5.4%.", "employee_paid": [], "other_assessments": [ { "name": "Workforce Investment and Training Contribution", "rate": null } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://www.mdes.ms.gov/employers/register/", "registration.note": "MDES: file the Status Report (Form UI-1) online.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://www.mdes.ms.gov/employer-faqs/", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction", "https://codes.findlaw.com/ms/title-71-labor-and-industry/ms-code-sect-71-5-351/" ], "source_kinds": [ "official", "official", "official", "official", "official", "secondary" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-mississippi-2027" }, { "jurisdiction_code": "MO", "jurisdiction": "Missouri", "agency.name": "Missouri Department of Labor and Industrial Relations", "agency.url": "https://labor.mo.gov/node/21951", "wage_base_2026": 9000, "wage_base_2026_note": "Missouri DOLIR's Taxable Wage Limitations table: $9,000 for 2026 ($9,500 in 2025).", "wage_base_2027": 8500, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.376, "new_employer.note": "Missouri DOLIR: 2.376% for mining, construction and all other new employers (the rate listed for 2025; the DOL table lists 2.376% for 2026).", "new_employer.variants": [ { "label": "Nonprofit (501(c)(3)) and governmental employers", "rate": 1, "note": "1.0% a year until eligible for an experience rate (Missouri DOLIR)." } ], "rate_range.min": 0, "rate_range.max": 6, "rate_range.year": 2026, "rate_range.note": "Missouri DOLIR: 0.0% to 6.0%, not counting the maximum rate surcharge or contribution rate adjustment.", "employee_paid": [], "other_assessments": [ { "name": "Maximum rate surcharge", "rate": null } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://mytax.mo.gov/rptp/portal/business/register-new-business/", "registration.note": "Missouri DOR's business registration covers unemployment tax; existing DOR accounts add it in UInteract.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://labor.mo.gov/node/21951", "https://labor.mo.gov/node/21931", "https://dor.mo.gov/register-business", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-missouri-2027" }, { "jurisdiction_code": "MT", "jurisdiction": "Montana", "agency.name": "Montana Department of Labor and Industry, UI Contributions Bureau", "agency.url": "https://uid.dli.mt.gov/_docs/contributions-bureau/rate-insert.pdf", "wage_base_2026": 47300, "wage_base_2026_note": "Montana DLI rate insert: \"Unemployment Insurance Contribution Taxable Wage Base & Rates for 2026\": $47,300.", "wage_base_2027": null, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 1, "new_employer.note": "Montana DLI's 2026 rate insert sets new employer rates by industry; 1.00% applies to manufacturing, utilities and transportation, wholesale, retail, and finance, insurance and real estate.", "new_employer.variants": [ { "label": "Agriculture, forestry, hunting and fishing", "rate": 1.3, "note": "2026 rate insert." }, { "label": "Mining", "rate": 1.3, "note": "2026 rate insert." }, { "label": "Construction", "rate": 2, "note": "2026 rate insert." }, { "label": "Services", "rate": 1.1, "note": "2026 rate insert." }, { "label": "Unclassified establishments", "rate": 2, "note": "2026 rate insert." } ], "rate_range.min": 0, "rate_range.max": 6.12, "rate_range.year": 2026, "rate_range.note": "Schedule 1 for 2026: 0.00% to 6.12% (Montana DLI), before the administrative fund tax.", "employee_paid": [], "other_assessments": [ { "name": "Administrative fund tax (AFT)", "rate": 0.18 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://uieservices.mt.gov/", "registration.note": "Montana DLI: register for a UI account online at UI eServices (employer handbook).", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://uid.dli.mt.gov/_docs/contributions-bureau/rate-insert.pdf", "https://uid.dli.mt.gov/employer-handbook.pdf", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-montana-2027" }, { "jurisdiction_code": "NE", "jurisdiction": "Nebraska", "agency.url": "https://dol.nebraska.gov/UITax/UnemploymentInsuranceTax/CombinedTaxRates", "wage_base_2026": 9000, "wage_base_2027": null, "new_employer.rate": 1.25, "rate_range.min": 0, "rate_range.max": 5.4, "rate_range.year": 2026, "quarterly_due.dates": null, "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "quarterly_due", "futa.credit_reduction_2026" ], "source_urls": [ "https://dol.nebraska.gov/UITax/UnemploymentInsuranceTax/CombinedTaxRates" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "NV", "jurisdiction": "Nevada", "agency.name": "Nevada Department of Employment, Training and Rehabilitation (DETR)", "agency.url": "https://detr.nv.gov/Page/UI_Information_for_Employers", "wage_base_2026": 43700, "wage_base_2026_note": "DETR: $43,700 for 2026 ($41,800 in 2025).", "wage_base_2027": 45400, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.95, "new_employer.note": "DETR: 2.95% of taxable wages for 14 to 17 quarters, depending on when the employer became subject, before experience rating applies.", "new_employer.variants": [], "rate_range.min": 0.25, "rate_range.max": 5.4, "rate_range.year": 2026, "rate_range.note": "DETR: experience-rated employers get one of 18 rates from 0.25% to 5.40%.", "employee_paid": [], "other_assessments": [ { "name": "Career Enhancement Program (CEP)", "rate": 0.05 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://ui.nv.gov/ess", "registration.note": "Portal: DETR says an ESS user account must be created before filing online for the first time; the page doesn't describe registering a new employer account and points to DETR's Contact Us page.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "registration", "futa.credit_reduction_2026" ], "source_urls": [ "https://detr.nv.gov/Page/UI_Information_for_Employers", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction", "https://detr.nv.gov/Page/NUI_View_Quarterly_Reporting_Info" ], "source_kinds": [ "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-nevada-2027" }, { "jurisdiction_code": "NH", "jurisdiction": "New Hampshire", "agency.url": "https://nhes.nh.gov/services/employers/claimtax.htm", "wage_base_2026": 14000, "wage_base_2027": null, "new_employer.rate": 2.7, "rate_range.min": 0.1, "rate_range.max": 7, "rate_range.year": 2026, "quarterly_due.dates": null, "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "quarterly_due", "futa.credit_reduction_2026" ], "source_urls": [ "https://nhes.nh.gov/services/employers/claimtax.htm" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "NJ", "jurisdiction": "New Jersey", "agency.url": "https://www.nj.gov/labor/ea/employer-services/rate-info", "wage_base_2026": 44800, "wage_base_2027": 46400, "new_employer.rate": 2.8, "rate_range.min": 0.5, "rate_range.max": 5.8, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-30", "10-30", "01-30" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://www.nj.gov/labor/ea/employer-services/rate-info" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "NM", "jurisdiction": "New Mexico", "agency.url": null, "wage_base_2026": 34800, "wage_base_2027": null, "new_employer.rate": null, "rate_range.min": 0.33, "rate_range.max": 5.4, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "registration", "new_employer.rate", "futa.credit_reduction_2026" ], "source_urls": [ "https://www.srca.nm.gov/nmac/nmregister/xxxi/11.3.400emeramend.html" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "NY", "jurisdiction": "New York", "agency.url": "https://dol.ny.gov/unemployment-insurance-rate-information", "wage_base_2026": 17600, "wage_base_2027": null, "new_employer.rate": 4.1, "rate_range.min": 1.7, "rate_range.max": 9.5, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://dol.ny.gov/unemployment-insurance-rate-information" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "NC", "jurisdiction": "North Carolina", "agency.url": "https://des.nc.gov/employers/tax-rate-information", "wage_base_2026": 34200, "wage_base_2027": null, "new_employer.rate": 1, "rate_range.min": 0.06, "rate_range.max": 5.76, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://des.nc.gov/employers/tax-rate-information" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "ND", "jurisdiction": "North Dakota", "agency.url": "https://jobsnd.com/unemployment-business-tax/learn-about-taxes", "wage_base_2026": 46600, "wage_base_2027": null, "new_employer.rate": 1, "rate_range.min": 0.07, "rate_range.max": 9.67, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://jobsnd.com/unemployment-business-tax/learn-about-taxes" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "OH", "jurisdiction": "Ohio", "agency.name": "Ohio Department of Job and Family Services, Office of Unemployment Insurance Operations", "agency.url": "https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/ouio/uctax/2026RateDetails.pdf", "wage_base_2026": 9000, "wage_base_2026_note": "ODJFS 2026 rate details: taxable wage base $9,000.", "wage_base_2027": 9000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.7, "new_employer.note": "ODJFS 2026 rate details: 2.70% total for new employers.", "new_employer.variants": [ { "label": "New construction employers", "rate": 5.7, "note": "ODJFS: 5.70% total for 2026." } ], "rate_range.min": 0.65, "rate_range.max": 12.25, "rate_range.year": 2026, "rate_range.note": "ODJFS 2026 rate details, total rate including the added components: 0.65% (class 1) to 12.25% (class 40). The DOL table lists 0.40% to 10.1%.", "employee_paid": [], "other_assessments": [], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://thesource.jfs.ohio.gov/employer.html", "registration.note": "ODJFS: new employers register under Register for an Account, then Employers.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://codes.ohio.gov/ohio-revised-code/section-4141.01", "https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/ouio/uctax/2026RateDetails.pdf", "https://codes.ohio.gov/ohio-administrative-code/rule-4141-11-01", "https://thesource.jfs.ohio.gov/employer.html", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-ohio-2027" }, { "jurisdiction_code": "OK", "jurisdiction": "Oklahoma", "agency.name": "Oklahoma Employment Security Commission (OESC)", "agency.url": "https://oklahoma.gov/oesc/employers/tax/contribution-rates.html", "wage_base_2026": 25000, "wage_base_2026_note": "DOL table, effective January 2026.", "wage_base_2027": 24400, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 1.5, "new_employer.note": "OESC: the rate for newly established employers is 1.5%.", "new_employer.variants": [], "rate_range.min": 0.1, "rate_range.max": 5.5, "rate_range.year": 2027, "rate_range.note": "OESC, 2027: 0.1% to 5.5% (the DOL table lists 0.2% to 5.8% for 2026).", "employee_paid": [], "other_assessments": [], "quarterly_due.dates": null, "registration.url": "https://eztaxexpress.oesc.ok.gov/", "registration.note": "Portal: OESC links EZ Tax Express to manage accounts, pay and file; it doesn't show a separate registration link.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "quarterly_due", "registration", "futa.credit_reduction_2026" ], "source_urls": [ "https://oklahoma.gov/oesc/employers/tax/contribution-rates.html", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-oklahoma-2027" }, { "jurisdiction_code": "OR", "jurisdiction": "Oregon", "agency.url": "https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx", "wage_base_2026": 56700, "wage_base_2027": null, "new_employer.rate": 2.4, "rate_range.min": 0.9, "rate_range.max": 5.4, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "PA", "jurisdiction": "Pennsylvania", "agency.name": "Pennsylvania Department of Labor and Industry, Office of UC Tax Services", "agency.url": "https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights", "wage_base_2026": 10000, "wage_base_2026_note": "L&I Yearly Tax Highlights: $10,000 per employee per calendar year in 2026.", "wage_base_2027": 10000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 3.822, "new_employer.note": "L&I: the newly liable non-construction employer rate is 3.8220% in 2026 and 2027.", "new_employer.variants": [ { "label": "Newly liable construction employers", "rate": 10.5924, "note": "L&I: 10.5924% in 2026 and 2027." } ], "rate_range.min": 1.419, "rate_range.max": 10.3734, "rate_range.year": 2027, "rate_range.note": "L&I, 2026 and 2027: experience-based rates from 1.4190% to 10.3734%.", "employee_paid": [ { "name": "Employee UC withholding", "kind": "ui", "rate": 0.07, "wage_base": null, "year": 2027 } ], "other_assessments": [ { "name": "Additional contributions tax", "rate": 0.6 }, { "name": "Surcharge", "rate": null }, { "name": "Interest factor", "rate": 0 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://www.revenue.pa.gov/OnlineServices/mypath/Pages/default.aspx", "registration.note": "L&I: register for a UC tax account number through myPATH; file wage and tax reports electronically through UCMS.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights", "https://pa.gov/en/services/dli/file-unemployment-compensation-quarterly-wage-tax-reports.html", "https://www.pa.gov/agencies/dli/programs-services/unemployment/for-employers/wage-report", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-pennsylvania-2027" }, { "jurisdiction_code": "RI", "jurisdiction": "Rhode Island", "agency.name": "Rhode Island Department of Labor and Training (DLT)", "agency.url": "https://dlt.ri.gov/sites/g/files/xkgbur571/files/2026-06/7.1.26%20UI%20%26%20TDI%20Quick%20Reference.pdf", "wage_base_2026": 30800, "wage_base_2026_note": "DLT's UI & TDI quick reference (July 1, 2026): $30,800.", "wage_base_2027": null, "alt_wage_base.label": "Employers at the highest tax rate", "alt_wage_base.amount": 32300, "new_employer.rate": 1, "new_employer.note": "DLT: 1.00%, not including the 0.21% Job Development Assessment.", "new_employer.variants": [], "rate_range.min": 0.69, "rate_range.max": 9.19, "rate_range.year": 2026, "rate_range.note": "US DOL table, effective January 2026.", "employee_paid": [ { "name": "Temporary disability insurance (TDI)", "kind": "disability", "rate": 1.1, "wage_base": 100000, "year": 2026 } ], "other_assessments": [ { "name": "Job Development Assessment (JDA)", "rate": 0.21 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": null, "registration.note": "DLT's FAQ says to call the Employer Registration Unit at (401) 574-8700, option 1, with the business name, address and federal ID number; it gives no online link.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "registration", "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://dlt.ri.gov/sites/g/files/xkgbur571/files/2026-06/7.1.26%20UI%20%26%20TDI%20Quick%20Reference.pdf", "https://dlt.ri.gov/employers/employer-tax-unit/frequently-asked-employer-tax-questions", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-rhode-island-2027" }, { "jurisdiction_code": "SC", "jurisdiction": "South Carolina", "agency.name": "South Carolina Department of Employment and Workforce (DEW)", "agency.url": "https://dew.sc.gov/employers/tax-rate-information", "wage_base_2026": 14000, "wage_base_2026_note": "DEW: rates apply to the first $14,000 each employee earns.", "wage_base_2027": 14000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 1.06, "new_employer.note": "DEW, 2026: rate class 30, 1.000% plus the 0.060% Departmental Administrative Contribution (DACA), 1.060% in all ($148.40 a year per employee at most).", "new_employer.variants": [], "rate_range.min": 0.06, "rate_range.max": 5.46, "rate_range.year": 2026, "rate_range.note": "DEW, 2026 total effective rates: 0.060% (class 1) to 5.460% (class 20).", "employee_paid": [], "other_assessments": [ { "name": "Departmental Administrative Contribution (DACA)", "rate": 0.06 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://uitax.dew.sc.gov/NeosuranceEmployer/home/wfmRegister#/spa/wfmRegistrationEmployerWizard/0", "registration.note": "DEW: employers without a DEW account number create one in the SUITS employer registration.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://dew.sc.gov/employers/tax-rate-information", "https://dew.sc.gov/unemployment-tax-information/file-wage-report", "https://dew.sc.gov/unemployment-tax-information/paying-your-tax", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-south-carolina-2027" }, { "jurisdiction_code": "SD", "jurisdiction": "South Dakota", "agency.name": "South Dakota Department of Labor and Regulation, Reemployment Assistance", "agency.url": "https://dlr.sd.gov/ra/businesses/faq.aspx", "wage_base_2026": 15000, "wage_base_2026_note": "SD DLR: $15,000 per employee per calendar year from 2015 on.", "wage_base_2027": 15000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 1.2, "new_employer.note": "SD DLR: 1.20% reemployment assistance tax in the first year for non-construction employers with a positive balance, plus a 0.55% investment fee.", "new_employer.variants": [ { "label": "Non-construction, years 2 and 3", "rate": 1, "note": "SD DLR." }, { "label": "Construction, year 1", "rate": 6, "note": "SD DLR." }, { "label": "Construction, years 2 and 3", "rate": 3, "note": "SD DLR." } ], "rate_range.min": 0, "rate_range.max": 8.52, "rate_range.year": 2026, "rate_range.note": "US DOL table, effective January 2026.", "employee_paid": [], "other_assessments": [ { "name": "Investment fee", "rate": 0.55 }, { "name": "Administrative fee", "rate": 0.08 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://dlr.sd.gov/ra/businesses/registration.aspx", "registration.note": "SD DLR's Register Your Business page.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://dlr.sd.gov/ra/businesses/faq.aspx", "https://dlr.sd.gov/ra/businesses/documents/rahandbookforemployers.pdf", "https://dlr.sd.gov/ra/businesses/wage_reporting.aspx", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-south-dakota-2027" }, { "jurisdiction_code": "TN", "jurisdiction": "Tennessee", "agency.url": "https://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax/ui-tax-rates", "wage_base_2026": 7000, "wage_base_2027": null, "new_employer.rate": 2.7, "rate_range.min": 0.01, "rate_range.max": 10, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax/ui-tax-rates" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "TX", "jurisdiction": "Texas", "agency.name": "Texas Workforce Commission (TWC)", "agency.url": "https://www.twc.texas.gov/programs/unemployment-tax/tax-rates", "wage_base_2026": 9000, "wage_base_2026_note": "TWC: $9,000 per employee per calendar year, set by statute.", "wage_base_2027": 9000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.7, "new_employer.note": "TWC: \"For 2026, the entry-level rate is 2.70% for all groups with no exceptions.\"", "new_employer.variants": [], "rate_range.min": 0.32, "rate_range.max": 6.32, "rate_range.year": 2026, "rate_range.note": "TWC, 2026: 0.32% to 6.32% (average 1.20%).", "employee_paid": [], "other_assessments": [ { "name": "Employment and Training Investment Assessment (ETIA)", "rate": 0.1 }, { "name": "Obligation assessment and deficit tax", "rate": 0 } ], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://apps.twc.texas.gov/UITAXREG/security/logon.do", "registration.note": "TWC's Unemployment Tax Registration (UTR).", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://www.twc.texas.gov/programs/unemployment-tax/tax-rates", "https://twc.texas.gov/businesses/your-tax-rates", "https://www.twc.texas.gov/tax-report-payment-due-dates", "https://www.twc.texas.gov/businesses/reporting-determining-taxable-wages", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-texas-2027" }, { "jurisdiction_code": "UT", "jurisdiction": "Utah", "agency.url": "https://jobs.utah.gov/ui/employer/public/Questions/TaxRates.aspx", "wage_base_2026": 50700, "wage_base_2027": null, "new_employer.rate": null, "rate_range.min": 0.1, "rate_range.max": 7.1, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "futa.credit_reduction_2026" ], "source_urls": [ "https://jobs.utah.gov/ui/employer/public/Questions/TaxRates.aspx" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "VT", "jurisdiction": "Vermont", "agency.url": "https://labor.vermont.gov/node/351", "wage_base_2026": 15400, "wage_base_2027": null, "new_employer.rate": 1, "rate_range.min": 0.4, "rate_range.max": 5.4, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "wage_base_2027", "registration", "futa.credit_reduction_2026" ], "source_urls": [ "https://labor.vermont.gov/node/351" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "VA", "jurisdiction": "Virginia", "agency.name": "Virginia Employment Commission (VEC)", "agency.url": "https://vec.virginia.gov/node/434", "wage_base_2026": 8000, "wage_base_2026_note": "DOL table, effective January 2026.", "wage_base_2027": 8000, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.5, "new_employer.note": "2.50% per the DOL table.", "new_employer.variants": [], "rate_range.min": 0.1, "rate_range.max": 6.2, "rate_range.year": 2026, "rate_range.note": "US DOL table, effective January 2026.", "employee_paid": [], "other_assessments": [], "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "registration.url": "https://vec.virginia.gov/tax-filing-registration", "registration.note": "VEC's Filing Unemployment Taxes and registration page.", "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "notes": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://law.lis.virginia.gov/vacode/title60.2/chapter2/section60.2-229/", "https://vec.virginia.gov/node/434", "https://www.vec.virginia.gov/FAQs/employers/there-any-penalty-filing-my-quarterly-report-late-and-what-if-due-data-falls-weekend", "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf", "https://oui.doleta.gov/unemploy/futa_credit.asp", "https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf", "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction" ], "source_kinds": [ "official", "official", "official", "official", "official", "official", "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-virginia-2027" }, { "jurisdiction_code": "WA", "jurisdiction": "Washington", "agency.url": "https://esd.wa.gov/node/374", "wage_base_2026": 78200, "wage_base_2027": 82000, "new_employer.rate": null, "rate_range.min": 0, "rate_range.max": 6, "rate_range.year": 2026, "quarterly_due.dates": [ "04-30", "07-31", "10-31", "01-31" ], "futa.rate": 6, "futa.wage_base": 7000, "futa.credit": 5.4, "futa.net_rate": 0.6, "futa.credit_reduction_2026.status": "not_final", "futa.credit_reduction_2026.rate": null, "unconfirmed": [ "futa.credit_reduction_2026" ], "source_urls": [ "https://esd.wa.gov/node/374" ], "source_kinds": [ "official" ], "checked": "2026-11", "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027" }, { "jurisdiction_code": "WV", "jurisdiction": "West Virginia", "agency.name": "WorkForce West Virginia", "agency.url": "https://workforcewv.org/businesses/unemployment-tax-information/frequently-asked-questions/", "wage_base_2026": 9500, "wage_base_2026_note": "DOL table, effective January 2026.", "wage_base_2027": 9500, "alt_wage_base.label": null, "alt_wage_base.amount": null, "new_employer.rate": 2.7, "new_employer.note": "2.70% per the DOL 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