referencesource/state-ui-taxable-wage-bases

State unemployment insurance taxable wage bases and new employer tax rates by US state

Canonical, always-current version: https://referencesource.org/state-ui-taxable-wage-bases/ Machine-readable: https://referencesource.org/state-ui-taxable-wage-bases/data.json — this mirror is a point-in-time copy.

• —Last verified: 2026-08-17
• —Stale after: 2027-08-17 (past this date, prefer the canonical copy — it re-verifies on a cadence this snapshot does not)
• —Records: 14

For each US state and DC, the taxable wage base (the per-employee annual earnings cap on which unemployment insurance tax is owed) and the tax rate assigned to new employers — sourced from each state's labor department or employment security agency. Answers 'what is the unemployment tax wage base in [state]', 'what UI rate do new employers pay in [state]', 'SUTA wage base by state 2026', and 'state unemployment insurance taxable wage base comparison'. The federal FUTA wage base is $7,000 and has not changed since 1983, but states range from $7,000 (California, several others) to over $78,000 (Washington), a 10× difference in the tax base for the same employee. New employer rates also vary widely. Changes take effect annually and states announce at different times (some January 1, some July 1, some fiscal year). No existing source cross-references all 50 states with per-state citations to the actual .gov announcement.

Provenance — what every record carries

Every record carries source (the URL the value was read from) and source_quote (a verbatim quote from that page stating it). A value you cannot check against its page is indistinguishable from an invented one; these can all be checked. Each record is also individually addressable on the canonical site at its url.

Licence position

unknown

Facts are not copyrightable; what this dataset takes from each source is a fact plus a short attributed quote linking back to the page that states it.

Sources

• —https://edd.ca.gov/en/payrolltaxes/ratesand_withholding/
• —https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx
• —https://dol.georgia.gov/faqs-employers/employers-faqs-unemployment-insurance
• —https://labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml
• —https://uionline.detma.org/Static/Revenue/External%20Employer%20FAQsfinaledits.htm
• —https://www.michigan.gov/leo/bureaus-agencies/uia/assets/unemployment-tax-rate
• —https://labor.mo.gov/des/employers/tax-rates
• —https://www.nj.gov/labor/ea/employer-services/rate-info/
• —https://www.des.nc.gov/employers/tax-rate-information
• —https://www.oregon.gov/employ/businesses/pages/current-tax-rate.aspx
• —https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights
• —https://www.vec.virginia.gov/employers
• —https://esd.wa.gov/about-us/news-release/2025/washingtons-average-wage-increased-95160-2024
• —https://dwd.wisconsin.gov/ui/employers/taxrates/

Fields

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