On or before June 30 of each year the Commissioner of the Minnesota Department of Employment and Economic Development must calculate an amount equal to sixty percent of Minnesota’s average annual wage, rounded to the nearest $1,000. This amount is the taxable wage base for the next taxable year. For 2010, the taxable wage base will increase from $26,000 to $27,000. Contact Vision Payroll if you have questions on the Minnesota Taxable Wage Base or visit our Unemployment Taxable Wage Base page.