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Unemployment Taxable Wage Base 2014-2016

201620152014
Federal$7,000$7,000$7,000
Alabama$8,000$8,000$8,000
Alaska*$39,700
$38,700$37,400
Arizona$7,000$7,000$7,000
Arkansas$12,000$12,000$12,000
California$7,000$7,000$7,000
Colorado$12,200$11,800$11,700
Connecticut$15,000$15,000$15,000
Delaware$18,500$18,500$18,500
District of Columbia$9,000$9,000$9,000
Florida$7,000$7,000$8,000
Georgia$9,500$9,500$9,500
Hawaii$42,200$40,900$40,400
Idaho$37,200$36,000$35,200
Illinois$12,960$12,960$12,960
Indiana$9,500$9,500$9,500
Iowa$28,300$27,300$26,800
Kansas$14,000$12,000$8,000
Kentucky$10,200$9,900$9,600
Louisiana$7,700$7,700$7,700
Maine$12,000$12,000$12,000
Maryland$8,500$8,500$8,500
Massachusetts$15,000$15,000$14,000
Michigan**$9,000$9,500$9,500
Minnesota$31,000$30,000$29,000
Mississippi$14,000$14,000$14,000
Missouri$13,000$13,000$13,000
Montana$30,500$29,500$29,000
Nebraska$9,000$9,000$9,000
Nevada$28,200$27,800$27,400
New Hampshire$14,000$14,000$14,000
New Jersey*$32,600$32,000$31,500
New Mexico$24,100$23,400$23,400
New York$10,700$10,500$10,300
North Carolina$22,300$21,700$21,400
North Dakota$37,200$35,600$33,600
Ohio$9,000$9,000$9,000
Oklahoma$17,500$17,000$18,700
Oregon$36,900$35,700$35,000
Pennsylvania*$9,500$9,000$8,750
Puerto Rico$7,000$7,000$7,000
Rhode Island***$22,000$21,200$20,600
South Carolina$14,000$14,000$12,000
South Dakota$15,000$15,000$14,000
Tennessee$8,000$9,000$9,000
Texas$9,000$9,000$9,000
Utah$32,200$31,300$30,800
Vermont$16,800$16,400$16,000
Virginia$8,000$8,000$8,000
Washington$44,000$42,100$41,300
West Virginia$12,000$12,000$12,000
Wisconsin$14,000$14,000$14,000
Wyoming$25,500$24,700$24,500

*The taxable wage base for federal unemployment (FUTA) and state unemployment (SUTA, SUI, UI) are listed. Employer rates are based on employer’s unemployment experience and taxes are generally paid by the employer. Alaska (0.62% in 2014, 0.57% in 2015 and 0.50% in 2016), New Jersey (0.425% in 2014, 2015 and 2016), and Pennsylvania (0.07% in 2014, 2015 and 2016) also tax the employee. The chart is updated as information becomes available and is generally current, but may not necessarily reflect all changes.

**Michigan has implemented a tiered wage base for 2015. All employers have a wage base of $9,500 for the first two quarters of 2015 and $9,000 for quarters 3 and 4 of 2015, except delinquent employers have a modified wage base of $9,500 for the entire year. For 2016, all employers have a wage base of $9,000, except delinquent employers have a wage base of $9,500.

***Rhode Island has implemented a tiered wage base for 2014, 2015, and 2016. All employers have a wage base of $20,600 in 2014, $21,200 in 2015, and $22,000 in 2016 except those with the highest unemployment tax (9.79% in 2014, 2015, and 2016). Employers with the highest unemployment tax rate have a wage base of $22,100 in 2014, $22,700 in 2015, and $23,500 in 2016.

See also Unemployment Taxable Wage Base 2011-2013.

See also Unemployment Taxable Wage Base 2008-2010.

Contact Vision Payroll for more information.

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