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Unemployment Taxable Wage Base 2011-2013

201320122011
Federal$7,000$7,000$7,000
Alabama$8,000$8,000$8,000
Alaska*$36,900$35,800$34,600
Arizona$7,000$7,000$7,000
Arkansas$12,000$12,000$12,000
California$7,000$7,000$7,000
Colorado$11,300$11,000$10,000
Connecticut$15,000$15,000$15,000
Delaware$10,500$10,500$10,500
District of Columbia$9,000$9,000$9,000
Florida$8,000$8,000$7,000
Georgia$9,500$8,500$8,500
Hawaii$39,600$38,800$34,200
Idaho$34,800$34,100$33,300
Illinois$12,900$13,560$12,740
Indiana$9,500$9,500$9,500
Iowa$26,000$25,300$24,700
Kansas$8,000$8,000$8,000
Kentucky$9,300$9,000$8,000
Louisiana$7,700$7,700$7,700
Maine$12,000$12,000$12,000
Maryland$8,500$8,500$8,500
Massachusetts$14,000$14,000$14,000
Michigan$9,500$9,500$9,000
Minnesota$29,000$28,000$27,000
Mississippi$14,000$14,000$14,000
Missouri$13,000$13,000$13,000
Montana$27,900$27,000$26,300
Nebraska$9,000$9,000$9,000
Nevada$26,900$26,400$26,600
New Hampshire$14,000$14,000$12,000
New Jersey*$30,900$30,300$29,600
New Mexico$22,900$22,400$21,900
New York$8,500$8,500$8,500
North Carolina$20,900$20,400$19,700
North Dakota$31,800$27,900$25,500
Ohio$9,000$9,000$9,000
Oklahoma$20,100$19,100$18,600
Oregon$34,100$33,000$32,300
Pennsylvania*$8,500$8,000$8,000
Puerto Rico$7,000$7,000$7,000
Rhode Island**$20,200$19,600$19,000
South Carolina$12,000$12,000$10,000
South Dakota$13,000$12,000$11,000
Tennessee$9,000$9,000$9,000
Texas$9,000$9,000$9,000
Utah$30,300$29,500$28,600
Vermont$16,000$16,000$13,000
Virginia$8,000$8,000$8,000
Washington$39,800$38,200$37,300
West Virginia$12,000$12,000$12,000
Wisconsin$14,000$13,000$13,000
Wyoming$23,800$23,000$22,300

*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 (0.58% in 2011, 0.66% in 2012, and 0.68% in 2013), New Jersey (0.985% in 2011, 0.705% in 2012, and 0.425% in 2013), and Pennsylvania (0.08% in 2011 and 2012 and 0.07% in 2013) also tax the employee. The chart is updated as information becomes available and is generally current, but may not necessarily reflect all changes.

**Rhode Island has implemented a tiered wage base for 2012 and 2013. All employers have a wage base of $19,600 in 2012 and $20,200 in 2013, except those with the highest unemployment tax (9.79% in 2012 and 2013). Employers with the highest unemployment tax rate have a wage base of $21,100 in 2012 and $21,700 in 2013.

See also Unemployment Taxable Wage Base 2014-2016.

See also Unemployment Taxable Wage Base 2008-2010.

Contact Vision Payroll for more information.

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