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Unemployment Taxable Wage Base 2015-2017

201720162015
Federal$7,000$7,000$7,000
Alabama$8,000$8,000$8,000
Alaska*$39,800$39,700
$38,700
Arizona$7,000$7,000$7,000
Arkansas$12,000$12,000$12,000
California$7,000$7,000$7,000
Colorado$12,500$12,200$11,800
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$7,000
Georgia$9,500$9,500$9,500
Hawaii$44,000$42,200$40,900
Idaho$37,800$37,200$36,000
Illinois$12,960$12,960$12,960
Indiana$9,500$9,500$9,500
Iowa$29,300$28,300$27,300
Kansas$14,000$14,000$12,000
Kentucky$10,500$10,200$9,900
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$15,000
Michigan**$9,000$9,000$9,500
Minnesota$32,000$31,000$30,000
Mississippi$14,000$14,000$14,000
Missouri$13,000$13,000$13,000
Montana$31,400$30,500$29,500
Nebraska$9,000$9,000$9,000
Nevada$29,500$28,200$27,800
New Hampshire14,000$14,000$14,000
New Jersey*$33,500$32,600$32,000
New Mexico$24,300$24,100$23,400
New York$10,900$10,700$10,500
North Carolina$23,100$22,300$21,700
North Dakota$35,100$37,200$35,600
Ohio$9,000$9,000$9,000
Oklahoma$17,700$17,500$17,000
Oregon$38,400$36,900$35,700
Pennsylvania*$9,750$9,500$9,000
Puerto Rico$7,000$7,000$7,000
Rhode Island***$22,400$22,000$21,200
South Carolina$14,000$14,000$14,000
South Dakota$15,000$15,000$15,000
Tennessee$8,000$8,000$9,000
Texas$9,000$9,000$9,000
Utah$33,100$32,200$31,300
Vermont$17,300$16,800$16,400
Virginia$8,000$8,000$8,000
Washington$45,000$44,000$42,100
West Virginia$12,000$12,000$12,000
Wisconsin$14,000$14,000$14,000
Wyoming$25,400$25,500$24,700

*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 (0.57% in 2015, 0.50% in 2016 and 2017), New Jersey (0.425% in 2015, 2016 and 2017), and Pennsylvania (0.07% in 2015, 2016 and 2017) 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 and 2017, 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 2015, 2016, and 2017. All employers have a wage base of $21,200 in 2015, $22,000 in 2016, and $22,400 in 2017 except those with the highest unemployment tax (9.79% in 2015 and 2016 and 9.59% in 2017). Employers with the highest unemployment tax rate have a wage base of $22,700 in 2015, $23,500 in 2016, and $23,900 in 2017.

See also Unemployment Taxable Wage Base 2014-2016.

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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