Unemployment Taxable Wage Base 2015-2017
| 2017 | 2016 | 2015 | |
|---|---|---|---|
| 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 Hampshire | 14,000 | $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.
Vision Payroll