Decreased wage limits from the prior year are indicated with italics.
Increased wage limits from the prior year are highlighted in bold.
Each state limits the amount of wages paid each covered employee that are taxable for unemployment insurance purposes, but not below the federal (FUTA) standard of $7,000. Be aware that due to UI trust fund balances that are lower (or higher) than anticipated and economic concerns regarding employer taxes, some states may make changes to their taxable wage bases later this year.
| STATE | 2025 ($) | 2024 ($) | 2023 ($) | 2022 ($) |
| Alabama | 8,000 | 8,000 | 8,000 | 8,000 |
| Alaska | 51,700 | 49,700 | 47,100 | 45,200 |
| Arizona | 8,000 | 8,000 | 8,000 | 7,000 |
| Arkansas | 7,000 | 7,000 | 7,000 | 10,000 |
| California | 7,000 | 7,000 | 7,000 | 7,000 |
| Colorado | 27,2001 | 23,8001 | 20,400 | 17,000 |
| Connecticut | 26,100 | 25,0002 | 15,000 | 15,000 |
| Delaware | 12,5002 | 10,500 | 10,500 | 14,500 |
| District of Columbia | 9,000 | 9,000 | 9,000 | 9,000 |
| Florida | 7,000 | 7,000 | 7,000 | 7,000 |
| Georgia | 9,500 | 9,500 | 9,500 | 9,500 |
| Hawaii | 62,000 | 59,100 | 56,700 | 51,600 |
| Idaho | 55,300 | 53,500 | 49,900 | 46,500 |
| Illinois | 13,916 | 13,590 | 13,271 | 12,960 |
| Indiana | 9,500 | 9,500 | 9,500 | 9,500 |
| Iowa | 39,500 | 38,200 | 36,100 | 34,800 |
| Kansas | 14,000 | 14,000 | 14,000 | 14,000 |
| Kentucky | 11,700 | 11,400 | 11,100 | 10,800 |
| Louisiana | 7,700 | 7,700 | 7,700 | 7,700 |
| Maine | 12,000 | 12,000 | 12,000 | 12,000 |
| Maryland | 8,500 | 8,500 | 8,500 | 8,500 |
| Massachusetts | 15,000 | 15,000 | 15,000 | 15,000 |
| Michigan | 9,5003 | 9,500 | 9,500 | 9,5001 |
| Minnesota | 43,000 | 42,000 | 40,000 | 38,000 |
| Mississippi | 14,000 | 14,000 | 14,000 | 14,000 |
| Missouri | 9,500 | 10,000 | 10,500 | 11,000 |
| Montana | 45,100 | 43,000 | 40,500 | 38,100 |
| Nebraska | 9,0004 | 9,000 | 9,000 | 9,000 |
| Nevada | 41,800 | 40,600 | 40,100 | 36,600 |
| New Hampshire | 14,000 | 14,000 | 14,000 | 14,000 |
| New Jersey | 43,300 | 42,300 | 41,100 | 39,800 |
| New Mexico | 33,200 | 31,700 | 30,100 | 28,700 |
| New York | 12,8005 | 12,5004 | 12,300 | 12,000 |
| North Carolina | 32,600 | 31,400 | 29,600 | 28,000 |
| North Dakota | 45,100 | 43,800 | 40,800 | 38,400 |
| Ohio | 9,000 | 9,000 | 9,000 | 9,000 |
| Oklahoma | 28,200 | 27,000 | 25,700 | 24,800 |
| Oregon | 54,300 | 52,800 | 50,900 | 47,700 |
| Pennsylvania | 10,000 | 10,000 | 10,000 | 10,000 |
| Rhode Island** | 29,8006 | 29,2005 | 28,200 | 24,6002 |
| Soutd Carolina | 14,000 | 14,000 | 14,000 | 14,000 |
| Soutd Dakota | 15,000 | 15,000 | 15,000 | 15,000 |
| Tennessee | 7,000 | 7,000 | 7,000 | 7,000 |
| Texas | 9,000 | 9,000 | 9,000 | 9,000 |
| Utah | 48,900 | 47,000 | 44,800 | 41,600 |
| Vermont | 14,800 | 14,300 | 13,500 | 15,500 |
| Virginia | 8,000 | 8,000 | 8,000 | 8,000 |
| Washington | 72,800 | 68,500 | 67,600 | 62,500 |
| West Virginia | 9,500 | 9,521 | 9,000 | 9,000 |
| Wisconsin | 14,000 | 14,000 | 14,000 | 14,000 |
| Wyoming | 32,400 | 30,900 | 29,100 | 27,700 |
Decreased wage limits from the prior year are indicated with italics.
Increased wage limits from the prior year are highlighted in bold.
| STATE | 2021 ($) | 2020 ($) |
| Alabama | 8,000 | 8,000 |
| Alaska | 43,600 | 41,500 |
| Arizona | 7,000 | 7,000 |
| Arkansas | 10,000 | 7,000 |
| California | 7,000 | 7,000 |
| Colorado | 13,600 | 13,600 |
| Connecticut | 15,000 | 15,000 |
| Delaware | 16,500 | 16,500 |
| District of Columbia | 9,000 | 9,000 |
| Florida | 7,000 | 7,000 |
| Georgia | 9,500 | 9,500 |
| Hawaii | 47,400 | 48,100 |
| Idaho | 43,000 | 41,600 |
| Illinois | 12,960 | 12,740 |
| Indiana | 9,500 | 9,500 |
| Iowa | 32,400 | 31,600 |
| Kansas | 14,000 | 14,000 |
| Kentucky | 10,800 | 10,800 |
| Louisiana | 7,700 | 7,700 |
| Maine | 12,000 | 12,000 |
| Maryland | 8,500 | 8,500 |
| Massachusetts | 15,000 | 15,000 |
| Michigan | 9,500 | 9,500 |
| Minnesota | 35,000 | 35,000 |
| Mississippi | 14,000 | 14,000 |
| Missouri | 11,000 | 11,500 |
| Montana | 35,300 | 34,100 |
| Nebraska | 9,000 | 9,000 |
| Nevada | 33,400 | 32,500 |
| New Hampshire | 14,000 | 14,000 |
| New Jersey | 36,200 | 35,300 |
| New Mexico | 27,000 | 25,800 |
| New York | 11,800 | 11,600 |
| North Carolina | 26,000 | 25,200 |
| North Dakota | 38,500 | 37,900 |
| Ohio | 9,000 | 9,000 |
| Oklahoma | 24,000 | 18,700 |
| Oregon | 43,800 | 42,100 |
| Pennsylvania | 10,000 | 10,000 |
| Rhode Island** | 24,600 | 24,000 |
| South Carolina | 14,000 | 14,000 |
| South Dakota | 15,000 | 15,000 |
| Tennessee | 7,000 | 7,000 |
| Texas | 9,000 | 9,000 |
| Utah | 38,900 | 36,600 |
| Vermont | 14,100 | 16,100 |
| Virginia | 8,000 | 8,000 |
| Washington | 56,500 | 52,700 |
| West Virginia | 12,000 | 12,000 |
| Wisconsin | 14,000 | 14,000 |
| Wyoming | 27,300 | 26,400 |
**Nebraska: New for 2020 $24,000 for employers assigned to rate category 20.
Founded in 1981, Payroll Tax People LLC (a division of PPI Business Services) is the payroll tax outsourcing solution of choice for corporations, payroll service bureaus, banks, CPAs, and other financial institutions and professionals.
