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State Unemployment Insurance Rates

To view specific details regarding state unemployment insurance rates, select a state from the list below.

ALABAMA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$8,000 2.70% 2.15%-8.30%***

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ALASKA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$35,800 2.74% - 3.45% 1.3%-5.4%

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ARIZONA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$7,000 2.00% 0.02%-6.38%

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ARKANSAS

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$12,000 4.0%*** 1.2%-11.1%***

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CALIFORNIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$7,000 3.40% 1.5%-6.2%

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COLORADO

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$11,000 1.70% 1.0%-5.4%

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CONNECTICUT

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$15,000 4.20% 1.9%-6.8%***

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DELAWARE

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$10,500 3.1% New Employer, 6.0% Construction 0.3%-8.2%

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DISTRICT OF COLUMBIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$9,000 2.70% 1.6%-7.0%

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FLORIDA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$8,000 2.70% 2.02%-5.4%

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GEORGIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$8,500 2.62% 0.04%-8.10%

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HAWAII

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$38,800 4.00% 1.2%-4.0%

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IDAHO

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$34,100 3.36%*** 0.96%-6.80%***

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ILLINOIS

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$13,560 4.35% New Employer***, 5.25% Construction*** 0.00%-9.45***%

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INDIANA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$9,500 2.50% 0.5%-9.4%

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IOWA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$25,300 1.5% New Employer, 9.0% Construction 0.0%-9.0%

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KANSAS

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$8,000 4.0% New Employer, 6.0% Construction 0.11%-9.4%

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KENTUCKY

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$9,000 2.7% New Employer, 10.0% Construction 1.0%-10.0%

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LOUISIANA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$7,700 1.24-3.1% 0.10%-6.2%

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MAINE

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$12,000 3.08% 0.88%-8.10%

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MARYLAND

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$8,500 2.6%-13.3%* 2.2%-13.5%

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MASSACHUSETTS

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$14,000 2.83% New Employer, 9.49% Construction 1.26%-12.27%

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MICHIGAN

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$9,500 2.7% New Employer, 8.9% Construction, Mining 4.005% 0.06%-10.3%

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MINNESOTA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$28,000 3.03% New Employer, 9.4% Construction 0.5%-9.4%

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MISSISSIPPI

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$14,000 1.15%*** 0.95%-5.4%

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MISSOURI

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$13,000 3.51% New Employer, 5.043% Construction 0%-7.8%

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MONTANA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$27,000 1.70%-4.10%* 0.82%-6.12%

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NEBRASKA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$9,000 2.49% New Employer, 6.49% Construction 0%-6.49%

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NEVADA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$26,400 2.95% 0.25%-5.4%

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NEW HAMPSHIRE

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$14,000 3.50% 0%-9.5%

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NEW JERSEY

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$30,300 2.9825% 0.4825%-6.2825%

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NEW MEXICO

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$22,400 2.00% 0.05%-5.4%

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NEW YORK

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$8,500 4.10% 1.5%-9.9%

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NORTH CAROLINA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$20,400 1.20% 0%-6.84%

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NORTH DAKOTA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$27,900 1.36%-6.27% New Employer, 9.91% Construction** 0.2%-9.91%

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OHIO

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$9,000 2.7% New Employer, 7.0% Construction 0.7%-11.4%

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OKLAHOMA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$19,100 1.0% 0.3%-9.2%

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OREGON

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$33,000 3.30% 2.2%-5.4%

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PENNSYLVANIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$8,000 3.7030% New Employer, 10.2626% Construction 2.677% - 13.9976%***

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PUERTO RICO

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$7,000 3.30% 2.4%-5.4%

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RHODE ISLAND

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$19,600 except those in highest tax group whose wage base will be $21,100. 2.64% 1.69%-9.79%

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SOUTH CAROLINA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$12,000 2.03% 0.0%-8.14%

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SOUTH DAKOTA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$12,000 1.0% - 1.2% New Employer, 3.0% - 6.0% Construction 0%-9.5%

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TENNESSEE

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$9,000 2.7% – 9.1%* 1.1%-10.6%

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TEXAS

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$9,000 2.7%*** 0.61%-7.58%***

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UTAH

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$29,500 1.1% – 7.4% *** 0.4% - 7.4% ***

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VERMONT

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$16,000 1.0% – 6.4%* 1.3%-8.4%

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VIRGINIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$8,000 3.23% In State New Employer, 6.93% Out of State Contractor 0.83%-6.93%***

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WASHINGTON

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$38,200 Rate is 100% of average industry rate 0.17%-5.84%***

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WEST VIRGINIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$12,000 2.7% In State New Employer, 8.5% Out of State Construction 1.5%-8.5%

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WISCONSIN

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$13,000 3.6% – 4.1% New Employer, 7.1% Construction 0.27%-9.80%*, range of rates can vary by small/large firms

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WYOMING

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
$23,000 2.5% - 4.37%* *** 0.65%-10.0%***

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*Rates vary by industry. **Rate range includes Negative and Positive Fund Employers. ***Rates include surcharges. ****Special rules apply to minimum wage standards for this state. Please refer to state laws.

This information is furnished with the understanding that the publisher is not engaged in rendering legal or accounting advice. If legal or expert services are required, contact your attorney or accounting professional.

Last Updated on March 30, 2012