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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
Additional Surcharges/Fees
that May Apply
$8,000 2.70% 0.65%-6.8%** Employment Security Assessment rate is 0.06%. Shared Costs Assessment included in tax rate.

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ALASKA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$36,900 3.20% - 3.75% 1.54%-5.4% N/A

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ARIZONA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$7,000 2.00% 0.02%-6.67% Job Training rate is 0.10%

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ARKANSAS

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$12,000 4.0%*** 1.2%-11.1%*** Fund Stabilization Tax, Extended Benefits Tax, & Advance Interest Tax are included in the tax rate

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CALIFORNIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$7,000 0.1% 1.5%-6.2% Employment Training Tax 0.1%

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COLORADO

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$11,300 1.70% 0.66% - 8.9% Bond Principal Rate (New for 2013) is 19.39% of the Employers Base Rate

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CONNECTICUT

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$15,000 4.50% 1.9%-6.8%*** Fund Solvency Tax Rate is included in tax rate (new employers are not subject to this surcharge)

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DELAWARE

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$10,500 2.8% New Employer, 5.4% Construction 0.3%-8.2% Fund Solvency Adjustment included in tax rate

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DISTRICT OF COLUMBIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$9,000 2.70% 1.6%-7.0% 0.20%

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FLORIDA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$8,000 2.70% 1.02%-5.4% N/A

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GEORGIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$9,500 2.62% 0.04%-8.10% Administrative Assessment = 0.08%

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HAWAII

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$39,600 4.60% 1.8%-6.4% Employment and Training Fund Assessment is 0.01% on taxable wages for 2013.

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IDAHO

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$34,800 2.752%*** 0.786%-6.80%*** Workforce Development Fund included in tax rate

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ILLINOIS

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$12,900 4.15% New Employer***, 5.95% New Construction Employer*** 0.00%-8.95%*** Fund Building Tax included in Tax Rate

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INDIANA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$9,500 2.50% 0.5%-9.4% UI Trust Fund Solvency surcharge 8% of premium Penalty Rate 2.62% - 6.18%

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IOWA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$26,000 1.1% New Employer, 8.5% Construction 0.0%-8.5% N/A

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KANSAS

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$8,000 4.0% New Employer, 6.0% Construction 0.11%-9.4% Negative Balance Ers .02% -2.0%

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KENTUCKY

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$9,300 2.7% New Employer, 10.0% Construction 1.0%-10.0% N/A

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LOUISIANA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$7,700 1.3-3.25% 0.10%-6.2% N/A

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MAINE

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$12,000 3.12% 0.89%-8.21% Competitive Skills Scholarship Fund 0.06%

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MARYLAND

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$8,500 2.6% New Employer, 10.5% Out-of-State Construction 1.0%-10.5% N/A

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MASSACHUSETTS

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$14,000 2.83% New Employer, 9.37% Construction 1.26%-12.27% Workforce Training Contribution rate is 0.06%

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MICHIGAN

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$9,500 2.7% New Employer, 8.8% New Construction 0.06%-10.3% Obligation Assessment rate is 1.06%

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MINNESOTA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$29,000 3.00% New Employer, 9.4% Construction 0.5%-9.4% Additional Assessment Fee is 14% of the tax due; Workforce Enhancement Fee is 0.1%

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MISSISSIPPI

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$14,000 1.15%*** 0.95%-5.4% Training Tax Surcharge = 0.22%

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MISSOURI

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$13,000 3.51% New Employer, 5.116% Construction, Mining 3.925% 0%-7.8% N/A

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MONTANA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$27,900 1.60%-3.90%* 0.62%-6.12% Administrative Fund Tax 0.08% - 0.18%

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NEBRASKA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$9,000 1.68% New Employer, 5.40% Construction 0%-5.40% State Unemployment Insurance Tax (SUIT) = 3.00%

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NEVADA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$26,900 2.95% 0.25%-5.4% Career Enhancement Program .05%

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NEW HAMPSHIRE

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$14,000 2.50% 0%-9.5% The Administration Contribution Surcharge rate of 0.1% or 0.2% for subject employers is not included in the rate. The Emergency Power surcharge of 0.5% is included in the rate.

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NEW JERSEY

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$30,900 3.2825% 1.0825%-6.8825% Workforce Development Fund is 0.1175%

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NEW MEXICO

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$22,900 2.00% 0.1%-5.4% N/A

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NEW YORK

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$8,500 4.10% 1.5%-9.9% Subsidiary Tax included in tax rate. Re-Employment Service Fund rate is 0.075%

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NORTH CAROLINA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$20,900 1.20% 0%-6.84% The State Reserve Fund Tax is approx. 20% of the employer's SUI rate

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NORTH DAKOTA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$31,800 1.25%-6.18% New Employer, 9.78% Construction** 0.17%-9.78% N/A

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OHIO

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$9,000 2.7% New Employer, 7.7% Construction 0.3%-10.5% N/A

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OKLAHOMA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$20,100 2.00% 0.3%-9.2% N/A

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OREGON

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$34,100 3.30% 2.2%-5.4% Special Payroll Tax Offset included in tax rate

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PENNSYLVANIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$8,500 3.6785% New Employer, 10.1947% Construction 2.8010% - 15.0977%*** Employer Surcharge Adjustment = 5.1% / Employer Additional Tax = 0.65% / Interest Factor Surcharge = 1.10%

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PUERTO RICO

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$7,000 3.30% 2.4%-5.4% The Special Tax rate is up to 1.0%

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RHODE ISLAND

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$20,200 except those in highest tax group whose wage base will be $21,700. 2.83% 1.69%-9.79% Job Development Fund 0.51%

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SOUTH CAROLINA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$12,000 1.84% 0.0%-7.35% Contingency Assessment Surcharge rate is 0.06%; Interest Surcharge is an assigned rate that can range from 0.095%-to-0.505%

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SOUTH DAKOTA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$13,000 1.0% - 1.2% New Employer, 3.0% - 6.0% Construction 0%-9.5% Investment Fee 0.0%-0.53%

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TENNESSEE

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$9,000 2.7% – 9.1%* 1.0%-10.6% Temporary Fee included in tax rate

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TEXAS

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$9,000 2.7%*** 0.54%-7.35%*** Employment and Training Investment Assessment, Unemployment Obligation Assessment and Replenishment Tax included in tax rate

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UTAH

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$30,300 1.7% – 7.4%*** 0.4%-7.5% *** Social Tax included in tax rate

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VERMONT

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$16,000 1.0% – 6.4%* 1.3%-8.4% Healthcare expense $119.12 per FTE.

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VIRGINIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$8,000 3.08% In-State New Employer, 6.78% Out-of-State Contractor 0.68%-6.78%*** Funds Building Charge .2% Pool Cost Charge .038%

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WASHINGTON

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$39,800 Rate is 90% of average industry rate 0.17%-5.84%*** Social Cost Factor included in tax rate Employment Administration Fund .02%-.03%

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WEST VIRGINIA

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$12,000 2.7% In-State New Employer, 8.5% Out-of-State Construction 1.5%-8.5% Surtax .01%

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WISCONSIN

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$14,000 3.6% – 4.1% New Employer, 6.60% Construction 0.27%-9.80%*, range of rates can vary by small/large firms N/A

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WYOMING

Taxable Wage Base New Employer Rate SUI Tax Rate
Min/Max
Additional Surcharges/Fees
that May Apply
$23,800 2.5% - 4.95%**** 0.63%-10.0%*** Ineffective Adjustment Factor, Employment Support Fund & Fund Balance Adjustment Factor are included in the tax rate

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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 July 12, 2013