For unemployment purposes, a taxable wage base is a state defined amount of an employee's wages that their employer must pay unemployment taxes on each year. While every state is mandated to minimally adhere to the federal taxable wage base of $7,000, they have the flexibility to independently establish and modify their own taxable wage base, which may change from year to year.
Increases in the taxable wage base have a direct impact on employers, as they are required to pay unemployment taxes on a higher portion of their employees' wages. This can result in increased financial obligations for businesses operating in states with an elevated taxable wage base.
| Taxable Wage Base | ||
| State | 2024 | 2025 |
| AK | $49,700 | $51,700 |
| AL | $8,000 | $8,000 |
| AR | $7,000 | $7,000 |
| AZ | $8,000 | $8,000 |
| CA | $7,000 | $7,000 |
| CO | $23,800 | $27,200 |
| CT | $25,000 | $26,100 |
| DC | $9,000 | $9,000 |
| DE | $10,500 | $12,500 |
| FL | $7,000 | $7,000 |
| GA | $9,500 | $9,500 |
| HI | $59,100 | $62,000 |
| IA | $38,200 | $39,500 |
| ID | $53,500 | $55,300 |
| IL | $13,590 | $13,916 |
| IN | $9,500 | $9,500 |
| KS | $14,000 | $14,000 |
| KY | $11,400 | $11,700 |
| LA | $7,700 | $7,700 |
| MA | $15,000 | $15,000 |
| MD | $8,500 | $8,500 |
| ME | $12,000 | $12,000 |
| MI | $9,500 | $9,000 |
| MN | $42,000 | $43,000 |
| MO | $10,000 | $9,500 |
| MS | $14,000 | $14,000 |
| MT | $43,000 | $45,100 |
| NC | $31,400 | $32,600 |
| ND | $43,800 | $45,100 |
| NE | $9,000/$24,000* | $9,000/$24,000* |
| NH | $14,000 | $14,000 |
| NJ | $42,300 | $43,300 |
| NM | $31,700 | $33,200 |
| NV | $40,600 | $41,800 |
| NY | $12,500 | $12,800 |
| OH | $9,000 | $9,000 |
| OK | $27,000 | $28,200 |
| OR | $52,800 | $54,300 |
| PA | $10,000 | $10,000 |
| PR | $7,000 | Not Yet Reported |
| RI | $29,200/$30,700* | $29,800/$31,300* |
| SC | $14,000 | $14,000 |
| SD | $15,000 | $15,000 |
| TN | $7,000 | Not Yet Reported |
| TX | $9,000 | $9,000 |
| UT | $47,000 | $48,900 |
| VA | $8,000 | $8,000 |
| VI | $31,000 | $31,100 |
| VT | $14,300 | $14,800 |
| WA | $68,500 | $72,800 |
| WI | $14,000 | $14,000 |
| WV | $9,521 | $9,500 |
| WY | $30,900 | $32,400 |
*Both Nebraska and Rhode Island have separate taxable wage bases for employers with the highest tax rate. The lower number will apply for most employers.