Payroll · state unemployment tax · 2026
State unemployment wage base by state.
See how much of each employee's pay is taxed for state unemployment in 2026, ranked from Washington down to the states that stay at $7,000.
A reference table, not a tax notice
This page reproduces the U.S. Department of Labor's January 2026 summary of state unemployment insurance laws and cross-checks Washington against the state's own release. DOL says its summary is not an official interpretation of state law. Your state agency's notice controls.
At a glance
State unemployment wage base by state, 2026
The taxable wage base is the ceiling on how much of each employee's pay is subject to state unemployment tax in a calendar year. After an employee's wages reach the base, the employer stops paying SUTA on that employee until the next year. The federal ceiling for FUTA is $7,000. This page ranks all 53 jurisdictions in the Department of Labor's January 2026 table, from Washington at $78,200 down to the 6 jurisdictions that sit at the federal $7,000: Arkansas, California, Florida, Louisiana, Puerto Rico, Tennessee.
The Washington conflict, and which number wins
Washington is a state where different figures circulate, because its base follows the state's average annual wage and moves every January. The Washington Employment Security Department's own release lists the base as the first $72,800 of each employee's wages for January through December 2025 and the first $78,200 for January through December 2026, and says employers will pay on the first $82,000 in 2027. The Department of Labor's January 2026 table prints the same $78,200. A page quoting $72,800 is quoting last year's number, and one quoting an older figure is older still. When two sources differ for a state, check the year each is describing before treating it as a conflict, then use the state agency's own release.
Washington's base is also the highest of any jurisdiction, $13,700 above second-place Hawaii at $64,500. The next three are Idaho at $58,300, Oregon at $56,700, Alaska at $54,200.
How to use the table
- 2026 taxable wage base. The wage ceiling printed in the Department of Labor's "wages subject to tax" column. Michigan prints two figures: $9,000 as the standard base and $9,500 for delinquent employers.
- Compared with FUTA. The base divided by $7,000. A state at 6.4x taxes 6.4 times as much of each salary as the federal tax does.
- Rank. Where the state falls among the 53 entries. Ties share a rank and are marked.
Worked example: one $85,000 salary in five states (hypothetical)
For an employee paid $85,000 in a calendar year, the wages subject to state unemployment tax are the lesser of the pay and the base:
- Washington: taxable wages $78,200 (the base is lower than $85,000, so $6,800 is not taxed).
- Hawaii: taxable wages $64,500 (the base is lower than $85,000, so $20,500 is not taxed).
- New Jersey: taxable wages $44,800 (the base is lower than $85,000, so $40,200 is not taxed).
- Georgia: taxable wages $9,500 (the base is lower than $85,000, so $75,500 is not taxed).
- Florida: taxable wages $7,000 (the base is lower than $85,000, so $78,000 is not taxed).
Same salary, very different tax base: Washington taxes $78,200 of it, while Florida taxes $7,000. Multiply each by the state's rate (see the SUTA rate table) to get dollars.
Edge cases and common mistakes
- Mid-year hires. The base is an annual ceiling on each employee's wages for the calendar year, so a worker who joins in October is still taxed from the first dollar of pay up to the base.
- Remote employees. Which state's base applies depends on that state's rules for where the work is localized, which this table does not decide.
- Mixing up years. Bases that are indexed, like Washington's, change every January. Check the year in the heading of any table you copy from, including this one.
- Confusing the base with the rate. A high base is not a high tax by itself. Look at both on the SUTA rate page.
Who this is for, and what it does not cover
This page is for payroll teams budgeting a hire, founders choosing where to put a first remote employee, and anyone reconciling a vendor's wage base against a government source. It does not cover the rate, surtaxes, employer-paid paid-leave premiums with their own wage ceilings, or federal FICA wage caps. Those are separate figures.
The full ranking
| State or territory | 2026 taxable wage base | Compared with the $7,000 FUTA base | Rank (1 = highest) |
|---|---|---|---|
| Alabama | $8,000 | 1.1x FUTA | 45 (tied) |
| Alaska | $54,200 | 7.7x FUTA | 5 |
| Arizona | $8,000 | 1.1x FUTA | 46 (tied) |
| Arkansas | $7,000 | Same as FUTA | 48 (tied) |
| California | $7,000 | Same as FUTA | 49 (tied) |
| Colorado | $30,600 | 4.4x FUTA | 17 |
| Connecticut | $27,000 | 3.9x FUTA | 18 |
| Delaware | $14,500 | 2.1x FUTA | 27 |
| District of Columbia | $9,000 | 1.3x FUTA | 39 (tied) |
| Florida | $7,000 | Same as FUTA | 50 (tied) |
| Georgia | $9,500 | 1.4x FUTA | 36 (tied) |
| Hawaii | $64,500 | 9.2x FUTA | 2 |
| Idaho | $58,300 | 8.3x FUTA | 3 |
| Illinois | $14,250 | 2x FUTA | 28 |
| Indiana | $9,500 | 1.4x FUTA | 37 (tied) |
| Iowa | $20,400 | 2.9x FUTA | 21 |
| Kansas | $15,100 | 2.2x FUTA | 24 |
| Kentucky | $12,000 | 1.7x FUTA | 33 (tied) |
| Louisiana | $7,000 | Same as FUTA | 51 (tied) |
| Maine | $12,000 | 1.7x FUTA | 34 (tied) |
| Maryland | $8,500 | 1.2x FUTA | 44 |
| Massachusetts | $15,000 | 2.1x FUTA | 25 (tied) |
| Michigan | $9,000 ($9,500 for delinquent employers) | 1.3x FUTA | 40 (tied) |
| Minnesota | $44,000 | 6.3x FUTA | 10 |
| Mississippi | $14,000 | 2x FUTA | 29 (tied) |
| Missouri | $9,000 | 1.3x FUTA | 41 (tied) |
| Montana | $47,300 | 6.8x FUTA | 7 |
| Nebraska | $24,000 | 3.4x FUTA | 20 |
| Nevada | $43,700 | 6.2x FUTA | 11 |
| New Hampshire | $14,000 | 2x FUTA | 30 (tied) |
| New Jersey | $44,800 | 6.4x FUTA | 9 |
| New Mexico | $34,800 | 5x FUTA | 12 |
| New York | $17,600 | 2.5x FUTA | 22 |
| North Carolina | $34,200 | 4.9x FUTA | 13 |
| North Dakota | $46,600 | 6.7x FUTA | 8 |
| Ohio | $9,000 | 1.3x FUTA | 42 (tied) |
| Oklahoma | $25,000 | 3.6x FUTA | 19 |
| Oregon | $56,700 | 8.1x FUTA | 4 |
| Pennsylvania | $10,000 | 1.4x FUTA | 35 |
| Puerto Rico | $7,000 | Same as FUTA | 52 (tied) |
| Rhode Island | $32,300 | 4.6x FUTA | 15 |
| South Carolina | $14,000 | 2x FUTA | 31 (tied) |
| South Dakota | $15,000 | 2.1x FUTA | 26 (tied) |
| Tennessee | $7,000 | Same as FUTA | 53 (tied) |
| Texas | $9,000 | 1.3x FUTA | 43 (tied) |
| Utah | $50,700 | 7.2x FUTA | 6 |
| Vermont | $15,400 | 2.2x FUTA | 23 |
| Virginia | $8,000 | 1.1x FUTA | 47 (tied) |
| Virgin Islands | $32,100 | 4.6x FUTA | 16 |
| Washington | $78,200 | 11.2x FUTA | 1 |
| West Virginia | $9,500 | 1.4x FUTA | 38 (tied) |
| Wisconsin | $14,000 | 2x FUTA | 32 (tied) |
| Wyoming | $33,800 | 4.8x FUTA | 14 |
Frequently asked questions
What is the state unemployment wage base for 2026?
It depends on the state. In the Department of Labor's January 2026 table it ranges from $7,000 (Arkansas, California, Florida, Louisiana, Puerto Rico, Tennessee) up to $78,200 in Washington. The median across 53 entries is $14,500.
What is Washington's unemployment wage base in 2026?
The Washington Employment Security Department lists $78,200 for January through December 2026, up from $72,800 in 2025, and says the base becomes $82,000 in 2027. The Department of Labor's January 2026 table also prints $78,200. Pages that show $72,800 are showing the 2025 figure.
Why do websites list different wage bases for the same state?
Most often they are showing different years. Washington's base, for example, changes each January because it follows the state average annual wage. Check the year on any table before comparing, and prefer the state agency's release when two numbers differ for the same year.
Which state has the highest unemployment wage base?
Washington at $78,200, then Hawaii ($64,500), Idaho ($58,300), Oregon ($56,700), Alaska ($54,200).
Is the wage base the same as the FUTA wage base?
No. FUTA, the federal tax, applies to the first $7,000 of each employee's wages. State bases are separate and most are higher. In this table the states at exactly $7,000 are Arkansas, California, Florida, Louisiana, Puerto Rico, Tennessee.
Does the wage base apply per employee or per business?
Per employee. The Washington Employment Security Department words it as the first amount paid to each employee. Once one employee's wages reach the base, SUTA stops for that employee but continues for others who have not reached it.
Why does Michigan show two wage bases?
The Department of Labor prints $9,000 and $9,500 for Michigan, with the higher figure labelled for delinquent employers. Use $9,000 unless the state has told you that you are delinquent.
Where can I confirm the base for my state?
Your state unemployment insurance agency publishes it, usually with the annual rate notice. The Department of Labor's State UI laws page and the table linked in the sources are the federal starting points.
Sources
Retrieved October 20, 2026. Each link was fetched on that date. Figures on this page come from these pages and no others.
- U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws, effective January 2026 — every rate and wage base in the table
- U.S. Department of Labor, State UI laws and the Comparison of State Unemployment Insurance Laws — where DOL says to find the full state-by-state comparison
- Washington Employment Security Department, average annual wage release — Washington wage base for 2025, 2026 and 2027
- IRS, FUTA credit reduction — federal rate of 6.0% on the first $7,000 and the 5.4% credit