State Unemployment, Disability Insurance Taxable Wage Bases: Employment Law Manual, Quick Reference Charts Updated

Authors: Rena Pirsos and Tracy Morley, XpertHR Legal Editors

In addition to paying federal unemployment insurance (FUTA) taxes, employers also contribute to state unemployment insurance (SUI) funds, based on the wages they pay to their employees, up to each state's taxable wage base. In some states the taxable wage base is set by law and in others it is adjusted annually for inflation, before the beginning of each new year.

Five states also have temporary disability insurance (TDI) systems with employer and/or employee contributions tied to a taxable wage base. In some of these states, the TDI wage base is the same as the SUI wage base. In the other states, the wage bases are different and/or are based on a weekly, rather than an annual, amount of wages. The state TDI wage bases are determined before the start of each new year.

To enable employers to update their payroll systems with the correct wage bases for 2015, each of the Unemployment Insurance Tax (FUTA/SUI): State Requirements sections of the Employment Law Manual have been updated. The State Unemployment and Disability Insurance Taxable Wage Bases - 2015 chart and Temporary Disability Insurance Requirements by State chart have also been fully updated.