States Announce 2015 Unemployment Insurance Taxable Wage Bases
Author: Rena Pirsos, XpertHR Legal Editor
To help employers prepare their payroll operations for 2015, the following chart provides each state's 2015 and 2014 state unemployment insurance taxable wage bases. States that have not yet determined their 2015 rate are designated with "TBD" - To Be Determined. Wage bases that have changed for 2015 are highlighted in bold. XpertHR will report on the undetermined amounts as they become available.
Most employers pay state unemployment insurance contributions, based on the wages they pay to their employees, up to a state taxable wage base. These contributions fund unemployment benefits for employees who lose their jobs through no fault of their own. Some states set their taxable wage base in law, while other states inflation-adjust it every year.
Employers are also liable for federal unemployment taxes, based on the wages they pay to their employees, up to a taxable wage base of $7,000. Wages paid to employees that exceed the federal taxable wage base are not subject to federal unemployment taxes. The $7,000 wage base is set by law and can only increase or decrease if Congress passes legislation changing it. Federal unemployment taxes support functions of the federal Department of Labor's Employment and Training Administration, as well as certain administrative functions of state unemployment agencies.
State |
2015 Unemployment Insurance Taxable Wage Base |
2014 Unemployment Insurance Taxable Wage Base |
Federal |
$7,000 |
$7,000 |
Alabama |
$8,000 |
$8,000 |
Alaska |
TBD |
$37,400 |
Arizona |
$7,000 |
$7,000 |
Arkansas |
$12,000 |
$12,000 |
California |
$7,000 |
$7,000 |
Colorado |
$11,800 |
$11,700 |
Connecticut |
$15,000 |
$15,000 |
Delaware |
$18,500 |
$18,500 |
District of Columbia |
$9,000 |
$9,000 |
Florida |
TBD |
$8,000 |
Georgia |
$9,500 |
$9,500 |
Hawaii |
TBD |
$40,400 |
Idaho |
TBD |
$35,200 |
Illinois |
TBD |
$12,960 |
Indiana |
$9,500 |
$9,500 |
Iowa |
$27,300 |
$26,800 |
Kansas |
$12,000 |
$8,000 |
Kentucky |
$9,900 |
$9,600 |
Louisiana |
TBD |
$7,700 |
Maine |
$12,000 |
$12,000 |
Maryland |
$8,500 |
$8,500 |
Massachusetts |
$15,000 |
$14,000 |
Michigan |
$9,500 |
$9,500 |
Minnesota |
$30,000 |
$29,000 |
Mississippi |
$14,000 |
$14,000 |
Missouri |
$13,000 |
$13,000 |
Montana |
$29,500 |
$29,000 |
Nebraska |
$9,000 |
$9,000 |
Nevada |
$27,800 |
$27,400 |
New Hampshire |
$14,000 |
$14,000 |
New Jersey |
$32,000 |
$31,500 |
New Mexico |
TBD |
$23,400 |
New York |
$10,500 |
$10,300 |
North Carolina |
TBD |
$21,400 |
North Dakota |
TBD |
$33,600 |
Ohio |
$9,000 |
$9,000 |
Oklahoma |
$17,000 |
$18,700 |
Oregon |
$35,700 |
$35,000 |
Pennsylvania |
$9,000 |
$8,750 |
Rhode Island |
TBD |
$20,600 1st Tier; $22,100 2nd Tier |
South Carolina |
$14,000 |
$12,000 |
South Dakota |
$15,000 |
$14,000 |
Tennessee |
$9,000 |
$9,000 |
Texas |
$9,000 |
$9,000 |
Utah |
TBD |
$30,800 |
Vermont |
$16,400 |
$16,000 |
Virginia |
$8,000 |
$8,000 |
Washington |
$42,100 |
$41,300 |
West Virginia |
$12,000 |
$12,000 |
Wisconsin |
$14,000 |
$14,000 |
Wyoming |
TBD |
$24,500 |