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