State Unemployment Wage Base Changes
Employers Subject to Higher SUTA Wage Bases in 2012
Across the U.S. a large number of states are dealing with solvency issues in their unemployment insurance trust fund.
At least 20 state jurisdictions have increased taxable wage base limits in 2012. Nevada is the only state that lowered the taxable limit and Rhode Island has a two-tiered wage base for 2012. States are able to set limits on the wage base that are taxable for unemployment insurance purposes as long as the limit is not less than the federal standard of $7,000.