SUTA Wage Bases

Everything you ever wanted to know about SUTA wage bases but were afraid to ask.

What Is SUTA?

State unemployment tax assessment (SUTA) is based on a percentage of the taxable wages an employer pays. The Federal Unemployment Tax Act (FUTA) requires that each state’s taxable wage base must at least equal the FUTA wage base of $7,000 per employee, although most states’ wage bases exceed the required amount.

Some states apply various formulas to determine the taxable wage base, others use a percentage of the state’s average annual wage, and many simply follow the FUTA wage base.

Following are the SUTA Wage Bases for years 2015-2018.

2017 State Wage Bases

  • Alabama: $8,000
  • Alaska: $39,800
  • Arizona: $7,000
  • Arkansas: $12,000
  • California: $7,000
  • Colorado: $12,500
  • Connecticut: $15,000
  • Delaware: $18,500
  • District of Columbia: $9,000
  • Florida: $7,000
  • Georgia: $9,500
  • Hawaii: $44,000
  • Idaho: $37,800
  • Illinois: $12,960
  • Indiana: $9,500
  • Iowa: $29,300
  • Kansas: $14,000
  • Kentucky: $10,200
  • Louisiana: $7,700
  • Maine: $12,000
  • Maryland: $8,500
  • Massachusetts: $15,000
  • Michigan: $9,500*
  • Minnesota: $32,000
  • Mississippi: $14,000
  • Missouri: $13,000
  • Montana: $31,400
  • Nebraska: $9,000
  • Nevada: $29,500
  • New Hampshire: $14,000**
  • New Jersey: $33,500
  • New Mexico: $24,300
  • New York: $10,900
  • North Carolina: $23,100
  • North Dakota: $35,100
  • Ohio: $9,000
  • Oklahoma: $17,700
  • Oregon: $38,400
  • Pennsylvania: $9,750
  • Puerto Rico: $7,000
  • Rhode Island: $22,400***
  • South Carolina: $14,000
  • South Dakota: $15,000
  • Tennessee: $8,000
  • Texas: $9,000
  • Utah: $33,100
  • Vermont: $17,300
  • Virgin Islands: $23,500
  • Virginia: $8,000
  • Washington: $45,000
  • West Virginia: $12,000
  • Wisconsin: $14,000
  • Wyoming: $25,400
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2016 State Wage Bases

  • Alabama: $8,000
  • Alaska: $39,700
  • Arizona: $7,000
  • Arkansas: $12,000
  • California: $7,000
  • Colorado: $12,200
  • Connecticut: $15,000
  • Delaware: $18,500
  • District of Columbia: $9,000
  • Florida: $7,000
  • Georgia: $9,500
  • Hawaii: $42,200
  • Idaho: $37,200
  • Illinois: $12,960
  • Indiana: $9,500
  • Iowa: $28,300
  • Kansas: $14,000
  • Kentucky: $10,200
  • Louisiana: $7,700
  • Maine: $12,000
  • Maryland: $8,500
  • Massachusetts: $15,000
  • Michigan: $9,500**
  • Minnesota: $31,000
  • Mississippi: $14,000
  • Missouri: $13,000
  • Montana: $30,500
  • Nebraska: $9,000
  • Nevada: $28,200
  • New Hampshire: $14,000
  • New Jersey: $32,600
  • New Mexico: $24,100
  • New York: $10,700
  • North Carolina: $22,300
  • North Dakota: $37,200
  • Ohio: $9,000
  • Oklahoma: $17,500
  • Oregon: $39,600
  • Pennsylvania: $9,500
  • Puerto Rico: $7,000
  • Rhode Island: $22,000***
  • South Carolina: $14,000
  • South Dakota: $15,000
  • Tennessee: $8,000
  • Texas: $9,000
  • Utah: $32,200
  • Vermont: $16,800
  • Virgin Islands: $23,000
  • Virginia: $8,000
  • Washington: $44,000
  • West Virginia: $12,000
  • Wisconsin: $14,000
  • Wyoming: $25,500
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2015 State Wage Bases

  • Alabama: $8,000
  • Alaska: $38,700
  • Arizona: $7,000
  • Arkansas: $12,000
  • California: $7,000
  • Colorado: $11,800
  • Connecticut: $15,000
  • Delaware: $18,500
  • District of Columbia: $9,000
  • Florida: $7,000
  • Georgia: $9,500
  • Hawaii: $40,900
  • Idaho: $36,000
  • Illinois: $12,960
  • Indiana: $9,500
  • Iowa: $27,300
  • Kansas: $12,000
  • Kentucky: $9,900
  • Louisiana: $7,700
  • Maine: $12,000
  • Maryland: $8,500
  • Massachusetts: $15,000
  • Michigan: $9,500
  • Minnesota: $30,000
  • Mississippi: $14,000
  • Missouri: $13,000
  • Montana: $29,500
  • Nebraska: $9,000
  • Nevada: $27,800
  • New Hampshire: $14,000
  • New Jersey: $32,000
  • New Mexico: $23,400
  • New York: $10,500
  • North Carolina: $21,700
  • North Dakota: $35,600
  • Ohio: $9,000
  • Oklahoma: $17,000
  • Oregon: $35,700
  • Pennsylvania: $9,000
  • Puerto Rico: $7,000
  • Rhode Island: **$21,200
  • South Carolina: $14,000
  • South Dakota: $15,000
  • Tennessee: $9,000
  • Texas: $9,000
  • Utah: $31,300
  • Vermont: $16,400
  • Virgin Islands: $22,900
  • Virginia: $8,000
  • Washington: $42,100
  • West Virginia: $12,000
  • Wisconsin: $14,000
  • Wyoming: $24,700
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*Michigan – Effective third quarter 2015, the taxable wage base decreases to $9,000 for contributing employers that are not delinquent on UI payments. The reduction will continue for calendar year 2017.

**New Hampshire – Effective fourth quarter 2016, the taxable wage base remains unchanged at $14,000. New Hampshire is the only state that has the potential to adjust its unemployment tax rates quarterly.

***Rhode Island – The taxable wage base for employers in the highest UI tax rate group is $23,900.

How This Affects You

Each state requires employers to submit quarterly contribution and wage reports containing some or all of the following information:

  • Total wages paid
  • Taxable wages paid
  • Nontaxable wages paid
  • Number of employees each month
  • Gross wages for each employee
  • Taxable/nontaxable wages breakdown for each employee
  • Number of weeks worked by each employee

How APS Can Help

APS’s payroll tax compliance experts handle all of paperwork and filings for SUTA, keeping you in compliance:

  • Preparation of your quarterly SUTA tax forms and filings
  • System update of the SUTA wage base for your company once you provide your new wage base information
  • Accurate calculations for SUTA payments
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