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SUTA Wage Bases

Learn more about unemployment wage bases for your state.

What is SUTA?

State unemployment tax assessment (SUTA) is based on a percentage of the taxable wages an employer pays. 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.

How FUTA Affects SUTA

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.

Requirements for Employers

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

SUTA Wage Bases 2021-2024

We’ve compiled a list of states’ wage bases since 2021 in the table below. Be sure to bookmark this page to make year-end processing that much easier.

States that have increased their wage base for 2024 are listed in bold and states with wage base decreases are in bold italic.

2024 State Wage Bases
Updated 11/15/23
2023 State Wage Bases
2022 State Wage Bases
2021 State Wage Bases
Alabama: $8,000
Alabama: $8,000
Alabama: $8,000
Alabama: $8,000
Alaska: $48,600
Alaska: $47,100
Alaska: $45,200
Alaska: $43,600
Arizona: $8,000
Arizona: $8,000
Arizona: $7,000
Arizona: $7,000
Arkansas: $7,000
Arkansas: $7,000
Arkansas: $7,000
Arkansas: $7,000
California: $7,000
California: $7,000
California: $7,000
California: $7,000
Colorado: $23,800
Colorado: $20,400
Colorado: $17,000
Colorado: $13,600
Connecticut: $25,000
Connecticut: $15,000
Connecticut: $15,000
Connecticut: $15,000
Delaware: $10,500
Delaware: $10,500
Delaware: $14,500
Delaware: $14,500
District of Columbia: $9,000
District of Columbia: $9,000
District of Columbia: $9,000
District of Columbia: $9,000
Florida: $7,000
Florida: $7,000
Florida: $7,000
Florida: $7,000
Georgia: $9,500
Georgia: $9,500
Georgia: $9,500
Georgia: $9,500
Hawaii: $61,800
Hawaii: $56,700
Hawaii: $51,600
Hawaii: $47,400
Idaho: $53,300
Idaho: $49,900
Idaho: $46,500
Idaho: $43,000
Illinois: $13,271
Illinois: $13,271
Illinois: $12,960
Illinois: $12,960
Indiana: $9,500
Indiana: $9,500
Indiana: $9,500
Indiana: $9,500
Iowa: $38,200
Iowa: $36,100
Iowa: $34,800
Iowa: $32,400
Kansas: $14,000
Kansas: $14,000
Kansas: $14,000
Kansas: $14,000
Kentucky: $11,400
Kentucky: $11,100
Kentucky: $10,800
Kentucky: $10,800
Louisiana: $7,700
Louisiana: $7,700
Louisiana: $7,700
Louisiana: $7,700
2024 State Wage Bases
Updated 11/15/23
2023 State Wage Bases
2022 State Wage Bases
2021 State Wage Bases
Maine: $12,000
Maine: $12,000
Maine: $12,000
Maine: $12,000
Maryland: $8,500
Maryland: $8,500
Maryland: $8,500
Maryland: $8,500
Massachusetts: $15,000
Massachusetts: $15,000
Massachusetts: $15,000
Massachusetts: $15,000
Michigan: $9,500
Michigan: $9,500
Michigan: $9,500
Michigan: $9,000
Minnesota: $42,000
Minnesota: $40,000
Minnesota: $38,000
Minnesota: $35,000
Mississippi: $14,000
Mississippi: $14,000
Mississippi: $14,000
Mississippi: $14,000
Missouri: $10,000
Missouri: $10,500
Missouri: $11,000
Missouri: $11,000
Montana: $43,000
Montana: $40,500
Montana: $38,100
Montana: $35,300
Nebraska¹: $9,000
Nebraska: $9,000
Nebraska: $9,000
Nebraska: $9,000
Nevada: $40,600
Nevada: $40,100
Nevada: $36,600
Nevada: $33,400
New Hampshire: $14,000
New Hampshire: $14,000
New Hampshire: $14,000
New Hampshire: $14,000
New Jersey: $42,300
New Jersey: $41,100
New Jersey: $39,800
New Jersey: $36,200
New Mexico: $31,500
New Mexico: $30,100
New Mexico: $28,700
New Mexico: $27,000
New York: $12,500
New York: $12,300
New York: $12,000
New York: $11,800
North Carolina: $31,200
North Carolina: $29,600
North Carolina: $28,000
North Carolina: $26,000
North Dakota: $43,200
North Dakota: $40,800
North Dakota: $38,400
North Dakota: $38,400
2024 State Wage Bases
Updated 11/16/23
2023 State Wage Bases
2022 State Wage Bases
2021 State Wage Bases
Ohio: $9,000
Ohio: $9,000
Ohio: $9,000
Ohio: $9,000
Oklahoma: $27,000
Oklahoma: $25,700
Oklahoma: $24,800
Oklahoma: $24,000
Oregon: $54,100
Oregon: $50,900
Oregon: $47,700
Oregon: $43,800
Pennsylvania: $10,000
Pennsylvania: $10,000
Pennsylvania: $10,000
Pennsylvania: $10,000
Rhode Island²: $31,800
Rhode Island: $28,200
Rhode Island: $24,600
Rhode Island: $24,600
South Carolina: $14,000
South Carolina: $14,000
South Carolina: $14,000
South Carolina: $14,000
South Dakota: $15,000
South Dakota: $15,000
South Dakota: $15,000
South Dakota: $15,000
Tennessee: $7,000
Tennessee: $7,000
Tennessee: $7,000
Tennessee: $7,000
Texas: $9,000
Texas: $9,000
Texas: $9,000
Texas: $9,000
Utah: $48,000
Utah: $44,800
Utah: $41,600
Utah: $38,900
Vermont: $14,300
Vermont: $13,500
Vermont: $15,100
Vermont: $14,100
Virginia: $8,000
Virginia: $8,000
Virginia: $8,000
Virginia: $8,000
Washington: $68,500
Washington: $67,600
Washington: $62,500
Washington: $56,500
West Virginia: $9,000
West Virginia: $9,000
West Virginia: $9,000
West Virginia: $9,000
Wisconsin: $14,000
Wisconsin: $14,000
Wisconsin: $14,000
Wisconsin: $14,000
Wyoming: $30,900
Wyoming: $29,100
Wyoming: $27,700
Wyoming: $27,300

* Wages to be announced
¹ Nebraska – $24,000 for employers in the highest UI tax rate group (category 20)

² Rhode Island – $29,700 for employers in the highest UI tax rate group

How APS Can Help

Here’s how APS’ system helps simplify SUTA management:

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Sales 855.945.7921  |  Support 888.277.8514  |