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SUTA Wage Bases

Learn more about unemployment wage bases for your state.

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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:

  • 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

SUTA WAGE BASES 2017-2020

We’ve compiled a list of states’ wage bases since 2017 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 2020 are listed in bold and states with wage base decreases are in bold italic.

2020 STATE WAGE BASES
Updated 11/15/19
2019 STATE WAGE BASES2018 STATE WAGE BASES2017 STATE WAGE BASES
Alabama: $8,000Alabama: $8,000Alabama: $8,000Alabama: $8,000
Alaska: *Alaska: $39,900Alaska: $39,500Alaska: $39,500
Arizona: $7,000Arizona: $7,000Arizona: $7,000Arizona: $7,000
Arkansas: $7,000Arkansas: $10,000Arkansas: $10,000Arkansas: $12,000
California: $7,000California: $7,000California: $7,000California: $7,000
Colorado: $13,600Colorado: $13,100Colorado: $12,600Colorado: $12,600
Connecticut: $15,000Connecticut: $15,000Connecticut: $15,000Connecticut: $15,000
Delaware: $16,500Delaware: $16,500Delaware: $16,500Delaware: $18,500
District of Columbia: $9,000District of Columbia: $9,000District of Columbia: $9,000District of Columbia: $9,000
Florida: $7,000Florida: $7,000Florida: $7,000Florida: $7,000
Georgia: $9,500Georgia: $9,500Georgia: $9,500Georgia: $9,500
Hawaii: *
Hawaii: $46,900Hawaii: $45,900Hawaii: $44,000
Idaho: *Idaho: $40,000Idaho: $38,200Idaho: $37,800
Illinois: *Illinois: $12,960Illinois: $12,960Illinois: $12,960
Indiana: $9,500Indiana: $9,500Indiana: $9,500Indiana: $9,500
Iowa: $31,600Iowa: $30,600Iowa: $29,900Iowa: $29,300
Kansas: $14,000Kansas: $14,000Kansas: $14,000Kansas: $14,000
Kentucky: $10,800Kentucky: $10,500Kentucky: $10,200Kentucky: $10,200
2020 STATE WAGE BASES
Updated 11/15/19
2019 STATE WAGE BASES2018 STATE WAGE BASES2017 STATE WAGE BASES
Maine: $12,000Maine: $12,000Maine: $12,000Maine: $12,000
Maryland: $8,500Maryland: $8,500Maryland: $8,500Maryland: $8,500
Massachusetts: $15,000Massachusetts: $15,000Massachusetts: $15,000Massachusetts: $15,000
Michigan¹: *Michigan: $9,000Michigan: $9,000Michigan: $9,000; $9,500
Minnesota: *Minnesota: $34,000Minnesota: $32,000Minnesota: $32,000
Mississippi: $14,000Mississippi: $14,000Mississippi: $14,000Mississippi: $14,000
Missouri: $11,500Missouri: $12,000Missouri: $12,500Missouri: $13,000
Montana: $34,100Montana: $33,000Montana: $32,000Montana: $31,400
Nebraska: $9,000; $24,000²Nebraska: $9,000Nebraska: $9,000Nebraska: $9,000
Nevada: $32,500Nevada: $31,200Nevada: $30,500Nevada: $29,500
New Hampshire: $14,000New Hampshire: $14,000New Hampshire: $14,000New Hampshire: $14,000
New Jersey: $35,300New Jersey: $34,400New Jersey: $33,700New Jersey: $33,500
New Mexico: $25,800New Mexico: $24,800New Mexico: $24,200New Mexico: $24,300
New York: $11,600New York: $11,400New York: $11,100New York: $11,900
North Carolina: *North Carolina: $24,300North Carolina: $23,500North Carolina: $23,100
North Dakota: *North Dakota: $36,400North Dakota: $35,500North Dakota: $35,100
2020 STATE WAGE BASES
Updated 11/15/19
2019 STATE WAGE BASES2018 STATE WAGE BASES2017 STATE WAGE BASES
Ohio: $9,000Ohio: $9,500Ohio: $9,000Ohio: $9,000
Oklahoma: $18,700Oklahoma: $18,100Oklahoma: $17,600Oklahoma: $17,700
Oregon: *Oregon: $40,600Oregon: $39,300Oregon: $38,400
Pennsylvania: $10,000Pennsylvania: $10,000Pennsylvania: $10,000Pennsylvania: $9,750
Puerto Rico: *Puerto Rico: $7,000Puerto Rico: $7,000Puerto Rico: $7,000
Rhode Island²: *Rhode Island: $23,600Rhode Island: $23,000Rhode Island: $22,400; $23,900
South Carolina: $14,000South Carolina: $14,000South Carolina: $14,000South Carolina: $14,000
South Dakota: $15,000South Dakota: $15,000South Dakota: $15,000South Dakota: $15,000
Tennessee: $7,000Tennessee: $7,000Tennessee: $7,000Tennessee: $8,000
Texas: $9,000Texas: $9,000Texas: $9,000Texas: $9,000
Utah: *Utah: $35,300Utah: $34,300Utah: $33,100
Vermont: $16,100Vermont: $15,600Vermont: $17,600Vermont: $17,300
Virgin Islands: *Virgin Islands: $26,500Virgin Islands: $24,200Virgin Islands: $23,500
Virginia: $8,000Virginia: $8,000Virginia: $8,000Virginia: $8,000
Washington: $52,700Washington: $49,800Washington: $47,300Washington: $45,000
West Virginia: $12,000West Virginia: $12,000West Virginia: $12,000West Virginia: $12,000
Wisconsin: $14,000Wisconsin: $14,000Wisconsin: $14,000Wisconsin: $14,000
Wyoming: $26,400Wyoming: $25,400Wyoming: $24,700Wyoming: $25,400
* Wages to be announced.

¹ For each year when Michigan’s unemployment trust fund balance was sufficiently high during the previous year, Michigan employers not delinquent in paying unemployment-related amounts are assigned a reduced taxable wage base.

² Experienced Nebraska and Rhode Island employers that are assessed the maximum unemployment tax rate are assigned a higher wage base.

How APS can help

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

  • Our payroll tax compliance experts handle all of the 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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