Unemployment wage base limits are thresholds set by each state (and sometimes by federal guidelines) that determine the maximum amount of an employee's wages subject to unemployment taxes in a given calendar year. Employers are required to pay unemployment taxes on wages paid to employees, but only up to this limit. Each state sets its own wage base limit, and these amounts can widely vary.
| State Name | State Abbreviation | Wage Base Limit |
| Alabama | AL | $8,000 |
| Alaska | AK | $54,200 |
| Arizona | AZ | $8,000 |
| Arkansas | AR | $7,000 |
| California | CA | $7,000 |
| Colorado | CO | $30,600 |
| Connecticut | CT | $27,000 |
| Delaware | DE | $14,500 |
| Florida | FL | $7,000 |
| Georgia | GA | $9,500 |
| Hawaii | HI | $64,500 |
| Idaho | ID | $58,300 |
| Illinois | IL | $14,250 |
| Indiana | IN | $9,500 |
| Iowa | IA | $20,400 |
| Kansas | KS | $15,100 |
| Kentucky | KY | $12,000 |
| Louisiana | LA | $7,000 |
| Maine | ME | $12,000 |
| Maryland | MD | $8,500 |
| Massachusetts | MA | $15,000 |
| Michigan | MI | $9,500 |
| Minnesota | MN | $44,000 |
| Mississippi | MS | $14,000 |
| Missouri | MO | $9,000 |
| Montana | MT | $47,300 |
| Nebraska | NE | Tier 1: $9,000 Tier 2: $24,000 |
| Nevada | NV | $43,700 |
| New Hampshire | NH | $14,000 |
| New Jersey* | NJ | $44,800 |
| New Mexico | NM | $34,800 |
| New York | NY | $17,600 |
| North Carolina | NC | $34,200 |
| North Dakota | ND | $46,600 |
| Ohio | OH | $9,000 |
| Oklahoma | OK | $25,000 |
| Oregon | OR | $56,700 |
| Pennsylvania | PA | $10,000 |
| Rhode Island | RI | Tier 1: $30,800 Tier 2: $32,300 |
| South Carolina | SC | $14,000 |
| South Dakota | SD | $15,000 |
| Tennessee | TN | $7,000 |
| Texas | TX | $9,000 |
| Utah | UT | $50,700 |
| Vermont | VT | $15,400 |
| Virginia | VA | $8,000 |
| Washington | WA | $78,200 |
| Washington, D.C. | DC | $9,000 |
| West Virginia** | WV | $9,500 |
| Wisconsin | WI | $14,000 |
| Wyoming | WY | $33,800 |
*New Jersey - Total for UI and Workforce Development Partnership Program (WF)
**West Virginia - Includes 1% surcharge on negative balance employers
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