2025 State Unemployment Wage Base Limits

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 $51,700
Arizona AZ $8,000
Arkansas AR $7,000
California CA $7,000
Colorado CO $27,200
Colorado SUI Surcharge CO $27,200
Connecticut CT $26,100
Delaware DE $12,500
Delaware Special Administration Fund Tax DE $12,500
Florida FL $7,000
Georgia GA $9,500
Georgia Administrative Assessment GA $9,500
Hawaii HI $62,000
Idaho ID $55,300
Illinois IL $13,916
Indiana IN $9,500
Iowa IA $39,500
Kansas KS $14,000
Kentucky KY $11,700
Louisiana LA $7,700
Maine ME $12,000
Maryland MD $8,500
Massachusetts MA $15,000
Michigan MI $9,000
Minnesota MN $43,000
Mississippi MS $14,000
Missouri MO $9,500
Montana MT $45,100
Nebraska NE Tier 1: $9,000
Tier 2: $24,000
Nevada NV $41,800
Nevada Career Enhancement Program NV $41,800
New Hampshire NH $14,000
New Jersey NJ $43,300
New Mexico NM $33,200
New York NY $12,800
NY Re-Employment Service Fund NY $12,500
North Carolina NC $32,600
North Dakota ND $45,100
Ohio OH $9,000
Oklahoma OK $28,200
Oregon OR $54,300
Pennsylvania PA $10,000
Rhode Island RI Tier 1: $29,800
Tier 2: $31,300
South Carolina SC $14,000
South Dakota SD $15,000
Tennessee TN $7,000
Texas TX $9,000
Utah UT $48,900
Vermont VT $14,800
Virginia VA $8,000
Washington WA $72,800
Washington, D.C. DC $9,000
West Virginia WV $9,500
Wisconsin WI $14,000
Wyoming WY $32,400

 

 

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